**REGISTERED CHARITY NUMBER: 1182174** 

## **REPORT OF THE TRUSTEES AND** 

## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

## **FOR** 

## **APOSTLES OF CHRIST CHURCH** 

TAWANDA GROUP LTD Innovation Centre Medway Maidstone Road Chatham ME5 9FD 



**APOSTLES OF CHRIST CHURCH** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

||**Page**|
|---|---|
|**Report of the Trustees**|1|
|**Statement of Financial Activities**|2|
|**Balance Sheet**|3 to 4|
|**Notes to the Financial Statements**|5 to 9|
|**Detailed Statement of Financial Activities**|10 to 11|





**APOSTLES OF CHRIST CHURCH** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

The trustees present their report with the financial statements of the charity for the year ended 18 September 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1182174 

## **Principal address** 

28 Anton Road SOUTH OCKENDON RM15 5AT 

## **Trustees** 

Ms E Makonyere R Makamba Ms I Mukari 

Approved by order of the board of trustees on 6 June 2022 and signed on its behalf by: 

Ms I Mukari - Trustee 

Page 1 



## **APOSTLES OF CHRIST CHURCH** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

|**STATEMENT OF FINANCIAL ACTIVITIES**<br>**FOR THE YEAR ENDED 18 SEPTEMBER 2021**|||
|---|---|---|
|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>**EXPENDITURE ON**<br>Raising funds<br>**Charitable activities**<br>Church Activities<br>Other<br>**Total**<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|18.9.21<br>Unrestricted<br>funds<br>£<br>395,285<br>8,828<br>347,661<br>9,597<br>366,086<br>29,199<br>41,001<br>70,200|18.9.20<br>Total<br>funds<br>£<br>305,872<br>-<br>280,901<br>-|
|||280,901|
|||24,971<br>16,030|
|||41,001|



The notes form part of these financial statements 

Page 2 



## **APOSTLES OF CHRIST CHURCH** 

## **BALANCE SHEET 18 SEPTEMBER 2021** 

|Notes<br>**FIXED ASSETS**<br>Tangible assets<br>4<br>**CURRENT ASSETS**<br>Cash in hand<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**<br>LIABILITIES<br>**CREDITORS**<br>Amounts falling due after more than one<br>year<br>5<br>**NET ASSETS**|18.9.21<br>Unrestricted<br>funds<br>£<br>43,297<br>26,903<br>26,903<br>70,200<br>-<br>70,200|18.9.20<br>Total<br>funds<br>£<br>46,060<br>4,200<br>4,200<br>50,260<br>(9,259)<br>41,001|
|---|---|---|



The notes form part of these financial statements 

Page 3 

continued... 



**APOSTLES OF CHRIST CHURCH** 

## **BALANCE SHEET - continued 18 SEPTEMBER 2021** 

|**BALANCE SHEET- continued**<br>**18 SEPTEMBER 2021**|||
|---|---|---|
|**FUNDS**<br>6<br>Unrestricted funds<br>**TOTAL FUNDS**|70,200<br>70,200|41,001|
|||41,001|



The financial statements were approved by the Board of Trustees and authorised for issue on 6 June 2022 and were signed on its behalf by: 

E Makonyere - Trustee 

R Makamba - Trustee 

I Mukari - Trustee 

The notes form part of these financial statements 

Page 4 



**APOSTLES OF CHRIST CHURCH** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

## **1. ACCOUNTING POLICIES** 

## **BASIS OF PREPARING THE FINANCIAL STATEMENTS** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **INCOME** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **EXPENDITURE** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **TANGIBLE FIXED ASSETS** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

## **TAXATION** 

The charity is exempt from tax on its charitable activities. 

## **FUND ACCOUNTING** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

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**APOSTLES OF CHRIST CHURCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

## **2. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 18 September 2021 nor for the year ended 18 September 2020. 

## **TRUSTEES' EXPENSES** 

There were no trustees' expenses paid for the year ended 18 September 2021 nor for the year ended 18 September 2020. 

||<br>ended 18 September 2020.||
|---|---|---|
|**3.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||
|||Unrestricte|
|||funds|
|||£|
||**INCOME AND ENDOWMENTS FROM**||
||Donations and legacies|305,872|
||**EXPENDITURE ON**||
||**Charitable activities**||
||Church Activities|280,901|
||**NET INCOME**|24,971|
||**RECONCILIATION OF FUNDS**||
||**Total funds brought forward**|16,030|
||**TOTAL FUNDS CARRIED FORWARD**|41,001|



Page 6 

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## **APOSTLES OF CHRIST CHURCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

|**4.**<br>**TANGIBLE FIXED ASSETS**<br>Plant and<br>Motor<br>machinery<br>vehicles<br>£<br>£<br>**COST**<br>At 19 September 2020 and<br>18 September 2021<br>31,000<br>18,000<br>**DEPRECIATION**<br>At 19 September 2020<br>1,860<br>1,080<br>Charge for year<br>1,748<br>1,015<br>At 18 September 2021<br>3,608<br>2,095<br>**NET BOOK VALUE**<br>At 18 September 2021<br>27,392<br>15,905<br>At 18 September 2020<br>29,140<br>16,920<br>**5.**<br>**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**<br>18.9.21<br>£<br>Other creditors<br>-<br>**6.**<br>**MOVEMENT IN FUNDS**<br>Net<br>At<br>movement<br>19.9.20<br>in funds<br>£<br>£<br>**Unrestricted funds**<br>General Funds<br>41,001<br>29,199<br>**TOTAL FUNDS**<br>41,001<br>29,199<br>Net movement in funds, included in the above are as follows:<br>Incoming<br>Resources<br>resources<br>expended<br>£<br>£<br>**Unrestricted funds**<br>General Funds<br>395,285<br>(366,086)<br>**TOTAL FUNDS**<br>395,285<br>(366,086)|Totals<br>£<br>49,000<br>2,940<br>2,763<br>5,703<br>43,297<br>46,060<br>18.9.20<br>£<br>9,259<br>At<br>18.9.21<br>£<br>70,200<br>70,200<br>Movement<br>in funds<br>£<br>29,199<br>29,199|
|---|---|



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**APOSTLES OF CHRIST CHURCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

## **6. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|**Comparatives for movement in funds**|||
|---|---|---|
|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Net<br>At<br>movement<br>19.9.19<br>in funds<br>£<br>£<br>16,030<br>24,971<br>16,030<br>24,971|At<br>18.9.20<br>£<br>41,001|
|||41,001|



Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>305,872<br>305,872|Resources<br>expended<br>£<br>(280,901)<br>(280,901)|Movement<br>in funds<br>£<br>24,971<br>24,971|
|---|---|---|---|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>General Funds<br>**TOTAL FUNDS**|Net<br>At<br>movement<br>19.9.19<br>in funds<br>£<br>£<br>16,030<br>24,971<br>-<br>29,199<br>16,030<br>54,170<br>16,030<br>54,170|At<br>18.9.21<br>£<br>41,001<br>29,199|
|---|---|---|
|||70,200|
|||70,200|



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**APOSTLES OF CHRIST CHURCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

## **6. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>General Funds<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>305,872<br>395,285<br>701,157<br>701,157|Resources<br>expended<br>£<br>(280,901)<br>(366,086)<br>(646,987)<br>(646,987)|Movement<br>in funds<br>£<br>24,971<br>29,199<br>54,170<br>54,170|
|---|---|---|---|



## **7. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 18 September 2021. 

Page 9 



**APOSTLES OF CHRIST CHURCH** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Gifts<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Raising donations and legacies**<br>Telephone<br>**Charitable activities**<br>Wages<br>Rates and water<br>Insurance<br>Light and heat<br>Telephone<br>Advertising<br>Sundries<br>Other Establishment Costs<br>Repairs & Renewals<br>Travel Expenses<br>Computers & Equipment<br>Rent<br>Bank Charges<br>Pastoral Expenses<br>Legal & Professional Fees<br>Training<br>Admin Expenses<br>Plant and machinery<br>Motor vehicles<br>**Support costs**<br>**Governance costs**<br>Sundries<br>Carried forward|18.9.21<br>£<br>395,285<br>395,285<br>8,828<br>57,600<br>4,370<br>333<br>6,599<br>2,968<br>-<br>-<br>86,736<br>1,925<br>4,083<br>42,011<br>12,060<br>618<br>34,800<br>90,795<br>-<br>-<br>1,748<br>1,015<br>347,661<br>8,747<br>8,747|18.9.20<br>£<br>305,872|
|---|---|---|
|||305,872<br>-<br>56,670<br>4,350<br>319<br>3,401<br>2,020<br>6,419<br>290<br>17,650<br>1,025<br>24,743<br>7,974<br>29,435<br>665<br>34,800<br>2,540<br>8,500<br>77,160<br>1,860<br>1,080|
|||280,901<br>-<br>-|



This page does not form part of the statutory financial statements 

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**APOSTLES OF CHRIST CHURCH** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 18 SEPTEMBER 2021** 

|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**<br>**FOR THE YEAR ENDED 18 SEPTEMBER 2021**|||
|---|---|---|
|**Governance costs**<br>Brought forward<br>Accountancy and legal fees<br>Total resources expended<br>**Net income**|18.9.21<br>£<br>8,747<br>850<br>9,597<br>366,086<br>29,199|18.9.20<br>£<br>-<br>-|
|||-|
|||280,901|
|||24,971|



This page does not form part of the statutory financial statements 

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