2020-09-30-accounts

Annual Report and Financial Statements for the Year Ended 30 September 2020

Beyond Your Walls Ministries

Charity registration number: 1182356

Independent Examiners Ltd Wessex Manor Satchell Lane Bosham Southampton West Sussex SO31 4HS

BEYOND YOUR WALLS MINISTRIES

Contents

Reference and Administrative Details	1
Trustees' Report	2 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 to 12

BEYOND YOUR WALLS MINISTRIES

Reference and Administrative Details

Trustees

Philip Wilson Adekunle Segun Chukwubuzo Ajuka

Principal Office

Charity Registration Number

37 Turpins Chase Welwyn Herts AL6 0RP 1182356

Independent Examiner

G W Schulz ACMA Independent Examiners Ltd Wessex Manor Satchell Lane Bosham Southampton West Sussex SO31 4HS

Page 1

BEYOND YOUR WALLS MINISTRIES

Trustees' Report

The Trustees present the annual report together with the financial statements of the charity for the year ended 30 September 2020.

Structure, governance and management

Nature of governing document

Beyond Your Walls Ministries is a registered Charitable Incorporated Organisation (CIO), number 1182356 - 06 March 2019.

Recruitment and appointment of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the constitution.

The Trustees look for persons of proven integrity who share the vision and objectives of the charity and who have relevant wisdom and experience to contribute to it's running.

Induction and training of trustees

Each new Trustee is provided with the relevant Charity Commission publications a copy of the constitution and at a meeting with the Chairman fully briefed on the operation of the Trust and the responsibilities of Trustees.

Organisational structure

The Charity is organised with a Board of Trustees to oversee planning, administration and financial control.

The Trustees are empowered to appoint additional Trustees under the terms of the constitution. There have been no changes in the number of Trustees during the period.

The day to day running of the charity is overseen by a part time Pastor who is supported others who give their time voluntarily.

Risk management

The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

The Trustees consider that the greatest risk to the financial wellbeing of the Charity is a drop in numbers of those attending Impact Christian Centre. The Trustees have contingency plans to reduce operating costs in that event.

Objectives and activities

Objects and aims

Beyond Your Walls Ministries ministers in worship of God, the instruction and edification of Christians, the evangelisation of non Christians; the relief of poverty and sickness, education in Christian principles and the advancement of the Christian faith generally.

Page 2

BEYOND YOUR WALLS MINISTRIES

Trustees' Report

Public benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Review of activites

The main activities of the ministry is to teach, train and mentor people in the Christian faith through social media and live training sessions. We offer a high level of expertise in training people for the Christian ministry and ministerial support and prayer. We also support church growth through teaching both in the UK and overseas as required.

The Trustees wish to place on record their thanks to all those involved in providing the high level of training and support and for all their dedication and hard work throughout the year.

At the beginning of the year the governance and accounts were transferred from Impact Christian Centre International, an unincorproated charity, to continue with the work of this ministry.

Financial review

Funds were transferred from the unincorporated chairty, Impact Christian Centre, at the beginning of the financial year. Income for the year amounted to £15,078 and expenditure £16,856. Funds carried forward were £3,642.

Investment policy and objectives

Funds which are temporarily surplus to immediate requirements are kept in high interest bearing deposit accounts. The acting treasurer monitors the position to maximise interest. At the present time there are no other medium or long term investments.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Page 3

BEYOND YOUR WALLS MINISTRIES

Trustees' Report

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The Trustees 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.

The annual report was approved by the Trustees of the charity on 28 September 2021 and signed on its behalf by:

Phil Wilson (Sep 28, 2021 16:24 GMT+1)

......................................... Philip Wilson Trustee

Page 4

BEYOND YOUR WALLS MINISTRIES

Independent Examiner's Report to the trustees of Beyond Your Walls Ministries

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 30 September 2020 which are set out on pages 6 to 12.

Respective responsibilities of Trustees and examiner

As the charity’s Trustees of Beyond Your Walls Ministries you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Beyond Your Walls Ministries's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of Beyond Your Walls Ministries as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement 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 matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... G W Schulz ACMA

Independent Examiners Ltd Wessex Manor Satchell Lane Bosham Southampton West Sussex SO31 4HS

28 September 2021

Page 5

BEYOND YOUR WALLS MINISTRIES

Statement of Financial Activities for the Year Ended 30 September 2020

Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 15,078 Expenditure on: Charitable activities 3 16,856 Total expenditure 16,856 Net expenditure (1,778) Transfer from unincorporated charity 5,420 Net movement in funds 3,642 Reconciliation of funds Total funds carried forward 8 3,642	Total 30 September 2020 £ 15,078 16,856 16,856 (1,778) 5,420 3,642 3,642	Total 30 September 2019 £ - -
		-
		- -
		-
		-

The notes on pages 8 to 12 form an integral part of these financial statements. Page 6

BEYOND YOUR WALLS MINISTRIES

Balance Sheet as at 30 September 2020

Note Current assets Cash at bank and in hand Creditors: Amounts falling due within one year 7 Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 8	2020 £ 6,896 (3,254) 3,642 3,642 3,642	2019 £ - -
		-
		-
		-

The financial statements on pages 6 to 12 were approved by the Trustees, and authorised for issue on 28 September 2021 and signed on their behalf by:

Phil Wilson (Sep 28, 2021 16:24 GMT+1)

......................................... Philip Wilson Trustee

The notes on pages 8 to 12 form an integral part of these financial statements. Page 7

BEYOND YOUR WALLS MINISTRIES

Notes to the Financial Statements for the Year Ended 30 September 2020

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Beyond Your Walls Ministries meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

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

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Page 8

BEYOND YOUR WALLS MINISTRIES

Notes to the Financial Statements for the Year Ended 30 September 2020

Tangible fixed assets

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment.

Depreciation and amortisation

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Asset class

Computer equipment

Depreciation method and rate 33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees's discretion in furtherance of the objectives of the charity.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 9

BEYOND YOUR WALLS MINISTRIES

Notes to the Financial Statements for the Year Ended 30 September 2020

2 Income from donations and legacies

Donations and legacies; Donations	Unrestricted funds General £ 15,078 15,078	Total 2020 £ 15,078 15,078	Total 2019 £ -
			-

3 Expenditure on charitable activities

Note Manse Office and Insurance Library Honorarium Office Supplies Publicity Travel Grant funding of activities 4 Governance costs	Unrestricted funds General £ 810 311 3,500 758 131 848 9,778 720 16,856	Total 2020 £ 810 311 3,500 758 131 848 9,778 720 16,856	Total 2019 £ - - - - - - - -
			-

4 Grant-making

Analysis of grants

Grants

**Grants to **	institutions
2020	2019
£	£
9,778		-

Page 10

BEYOND YOUR WALLS MINISTRIES

Notes to the Financial Statements for the Year Ended 30 September 2020

5 Trustees remuneration and expenses

Mr P Wilson, a trustee, received honoraria amounting to £3,500 (2019: £NIL).

No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

The only other payments made to the Trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.

6 Tangible fixed assets

Cost Transfers At 30 September 2020 Depreciation Transfers At 30 September 2020 Net book value At 30 September 2020 7 Creditors: amounts falling due within one year Other creditors Accruals	Computer equipment £ 999		Total £ 999 999 999 999 - 2020 £ 1,814 1,440
	999
	999
	999
	-
			3,254

Page 11

BEYOND YOUR WALLS MINISTRIES

Notes to the Financial Statements for the Year Ended 30 September 2020

8 Funds

													Balance at	Balance at
														30
		Incoming			Resources								September
		resources			expended				Transfers				2020
		£				£				£				£
Unrestricted funds
General
General Funds		15,078			(16,856)					5,420				3,642
Total funds		15,078			(16,856)					5,420				3,642
Funds were transferred	from	the	unincorporated				charity		Impact		Christian			Centre
International - Charity number 1105646.
													Balance
	Balance													at 30
	**at 1 **	April	Incoming			Resources							September
	2018		resources			expended				Transfers				2019
		£		£			£			£				£
Unrestricted funds
Total funds		-			-			-				-		-
**9 Analysis of net assets **	between funds
								Unrestricted
										funds			Total funds
														30
													September
									General				2020
										£				£
Current assets										6,896				6,896
Current liabilities										(3,254)				(3,254)
Total net assets										3,642				3,642
													Total funds
								Unrestricted					at 30
										funds			September
									General				2019
										£				£
Total net assets											-			-

Page 12

Beyond Your Walls Ministries Accounts 2020

Final Audit Report

2021-09-28

Created: 2021-09-28 By: Gary Schulz ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAI7DPTX17LHG6g4BXZf5wdEzuIHQ7FQ6W

"Beyond Your Walls Ministries Accounts 2020" History

Document created by Gary Schulz ([e-mail])

2021-09-28 - 2:40:42 PM GMT- IP address: 51.194.116.56

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Email viewed by Phil Wilson ([e-mail])

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Agreement completed.

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