2022-12-31-accounts

Registered number: 1186524

Fraternity Fellowship

Report and Accounts

31 December 2022

1

Fraternity Fellowship Contents

	Page
Business information	1
Approval statement	2
Accountants' report	3
Profit and loss account	4
Balance sheet	5
Notes to the accounts	6

2

Fraternity Fellowship Business Information

Trustee

Mr Pape Kimpembe

Accountants

Reka Accountancy Services Limited Unit 51, 26-28 Queensway Enfield Enterprise Centre Enfield EN3 4SA

Bankers

Barclays Bank

Solicitors

Business address

Flat 37 6 Didsbury Close London East Ham E6 2FA

Registered Number 1186524

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Fraternity Fellowship Registered number: 1186524 Trustees report

Approval statement

The trustees present their report and accounts for the period ended 31 December 2022

Principal activities

The charity's principal activity during the year continued to be promotion of the Christian faith and religious activities

Trustees

The following persons served as Trustees during the Period:

Mr Pape Kimpembe Mr Bavwidi Mpanzu Mrs Clarisse Kimpembe

The Charities (Accounts and Reports) Regulations 2008

This report has been prepared in accordance with the The Charities Regulations 2008.

I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing Reka Accountancy Services Limited with all information and explanations necessary for their compilation.

This report was approved by the board on 02 September 2023 and signed on its behalf.

Mr Pape Kimpembe

Trustee

2 September 2023

4

Fraternity Fellowship

Accountants' report on the unaudited accounts to Fraternity Fellowship

You consider that the charity is exempt from an audit for the period ended 31 December 2022. You have acknowledge, on the balance sheet, your responsibilities for complying with the requirements of the Charities Regulation 2008 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of afairs of the company at the end of the financial period and of its profit or loss for the financial period.

In accordance with your instructions, we have compiled these unaudited accounts which comprise

Reka Accountancy Services Limited Accountant

Unit 51, 26-28 Queensway Enfield Enterprise Centre Enfield EN3 4SA

2 September 2023

5

Fraternity Fellowship Profit and Loss Account for the year ended 31 December 2022

Notes TITHES AND OFFERINGS Total Tithes and Offerings Other business income EXPENSES Events, retreat, conferences Pastor's appreciation /thanksgiving Guest speaker Equipment expenses Travel/Motor expenses Insurance Rent, rates, power Welfare/donation Postage Stationary and printing Software Telephone Accountancy fees Sundry expenses Covide-19 TOTAL EXPENSES (Loss)/profit for the period	2022 £ 10,588 10,588 0 507 1,500 1,200 435 33 0 3,112 5,242 30 120 384 100 250 250 0 13,162 -2,574	2021 14,443 14,443
		0 600 450 200 0 800 394 1,073 100 31 100 80 480 250 200 1,760
		6,518
		7,925

6

Fraternity Fellowship Balance Sheet

for the year ended 31 December 2022

Notes Non-current Assets Equipment, machinery and motor vehicles 3 Current assets Cash at Barclays Bank Account 1 - Current Total Assets Capital account Balance at start of period Net (loss)/profits General reserve Trustees's funds	2022 £ 0 0 33,534 0 33,534 7,925 -2,574 28,183 33,534	2021 0 0 17,156
		17,156
		525 7,925 8,706
		17,156

The trustees are satisfied that the charity is entitled to exemption from the requirement to obtain an audit The Charities Regulation 2008.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The trustees acknowledges their responsibilities for complying with the requirements of the Charity Regulation 2008 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the provisions of charities regulations 2008

Mr Pape Kimpembe Trustee Approved by the board on 02/09/2023

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Fraternity Fellowship Notes to the Accounts for the year ended 31 December 2022

1 Accounting basis

The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.

2 Profit and loss account analysis

Sales Tithes and Offerings Expenses Guest speake, walfare and donations Retreat and Coferences Walfare & Donations Covid-19 support Car, van and travel expenses Motor expenses Travel expenses Rent, rates, power and insurance costs Rent, rates, power Rental income Light and heat Property, licence and insurance costs Repairs and renewals of property and equipment Equipment expenses Telephone, fax, stationery and other office costs Telephone broadband and fax Postage Stationery and printing Software	2022 10,588 - 10,588 507 5,242 - 5,748 - 33 33 3,112 - 3,112 435 435 100 30 120 384 -	2021 14,443 14,443 600 100 1,760
		2,460
		800 -
		800
		1,073 - - 394
		1,467
		- - 480 31 100 80 -

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Pastor's appreciation Guest speaker Pastors appreciation Bank, credit card and other finance charges Bank charges and interest Accountancy, legal and other professional fees Accountants fees Depreciation and loss/(profit) on sale Depreciation Other business expenses Subscriptions Sundry expenses	534 1,200 1,500 2,700 250 - 250 - - 250 250	691
		200 450
		650
		200 -
		200
		- - 250
		250

8

Fraternity Fellowship Notes to the Accounts

for the period from 22 November 2021 to 31 December 2022

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.

Tithes and Offerings

Tithes and Offerings are voluntary contrbutions from members and sponsors of the charity.

Depreciation

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

Plant and machinery Motor vehicles

20% straight line 25% straight line

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Fraternity Fellowship Notes to the Accounts for the year ended 31 December 2022

3 Plant, machinery and motor vehicles

Plant, machinery and motor vehicles
Cost At 31 Dec 2021 At 31 Dec 2022 Depreciation At 31 Dec 2021 Charge for the year At 31 Dec 2022 Net book value At31 Dec 2021 At 31 Dec 2022	Plant and machinery £ -
	-
	- -
	-
	-
	-

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