Registered Number: 02996166 England and Wales
JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH
Report of the Directors and Unaudited Financial Statements
Period of accounts
Start date: 01 January 2023
End date: 31 December 2023
JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Contents Page For the year ended 31 December 2023
| Company information | 3 |
|---|---|
| Directors' report | 4 |
| Accountants' report | 6 |
| Income and Expenditure Account | 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 10 |
| Detailed Income and Expenditure | 13 |
| Statement |
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Company Information For the year ended 31 December 2023
Directors Emmanuel Amarteifio Kelly Adjetey Albert Adotey Allotey Moses Allotey David Amartey Susuana Kai Amarteifio George Attoh-Ammah Mabel Thomasina Kosi Registered Number 02996166 Registered Office 24 School Lane Slough Berkshire SL2 5BU Accountants MARTIN MORRISON & CO. LIMITED Unit 43 The Coach House 66-67 Bourne Road Bexley DA5 1LU Secretary Emmanuel Amarteifio
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Directors' Report For the year ended 31 December 2023
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 December 2023.
Principal activities
Principal activity of the company during the financial year was of Christian Worship and the teaching of Christian ideology.
Directors
The directors who served the company throughout the year were as follows:
Emmanuel Amarteifio
Kelly Adjetey
Albert Adotey Allotey Moses Allotey David Amartey Susuana Kai Amarteifio
George Attoh-Ammah Mabel Thomasina Kosi
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Directors' Report For the year ended 31 December 2023
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the Surplus or Deficit of the company for that period.
In preparing these financial statements, the directors are required to :
-
select suitable accounting policies and then apply them consistently
-
make judgements and accounting estimates that are reasonable and prudent
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions
This report was approved by the board and signed on its behalf by:
Emmanuel Amarteifio Director
Date approved: 19 September 2024
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Accountants' Report For the year ended 31 December 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its Surplus or Deficit for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Surplus and Deficit Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
MARTIN MORRISON & CO. LIMITED
31 December 2023
....................................................
MARTIN MORRISON & CO. LIMITED
Unit 43 The Coach House 66-67 Bourne Road Bexley DA5 1LU 19 September 2024
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Income and Expenditure Account For the year ended 31 December 2023
| Notes Income Surplus Administrative expenses Excess of Income over Expenditure 2 Excess of Income Over Expenditure Tax on Surplus on ordinary activities Surplus/(Deficit) for the financial year |
2023 £ 89,143 89,143 (66,930) 22,213 22,213 0 22,213 |
2022 £ 73,703 |
|---|---|---|
| 73,703 (57,561) |
||
| 16,142 | ||
| 16,142 0 |
||
| 16,142 |
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Statement of Financial Position As at 31 December 2023
| Fixed assets Tangible fixed assets Notes 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amount falling due within one year 6 Net current assets Total assets less current liabilities Net assets Capital and reserves Surplus and Deficit account 7 Members' funds |
2023 £ 1,051 1,051 5,100 136,287 141,387 (780) 140,607 141,658 141,658 141,658 141,658 |
2022 £ 1,577 |
|---|---|---|
| 1,577 0 118,648 |
||
| 118,648 (780) |
||
| 117,868 | ||
| 119,445 | ||
| 119,445 | ||
| 119,445 | ||
| 119,445 |
For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Statement of Financial Position As at 31 December 2023
The financial statements were approved by the board of directors on 19 September 2024 and were signed on its behalf by:
Emmanuel Amarteifio Director
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Notes to the Financial Statements For the year ended 31 December 2023
General Information
Jesus Christ Of Nazareth International Church is a private company, limited by guarantee, registered in England and Wales, registration number 02996166, registration address 24 School Lane, Slough, Berkshire, SL2 5BU.
The presentation currency is £ sterling.
1. Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises offertory, and donations
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings
25% Reducing Balance
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Notes to the Financial Statements For the year ended 31 December 2023
2. Excess of Income over Expenditure
| Excess of Income over Expenditure | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| The operating Surplus is stated after charging: | ||
| Depreciation of tangible fixed assets | 526 | 526 |
| Operating leases | 12,081 | 12,256 |
3. Average number of employees
Average number of employees during the year was 2 (2022 : 2).
4. Tangible fixed assets
| Cost or valuation At 01 January 2023 Additions Disposals At 31 December 2023 Depreciation At 01 January 2023 Charge for year On disposals At 31 December 2023 Net book values Closing balance as at 31 December 2023 Opening balance as at 01 January 2023 |
Fixtures and Fittings £ 43,988 - - 43,988 42,411 - 526 42,937 1,051 1,577 |
Total £ 43,988 - - |
|---|---|---|
| 43,988 | ||
| 42,411 - 526 |
||
| 42,937 | ||
| 1,051 | ||
| 1,577 |
5. Debtors: amounts falling due within one year
| Other Debtors | 2023 £ 5,100 5,100 |
2022 £ 0 0 |
|---|---|---|
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Notes to the Financial Statements For the year ended 31 December 2023
6. Creditors: amount falling due within one year
| Creditors: amount falling due within one year | ||
|---|---|---|
| Accrued Expenses Surplus and Deficit account Balance at 01 January 2023 Surplus for the year Balance at 31 December 2023 |
2023 £ 780 780 |
2022 £ 780 |
| 780 | ||
| 2023 £ 119,445 22,213 |
||
| 141,658 |
7. Surplus and Deficit account
8. Company Limited by Guarantee
The company is limited by guarantee and therefore has no shares.
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JESUS CHRIST OF NAZARETH INTERNATIONAL CHURCH Detailed Income and Expenditure Statement For the year ended 31 December 2023
| Income Bank Interest Donations-Offerings and Tithes Gross Surplus Administrative expenses Pastoral Allowances Accountancy Fees Professional subscriptions Property Insurance and Licence Property repairs and maintenance Motor Repairs and Servicing General Travel Expenses Bank Charges Depreciation Charge: Fixtures & Fittings Postage courier and delivery charges Software costs Missionary activities Welfare Telephone, Fax & Internet Sundry Expenses Donations and Honorarium Rent re operating leases Excess of Income over Expenditure Excess of Income Over Expenditure Surplus/(Deficit) for the financial year |
8,380 780 200 413 2,850 2,884 5,951 229 526 124 493 18,500 10,904 1,181 284 1,150 12,081 |
2023 £ 214 88,929 89,143 89,143 (66,930) 22,213 22,213 22,213 |
7,180 780 300 312 1,475 4,080 100 314 526 103 552 20,578 5,100 2,625 230 1,050 12,256 |
2022 £ 0 73,703 |
|---|---|---|---|---|
| 73,703 | ||||
| 73,703 (57,561) |
||||
| 16,142 | ||||
| 16,142 | ||||
| 16,142 |
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