CHERUBIM & SERAPHIM MOVEMNT CHURCH,
CASEM MODEL PARISH, MANCHESTER, UK
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2023
CHARITY NUMBER: 1185322

CONTENTS PAGE
Legal and administrative information
Report of the trustees
Income and Expenses Statement
Balance sheet
Notes on Financial Statement
9-11
Independent Examiner's report
12

CHERUBIM & SERAPHIM MOVEMENT CHURCH,
CASEM MODEL, PARISH, MANCHESTER- UNITED KINGDOM
Legal and administrative information
Trustees
Oluyemi Owolabi Fashina
Tolulope Deborah Fashina
Esther Ronke Omoboye
Address
l JohrLny King Close, Manchester, M40 8UT.
Independent Examiner5
Solomon Allistar IMAATI
54 Carriocca Business Park,
Hellidon Close, Ardwick,
Manchester,
M124AH
Bankers
NATWEST
Charity Registration Number
1185322

CHERUBIM &SERAPHIM MOVEMENTCHURCH,
CASEM MODEL, PARISH, MANCHESTER- UNITED KINGDOM
ANNUAL REPORT FOR THE YEAR ENDED 31" December 2023
Cherubirn & Seraphim Movement Church, Casem Model Parish, Manchester
United
Kingdom is constituted by a Charity incorporated Organisation Foundation model constitution
and is a registered charity, No 1185322. Its Registered address is l Johnny King Close,
Manchester, M40 8UT. Operational address is 26 Cobden, Salford, M6 6WG.
The charity trustees to 31 December 2023 were:
Tolulope Deborah Fashina
Esther Ronke Omoboye
Oluyemi Owolabi Fashina
The objeets of the charity are as follows
The object of the CIO is to advance the Christian religion in Salford and surrounding areas for
the benefit of the public through the holding of prayer meetings, lectures, public celebration of
religious festivals producing andlor distributing literature on the Christian faith to enlighten
others about the religion.
The trnstees, policy is to ensure that the above aims are met to the highest possible standard.
Volunteers slaff the charity, with the workload spread among some of the senior members.
Thc charity is fundcd by the gcncral public which is bccn uscd towards thc maintcnancc and
improvement of the charity's assets and promoting and achieving the charity's objects
These financial statements have been prepared in accordance with the provisions applicable to
charity law.
The financial statements were approved by the Board of Trustees and authorised for issue on
th
23 of September 2024 and were signed on its behalf by..
2310912024
On behalf of Trnstees
Date

CHERUBIM & SERAPHIM MOVEMENT CHURCH,
CASEM MODEL, PARISH, MANCHESTER- UNITED KINGDOM
Statement of Trustees, responsibilities
The Board of Trnstees has overall responsibility for ensuring The Board of Trnstees are
responsible for preparing the Annual Report and the financial statements in accordance with
applicable law and United Kingdom Generally Accepted Accounting Practice.
Charity law applicable to charities in England/Wales requires the Board of Trustees to Prepare
financial statements for each financial year which gives a true and tair view of the state of
affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing
those financial statements the Board of Trustees have..
Selected suitable accounting policies and applied them consistently.
Made judgments and estiiT]ates that are reasonable and prudent,
Sthied whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements; and
Prepared the financial statements on a going concern basis (unless it is inappropriate
to presume that the Charity will continue in operation that the Charity has an
appr()priate systcm of controls, financial and othLrwi%e.
They are also responsible for keeping propeT accounting Tecords which disclose with
reasonable accuracy at any liine the financial position of the Charity and enable them
to ensure that the financial statements comply with the Charities Act 1993. They are
also responsible for safeguarding the assets of the Charity and hence for taking
reasonable steps for the delection and prevention of fraud and other i￿e￿)ular1tie$.
The Board of Tn]stees is responsible for the maintenance and integrity of the
Corporate and financial information. Legislation in the Uniled Kingdom governing the
preparation and dissemination of financial statements may differ from legislation in
othcr jurisdictions.

CHERUBIM & SERAPHIM MOVEMENTCHURCH,
CASEM MODEL, PARISH, MANCHESTER- UNITED KINGDOM
st
Report of the Trustees for the Year Ended 31 December 2023.
We, as the Trustees of the Charity who held office at the date of approval of these financial
statements as set out on page 4 each confimi, so far as we are aware, that..
There is no relevant inforn]ation of which the Charity's independent examiner are
unaware; and we have taken all the steps that we ought to have taken as Trustees in
Order to make ourselves aware of any Televant infonnation and to establish that the
charity's independent examiner is aware of that inforn]ation.
ACHEIVEMENT AND PERFORMANCE
We offer different range of service during the week and Sunday, which our church members
find beneficial and spiritual fulfilling,. For exarnple, evening prayers where people make prayer
request5 dnd also Pdrtake in spiritiial counselling. We have incredsed in numbers both online
and physical. We have been able to support cominunity, including the support of people
cmotional and financial challcngcs, bcing ablc to signpost thcm to thc appropriatc agcncics to
get professional and expert help.
PURCHASE OF MUSICAL INSTRUMENTS
We also upgraded our musical instruments, which has been very instrumental to our
Organisational object of advancing the ChTlStian faith. Our parishioners and invited guest
appear to enjoy our music and it has been a key factor in establishing social cohesion within
our parishioners and large community as well.
PURCHASE OF FURNITURES
Due to the rapid increase in the number of our parishioners. the need to purchase extra chairs
and furniture came to the forefront.
Independent Examiner..
The Charity's independent examiner, Soloinon AllislaT (MAAT) of SAA BUSTNESS
SUPPORT LTD has indicated their willingness to continue in office and offer themselves for
appointinLnt.
This report was approved by the Trustees on and signed on their behalf by..
Oluyemi
i Fashina
ChaiTpersonlTTUStee
Date 2310912024

INCOME AND EXPENDITURE ACCOUNT FOR YEAR ENDED 31 December 2023
INCOME
2022
Voluntary Donations
Gift aid Claim
£ 24,756.68
£9,112.01
TOTAL INCOME
£33,868.69
EXPENSES
Rent
8,100.00
680.00
Utilities
Charity I Welfare
Evangelism
Music Instruments
2,510.30
360.00
4,921.99
167.88
Ad hoc purchases
Finance
1,682.64
395.00
Professional Fee
Spiritual Items
Furniture
990.00
1,358.00
570.00
27.74
Accounting
Administration
Total Expenses
£21,763.05
Surplus cash inflow
£12,105.64

CHERUBIM & SERAPHIM MOVEMENT CHURCH,
CASEM MODEL, PARISH, MANCHESTER- UNITED KINGDOM
Balance sheet as of 31st December 2023.
2023
2023
2022
2022
Note5
FIXED ASSETS
TankFible assets
CURKEN'I" ASSETS
12
19,430.39
19,430.39
18,008.00
18,008.00
Debtor5
Cash at bAnk
16,01)8.83
16,098.83
3,993.19
3.993.19
CRF.DITORS Amounts
falling due within one
year
ET CURRENT
A8.SET.S
16,01)8.83
16,098.83
22.001.19
22.001.19
TOTAL ASSETS
LESS CURRENT
LIABILITES
3S,529.22
35,529.22
22,001.19
22,001.19
CREDITORS amounts
falling due more than
year
4S,023.44
45,023.44
46,706.08
NET ASSETS
(9.494.22)
(24,704.891
CHARITY FUNDS
Lnrestrieted funds
(9,494.22)
(24,704.89)
TOTAL FUNDS
(9.494.22}
(24,704.891

CHERUBIM & SERAPHIM MOVEMENTCHURCH,
CASEM MODEL, PARISH, MANCHESTER- UNITED KINGDOM
Notes to the Financial Statement for the Year Ended 31st December
2023
l. Accounting policies
The principal accounting policies are set out below. The accounting policies have been
adopted consistently throughout the year.
a) Basis of accounting
The financial statements have been prepared under the historical cost
convention, as modified by the revaluation of certain fixed assets, and are in
accordance with the Statement of Recommended Practice.. Accounting and
Reporting by Charities issued in March 2005 and the Financial Reporting
Standard for Smaller Entities (effective April
2008).
b) Incoming resources from generated funds
Incoming resources from generated funds represents donation5 towards weekly
tithes, church building fund, thanksgiving, annual conference, travel and oiher
contributions
c) Incoming resources. Interest receivable
Interest 15 Credited in the year in which it is received.
d) Resources expended
Expenditure is recogni5ed when a liability is incurred. Funding provided through
contractual agreements and performance related grants are recogJnised as service5
are supplied. Other grant payments are recognised when a constructive obligation
arises that results in the payment being unavoidable.
Costs of generating ftinds are those costs inciirred in attracting voluntary income,
and those incurred in activities that raise ￿nds.
Grants payable are payrnents made to third parties in the furtherance of the
charitable objectives of the Trust. Single or miilti-year grants are accounted for
when either the Tecipient has a Teasonable expectation that they will receive a grant
and the trustees have agreed to pay the gTant without condition, or the recipient has
a reasonable expectation that they will re¢eive a grant and any condition attaching
to the grant is outside of the conlToI of the Trust.
Provisions for grants are made when the intention to make a grant has been
LonimuniL4lted to the recipient but there is uncertainty iibout either the timing of the
grant or the amount of grant payable.

Governance costs include those incurred in tlie governance of its assets and are
primarily associated with constitutional and statutory requirements.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources.
Depreciation
Depreciation is calculated at rates estimated to write off the cost of all tangible fixed
assets over their expected useful lives:
Equipment, Fixtures and Fitting: 2001.
During the year under review, the church decided to continue to separate its
equipment from its furniture fixtures and fittings. A depreciation rate of 200/0 was
applied on each category on a reducing balance basis.
e) Fund structure
The principal accounting policies are set out below. The accounting policies have
been adopted consistently throughout the year.
D VAT
The charity is not registered for VAT and accoTdingly expenditure includes VAT
were appropriate.
2 Incomc rcsourccs
Income comprises of donations and tithes
3 Employee information
None of the trustees received any rernuneTation or reimbursement of expenses
during
the year.
4 Net income resources
This is stated after charging
2023
2022
POST Depreciation
4,857.60
£4,502.00
5 Taxation
The charity is exempt from corporation tax on its charity.

6 Tangible fixed assets
Equipment
Fixtures
and fittings
Total
Cost:
At l Jan 2023
Additions
18,008.00
6,279.99
24,287.99
18,008.00
6,279.99
24,287.99
At 31 December 2023
Depreciation
At l January 2023
Provision for year
At 31 December 2023
4,857.60
4,857.60
4,857.60
4,857.60
NET BOOK VALUE
19,430.39
19,430.39
7 Creditors: amounts falling due more than one year
2023
2022
Other Creditors
45,023.44
46,706.08
8 Creditors: amounts falling due within one year
2023
2022
Other Creditors

Independent Examiner's Report to the Trustees of
CHERUBIM & SERAPHIM MOVEMENTCHURCH,
CASEM MODEL, PARISH, MANCHESTER- UNITED KINGDOM
I report on the accounts of the Trust for year ended 31, December 2023, which is set out on
pages 7
Respective responsibilities of Trustees and examiner
As the charity's trustees, you are responsible for the preparation of the accounts. you consider
that the audit requirement of section 43(2) of Charites Act 1993 (the Act) does not apply. It is
my responsibility to state, on the basis of the procedures specified in the General Directions
given by the Charity Commissioners under sector 43(7)(b) of the Act, wliether matters have
com¢ to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directors given by the Charity
Commissioners. An examination includes a review of the accoun¢ing 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 I do not express an audit
opinion on the view given by the accounts.
Independent examiner's statement
In connection wilh our examination, no matter has come to OUT attention- _
to keep accounting records in accordance with section 386 and 387 of the Companies
Act 2006 and
to prepare accounts which accord with the accounting records, comply with the
accountingJ requirements of Section 394 and 395 of the Con]panies Act 2006 and with
the Methods and principles of the Statement of Recommended PractiLe- Accounting
and R¢porting by Charili¢s hav¢ not b¢¢n m¢t; or
2) to which, in my opinion, attention should be drawn to enable a proper understanding
of the accouiits to be reached.
SOLOMON ALLISTAR (MAAT)
2310912024