Registered Charity number 1181942 ## ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH Report and Accounts For The Year Ended 30 June 2021 ## **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH Report and accounts Contents** ||**Page**| |---|---| |Charity information|1| |Trustee's reports|2 to 3| |Independent examiners' report|4| |Statement of gains & losses|5| |Balance sheet|6| |Notes to the accounts|7| |Detailed Income and expenditure statement|8| ## **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH Company Information** ## **Trustees** Yohans Gebre Ghenet Teklehaimanot Ghoitom Hadgu Daniel Telda Asmerom Tsegay Kifle Mehari Atobrhan Girmay Germatsion Teklemariam ## **Accountants** Azeem Malik FCCA 1st Floor 277 Roundhay Road LEEDS West Yorkshire LS8 4HS ## **Bankers** HSBC Bank plc NatWestminister Bank UK plc ## **Registered office** St Charles 2 St Charles Street Sheffield S9 3WU **Registered Charity number** 1181942 1 **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH Registered number: 1181942** ## **Statement of Directors' and Trustees' Responsibilities** The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :- - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. - state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material departures disclosed and explained in the financial statements; The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 2 ## **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH** **Registered number: 1181942** ## **Director's (trustees) Report** ## **Introduction** The trustee's present their annual report and accounts for the year ended 30 June 2020. The Board are satisfied with the performance of the charity during the year end 30 June 2020 and consider that the charity is in strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations. ## **Name, registered office and constitution of the charity** The full name of the charity is Eritrean Orthodox Debre genet Kdus Rufael Church. The charity is also known by the name Eritrean Orthodox Church. Date of incorporation: 08 February 2019 Charity registration number 1181942 ## **Objectives and Activities of the Charity** Promoting The Religion and its Doctrine, Sunday school and Arranging group activities 2. Providing charitable services to members of public by integrating asylums into community 3. Counselling and healing for traumatised and people who have experienced/Ing difficult life ## **Services to the Community** In setting our objectives and planning our activities our Trustees have given serious consideration to The Charity Commissions' general guidance on public benefits and in particular the advancement of education. ## **Financial Reviews** The Total net income for the year was £8,824 and net expenditure was £3,371. ## **Small company provisions** This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. This report was approved by the board on 29 April 2022 and signed on its behalf. Daniel Asmerom Tedla Trustee 3 ## **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH** ## **Independent examiner's Report** To the trustees of Debre Genet Kdus Rufael Church I report on the account of the trust for the year ended 30 June 2021 which are set out on pages 5 to 8. ## **Respective Responsibilities of trustees and examiners** The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to 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 Commission. An examination includes a review of the accounting records kept by the charity 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 no opinion is given as to whether the accounts present a true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's Statement.** In connection with my examination, no material matters have come to my attention (other than disclosed below*) Which gives me cause to believe that I, any material respect : - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or * the accounts did not comply with applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matter in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached. Azeem Malik FCCA Chartered Certified Accountants 1st Floor 277 Roundhay Road LEEDS West Yorkshire LS8 4HS 29 April 2022 4 ## **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH Income and expenditure statement for the year ended 30 June 2021** |**Incoming resources**
Donations and grants received
Less administrative expenses
**Operating surplus**
**Surplus before taxation**
Tax on surplus
**Surplus for the year**|_Unrestricted_
_Restricted_
_Funds_
_Funds_
**2021**
**£**
**£**
**£**
8,824
-
8,824
(3,371)
-
(3,371)
5,453
-
5,453
5,453
-
5,453
-
5,453
-
5,453|**2020**
**£**
151,313
(7,945)
143,368
143,368
-
143,368| |---|---|---| 5 ## **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH Registered number:** 1181942 **Balance Sheet as at 30 June 2021** |**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
2
**Net current assets**
**Net assets**
**Capital and reserves**
Unrestricted funds
3
**Accumulated funds**|**2021**
**£**
149,371
(550)
148,821
148,821
148,821
148,821|**2020**
**£**
144,118
(750)
143,368
143,368
143,368
143,368| |---|---|---| The Board of Trustees are satisfied that the organisation is not required to have an audit by virtue of its level of turnover or by virtue of any requirements under the constitution or otherwise. The Board of Trustees also acknowledge their responsibility for ensuring the organisation keeps proper accounting records in accordance with the requirements of the charities Act 2011 as more fully set out under 'Trustees' Responsibilities' in the Report of the Trustees. Daniel Asmerom Tedla Trustee Approved by the board on 29 April 2022 6 **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH Notes to the Accounts for the year ended 30 June 2021** ## **1 Accounting policies** ## _**Basis of preparation**_ The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). ## _**Turnover**_ Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity. Further details of each fund is disclosed on the the last page ( see detailed income & expenditure statement). ## _**Creditors**_ Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |**2**
**Creditors: amounts falling due within o**
Accruals
**3**
**Movement of funds**
(capital account)
Unrestricted funds
Total funds reconciled to balance sheet|**ne year**
**Balance**
**at June**
**2021**
148,821
148,821|**Resources**
**expanded**
**2021**
(3,371)
(3,371)|**2021**
**£**
550
**Incoming**
**resources**
**2021**
8,824
8,824|**2020**
**£**
750
**Balance**
**at March**
**2020**
143,368
143,368| |---|---|---|---|---| ## **4 Other information** ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH is a charity incorporated in England. Its registered office is: St Charles 2 St Charles Street Sheffield S9 3WU 7 ## **ERITREAN ORTHODOX DEBRE GENET KDUS RUFAEL CHURCH Detailed Income and expenditure statement for the year ended 30 June 2021** |**Detailed Income and expenditure statement**
**for the year ended 30 June 2021**|**Detailed Income and expenditure statement**
**for the year ended 30 June 2021**|**Detailed Income and expenditure statement**
**for the year ended 30 June 2021**||| |---|---|---|---|---| |_This schedule does not form part of the statutory accounts_||||| ||_Unrestricted_|_Restricted_|**2021**|**2020**| ||_Funds_|_Funds_|**Total**|**Total**| ||**£**|**£**|**£**|**£**| |**Income**||||| |Donations|8,824|-|8,824|151,313| |**Administrative expenses**||||| |Employee costs:||||| |Travel and subsistence|1,060|-|1,060|2,250| ||**1,060**|**-**|**1,060**|**2,250**| |Premises costs:||||| |Rent|1,761|-|1,761|3,858| ||**1,761**|**-**|**1,761**|**3,858**| |General administrative expenses:||||| |Subscriptions|-|-|-|118| |Insurance|-|-|-|311| |Sundry expenses|-|-|-|658| ||**-**|**-**|**-**|**1,087**| |Legal and professional costs:||||| |Accountancy fees|550|-|550|750| ||**550**|**-**|**550**|**750**| |||||| |**Total resources expanded**|**3,371**|**-**|**3,371**|**7,945**| 8