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2021-02-24-accounts

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021

EMMANUEL STEPHENS & CO. CHARTERED ACCOUNTANTS, BUSINESS ADVISERS & CONSULTANTS 62 BEECHWOOD ROAD

LONDON E8 3DY

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021 Reports and Accounts

CONTENTS

Company Information 1
Trustees Report 2
Accountant's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to Accounts 6 &7

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021

CHARITY REGISTRATION NUMBER IN ENGLAND AND WALES 1137106

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021

Charity Information

THE MANAGEMENT COMMITTEE:

Trustees

Rev O O Akinyele Victoria Adebiyi Misitura Bisi Lawal Adekunle Adesina

Charity Number 1183201

BUSINESS OFFICE

39 99 Green Lanes Hounslow TW4 6BW

BANKERS

Barclays Bank Harrow 355 Station Road HA1 2WA

ACCOUNTANTS

EMMANUEL STEPHENS & CO. 62 BEECHWOOD ROAD LONDON E8 3DY

Page 1

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021

The Trustees present their report and the financial statements for the year ended 24th February 2021

Activities in the year

We continue to promote the gospel of God and to spread the good news to all. The aparatus used for this purpose includes regular fellowship, ministering the word, training of disciples, organising conferences and retreats.

Trustees

The church is managed by a Board of Trustees appointed annually at the Annual General Meeting. The day to day operations of the charity is run by the Chief Executive who is supported by one Administrator. The Trustees who served during the year are:

Adenyi Ogun C.O. Olatunji D. A. Sobowale

Prospects

The Parish was able to secure a lease with the landlord and the church is now settled in the new premises.

Finances

The attached financial statement show the current state of affairs which the Trustees consider to be melting point for future progress.

This report was approved by the Board on and signed on its behalf by:

Rev. O O Akinyele TRUSTEE

Victoria Adebiyi TRUSTEE

Page 2

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH

I report on the accounts of the Trust for the period ended 24th February 2021, Which are set out on paged 3 to 6.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER

As the Charity's Trustees, you are responsible for the preparation of the Account: you consider that the audit requirement of section 43(2) of the Charities Act 1993 ("the Act") does not apply. It is my responsibility to:

. Examine the accounts under section 145 of the 2011 Act;

. to follow the procedure s laid down in the general Directions given by the Charity Commission under section 145(5) of the 2011 Act;

. to state whether particulat 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 Commissioners. 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 matter has come to my attention:

  1. Which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act, and

  3. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act.

have not been met: or

  1. to which, in my opinion, attention be drawn to enable a proper understanding of the accounts to be reached.
Emmanuel Stephens & Co

Emmanuel Stephens & Co.

Chartered Accountants, Business Advisers & Consultants 62 Beechwood Road London E8 3DY

Pages 3

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH

Statement of Financial Activities for the period ended 24th February 2021

2021 2020
Notes Unrestricted Restricted Total
£ £ £ £
Incoming Resources
Tithes, Offerings & 1
Similar Incoming Resources 11,981 - 11,981 15,098
Education Grant 9,850 9,850 0
Gift Aid Received 1,114 1,114 2,897
Total Incoming Resources 22,945 0 22,945 17,995
Charitable Resources Expended
Direct Charitable expenses 2 5,300 - 5,300 11,105
Management & Administratio 4 17,578 - 17,578 6,565
Total Resources expended 22,878 - 22,878 17,670
Net Incoming Resources for the year 67 - 67 325
Funds Brought Forward 325 - 325 -
Fund Balances carried forward 392 - 392 325

All disclosures relate to the continuing operations. There are no recognised gains or losses other than those disclosed above.

Pages 4

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH

Balance sheet as at 24th February 2021

Notes
FIXED ASSETS
Tangible Fixed Assets
CURRENT ASSETS
Cash in Hand/ Bank
CURRENT LIABILITIES
5
NET CURRENT ASSETS
NET ASSETS
ACCUMULATED FUNDS
Unrestricted
6
Amount falling due within a year
£
£
£
-
-
742
675
742
675
350
350
392
392
392
392
-
2021
£
-
2020
-
325
742
350
325
325
325

For the year ending 30[th] June 2011,the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Copanies Act 2006.

The director acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

Approved by the Trustees and Signed on their behalf:

Rev O.O Akinyele

Pages 5

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH PARISH

Notes to the financial statements for the year ended 24th February 2021

ACCOUNTING POLICIES

The accounts have been prepared in compliance with the statement of Recommended Practice (SORP): Accounting for Charities.

1. GRANTS, DONATIONS ETC

These are recognised in full in the Statement of Financial Activities in the period in which they are received.

2. DIRECT CHARITABLE EXPENDITURE

This comprises all expenditure directly related to the objects of the of the charity. It also includes the expenditure in support of that activity where material.

ort of that activity where material.
Harvest Expenses
Education Sponsorship
2021
£
1400
3900
5300
2020
£
0
0
-

Pages 6

3. MANAGEMENT AND ADMINISTRATION

3. MANAGEMENT AND ADMINISTRATION
Legal and Professional fees
Travel/Transport
Rent
Repairs & Maintenance
Church Expenses
Accountancy fee
5. LIABILITIES
This represent the accountancy fees.
Loan from third Parties
Total
2021
£
770
0
15,310
43
1,105
350
17,578
2021
2020
£
£
-
-
350
350
Total
2020
£
250
0
10,854
0
6,215
350
17,669
350
350

6. UNRESTRICTED FUNDS

These are grants and donations received or receivable for the objects of the charity without restrictions as to purpose but are available as general funds.

7. RESTRICTED FUNDS

Restricted funds are used for the purpose as specified by the donor. Expenditure that meets these criteria is identified to the fund.

Pages 7

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021

EMMANUEL STEPHENS & CO. CHARTERED ACCOUNTANTS, BUSINESS ADVISERS & CONSULTANTS 62 BEECHWOOD ROAD

LONDON E8 3DY

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021 Reports and Accounts

CONTENTS

Company Information 1
Trustees Report 2
Accountant's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to Accounts 6 &7

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021

CHARITY REGISTRATION NUMBER IN ENGLAND AND WALES 1137106

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021

Charity Information

THE MANAGEMENT COMMITTEE:

Trustees

Rev O O Akinyele Victoria Adebiyi Misitura Bisi Lawal Adekunle Adesina

Charity Number 1183201

BUSINESS OFFICE

39 99 Green Lanes Hounslow TW4 6BW

BANKERS

Barclays Bank Harrow 355 Station Road HA1 2WA

ACCOUNTANTS

EMMANUEL STEPHENS & CO. 62 BEECHWOOD ROAD LONDON E8 3DY

Page 1

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH FINANCIAL STATEMENT FOR THE YEAR ENDED 24th FEBRUARY 2021

The Trustees present their report and the financial statements for the year ended 24th February 2021

Activities in the year

We continue to promote the gospel of God and to spread the good news to all. The aparatus used for this purpose includes regular fellowship, ministering the word, training of disciples, organising conferences and retreats.

Trustees

The church is managed by a Board of Trustees appointed annually at the Annual General Meeting. The day to day operations of the charity is run by the Chief Executive who is supported by one Administrator. The Trustees who served during the year are:

Adenyi Ogun C.O. Olatunji D. A. Sobowale

Prospects

The Parish was able to secure a lease with the landlord and the church is now settled in the new premises.

Finances

The attached financial statement show the current state of affairs which the Trustees consider to be melting point for future progress.

This report was approved by the Board on and signed on its behalf by:

Rev. O O Akinyele TRUSTEE

Victoria Adebiyi TRUSTEE

Page 2

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH

I report on the accounts of the Trust for the period ended 24th February 2021, Which are set out on paged 3 to 6.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER

As the Charity's Trustees, you are responsible for the preparation of the Account: you consider that the audit requirement of section 43(2) of the Charities Act 1993 ("the Act") does not apply. It is my responsibility to:

. Examine the accounts under section 145 of the 2011 Act;

. to follow the procedure s laid down in the general Directions given by the Charity Commission under section 145(5) of the 2011 Act;

. to state whether particulat 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 Commissioners. 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 matter has come to my attention:

  1. Which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act, and

  3. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act.

have not been met: or

  1. to which, in my opinion, attention be drawn to enable a proper understanding of the accounts to be reached.
Emmanuel Stephens & Co

Emmanuel Stephens & Co.

Chartered Accountants, Business Advisers & Consultants 62 Beechwood Road London E8 3DY

Pages 3

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH

Statement of Financial Activities for the period ended 24th February 2021

2021 2020
Notes Unrestricted Restricted Total
£ £ £ £
Incoming Resources
Tithes, Offerings & 1
Similar Incoming Resources 11,981 - 11,981 15,098
Education Grant 9,850 9,850 0
Gift Aid Received 1,114 1,114 2,897
Total Incoming Resources 22,945 0 22,945 17,995
Charitable Resources Expended
Direct Charitable expenses 2 5,300 - 5,300 11,105
Management & Administratio 4 17,578 - 17,578 6,565
Total Resources expended 22,878 - 22,878 17,670
Net Incoming Resources for the year 67 - 67 325
Funds Brought Forward 325 - 325 -
Fund Balances carried forward 392 - 392 325

All disclosures relate to the continuing operations. There are no recognised gains or losses other than those disclosed above.

Pages 4

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH

Balance sheet as at 24th February 2021

Notes
FIXED ASSETS
Tangible Fixed Assets
CURRENT ASSETS
Cash in Hand/ Bank
CURRENT LIABILITIES
5
NET CURRENT ASSETS
NET ASSETS
ACCUMULATED FUNDS
Unrestricted
6
Amount falling due within a year
£
£
£
-
-
742
675
742
675
350
350
392
392
392
392
-
2021
£
-
2020
-
325
742
350
325
325
325

For the year ending 30[th] June 2011,the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Copanies Act 2006.

The director acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

Approved by the Trustees and Signed on their behalf:

Rev O.O Akinyele

Pages 5

CELESTIAL CHURCH OF CHRIST CHRIST TRANSFORMATION PARISH PARISH

Notes to the financial statements for the year ended 24th February 2021

ACCOUNTING POLICIES

The accounts have been prepared in compliance with the statement of Recommended Practice (SORP): Accounting for Charities.

1. GRANTS, DONATIONS ETC

These are recognised in full in the Statement of Financial Activities in the period in which they are received.

2. DIRECT CHARITABLE EXPENDITURE

This comprises all expenditure directly related to the objects of the of the charity. It also includes the expenditure in support of that activity where material.

ort of that activity where material.
Harvest Expenses
Education Sponsorship
2021
£
1400
3900
5300
2020
£
0
0
-

Pages 6

3. MANAGEMENT AND ADMINISTRATION

3. MANAGEMENT AND ADMINISTRATION
Legal and Professional fees
Travel/Transport
Rent
Repairs & Maintenance
Church Expenses
Accountancy fee
5. LIABILITIES
This represent the accountancy fees.
Loan from third Parties
Total
2021
£
770
0
15,310
43
1,105
350
17,578
2021
2020
£
£
-
-
350
350
Total
2020
£
250
0
10,854
0
6,215
350
17,669
350
350

6. UNRESTRICTED FUNDS

These are grants and donations received or receivable for the objects of the charity without restrictions as to purpose but are available as general funds.

7. RESTRICTED FUNDS

Restricted funds are used for the purpose as specified by the donor. Expenditure that meets these criteria is identified to the fund.

Pages 7