CHURCH OF GOD SEVENTH DAY
KNOWING. SHOWING, SHARING CHRIST
TRUSTEES, REPORT AND ACCOUNTS
YEAR ENDED 30TH JUNE 2021
CHARITY REGISTRATION NO: 1187403

CHURCH OF GOD SEVENTH DAY
KNOWING, SHOWING. SHARING CHRIST
FINANCIAL STATEMENTS
YEAR ENDED 30TH JUNE 2021
CONTENTS
PAGE
LEGAL AND ADMINISTRATIIE INFORMATION
REPORT OF THE TRUSTEES
24
INDEPENDENT EXAMINERS REPORT
STATEMENT OF FINANCIAL ACTIVITIES
STATEMENT OF FINANCIAL PoS￿10N
NOTES TO THE FINANCIAL STATEMENTS
8-9
DETAILED STATEMENT QF FINANCIAL ACTMTIES
10

CHURCH OF GOD SEVENTH DAY
KNOWING. SHOWING, SHARING CHRIST
LEGAL AND ADMINISTRATIVE INFORMATION
YEAR ENDED 30TH JUNE 2021
CHARITY REGISTRATION NUMBER:
1187403
REGISTERED OFFICE:
Slade Lane
Longsight
Manchestsr
M130GL
TRUSTEES:
Marion Newell
Cynthia Boume
Evonne Williams
Kevin Williams
Ni9el Williams
Valeriè Campbell
Janet N￿11
INDEPENDENf EXAMINER
Allen Robyn and Associates Ltd
Charter8d Certified Accountants
367 Caledonian Road
London
N7 9DQ

CHURCH OF GOD SEVENTH DAY
KNOWING, SHOWING. SHARING CHRIST
REPORT OF THE TRUSTEES
YEAR ENDED 30TH JUNE 2021
The trustees present their report wtlh the financial statements of the charÉty for the year ended 30th
June 2021. The tru*ees have adopted the provisions of the Statement of Recommended Practi
(SORP) 'Accounting and Reporting by Charilies, issued in March 21x15.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its constitution and is registered as a CIO and received Charitable ststus
on the 16th January 2020. It is managed by a board of trustee aThJ assisted by a Pastor, who is the
Minister In charge. The Church remains affiliated to the Brilish Conference of tha Church of God
Seventh by agreement.
Rlsk management
The Board of Trustees is uttimatdy responsib18 for the system of intemal control and for reviewing
its effectivèness. The system is de￿ned to manage the tisk to the Church not achieving ts
objecti'ves, WKI can provide reasonable assurance against matertal misstateFYEnt of loss.
OBJECTNES AND ACTivmES
Objectlves and Alms
The Charity's Objects are, for the benefft of the public:.
1} The advancement of th8 Christian religion in LongsTrght and the surrounding areas.
2> Coordinating the work of the Church in weathing the gospel; teathing , showing and sharing the
Christian Faith.
3) The furtherance of the charitsble work of the Charity by the advancem8nt of such other charitable
purposes as the Tnjstees shall from time to time decide. Also to promote the efficiency and
effectNeness of other charities whose objects are similar to those of the Church.
4) The relief and lor prevenb'on of poverty in Lonswt and the surroundin9 areas as the Chaiivs
Trustees may from time to time decide induding but not limited to providing. funds. food , clothing
and services to those in need.
Signlficant aclfvltles
Weekly Sabbath Sorvice8
Lo¢kdown measures imposed by the Govemment in March 2020. due to the Covid-19 Pandemic
means our services are now conducted on virtual m￿ling platforms. Desprte the resthcilons ￿aCed
on congregating. these wrtual platfomis have oreated new oppjrtunrties and increased number
particyp*ng in the services offered by the Church.
This includos aarfy moming prayers and bible studies. During these services, adulis also have the
opportunity to study and discuss subject matter of a biblical nature or general everyday issues thal
impact their lives.
The children and the youlh me81 V￿ekty in their respective groups. The chiklren engage in bible
stories, arts and craft, singin9, puzzles and drama. dressing up as bible characters. These help to
estsblish good morals and love for others. The youth has the freedom to have discussions about
issues that directty affect them. They are encouraged to develop their talents, skill and to be more
invotved in the activibes of the Churth" play instruments, singing, writing. or helping to organise
events for themselves. They have taken advantage of lockdown restrtctions to leam new skills.,
navigaling the virtual meeting platfonns., preparing and postsng project, videoslfilming and editing.

CHURCH OF GOD SEVENTh DAY
KNOWING, SHOWING. SHARING CHRIST
REPORT OF THE TRUSTEES
YEAR ENDED 30TH JUNE 2021
Other services
Baptismal Classes and New Beginners dasses have continued via intemet. Our first Sunday pray
and fasts'ng services have a150 continued each month.
Women's Mlnlsty and Men's Ministries
These departments have abo continued meet during this wiod of l¢Jckdovm and have been a great
source of help to both th8 physical arKI mental *Ellbeing of the brethren and members of the local
communty and the wider areas of Manchester. Some of the adivities we singing together, chrt
chat and sharing their experie￿ during th8 pandemic. watching a film together.
Luncheon Club
The 'Jab8z Luncheon Club. had to dose its door in June 2020 to adhere to govemment covid
restriction requirements but has now re-ope￿ in May 2021 and is WOVKling the important Sèrvice
of delivering meals on a tskeaway or delivery basis.
Food Bank
The 'Bags of Love, foodbank also rtropened its doors in March 2021. pmmng muth needed fo¢xI
assistanco to families. We also provided ￿bY and tcrf*Jler wr to famill68 of th8 communty and
church who need this type of assistance.
Pastoral Carn
The Pastoral Care Team continued to WOVKle the vital Serv￿ of care for our membws arKI the
citizens of the communities seNe throughout the lockdown. Thts has been a great support arKI
comfort to many. who look forward to breaking the feelings of isolation during the of the
pandemic.
Our online Prayer Ministy Team has 9rwi over the penod as many people found mental and
emotional support talking and praying over their concems.
PERFORMANCE DURING THE YEAR
The Charity's total income for the year under review was £64,487 (2020.. £34,039): whilst total
expenditure in the year was £54,142 {2020 . £27.053). Net surplus for the year was £12,345 {2020'.
£6,986) and the totsl unrestricted reserves at the end of the financial was £33,195 (2020.. £20,850).
Restrithd funds was £1,542,275 at tho end of the year. During the year the T￿￿tee$ placed
emphasis on financia5 management to ensLwe that the funds within the organisation are property
manaqed.

CHURCH OF GOD SEVEPMI DAY
KNOWING, SHOWING. SHARING CHRIST
REPORT OF THE TRUSTEES
YEAR ENDED 30Th JUNE 2021
STATEMENT OF TrUSTEE RESPONSIBiufiES
The Irusiees are responsible l¢x prepar1r￿ the Rermyl of the Trustees 8nd the financial Statemènts In
accordance wilh applrcabie law and Uniled Kingdom AccLwnting Standards (Untted Kingdom
Generally knepted Accounbng Prauicel.
The law 8pplicable lo tharftses In England and Wa￿, the Charilles Act 2011. Charity (AGcounts and
Reportsl Regulations 20£￿ and the prowsions ol the trust dèed requi￿$ the Injslees to prepare
finana81 statements for each financi81 year give a tru& and fair wew of the state of aff8irs of
the charity and of the incoming resources and applirAt1c￿ of resources, induding thè income and
eXnendtlU￿. of the charity lor that Dericd. In oreDarino tkne financial stalements. the tnjsiees are
- seled suilabl8 8Luuntlng polldes arffl then appfy Ihem conslstenlly.
- observe the rneltrK)ds and principth in the Charity SORP.
- m8ke judgements and estlmates that a￿ reasonat4e an(1 prudent..
- prepare the financial statement$ on the g￿n9 conC￿n basis unle5S rt is inappropriale lo
presume that the Charity wlll conb.nue in busin￿.
The Iru31ee$ are reSW￿￿ble for keeping F*oper accounting records whbth di8dose bbith ￿￿5￿¥ble
accuracy at any tim8 th• financlal posthon of the tharity and to enab￿ Ihem to 8nsure that the
financial stalemenls comply the Chafibes Act 2011. the Charity (Ace4unls and Rep¢)rtsl
Regulations 2008 and the provisions of the trust deed. They are also responsibk for safggijarding
the assets ol Ihe charlty and hence for tsking reasonatsle steps ts the Frniention and ￿et￿lan of
Ohl BEHALF OF THEBOARD..
Accountant•
The accountan￿ Ajlen RobyTr & Assfyiales Ltd V*ill te proposed for rfrawointment at the
forthcoming Annual General Meetsng.
ON BEHALF OF THE BOARD:

REPORT OF THE INDEPENDENT EXAMINER
KNOWING, SHOWING, SHARING CHRIST
CHURCH OF GOD SEVENTH DAY
YEAR ENDED 30TH JUNE 2021
I report on the accounts for the year ￿¥jed 30th June 2021 set out on pages stx to ten.
Respèctlve responsibilities of trustees and examlner
The Charivs Twstees {who are also the Directors for the purwjses of Company Law) are
responsible for the preparation of the accounts. The Charity's Trustee5 consider that an audit is not
required for this year (under Section 144(2) of the Charities Ad 2011 (the 2011 Act)) and that an
independent examination is required.
Having satisfied myseff that the charity is not sutyect to audit under compary law and is eligible for
independent examination. rt is my responsibilty to".
- examine the accounts under Secb'on 145 of the 2011 Act
- to follow the procedures laid dovm in thè General Directions given by the Charity Commission
{undor Section 145(5){b) of the 2011 Act); and
. to state vthether particular mattern have ￿rne to my attention.
8asl$ of the Independent examln8rs report
The trustees are responsible for keeping proper a¢(￿ntIng records which disdose with reasonable
accuracy at any time the financial position of the tharity and to enable them to énsure that tr
finan¢ial statements comply with the Charities Act 2011, the Charity (Accounts and Reports}
Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding
the assets of the charty and hence for taking reasonable steps for the wevention and detection of
fraud and other iwulariti'es.
Independent examlnerfs statèment
In connection with my examination. no matter has come to my attention:
(1) which gives me reasonable causé to believe that, in any material respect, tho requirements
- to keep accounting records in accordance Section 386 and 387 of the Companies Act 2006.,
and
- to prepare accounts which accord with the a￿)UntIng records. compty v•th the accountings
requirement of Sections 394 and 395 of the Companies Act 2006 and with the methods and
prinuples of the Statement of Recommended Practtce: Acwunting and Reporting by Charities have
not been met,. or
(2) to which, in my opinion. attention shoukl b8 draw in order to enable a proper undetstanding of
the AG¢,o.wits to be
Rolston Allen (FCCA)
Allen Robyn & Associates Ltd
Chartered Certified Accountsnts
367 Caledonian Road
London
N7 9DQ
Date.. .2710812021.........

CHURCH OF GOD SEVENTH DAY
KNOWING, SHOWING, SHARING CHRIST
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30TH JUNE 2021
INCOMING RESOURCES
Incoming resources from generated funds
Donations and Other Income
Unrestricted
2021
Unrestricted
2020
RESOURCES EXPENDED
Charitable Activities
Support Costs
Governance Costs
24.1TT
26.525
7,987
18,528
540
TOTAL RESOURCES EXPENDED
NET INCOMEIEXPENDITURE FOR THE YEAR
£11345
£6,986
RECONCILIATION OF FUNDS
Total Fund• Brought Forward
1 563 125
TOTAL FUNDS CARRIED FORWARD
None of the charity's activiti8s wEre acquired or discontinued during the year and there V￿re no
rowgnised gains and losses for 2021 nor in the prior year other than those induded in the Statement
of financial activities.
The notes ¢)n pages 8 to 10 form part of th￿ accounts.

CHURCH OF GOD SEVENTh DAY
KNOMNG, SHOWING. SHARING CHRIST
STATEMENT OF FINANCIAL POSITION
YEAR ENDED 30TH JUNE 2021
UnreJlrlct8d Unr•strlcted
Funds
Funds
02
TANG18LE ASSEf8
Freehold Property
£1 551399
CURRENT ASSErs
Cash at bank and in hand
CREDITORS: vhthln on• y•ar
Net Current Ass•ts
540
£18
TOTAL ASSEfs LESS LIABILMES
FLINDS:
Unrestrictgd Funds
Reslricled Funds
10
10
33,195
20,850
The finanual slalements wero approved by the 808rd of Truslees on ..%....b'.. 2
signed on ils behalf by.
.and
The nol86 on pages 8 to 10 frym part of Ih8se accounts.

CHURCH OF GOD SEVENTH DAY
KNOWING, SHOWING, SHARING CHRIST
NOTES TO THE ACCOUNTS
YEAR ENDED 30TH JUNE 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Th8 financial ststements have been prepared in accordan￿ with Accounting and Reporting by
Charits'es: Statement of Recommended Practice applicable to charTiies preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102) (effeclive 1 January 2015) - (Charrties SORP (FRS 102) .The Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Ad 2006.
Accountlng convention
The financial statements have been prepared under the historical cost convention. the Charities Act
2011 and the requirements of the Statement of Recommended Praclice. Accounting and Reporting
by Charities.
Incoming resourceg
All incoming Fesources are induded on the Ststement of Financial ActivÉtie5 when the charty is
legally entitled to tfrk? income and the amount can be quantified with reasonable accuracy.
Tlthes & Offerlngs
Income from tithes and offerings. is induded in incoming resour￿$ when these are receivable
Investment Income
Investment income ¢on&sts of net interest.received during thé and a￿lUnted for as
unrestricted fund.
Resources expended
Exp8nditure is accounted for on an accruals basis and has been dassified under headings that
aggregate all cost related to the category. Where costs cannot be directty attributed to particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Charltable activlties
Costs of charitable activities are those costs relating to the a¢tivibes carri&J oth to meet the
objectives Church. These indude tM)th directty att1lbuta￿e costs and appO￿.oned support costs.
Governan¢• cosls
Govsmance costs are the costs associated with the strategic direction of the organisation and with
meeting regulatory responsibilities including apportioned support cosL
Tangible fixed assets
Depreciation is provided at the followin9 annual rates in order to write off each asset over its
estimated useful Ilfe.
Freehokl Propety
Furniture and musical equipment
Nil
25% on cost
Taxation
The charity is exempt from corporation tax on its chalitsble acbvities.
Fund Accounting
Unrestricted fijnds can be used in accordance wilh the charitable obiectiV8s at the dtscretion of the
twstees. Restricted funds can only be used for particular restricted purposes wiihin the objects of
the charity. Restrictions arise vthen specified by the donor or when funds are raised for particular
restricted purposes. Further explanation of the nature and purpose of each fund is included in the
notes to the financial statements.

CHURCH OF GOD SEVENTH DAY
KNOWING, SHOWING, SHARING CHRIST
NOTES TO THE ACCOUNTS
YEAR ENDED 30TH JUNE 2021
2. VOLULTARY INCOME
2021
2020
Donations and other income
3. CHARITABLE EXPENDITURE
Bag of love project
Honorarium
Hospitality
Pastoral allowance
Books and quarterlies
Contribution to conference
Welfare and donations
2021
3.877
1,832
1,521
3.01)0
836
6.039
2020
1,127
280
1.365
589
3,700
926
4. SUPPORT COST
Print, stationery and office cost
Motor expenses
Travel expenses
Tolephone, software and intemet
Repairs and maintenance
Depreciation
Insurance
Rates
Light and heat
2021
2.501
1.635
1.177
1,862
6835
3309
1767
399
724
2020
1.795
1,635
1,384
247
9.740
803
165
5.GOVERNANCE COST
2021
2020
Accountsncy and Examiners
Furniture and
Fixtures
6. FIXED ASSErs
COST
At 1 st July 2020
Addrtions
Freehold Pro
Tota
1,542.275
3,209
1,545.484
As at 30th June 2021
1542 275
1555511
DEPRECIATION
Openin9 Balan
Charge for the year
803
803
SUPPORT COST
As at 30th June 2021
As at 30th June 2020

10
CHURCH OF GOD SEVENTH DAY
KNOWING. SHo￿NG. SHARING CHRIST
NOTES TO THE ACCOUNTS
YEAR ENDED 30TH JUNE 2021
7. TRUSTEES REMUNERATION AND BENEFITS
Trustees. expenses
There are no paid staff. All tssks are carried out by Trustees vtho are not remunerated and do not
receive any expenses or benefits for their activities.
9. CREDITORS . within one year
2021
2020
Other Creditors
10. MOVEMENTS IN FUNDS
In¢omln
Resource•
Re4ourc88
Movement in
Funds
Unrestricted Funds
General Fund
Movement In
funds
12,345
Analysls of Funds
Gen6ral fund for the year
Freehold property
1.07.202
20,850
1 fA2 275
30.06.2021
33,195
Total funds
1 563 126
1.576,470

CHURCH OF GOD SEVENTH DAY
KNOMNG. SHOWING, SHARING CHRIST
INCOME AND EXPENDITURE
YEAR ENDED 30TH JUNE 2021
Incoffting Resources:
Voluntary Income:
Tithes and Offenngs
Gift aid
Donatlons
Building Tepaits - Donation conferen
Other income
2021
2020
51,285
11.369
1.645
24,344
3.724
5.000
971
Total incoming resources
RESOURCES EXPENDED:
Charltable Expenditures
Bag of love propd
Honorarium
Hospitality
Pastoral allowance
Books and quarterlies
Contribution to conferenc•
Welfare and donations
2021
3,877
1,832
1.521
3.000
836
6.039
2020
1,127
280
1,365
589
3.700
928
SUPPORT COST
Print, stationery arKI offKe cost
Motor expenses
Travel expenses
Telephone, software arKI intemet
Repairs and maintsnance
Depreciation
Insuran
Rates
Light and heat
2,501
1,635
1,177
1,662
6835
3309
1787
399
7240
1,795
1,635
247
9,740
803
165
Governance cost
Accountancy and Examiners
Total resources expended
Net expenditurn