**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
3
## **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
7
**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
-|
8
|**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
9
## **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**
**At**31 Dec 2021
At 31 Dec 2022|**Plant and**
**machinery**
**£**
-|
||-|
||-
-|
||-|
||-|
||-|
10