## **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31[st] AUGUST 2024**
**CHARITY NUMBER: 1180459**
**COMPANY NUMBER: 09747188**
**CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD (A COMPANY LIMITED BY GUARANTEE)**
## **LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 31[ST] AUGUST 2024**
## **ADDRESS FOR CORRESPONDENCE**
51 FARM ROAD OLDBURY WEST MIDLANDS B68 8RD
**REGISTERED COMPANY NUMBER** 09747188
**REGISTERED CHARITY NUMBER** 1180459
**GOVERNING DOCUMENT** MEMORANDUM & ARTICLES OF ASSOCIATION 25[TH] AUGUST 2015 AMENDED 29[TH] AUGUST 2018
## **TRUSTEES/ DIRECTORS**
Pastor Johathan Lartey Ms Patricia Sarbeng Mr Thomas Gyedu
## **PRINCIPAL BANKERS**
TSB BANK PO BOX 373 LEEDS LS14 9GQ
## **INDEPENDENT EXAMINERS**
FRESH FIRE ORGANISATION GENERATOR BUSINESS CENTRE 95 MILES ROAD MITCHAM SURREY CR4 3FH
**1**
## **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM 51 FARM ROAD OLDBURY WEST MIDLANDS B68 8RD**
**INDEX Page Legal & Administrative Details 1 Index 2 Trustee’s Report 3 - 4 Independent Examiner’s Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes on the financial Statements 8 - 11**
**2**
## **CALVAY EVANGELISTIC MINISTRY BIRMINGHAM LTD**
## **TRUSTEES’ REPORT YEAR ENDED 31[ST] AUGUST 2024**
The trustees are pleased to present their report for the year ended 31[st] August 2024 for the charity, Calvary Evangelistic Ministry Birmingham Ltd with charity number 1180459.
The Trustees of the charity are: Pastor Johnathan Lartey Ms Patricia Sarbeng Mr Thomas Gyedu
The principal address of the charity is : 51 Farm Road Oldbury West Midlands B68 8RD
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity governing document is a Memorandum and Articles of Association that was incorporated 25[th] August 2015 as amended by special resolution on 29[th] August 2018.The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.
## **OBJECTIVES AND ACTIVITIES**
The Objects of the organisation is the advancement of the Christian faith for the benefit of the public in accordance with the statement of faith. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.
## **ACHIEVMENTS AND PERFORMANCE**
The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles and doctrines of the Christian faith. The organisation’s activities were greatly hindered by the pandemic as no services were held online during some of the months of the year. However they were still able to see the lives of those who attended their online meetings greatly improved from a spiritual perspective.
**3**
## **FINANCIAL REVIEW**
The income of the charity is above £61,000 and was from donations received from members. The church spent a lot of its resources on paying the rent for the new premises that it moved into. The church is an ongoing concern. This year they had a reasonable surplus at the end of the financial year.
## **RESERVE POLICY**
It is the policy of the Charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure. This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The charity will seek to build up and maintain this level throughout the year.
## **RISK MANAGEMENT**
The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.
## **TRUSTEE RESPONSIBILITIES**
Under the Charities Act 2011,the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:
1. Select suitable accounting policies and apply them consistently.
2. Make judgements and estimates that are reasonable and prudent.
3. State whether the applicable accounting standards have been followed.
4. Prepare financial statements on an ongoing basis.
They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.
Approved by the Trustees on 7[th] May 2025 and signed on their behalf by:
_____________________________________________
**4**
## Independent Examiner’s Report To the Trustees **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD**
I report on the accounts of the church for the year ended 31[st ] August 2024 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.
## **Respective responsibilities of trustees and examiner**
The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act),does not apply. It is my responsibility to :
- Examine the accounts under section 145 of the 2011 Act.
- Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.
- State whether particular matters have come to my attention.
## **Basis of Independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention;
- (1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
- proper accounting records are kept( in accordance with section 130 of the 2011 Act
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or
- (2) to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Chuks Ajuka BSc(Man), FICB PMDip FRESH FIRE ORGANISATION Generator Business Centre 95 Miles road Mitcham Surrey CR4 3FH
**5**
## **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD**
## **Statement of Financial Activities for the year ended 31st AUGUST 2024**
|**Unrestricted**
**Total Funds**
**Funds**
**2024**
**2023**
**Incoming Resources from**
**Note**
**£**
**£**
**£**
**generated funds**
Donations and Legacies
**2**
61768
61768
22606
Investment income
**3**
0
0
0
_________
**_________**
**_________**
_________
61768
61768
22606
Other Income
0
0
4530
___________________________
_________
**Total Incoming**
61768
61768
27136
**Resources**
___________________________
_________
**Resources Expended**
**Charitable activities in furtherance of objectives**
Charitable Activities
**5**
47,050
47,050
29354
Other
**4**
1299
1299
964
____________________________________
**Total Resources**
48,349
48,349
30318
**Expended**
____________________________________
**Net movement in funds**
**13,419**
13,419
-3182
**Reconciliation of Funds**
Total Funds brought forward
10937
10937
14119
**Total Funds carried forward**
**24,356**
24,356
10937|**Unrestricted**
**Total Funds**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
61768
61768
22606
0
0
0
|**Unrestricted**
**Total Funds**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
61768
61768
22606
0
0
0
|
|---|---|---|
||_________
**_________**
**_________**
61768
61768
0
0
|_________
22606
4530
|
||___________________________
61768
61768
|_________
27136
|
|||_________
29354
964
|
||___________________________
48,349
48,349
|_________
30318
|
||___________________________
**13,419**
13,419
10937
10937
**24,356**
24,356|_________
-3182
14119
10937|
The above funds are all classed as to purpose All movements of funds and all recognised gains and losses are included above.
The notes on the accounts form part of these accounts.
**6**
## **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD Balance Sheet as at 31st August 2024**
|**Note**
**2024**
**Fixed Assets**
**£**
Tangible fixed assets
**5**
10024
_________
10024
_________
**Current Assets**
Cash at bank and
14722
in hand
Debtors & prepayments
0
14722
**Creditors:amounts falling due within one year**
Creditors & accruals
**8**
390
_________
**Net Current Assets**
14332
_________
**Net Assets**
24356
**Unrestricted Funds**
General Fund
24356
_________
**TOTAL FUNDS**
24356
_________|**2023**
**£**
8731
________
8731
_________
2566
0|
|---|---|
||2566
360
_________
2206
_________
10937
10937
_________
10937
_________|
(a) For the year ended 31[st] August 2024 Calvary Evangelistic Ministy Biringham Ltd was entitled to exemption from audit under section 477 of the Companies Act relating to small companies.
Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
The Directors acknowledge their responsibilities for complying with the requirements
of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Approved by board of directors on 7th May 2025
And signed on their behalf by Johnathan Lartey
(Director)
Signature:________________________________
**7**
## **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] AUGUST 2024**
## **1) Accounting Policies**
## **1.1 Basis of Accounting**
These accounts have been prepared under the historic cost convention with items Recognised at cost or transaction values otherwise stated in the relevant note(s) to These accounts. The accounts have been prepared in accordance with: The Statement of Recommended Practice: Accounting and Reporting by Charities Preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014. 1.2 **Going Concern:** The accounts are prepared on a going concern basis.
1.3 The accounts present a true and fair view and no change have been made to the accounting policies adopted.
1.4 No changes to the accounting estimates have occurred in the reporting period
1.5 No material prior year error have been identified in the reporting period.
## _Recognition of Income_
These are included in the Statement of Financial Activities (SOFA) when:
- The charity becomes entitled to resources;
- It is more likely than not that the trustees will receive the resources;
- The monetary value can be measured with sufficient reliability.
## _Grants and Donations_
Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 512 FRS102 SORP)
.
## _Tax reclaim on donations and gifts_
Gift Aid receivable is included in the income when there is a valid declaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated in addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **EXPENDITURE AND LIABILITIES**
## _Liability Recognition_
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## _Grants and Support Costs_
Support costs have been allocated between the governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
**8**
## **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] AUGUST 2024**
_Creditors_
The charity has creditors which are measured at settlement amounts less any trade discounts.
## **ASSETS**
_Tangible Fixed Assets for use by the charity_
They are capitalised if they can be used for more than one year. They are valued at cost. The depreciation is calculated at 20% reducing balance method.
## _Debtors_
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash.
.
**9**
## **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD**
## **Notes to the accounts for year ended 31st August 2024**
## **Voluntary Income**
|Unrestricted
Total fundsTotal funds
Funds
2024
2023
Church collections
£
£
£
Donations
61768
61768
22606
____________________________________
Total
**61768**
**61768**
22606
____________________________________
**Investment income**
Unrestricted
Total fundsTotal funds
Funds £
2024/£
2023/£
Bank Interest
**0**
**0**
0
**Other**
Amount 2024/£
2023 /£
Accounting services
1299
964 Supporting missions
Charity donation
0
0 Helping meet needs
_________
_________
**1299**
964
**Tangible Fixed Assets**
Van
Instrument Equipment Fix & Fitt
Total
**Cost**
**£**
**£**
**£**
**£**
At 01/09/2023
5850
824
11672
3165
21511
Additions
0
0
3797
0
3797
At 31/08/2024
5850
824
15469
3165
25308
**Depreciation**
At 01/09/2023
3288
469
6896
2127
12780
charge for the year
512
71
1714
207
2504
At 31/08/2024
3800
540
8610
2334
15284
**Net Book Value at 31/08/2024**
**2050**
**284**
**6859**
**831**
10024
Net Book Value at 01/09/2023
2562
355
4776
1038
8731|Unrestricted
Total fundsTotal funds
Funds
2024
2023
Church collections
£
£
£
Donations
61768
61768
22606
____________________________________
Total
**61768**
**61768**
22606
____________________________________
**Investment income**
Unrestricted
Total fundsTotal funds
Funds £
2024/£
2023/£
Bank Interest
**0**
**0**
0
**Other**
Amount 2024/£
2023 /£
Accounting services
1299
964 Supporting missions
Charity donation
0
0 Helping meet needs
_________
_________
**1299**
964
**Tangible Fixed Assets**
Van
Instrument Equipment Fix & Fitt
Total
**Cost**
**£**
**£**
**£**
**£**
At 01/09/2023
5850
824
11672
3165
21511
Additions
0
0
3797
0
3797
At 31/08/2024
5850
824
15469
3165
25308
**Depreciation**
At 01/09/2023
3288
469
6896
2127
12780
charge for the year
512
71
1714
207
2504
At 31/08/2024
3800
540
8610
2334
15284
**Net Book Value at 31/08/2024**
**2050**
**284**
**6859**
**831**
10024
Net Book Value at 01/09/2023
2562
355
4776
1038
8731|Unrestricted
Total fundsTotal funds
Funds
2024
2023
Church collections
£
£
£
Donations
61768
61768
22606
____________________________________
Total
**61768**
**61768**
22606
____________________________________
**Investment income**
Unrestricted
Total fundsTotal funds
Funds £
2024/£
2023/£
Bank Interest
**0**
**0**
0
**Other**
Amount 2024/£
2023 /£
Accounting services
1299
964 Supporting missions
Charity donation
0
0 Helping meet needs
_________
_________
**1299**
964
**Tangible Fixed Assets**
Van
Instrument Equipment Fix & Fitt
Total
**Cost**
**£**
**£**
**£**
**£**
At 01/09/2023
5850
824
11672
3165
21511
Additions
0
0
3797
0
3797
At 31/08/2024
5850
824
15469
3165
25308
**Depreciation**
At 01/09/2023
3288
469
6896
2127
12780
charge for the year
512
71
1714
207
2504
At 31/08/2024
3800
540
8610
2334
15284
**Net Book Value at 31/08/2024**
**2050**
**284**
**6859**
**831**
10024
Net Book Value at 01/09/2023
2562
355
4776
1038
8731|
|---|---|---|
||5850
824
3288
469
512
71|15469
3165
25308
6896
2127
12780
1714
207
2504|
||3800
540
**2050**
**284**
2562
355|8610
2334
15284
**6859**
**831**
10024
4776
1038
8731|
**10**
## **CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD Notes to the accounts for year ended 31st August 2024**
|**6 **|**Cost of Activities in**|**furtherance of Charity's Objectives**|**furtherance of Charity's Objectives**|
|---|---|---|---|
|||2024/£|2023/£|
||Rent of building|22900|18000|
||Speaker expenses|450|0|
||Church events|9000|87|
||Transport|1532|113|
||Church supplies|228|480|
||Refreshments|114|1570|
||Repairs|0|0|
||Vehicle expenses|660|0|
||Depreciation|2504|2591|
||Subscriptions|35|0|
||Insurance|1544|1000|
||Media services|1836|410|
||Professiional fees|0|638|
||Light & heat|4926|5032|
||Rates|880|60|
||Telephone & Internet|441|80|
||**Total**|**47050**|**30061**|
## **8 Staff Costs**
||2024/£||2023/£||
|---|---|---|---|---|
|Salaries||0||0|
|Tax/NIC||0||0|
|Total||**0**||**0**|
No employee earned more than £10,000 p.a. There were no employees during the year. No trustee received any emoluments during the financial year.
## **9 Creditors: amounts falling due within one year**
||£||£||
|---|---|---|---|---|
|||**2024**||**2023**|
|Creditors||390||360|
|Total||0||0|
**11**