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2023-02-28-accounts

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

(TRADING NAME: CEMAFAM)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED_28 FEBRUARY 2023_
Church Legal and Administrative Information
Report of the trustees
Statement of financial activities
Balance Sheet
Notes to the Accounts
Independent examiner’s statement
Schedule of income and expenditure		 Page
1
2-4
5
6
7-9
10
11

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

CHURCH LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 28 FEBRUARY 2023

CHARITY NO NUMBER:

1189875(England and Wales)

TRUSTEES:

Anthony Ben Emmanuel Doris Fon Fru Emmanuel Justina Oluwakemi Osomo

BUSINESS ADDRESS:

BANKER:

77 Mason Road, Erdington, Birmingham. B24 9EH HSBC

INDEPENDENT EXAMINERS: Light Accountants Ltd 33 Postmill Road Sandwich/ Kent . CT13 0FU Email: info@lightaccountants.co.uk lightcnglobalservices@gmail.com Telephone: 01795487384 Mobile: 07429137985 Web: www. lightaccountants.co.uk

1

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

REPORTS OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2023

The Trustees present their report and accounts for the year ended 28 February 2023. The accounts have been prepared in accordance with the accounting policies set out on pages 7 to 9 and comply with the Charity’s Trust Deed, The Charities Act 2011 and Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) The reports take account of the requirement for Trustees to report annually on public benefit and the Trustees have had the Charity Commission’s guidance on public benefit.

Structure, governance, and management

Governing Document

CEMAFAM is a Charitable Incorporated Organizations. The charity adopted Association' model constitution for CIO on the 10 June 2020.

Appointment of trustees

Trustees are nominated by the chair. In appointing trustees, consideration is given to individuals who have adequate experience in running organized youth groups, training and education and community outreach.

Policies Adopted for the Induction and Training of Trustees

The induction process for any newly appointed member of the Trustees comprises an initial meeting with the Chair and other Trustees, followed by a series of short meetings with the chairman on the powers and responsibilities of the Trustees.

Organisational Structure and Decision Making

The trustees continues to meet every six months to discuss the affairs of the Charity. The Chairman manages the day-to-day administration of the ministry with the assistance of volunteered ministry members.

At the Trustee meetings, agreement is made by the Trustees on the strategy and activities of the ministry which includes charitable donations, investments, reserves and risk management policies and performance. Pastor Anthony Ben Emmanuel is the senior pastor and Chairman of the ministry’s board of trustee supported by the leadership team in carrying out the vision of the ministry.

Risk Management

The Trustees have assessed the major risks to which the ministry is exposed, particularly those relating to the operations and finances of the church and are satisfied that effective and adequate systems and procedures are in place to mitigate our exposure to the major risks.

Reserves Policy

It is the policy of the Charity to maintain unrestricted funds. As the charity is in its second year, the trustees will regularly review the reserves position of the ministry in accordance with their commitments and anticipations.

2

Objectives

The objects of the ministry are, for the benefit of the public which is "To advance the Christian religion, for the public benefit through the provision of retreats, prayer meetings, lectures, spiritual guidance on marriages and relationships and other Christian activities connected to enlighten others about the Love of God.

Activities

The ministry remains dedicated to its structured seven-module marriage counseling program. Couples who have participated report significant improvements in their relationships, often recommending our services to others. Due to this positive feedback, we have expanded our support to include post-marriage discussions, offering non-denominational guidance to couples from various churches, and promoting domestic harmony. King’s House International (KHI) Church, an arm of CEMAFAM, continues to be a beacon of diversity, attracting congregants from various ethnic backgrounds, which reflects its "International" designation. The church has effectively impacted families and the broader community by extending its outreach and counseling services. These efforts include tailored sessions where the lead pastor determines whether couples should start with one-on-one counseling or joint sessions.

Our charity has also successfully hosted empowerment seminars and conferences for men, women, and youth over the past year, focusing on principles and doctrines vital for a fulfilling Christian life.

Future Plans:

These initiatives are designed to strengthen our community and foster a deeper connection among our members.

3

Financial Review

The pandemic affected the church income, but the current year saw a significant increase in income generated. The ministry’s income increased from 5,245 as at 28 February 2022 to £11,868 as at 28 February 2022.

STATE OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SIGNED ON BEHALF OF BOARD BY:

Anthony Ben Emmanuel For the Trustee Date 15/04/2024

4

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 29/02/2023

Incoming resources from generating funds:
Voluntary Income
Total incoming resources
Resources Expended
Payments in Furtherance of charitable objectives
Charitable activities
Governance costs
Total resources expended
Net incoming resources/(net outgoing resources)
before transfers between funds
Transfer between funds
Other recognise gains and losses
Net movement in funds
Total funds brought forward
Total funds carried forward for the year ended
28/02/2022		 Notes
2
3
4

-


-
-
-		 Notes
2
3
4

-


-
-
-		 Unrestricted
Funds
£
11,868
11,868
15,476
473
15,949

4,082

-

-

4,082

2,889

6,971
 2023
Total
£
11,868
11,868
15,476
473
15,949
4,082
-
-
-
4,082
-
2,889
-
6,971
-		 2022
£
5,245
5,245
8,115
214
8,329
-

 (3,084.0)
-
-
-
-		 (3,084.0)
195
- 2,889
-

5

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY
BALANCE SHEET
AS AT 29 FEBRUARY 2023
2023
FIXED ASSETS
Notes
£
£
Tangible assets
-

CURRENT ASSETS
Cash at Bank and Hand
266
Debtors
-
266
LIABILITIES
Creditors:amount falling
due within one year
6
(400)
Net Current assets and Liabilities
(134)
Total Assets less Current Liabilities
(134)
Creditors:amount falling due after
more than one year
7
(6,837)
Total Assets less Current Liabilities
(6,971)
Net assets
(6,971)
FUNDS OF THE CHURCH
Unrestricted income funds
(6,971)
TOTAL FUNDS
(6,971)		 2022
£
£
-
259
-
259
(3,148)
(2,889)
-

(2,889)

(2,889)
(2,889)
(2,889)		 2022
£
£
-
259
-
259
(3,148)
(2,889)
-

(2,889)

(2,889)
(2,889)
(2,889)
-

(2,889)
(2,889)
(2,889)
(2,889)

6

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 February 2023

1. Accounting policies

The accounting policies have been applied consistently throughout the year and the preceding year.

a. Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP 2015) and the Charities Act 2011.

b. Incoming resources

Income resources have been clearly broken down to show the various sources of funds for the charity. The unrestricted income consists of funds the charity has discretionary control as regards to its disbursement. Please note that all incoming resources are only accounted for in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when it is receivable while donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

c. Resources expended

Resources expended shows the governance cost and money spent on charitable activities. Expenditure is recognised on accrual basis as a liability is incurred. Expenditure could be VAT inclusive if it cannot be fully recovered, and it is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

2. Voluntary income

Church Offering and Tithe
Gift Aid		 Unrestricted
2023
2022
Funds
Total
Total
£
£
£
11,868
11,868
5,245
-
-
-
11,868
11,868
5,245		 2022
Total

7

3. Cost of Charitable Activities

Activities
Undertaken
2023
directly
Total
£
£
CEMAFAM
15,476
15,476
15,476

15,476		 2022
Total
£
8,115
 2022
Total
8,115

4. Governance Costs

Governance Costs
Accounatncy Fee
Legal and Consultancy Fee
Bank Charges		 Unrestricted
Funds
£
400
-
73		 2023
Total
£
400
-
73
473		 2022
Total
£
214
-
473 214

5. Employees

2023 2022 £ £ Wages & Salaries PAYE & NIC - - -

No employee received emoluments of more than £60,000.00 during the period under review.

Number of employees = 0. The Church made used of volunteered services during this financial year.

8

6. Creditors: Amount falling due within one year: Accountancy fee £400.00

7. Creditors: Amount falling due after one year: Other creditors £6,837

8. Unrestricted funds

Unrestricted funds At At
2022 Incoming Outgoing
resources resources 2023
£ £ £ £
(2,889.0) 11,868
 15,949
 (6,970.7)

9

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

FOR THE YEAR ENDED 28 February 2023

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

Independent examiner's statement

In connection with my examination, no matter has come to my attention.

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent examiner Light Accountants Ltd

10

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

SCHEDULE OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 29/02/2023

RECEIPTS:
Incoming Resources:
Offering
Others
Total receipts
Church management and administration
Church - Hall rental/Zoom
Service Charges
Equipment Expense
Building Refurbishment and Maintainance
Motor and Travelling Expenses
Charity Projects
Publicity and advert
Church Conference and Office Expenses
Total Expenditure
TOTAL CHARITABLE ACTIVITIES EXPENDITURE
Governance Cost
Professional and Accountancy fees
Bank Charges
Legal and Consultancy fees
TOTAL GOVERNANCE COSTS
TOTAL PAYMENTS
Excess of receipts over payments
Bank current and deposits accounts at 28/02/2022
Bank current and deposits accounts at 29/02/2023		 £
9,540
796
1,535
1,012
35
1,019
982
556		 £
15,476		 £
11,868
-
11,868
15,949
400
73
-		 15,476
15,476
473
473
4,082
-
2,889
-
6,971
-

11