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2021-10-31-accounts

Registered number 06406522

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING

Report and Accounts

31 October 2021

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING Report and accounts Contents

Page
Administrative information 1
Trustee's report 2
Accountants' report 3
Statement of Financial Activities 4
Profit and loss 5
Balance sheet 6
Notes to the Financial Statements 7
(inclusive of detailed Income & Expenditure)

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING Company Information

Trustee

Rev Joseph Sunday Alabi

Secretary

Evang Funmilayo Alabi

Accountants

Lemo Corporate 815 Old Kent road, London, SE15 1NX.

Bankers SANTANDER

Registered office

170 Hurstwood Avenue Kent DA8 3QA

Charity number 1186170

Registered number 06406522

1

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING Trustee's Report

Trustees Report for year ended 31st December 2019

The trustees present their financial statements for the year ended 31st December 2019

The principal activity of the organization continues to be:

Propagation of the GOSPEL according to the teaching of JESUS CHRIST

Statement of Trustee Responsibilities

The Trustees are required to prepare financial statements that give a true and fair view of the state of affairs of the organization and of the income and expenditure of the project for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper records that disclose at any time the financial position of the project. They are also responsible for safe guarding the assets of the organization and hence for taking reasonable steps for the prevention and detention of fraud and other irregularities.

josephsundayalabi

Rev Joseph Sunday Alabi TRUSTEE

Date: 31 July 2022

2

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRIST APOSTOLIC CHURCH - MOUNT BLESSING

I report on the charity for the year ended 31 July 2022, which are set set out on pages 4 to 5.

Respective resposibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. [The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by been a qualified member of Association of Chartered Certfied Accountants.

It is my responsisbility to:

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

. to follow the procedure laid down in the General Direction given by the Charity Commission under section 145(5)(b) of the 2011 Act; and;

.to state whether particular 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 Commision. 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 the seeking of explanations from you as trustee concerning any such matters. The procedure undertaken do not provide all the evidence that would be required in an audit and, consequetly 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: . to keep accounting records in accordance with section 130 of the 2011 Act; and

. 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 should be drawn in order to enable a proper understanding of the accounts to be reached.

LEMO CORPORATE 31 July 2022 Chartered Certified Accountants 815 Old Kent Road, London, SE15 1NX

3

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING Profit and Loss Account for the year ended 31 October 2021

Notes
Income
1
Administrative expenses
Operating loss
Loss on ordinary activities before taxation
Tax on loss on ordinary activities
Loss for the financial year
2021
£
36,094
(39,444)
(3,350)
(3,350)
-
(3,350)
2020
£
35,977
45,073
(9,096)
(9,096)
(9,096)

4

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING

Statement of Financial Activities

For the year ended 31 December 2019

Income Resources
Total Income Resources
Resources Expended
Support costs of activities in
furtherance of the charity's objects
Management & Administration
of Charity
Total Income Expended
Net incoming/(outgoing) resources
Net Movements in Funds
Fund balances b/fwd
Funds balances c/fwd
Notes
4.2
4.3
Total
Fund
2021
£
36,094
15,331
24,113
39,444
(3,350)
(3,350)
(5,139)
(8,489)
Total
Fund
2020
£
35,977
13,285
31,788
45,073
(9,096)
(9,096)
3,957
(5,139)

5

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING Balance Sheet

as at 31 October 2021

Notes
Fixed assets
Tangible assets
3
Current assets
Cash at bank and in hand
2,704
6,306
Creditors: amounts falling due
within one year
6
-
Net current assets
Net liabilities
Unrestricted Funds
Unrestricted Funds
5
Restricted and Unrestricted Funds c/fwd.
2,704 2021
£
205
6,306
6,306
-

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that the member has not required the company to obtain an audit in accordance with section 476 of the Act.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

josephsundayalabi

Rev Joseph Sunday Alabi Trustee Approved by the board on 16 July 2021

6

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING Notes to the Accounts for the year ended 31 October 2021

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Incoming Resources

Income is mainly from grants and bank interest received are included in the financial statements when received.

Resources Expended

Taxation

As a charity, the charitable funds are exempt from corporation tax but not from VAT. Irrecoverable VAT is, in accordance with standard accounting practice, included in the cost of those items to which it relates.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

estimated useful lives.
Office equipment 25% straight line
Motor vehicles 25% straight line
2
Operating profit
This is stated after charging:
Depreciation of owned fixed assets
3
Tangible fixed assets
Motor
vehicle
Cost
£
At 1 November 2020
0
Additions
0
At 31 October 2021
0
Depreciation
At 1 November 2020
0
Charge for the year
0
At 31 October 2021
0
Net book value
At 31 October 2021
0
At 31 October 2020
0
4
Debtors
Other debtors
5
Unrestricted Funds
At 1 January 2018
Net Incoming Fund
At 31 October 2021
Land and
buildings
£
-
-
-
-
-
-
-
-
Furniture &
fittings
£
2,712
0
2,712
2,432
121
2,553
159
280
£
121
Musical
equipment
£
4,462
-
4,462
4,416
-
4,416
46
46
£
3,602
£
(5,139)
(3,350)
(8,489)
£
121
Total
£
7,174
-
7,174
6,848
121
6,969
205
326
£
-
£
3,957
(9,096)
(5,139)

7

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING

Notes to the accounts (continued)

4 Detailed Income and Expenditure Account
For the year ended 31 December 2019
4.1 INCOMING RESOURCES
Thithes, offering and thanksgiving
OUTGOING RESOURCES
4.2 Support costs of activities in furtherance of
the Charity's objects:
Pastoral allowances
Donations & Gifts
Honorarium
Events & Anniversary
CD, DVD and other recording materials
Printing, postage & stationery
Missonary
Evangelical/outreach materials
Advertisement & publicity
Members' welfare and training
4.3 Management and Administration of Charity:
Rent of Church hall
Rates
Travelling and subsistence
Security
Cleaning
Light & Heat
Mortgage
Repairs & Mentainance
Bank Chrs
Telephone
Solicitors fees
Accountancy fees
Insurance
Legal & Professional Expenses
Depreciation charge
Total Expenses
Total fund
Total fund
2021
2020
£
£
36,094
35,977
10,800
9,600
-
-
-
-
800
-
-
44
-
424
1,318
1,478
1,567
-
2,585
-
15,331
13,285
22,000
27,400
1,200
1,565
0
0
0
0
0
0
350
1,514
0
0
0
0
0
0
442
688
-
-
-
500
-
-
-
-
121
121
24,113
31,788
39,444
45,073

8

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING Profit and Loss Account for the year ended 31 October 2021

for the information of the director only

Income
Administrative expenses
Operating loss
Loss before tax
2021
£
36,094
(39,444)
(3,350)
(3,350)
2020
£
35,977
(45,073)
(9,096)
(9,096)

9

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING Schedule to the Profit and Loss Account for the year ended 31 October 2021

for the information of the director only

CHRIST APOSTOLIC CHURCH - MOUNT BLESSING
Schedule to the Profit and Loss Account
for the year ended 31 October 2021
for the information of the director only
2021
£
Income
Tithes, offerings & thanksgiving
36,094
Administrative expenses
Employee costs:
Wages and salaries
10,800
Members' welfare
2,585
Travel and subsistence
-
13,385
Premises costs:
Rent
22,000
Rates
1,200
Light and heat
350
Cleaning
-
Security
-
23,550
General administrative expenses:
Telephone and fax & TV Licence
442
Insurance
-
Stationery and printing
44
Evangelisim & Missions
1,478
0
-
Bank charges
-
Anniversary & Conventions
-
Depreciation
121
Repairs & Mentainance
-
2,509
Legal and professional costs:
Accountancy fees
-
Solicitors fees
-
Other legal and professional
-
-
39,444
2020
£
35,977
9,600
-
-
9,600
27,400
1,565
1,514
-
-
30,479
688
-
-
1,567
-
-
800
121
-
4,494
500
-
-
500
45,073

10