REGISTERED CHARITY NUMBER: 1189040 

## REPORT OF THE TRUSTEES AND 

## UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 

## 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 2024 

|||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 2024 

Thetrusteespresen **t** heirreportwith thefinancialstatementsof thecharityfor theyearended31 October2024.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 20 January 2025 and signed on its behalf by: 

Ms M Kone - Trustee 

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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 2024. 

## 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: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. 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 

20 January 2025 

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EGLISE EVANGELIQUE VIE NOUVELLE 

## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024 

|||31.10.24|31.10.23|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|INCOME AND ENDOWMENTS FROM||||
|Donations and legacies||39,115|36,550|
|EXPENDITURE ON||||
|Charitable activities||||
|Charitable||40,748|35,848|
|NET INCOME/(EXPENDITURE)||(1,633)|702|
|RECONCILIATION OF FUNDS||||
|Total funds brought forward||10,949|10,247|
|TOTAL FUNDS CARRIED FORWARD||9,316|10,949|



The notes form part of these financial statements 

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EGLISE EVANGELIQUE VIE NOUVELLE 

## BALANCE SHEET 

## 31 OCTOBER 2024 

|||31.10.24|31.10.23|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|FIXED ASSETS||||
|Tangible assets|4|4,848|6,060|
|CURRENT ASSETS||||
|Cash at bank||5,668|5,639|
|CREDITORS||||
|Amounts falling due within one year|5|(1,200)|(750)|
|NET CURRENT ASSETS||4,468|4,889|
|TOTAL ASSETS LESS CURRENT||||
|LIABILITIES||9,316|10,949|
|NET ASSETS||9,316|10,949|
|FUNDS|6|||
|Unrestricted funds||9,316|10,949|
|TOTAL FUNDS||9,316|10,949|



The financial statementswereapprovedby the Board of Trusteesandauthorisedfor issueon 20 January2025 and  were signed on its behalf by: 

M Kone - Trustee 

The notes form part of these financial statements 

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EGLISE EVANGELIQUE VIE NOUVELLE 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 

## 1. ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The financial statementsof the charity, which is a public benefit entity underFRS 102, havebeenprepared in accordancewith the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement  of RecommendedPracticeapplicableto charitiespreparingtheir accountsin accordancewith the Financial Reporting Standardapplicablein theUK andRepublicof Ireland(FRS102) (effective1 January2019)',Financial Reporting Standard102'TheFinancialReportingStandardapplicablein theUK andRepublicof Ireland'andtheCharities Act 2011. The financial statements have been prepared under the historical cost convention. 

## Income 

All incomeis recognisedin theStatementof FinancialActivities oncethecharityhasentitlementto thefunds,it is probable that the income will be received and the amount can be measured reliably. 

## Expenditure 

Liabilities arerecognisedasexpenditureassoonasthereis a legalor constructiveobligationcommittingthe charity to thatexpenditure,it is probablethata transferof economicbenefitswill berequiredin settlementandthe  amount of theobligationcanbemeasuredreliably.Expenditureis accountedfor on anaccrualsbasisandhasbeen classified underheadingsthataggregateall costrelatedto thecategory.Wherecostscannotbedirectly attributedto 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. 

Plant and machinery - 20% on cost Fixtures and fittings - 20% on cost 

## 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. 

Restrictedfundscanonly be usedfor particularrestrictedpurposeswithin the objectsof 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. 

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EGLISE EVANGELIQUE VIE NOUVELLE 

## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024 

## 2. TRUSTEES' REMUNERATION AND BENEFITS 

Therewereno trustees'remunerationor otherbenefitsfor the yearended31 October2024nor for the year  ended 31 October 2023. 

## Trustees' expenses 

There were no  trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023. 

## 3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 

||Unrestricted|
|---|---|
||fund|
||£|
|INCOME AND ENDOWMENTS FROM||
|Donations and legacies|36,550|
|EXPENDITURE ON||
|Charitable activities||
|Charitable|35,848|
|NET INCOME|702|
|RECONCILIATION OF FUNDS||
|Total funds brought forward|10,247|
|TOTAL FUNDS CARRIED FORWARD|10,949|



## 4. TANGIBLE FIXED ASSETS 

|TANGIBLE FIXED ASSETS||||
|---|---|---|---|
|||Fixtures||
||Plant and|and||
||machinery|fittings|Totals|
||£|£|£|
|COST||||
|At 1 November 2023 and 31 October 2024|1,132|4,928|6,060|
|DEPRECIATION||||
|Charge for year|226|986|1,212|
|NET BOOK VALUE||||
|At 31 October 2024|906|3,942|4,848|
|At 31 October 2023|1,132|4,928|6,060|



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EGLISE EVANGELIQUE VIE NOUVELLE 

## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024 

## 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

|5.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||
|---|---|---|---|---|
||||31.10.24|31.10.23|
||||£|£|
||Other creditors||1,200|750|
|6.|MOVEMENT IN FUNDS||||
||||Net||
|||At|movement|At|
|||1.11.23|in funds|31.10.24|
|||£|£|£|
||Unrestricted funds||||
||General fund|10,949|(1,633)|9,316|
||TOTAL FUNDS|10,949|(1,633)|9,316|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||Unrestricted funds||||
||General fund|39,115|(40,748)|(1,633)|
||TOTAL FUNDS|39,115|(40,748)|(1,633)|
||Comparatives for 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|



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EGLISE EVANGELIQUE VIE NOUVELLE 

## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024 

## 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|36,550|(35,848)|702|
|TOTAL FUNDS|36,550|(35,848)|702|



A current year 12 months and prior year 12 months combined position is as follows: 

|Unrestricted funds<br>General fund<br>TOTAL FUNDS|Net<br>At<br>movement<br>At<br>1.11.22<br>in funds<br>31.10.24<br>£<br>£<br>£<br>10,247<br>(931)<br>9,316<br>10,247<br>(931)<br>9,316|
|---|---|



A currentyear12 monthsandprior year12 monthscombinednetmovementin funds,includedin theaboveare  as follows: 

|<br>follows:||||
|---|---|---|---|
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|75,665|(76,596)|(931)|
|TOTAL FUNDS|75,665|(76,596)|(931)|



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EGLISE EVANGELIQUE VIE NOUVELLE 

## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024 

## 7. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31 October 2024. 

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EGLISE EVANGELIQUE VIE NOUVELLE 

## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024 

||31.10.24|31.10.23|
|---|---|---|
||£|£|
|INCOME AND ENDOWMENTS|||
|Donations and legacies|||
|Donations|39,115|36,550|
|Total incoming resources|39,115|36,550|
|EXPENDITURE|||
|Charitable activities|||
|Wages|12,070|10,400|
|Rent and Rates|20,000|20,000|
|Postage and stationery|3,303|1,035|
|Sundries|-|70|
|Church events|3,105|3,021|
|Welfare|-|500|
|Travel|190|200|
|Equipment|418|172|
|Plant and machinery|226|-|
|Fixtures and fittings|986|-|
||40,298|35,398|
|Support costs|||
|Governance costs|||
|Accountancy and legal fees|450|450|
|Total resources expended|40,748|35,848|
|Net (expenditure)/income|(1,633)|702|



This page does not form part of the statutory financial statements 

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