Registered Charity Number _**1182587**_
CELESTIAL CHURCH OF CHRIST MERCIFUL GOD PARISH
Report and Accounts For The Year Ended 31[St] MAY 2024
_**Registered Charity Number: 1182587**_
CELESTIAL CHURCH OF CHRIST MERCIFUL GOD PARISH Report and accounts
## **Contents**
|Charity information|
2|
|---|---|
|Trustees' Report|3|
|Statement of Trustees' responsibilities|
4|
|Independent Examiner's report|
5|
|Statement of Financial Activities|
7|
|Balance sheet|
8|
|Notes/Schedule to the financial statements|
9|
## **Charity Information**
## **Trustees**
Sam Sonibare Abiodun Osunjimi Mary Sonibare
## **Independent Examiner**
Medallion Accountants Ltd. 13 Chorley Old Road Bolton BL1 3AD
## **Bankers**
Bank of Scotland Kingdom Bank
## **Registered office**
Unit 3C Spa Road Bolton BL1 4SS
**Registered number** _**1182587**_
_**Registered Charity Number: 1182587**_
## CELESTIAL CHURCH OF CHRIST MERCIFUL GOD PARISH
## **Report of the Trustees**
The trustees present their annual report together with the financial statements of Celestial Church of Christ MERCIFUL GOD Parish (the charity) for the year ended 31[st] May, 2024. The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005.
Celestial Church of Christ Merciful God Parish is a charity and the Trustees of the charity exercise control.
The organisation's principal objects continue to be:
1. To advance Christian religion by propagating the gospel of Jesus Christ and proclaiming the Kingdom of God through preaching the word of God
2. To advance such other charitable purposes as the Trustees shall determine particularly, but without prejudice to the generality of the foregoing, by relieving distress caused by disaster, poverty and sickness
3. The advancement of Christian religion by the worship of God, the proclamation of the Holy Spirit and the Fellowship of Mankind
_**Registered Charity Number: 1182587**_
## CELESTIAL CHURCH OF CHRIST MERCIFUL GOD PARISH
## **Statement of Trustees' Responsibilities**
The Charities Act requires 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. ln preparing those financial statements the Board is required to:-
- —select suitable accounting policies and then apply them consistently;
- —make judgement 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 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.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 20[th] November, 2024 signed on its behalf by:
Sam Sonibare Trustee
_**Registered Charity Number: 1182587**_
## CELESTIAL CHURCH OF CHRIST MERCIFUL GOD PARISH
## **Independent Examiner's Report to the trustees of the Charity**
## **Report of the Independent Examiner to the trustees on the financial statements of the charity for the year ended 31st MAY 2024**
I report on the financial statements of the Charity on for the year ended 31[st] May 2024 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, adapted to meet the needs of unincorporated organizations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 as revised in June 2008. (The SORP}, under the historical cost convention and the accounting policies set out.
## **Respective responsibilities of trustees and examiner**
The Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 144(1) of the Charities Act 2011(the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under section 145 of the Act;
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;
c) to state whether particular matters have come to my attention.
## **Basis of opinion and scope of work undertaken**
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England 8 Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalizing the report I obtain written assurances from the trustees of all material matters.
## **Independent Examiner's Statement, report and opinion**
_**Registered Charity Number: 1182587**_
Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, I can confirm that this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b} of that section which are applicable; and that, no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements
(i) to keep accounting records in accordance with section 130 of the Act;
(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and;
(iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities
have not been met; or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;
Medallion Accountants Ltd 13 Chorley Old Road Bolton BL1 3AD
The date upon which my opinion is expressed is on 20[th] November, 2024
_**Registered Charity Number: 1182587**_
## CELESTIAL CHURCH OF CHRIST MERCIFUL GOD PARISH
Notes to the Financial Statements for the year ended 31[st] MAY 2024
## 1. ACCOUNTING POLICIES
## **Accounting convention**
The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England 8 Wales, {revised June 2008).
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
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.
## **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. Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statements of financial activities on a straight line basis over the period of the lease.
## 2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 MAY, 2024.
## **Trustees' Expenses**
There were no trustees' expenses paid neither for the year ended 31 MAY, 2024.
_**Registered Charity Number: 1182587**_
|**Celestial Church of Christ Merciful God**|**Parish**|**1182587**||
|---|---|---|---|
|**Receipts andpayments accounts**|||**CC16a**|
|6/1/2023
**For the period**
**from**|**To**|31/05/2024||
## **Section A Receipts and payments**
|**Section A Receipts and payments**|||||
|---|---|---|---|---|
|**A1 Receipts**
Collections - Members Donations
**7,200**
**-**
**-**
**7,200**
**-**
**-**
**_Sub total_ -**
**_Total receipts_ 7,200**
**A3 Payments**
Rent
**3669**
Pastoral Dues
**225**
Spiritual Materials- Candles, Perfume, etc
**-**
BuildingRepairs
**1,800**
Donations to Other Churches
**-**
Depreciation
**443**
Printingand Stationery
**-**
SundryExpenses
**183**
Travel
**25**
**_Sub total_ 6,345**
**-**
**-**
**_Sub total_ -**
**_Total payments_ 6,345**
**_Net of receipts/(payments)_ 855**
**A5 Transfers between funds**
**-**
**A6 Cash funds last year end**
**-**
**_Cash funds this year end_ 855**
**Unrestricted**
**funds**
**to the nearest £**
**_Sub total_**_(Gross income for AR)_
**A2 Asset and investment sales,**
**(see table).**
**A4 Asset and investment**
**purchases, (see table)**|**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Restricted**
**funds**|**to the nearest £**
**Endowment**
**funds**|**Total funds**
**to the nearest £**
**7,200**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**7,200**
**-**
**-**
**-**
**7,200**
**3,669**
**225**
**-**
**1,800**
**-**
**443**
**-**
**183**
**25**
**6,345**
**-**
**-**
**-**
**6,345**
**855**
**-**
**-**
**855**|**Last year**
**to the nearest £**|
|||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**7,200**|**5,200**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**7,200**|**5,200**|
||||||
|||**-**
**-**
**-**|**-**||
||||**-**|**-**|
||||**-**|**-**|
||||||
|||**-**|**7,200**|**5,200**|
||||||
|||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**3,669**|**3,960**|
||||**225**|**200**|
||||**-**|**-**|
||||**1,800**|**207**|
||||**-**|**-**|
||||**443**|**-**|
||||**-**|**-**|
||||**183**|**65**|
||||**25**|**65**|
||||**6,345**|**4,497**|
||||||
|||**-**
**-**
**-**|**-**||
||||**-**||
||||**-**|**-**|
||||||
|||**-**|**6,345**|**4,497**|
||||||
||**-**|**-**
**-**
**-**
**-**|**855**|**703**|
||**-**||**-**|**-**|
||**-**||**-**|**-**|
||**-**||**855**|**703**|
## **Section B Statement of assets and liabilities at the end of the period**
|**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B3 Investment assets**
**B5 Liabilities**
**B4 Assets retained for the**
**charity’s own use**
Signed by one or two trustees on
behalf of all the trustees|**Details**
Cash in Bank
**Details**
**Details**
**Details**
**Details**
Signature
Ssmsoni
**_Total cash funds_**
(agree balances with receipts and payments
account(s))|**to nearest £**
**to nearest £**
**to nearest £**
**3,794**
**-**
**20,453**
**-**
**-**
**-**
**-**
**-**
**-**
**3,794**
**-**
**20,453**
Agreement Error
OK
Agreement Error
**to nearest £**
**to nearest £**
**to nearest £**
**-**
**-**
**4,529**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
-
**-**## - 28,240
**-**
**-**
**-**
**-**
Print Name
Sam Sonibare
**11/20/2024**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Fund to which**
**asset belongs**
**Current value**
**(optional)**
**Fund to which**
**asset belongs**
**Current value**
**(optional)**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**When due**
**(optional)**
Date of
approval|**to nearest £**
**Endowment**
**funds**|
|---|---|---|---|
||||**20,453**|
||||**-**|
||||**-**|
||||**20,453**|
||||Agreement Error|
||||**to nearest £**
**Endowment**
**funds**|
||||**4,529**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
|||||
|||||
|||||
|||||
|||||
||||Date of
approval|
||Ssmsoni|Sam Sonibare|**11/20/2024**|
|||||