REGISTERED CHARITY NUMBER: 1189040
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
FOR
EGLISE EVANGELIQUE VIE NOUVELLE
Appiatse & Associates Chartered Certified Accountants
191 Waltham Way Chingford London E4 8AG
EGLISE EVANGELIQUE VIE NOUVELLE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
| Page | Page | ||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
EGLISE EVANGELIQUE VIE NOUVELLE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2023
Thetrusteespresen t heirreportwith thefinancialstatementsof thecharityfor theyearended31 October2023.The trustees haveadoptedthe provisionsof AccountingandReportingby Charities:Statementof RecommendedPracticeapplicable to charitiespreparingtheir accountsin accordancewith theFinancialReportingStandardapplicablein theUK andRepublic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1189040
Principal address 77 - 79 Rushey Green London SE6 4AF
Trustees Ms M Kone Ms G D Dohou Ms F T Alimentchi Ms K M Kouakou
Independent Examiner Ekow Appiatse (FCCA) Appiatse & Associates Chartered Certified Accountants 191 Waltham Way Chingford London E4 8AG
Approved by order of the board of trustees on 15 March 2024 and signed on its behalf by:
Ms M Kone - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EGLISE EVANGELIQUE VIE NOUVELLE
Independent examiner's report to the trustees of Eglise Evangelique Vie Nouvelle
I reportto thecharitytrusteesonmy examinationof theaccountsof EgliseEvangeliqueVie Nouvelle(theTrust)for the year ended 31 October 2023.
Responsibilities and basis of report
As the charity trusteesof the Trust you are responsiblefor the preparationof the accountsin accordancewith the requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof theTrust'saccountscarriedout underSection145of theAct andin carryingout my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I havecompletedmy examination.I confirm that no materialmattershavecometo my attentionin connectionwith the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
theaccountsdo not complywith theapplicablerequirementsconcerningtheform andcontentof accountssetout in theCharities(AccountsandReports)Regulations2008otherthananyrequiremen t hattheaccountsgive a true and fair view which is not a matter considered as part of an independent examination.
I haveno concernsandhavecomeacrossno othermattersin connectionwith theexaminationto which attentionshould be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ekow Appiatse (FCCA)
Appiatse & Associates Chartered Certified Accountants 191 Waltham Way Chingford London E4 8AG
15 March 2024
Page 2
EGLISE EVANGELIQUE VIE NOUVELLE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2023
| 31.10.23 | 31.10.22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 36,550 | 48,542 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Charitable | 35,848 | 46,727 | |
| NET INCOME | 702 | 1,815 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 10,247 | 8,432 | |
| TOTAL FUNDS CARRIED FORWARD | 10,949 | 10,247 |
The notes form part of these financial statements
Page 3
EGLISE EVANGELIQUE VIE NOUVELLE
BALANCE SHEET
31 OCTOBER 2023
| 31.10.23 | 31.10.22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 4 | 6,060 | 6,060 |
| CURRENT ASSETS | |||
| Cash at bank | 5,639 | 4,487 | |
| CREDITORS | |||
| Amounts falling due within one year | 5 | (750) | (300) |
| NET CURRENT ASSETS | 4,889 | 4,187 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 10,949 | 10,247 | |
| NET ASSETS | 10,949 | 10,247 | |
| FUNDS | 6 | ||
| Unrestricted funds | 10,949 | 10,247 | |
| TOTAL FUNDS | 10,949 | 10,247 |
The financial statements were approved by the Board of Trustees and authorised for issue on 15 March 2024 and were signed on its behalf by:
M Kone - Trustee
The notes form part of these financial statements
Page 4
EGLISE EVANGELIQUE VIE NOUVELLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when 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.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 October 2023 nor for the year ended 31 October 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 October 2023 nor for the year ended 31 October 2022.
Page 5
continued...
EGLISE EVANGELIQUE VIE NOUVELLE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | ||||
|---|---|---|---|---|
| fund | ||||
| £ | ||||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 48,542 | |||
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Charitable | 46,727 | |||
| NET INCOME | 1,815 | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 8,432 | |||
| TOTAL FUNDS CARRIED FORWARD | 10,247 | |||
| 4. | TANGIBLE FIXED ASSETS | |||
| Fixtures | ||||
| Plant and | and | |||
| machinery | fittings | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 November 2022 and 31 October 2023 | 1,132 | 4,928 | 6,060 | |
| NET BOOK VALUE | ||||
| At 31 October 2023 | 1,132 | 4,928 | 6,060 | |
| At 31 October 2022 | 1,132 | 4,928 | 6,060 |
Page 6
continued...
EGLISE EVANGELIQUE VIE NOUVELLE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 31.10.23 | 31.10.23 | 31.10.22 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Other creditors | 750 | 300 | |||
| 6. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| At | movement | At | |||
| 1.11.22 | in funds | 31.10.23 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 10,247 | 702 | 10,949 | ||
| TOTAL FUNDS | 10,247 | 702 | 10,949 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 36,550 | (35,848) | 702 | ||
| TOTAL FUNDS | 36,550 | (35,848) | 702 | ||
| Comparatives for movement in funds | |||||
| Net | |||||
| At | movement | At | |||
| 1.11.21 | in funds | 31.10.22 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 8,432 | 1,815 | 10,247 | ||
| TOTAL FUNDS | 8,432 | 1,815 | 10,247 |
continued...
Page 7
EGLISE EVANGELIQUE VIE NOUVELLE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
6. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 48,542 | (46,727) | 1,815 |
| TOTAL FUNDS | 48,542 | (46,727) | 1,815 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net At movement At 1.11.21 in funds 31.10.23 £ £ £ 8,432 2,517 10,949 8,432 2,517 10,949 |
Net At movement At 1.11.21 in funds 31.10.23 £ £ £ 8,432 2,517 10,949 8,432 2,517 10,949 |
|---|---|---|
| 10,949 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 85,092 | (82,575) | 2,517 |
| TOTAL FUNDS | 85,092 | (82,575) | 2,517 |
continued...
Page 8
EGLISE EVANGELIQUE VIE NOUVELLE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 October 2023.
Page 9
EGLISE EVANGELIQUE VIE NOUVELLE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2023
| 31.10.23 | 31.10.22 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 36,550 | 39,792 |
| Grants | - | 8,750 |
| 36,550 | 48,542 | |
| Total incoming resources | 36,550 | 48,542 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 10,400 | 2,050 |
| Rent and Rates | 20,000 | 19,072 |
| Light and heat | - | 328 |
| Postage and stationery | 1,035 | 717 |
| Sundries | 70 | - |
| Church events | 3,021 | 8,750 |
| Welfare | 500 | 8,300 |
| Travel | 200 | 700 |
| Equipment | 172 | 735 |
| Supplies | - | 3,700 |
| 35,398 | 44,352 | |
| Support costs | ||
| Information technology | ||
| Repairs and renewals | - | 500 |
| Governance costs | ||
| Accountancy and legal fees | 450 | 1,875 |
| Total resources expended | 35,848 | 46,727 |
| Net income | 702 | 1,815 |
This page does not form part of the statutory financial statements
Page 10