DECISION TIME CHURCH
TRUSTEES REPORT AND ACCOUNTS
30- NOVEMBER 2023
DECISION TIME CHURCH
SOUTH-EA￿ LONDON COMMUNITY SDA CHURCH
70 HERON ROAD
LONDON SF.24 OHB

DEC'ISIOY TIIIF. C'III,, R('H
REPORT OF TIITr" TRII(>'l"fr:E4i TrOR 'fiiF. I'F.AR F.IDF.D JO"
C)1 L.IIBER 2023.
The irustees of thc charity prc.scnl IhciT rctX)rt wilh financial stalemenls
f Lhllrity for the year eThkd 30 Novemkr ?Q2.1. The tru4l¢e%
adL)plcd Ihc provi5ioTr% of th¢ Stsi¢m¥nl vf ReL4)mJnended Pra¢ti¢¢ I SORPI
'Ai<ouTrlinB thnd Rep)rtin8 by I'hantlL5' issued in M4rGh ?(K15.
RF.FTr:RF"NC"F. .AND ADfvIINISTR..ITII"F. DETAII.S
Registered C'hariti. Numbrr
1191633
Rf%i¥ltred tsffice
SITrLiilI FJ%i%l Liinkn C"Dmmunily Sl)A L hurLh
7() IIL'ri)n Road
Herne Hill
London
SE24 OHB
Truylees
Pa%lcir Jciy"c¢ (h'iL%U PAanu
l¥lr Il¢nJ2min saky1-N4Ln￿h
Mrs Bealrile Am￿)rtful
Lydia Kogozi
Obaapa Owu5u-M8nu
Trustee Ic'hairniani
Trusle¢
Truslce
Tru5tce
Trustee
Independenl Eximithr
X-%iJr .%qdnabieiiielli ber¥ic¢5 Limitcd
53 Saxi'illc Riwl
Orpingli)n. Kcni
BRS .IAN
Banke
ElarLlays Blink

STRUCTURE. GOVERNANCE AND MANAGEMENT
C•OI'¢rnin2 diJcum¢nl
charity is controllcd b). ils govcrning dcKumeTrl. the Constitution a￿1
L(?n¥litulv4 41 iharily.. as dcfind bs Il* L IkJriii¢s A¢1 1011.
• .Ilember5hip oftruxlee boxrd.
ThL IruslLY4 i>l' I￿. ihdrity dre also b'olunLgry trus¢¢ri for the of
charitv law and und¢r thc chariwy Con51ilulic)n Ire kTh)wn os members of
the TnL%te¢s Board.
Induction and traininx of ¢ru*fees
All Iru41LLS are familiar M'iih the prnclical work of Ihe church and ￿ve
undertaken training l(Tr supwjrt tl*ir ft)le.
• OrgAnisArionil %tructure
The Tru.Ilie Iloard m(Yls quarterly and 8 quarterly brnnch teedbaek report
is 8i*'¢n al ¢xh nK¢iin8. The FIra￿h Paslof has the r¢s￿)nsibility for Ihe
da) lo day operalionil man0Bem¢nl ofih¢ churrh supp(irted by ihe Assistant
Pastor elecied by lh¢ bran¢h.
• Riik min*%ernfnt
ThL Tru.%tLLs I)ai'L a duty to identify and rcvicw ihc risk4 10 14.hich the charity
is ¢xws¢d and lo ¢n%ure appropriaie controls arc in placc lo pro%'ide
reasonuble agth1ft￿ frdud and eThor.
Internal ¢ontrol risks ore minimised by ih¢ implementalion of pr(Kedurr5 for
auih0ri4aiiofi of all transxtions and proicc15. Pr(Kedures and nsk
assessinent5 are in plac¢ to cn5urc compli#nLL *'ith Flealth and Safety of
volunleeT¥' membets" ¥hIld￿n. %'isiiots lo ihe churLh.
. OBJECTIVES AND ACTIVITIES
Achievemenis 202312024 - D•clslon Tlme Church
The folkming programmes were undertakèn to promote awarengss, infcymatth and
know18dg8 sharing:
Distributed evan981ism over 2000 leaflets in Pockham. Camborwell Green,
Brixton, Elephant & Caslle. Kenniw, Loughborough JurKtion Staticm.
Heme Hill Siatlon
Successfully postod programmos on soclal medi& Facebook, YOUTU￿,
Instagram. TikTok arKI ￿line stroaming for church actlvitieg (Marriage

serninar, effoclive c4)mmunlcatk•n. Managi￿ finance, sex in marriage.
forgiveness ￿ unforgNeness. chriS￿.an Entrepreneurshp topi¢3- finan￿.
creatirwJ multiple streams of incomè. etc.)
Organised charitabl• dOna￿Tr$ of ￿phanage3
OfganB8d 'D8dsion Tirne Children Crealivty and Imaginats.￿ c￿￿P￿tIll￿ for
ovef 50 thildren (&16 yoars old)
Children week.. Talent show, Gun & Knrfe Crime (p￿rn and poster
¢￿PetItiOn￿ Week commencing (0810712023),
Summer picnic.. (0810712023).
Encoureged children to leam instrumentg (fortnightly less¢￿8).
Fund raising towards church t￿lId￿r￿ (2310712023).
Decision Time School of Marriage and Relationship Sernlnar for over 200
people112-14tTr November 20231.
Organise Chrislian Entr9pre￿Ur8hiP S8minar on De8llng wrth cost of
living11610712023).
Weekty Chrislian Entrepreneurship videos and wisdom nuggets M ¢rnatiThJ
multiple streams of Ino)me IEcdesiast88 11.2).
S•minar on Mortg8g8s & Propoty Busin688 (1610712023).
Youth Weok.. Youth Sw'al Media & Relalionship issues -week cwIme￿1￿j
{2410712023)
Organised Health Education on diabetes -Frults, Vegetable arrfl Wat•r Party
lor members and loc41 resKlenls {3111 Al￿ 2￿ Sepl 2023).
Targels for 2024
Increas8 Social Media wesence 4nlensify évaffjélism on Facebook.
YouTube. Instagram, TikTok and online sireaming lor thurch activities.
Prayer Day retreat at Ashbumham Christian Place {1 S10612024).
Organi59 'Deo'sion Tlme Chlldren Creativity and Imagination Competsllon for
over 50 children {8-16 years old)
Charitable donation to supp)rt Orphans and w￿lY*S in the church
13110312024)
Bi￿8 Quiz compets'tion - Church leaders vs c￿r￿gatKIn (1610W2024>

Encourage thiklren to learn instruments (f¢)rtnuhtly less￿$). ￿MM9n¢1￿ on
2W0612024
Bible Qulz competits￿. Flen vs worn8n 2110712024)
Health talk- {2110712024)
Party in Ihe park, Love & Unity.. (21m712024)-
Children week: Talent shchv. talk on -online Safety- safe online"
Week cofflmencing (2210712024).
Vocational skllls and apprenlic4ship workstrKJP tNikky'g Barbers (31S1 July
2024 to 2nd August 2024 (bart>8rir¥J skills).
Fund raislng towards church building (2510712024).
Liv• streaming: Decision Time School of Mamago and Relationship S•minar
for over 21X) people {11>1 Y November 2024).
Weekly Christian Entrepreneurshlp VKleos and wisdorn nuggots on crnall
multiple stream8 of income (Ecdosiastes 11.2).
Seminar Mortgages & Property Busin838 (1610712023).
y￿th Woek: Y￿th Social M8dia & Rolationship is8ues -￿k commenciThJ
<2910812024)
Org8nise Frults, Vegelable and Watw Party fcy membgrs and local rosidenls
(21 $1 S•pl 2024).
FIN,.INC'lèll. RF.I'lE￿,
ThL resulis IliL' y¢41f and the firnncial ￿$tIll)n of the Lknrity thre $hown in
Ihe anncxcd linancial stalcmcnls, The i￿al incoming resources for ?023 ￿'aS
£44._111% &s compared with l3) ? ID in ?111! Th¢churLh re￿ined thlmc)4( with
the ￿rne kicl ot- linuncc a5 prci'iouy year. This shows Ihere is some level of
stability with incoming resource% •nd the ihurlh could confi(knily plun for fulure
pn)grams with 50mc IcN'cl ofcertaknty.
Rvvri'es polic!.
ThL' Ll)anlJ l¥ keeping an appropriatr level 41f reserve% to pr4TrieLY ilYifagain.4t any
unli)rci¢cn cN'cnlualiliL5 such as C'Ok'lD-19. w'hich is cunynily ha*"ing ils loll on
the fin&￿¢$ of moq Charilies acniks th¢ glnbc. Thc cknrity has thc objccti%'¢ lo
Jcquirc a propcrty and is ihcrcfore savings towards th¢ deposits.
Prini'ipxl fundin¥ sourcty
kli presL'ni IhL' IhUJOrii)' Ot. Ihe church's lunding eoniinue4 io eorne from the tithes
and coll¢clion of alms and annual 1wv.¢￿ io support all its principal actii'iti¢s.

The tnLStee% llre reyK)nsible for prLparin¥) Ihe fin4711i ial statemenls in accordance M'ith
applicablc law. and Unilcd Kingdom G¥TK'Tally Accipl¢d ArcouDtin¥ PraLliie IIJK
(IAAP).
Chanty la￿, reqUI￿S the I￿￿eeS to prepare financial slaten￿nIS for each
financial year. Under ihat la￿ Ihc trustees have elec*d to prctMTr Ihc
finiin¢ial %WenKnl% in ￿C0rddnLt V•'iih ihe ljniied Kingd(Mn (ienernlly
ALLLplcd Accounting Praciicc l Lnilcd Kingdom ALcoun¢ing Standard4 arKI
appliLable14N, l. Th¢ linMnLial ¥lal¢menl.% ure rryuired b% low to gi¥L a irue
and tair ￿ iew of thc slalc of affairs 1)f ITr￿ charilablc company and ol" Ihe
￿￿lu$ ()r defilit i)t" the Lharitahle cl>M￿nY for ihat peri￿. In preF>arin8
those finanL'ial sknlement& the truslees dre required to:
I￿¢ suitsble ￿(Ov￿lIng sx)licies and Ihcn Htyply them consi%lenily:
make jud¥F¢m¢nts atMI estimate5 thal are rea5(￿able and prudcnt:
Pre￿re the finllncilll slalements on the going co￿ern basis unk55 il 15
inappropriatc lo
prcsumc th41 lh¢ choritsble c¢)mpany w'ill conlinue in
businL
The irn%lrt¥ are Yty)nsible for keeping prow accounlin8 records which
diyclosc m'tih T￿LSonable accuTaC)' al any time Ihc fin4nciBI ryjsilion of the
Choritsble company And to enable to ensure that the financial
statements complv with the Charilies Act ?01 l. Thcy arc also TCSP()n%ible
for ￿feguAnJIng the of thL clwrily dnd hc￿e for tsking. rca￿nab}
51¢PS for th¢ pr¢￿entiOn and de*ction of fraud and other irrcgulanli¢s.
(.'. ST,II'E11E.NT AS T() DI%C"I.I)%I'RE OF INFI)RllIlTI()Y T(}
INDEPF.%DF.NT F.IAIIINTr.R¢¥
So far as lh¢ trustees are aware. there is no relefvant infonnalion of which
Ihc charitv's Inde￿ndent ¢xamincp* arc unaware. Jnd each irnslee hlls. taken
all the st¥PS thai tl)iy ought to haN'L) taken as a truslec in O￿ler to makc Ihcm
am'arc of any ¢X￿mInal10n inf<imi4lion L'stsblith thdi ihe charity s
Inde￿nd￿nI exiiminets 4lW'4U¥ of that inform4110
D. INDLPENDL%'I' L.XAIIINERS
Th¢ ind¢r¢nd¢nl ¢xamirnY& X-StsT Managcmcnl Scrvices 1.imitrd will be
pnJp)sed lor re-ap￿in￿ie0I ai the fonk.oming Annual (ienernl Meeting.
()N IIF.HAI.F C)F THfr" IH)ARD..
DatL':
P45tor Joyce Owwsu-man
('hAir of I"ruslets lJo#rd

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DECISION TIME CHURCH.
Statthwi ol Flrtsortsol AciMb08. Ihe Bakw sho￿ ar￿ rdaknj 8•1 pw 9 10 12,
This rnF#xI Is m•J• 10 tr* Chwch Comdl (Tiiisi•¢$l In *ith 145 01 t￿ ctwlu
Aa 2011 IAY has undertak8n 80 hal wo rn￿1 sial& lo lh8 ctortty'8 InJslevs ￿Se mattw5
•m rew¥wJ io $lale 1h¢m m ￿ Ir*Jewd8nl Eyarww's rewt arnl ILY no Olhw purFAM•. To ￿ fu1*91
èxtsnl FWTh"Il#d by law. we do accgpi or re¥*Jnyt*ty lo Ih4m tho Chwch
e Chufth's Iru$l¢es gxaminatK)n th.
R•spKtr*• rnspoMibilltl•• ol Tru*tw* and Ex4mln•r
The Chufc* s truslees arp iesFX)TrsL4e lor the prep<iiabon ol ts W￿￿nts. Thy thal
I r•guiiod lor mls y•ar lunrJ8r Sth 144 of Chariiow Acl 2011 {1ho Chwlfjos *a)} afvj
k¥lgpwKl8rhl exarwsBknn * r*gd*a.
11 Is our rosFth)n*bUty ty)..
&xamfv its Iwwjor Se(Xth 145 01 Chwhe¥
lu￿01 Sethon 14515X)l of the chant￿ Act).
Bull ol InOtp¢nd¢nt Ex*mlr*fs vewt
Crynrng*oner.
An oxamkn8lwYt IrKfvd8* a f•thi oll1* kept by the CThKch arml * ol lh•
•ccounts ore8ented wth t￿• ?ccdds. It Wbsudos censldorntb) ol any urwwal dthLWgS n
Thg prtxfyJurg8 ur¥Jerlaken do prov*J8 all that be wi ￿ au(*l, and
¢on$w￿1nty fKS ¢plnw 1$ w¥en 99 ￿ wt*ther acrrrtmts a 1rtk* ar>J lair. and rwi Js
krni18d lo IIKAg mgttèr¥ 801 oui ￿ the slatomenl bekn¥.
IndepEndent Examlnw'* *tat•m•nt
In contr￿th0n wi#) examLUton, no mBIIBr h#a cun• all￿￿.
ol Charifm kl
2, To Wtkh, op1r￿, atlonlcffl b• oro*r to a prokw Urwjersta￿y4 ol Ihè
aeujunts to bè f••cthd
EhlMANUEL NTIPI, MSC. ACCA
X.Sl•f Mamgtmenl Servkeg LlmliEd
53 Saxville Ro•d
Orplnqlon. K•
8RS 3AN
Dale: 20W2ty24

DEOSION TIME CHURCH
STATEMENT OF FINANCIAL AcfMTIES
FOR ACCOUNTS PERIOD ENDED 30TH NOVEMBER 2023
NOTE GENERAL RESTRICTED TOTAL
2023
TOTAL
2022
INCOMING RESOURCES
Voluniary Income
Gift Ajd Receipts
Other Income
Investment In¢¢)me
44.385
44.385
31,145
TOTAL
44,385
44.385
31.145
RESOUftCE5 EXPE140ED:
CHARITABLE ÉXPENDfftIRE;
8uildine Projerts
Management & Admini5tratlons
33,493
33.493
33.493
33.493
28.951
28,951
TOTAL
NET RES(XIRCES EXPENDED:
10.891
10,891
2.194
NET MOVEMENTS FUNDS
BALANCE BROUGHT FORWARD
2.194
2.194
NET RESOURCES EXPENSED
TOTAL
BALAN(E CARRIED FORWARD
13.085
I3,￿5
2,194

DEasioN TIME CHURCH
BALANCE SHEET A5 AT 30TH NOVEMBER 2023
202J
2022
Noft-current Asse
Tangible Fixed Assrfs
Investment5
Total Non<uneni Assets
4,84S
4.84S
2,265
4,845
4,845
2,265
Current Assets:
C3sh at Bank
Debtors
Prepayments IRent Deposit)
Gitt Aid Receivables
Total Current Assets
33.866
10.041
33,866
43.907
36.131
CREDITORS:
Amount falllng Due wlthin one year
Profe$5itywI Fees
Tayes
Other CredrtNs
Total Current Uabllltles
212
363
385
212
748
Nat Current Ass•ts
43,695
35,383
NET ASSETS
48.540
37,648
FU1405:
Accumulated Funds
Surplu5 for the year
37.648
10.891
48.540
35.454
2.194
37,648
Slgned b
Posltlon: Chalrman of Trustees Board
Date: aOI(k4 3uJ4

DEC1510N TIME
NOTES TO THE FINANCIAL STATEMENT- 30- NOVEMBER 20Z3
ACCOUNTING POUCIES:
The financial 5Litements have been prepafed In accordance wlth applicable ac(ountin8 standards and
the Charities SORP.
The flnancial statements have been prepared under the historical cost conventlon emcept for the
valuation of investment assets. which are $￿wn at market value. The fi'nancial statements Indude all
tran￿￿10ft$, assets and liabilities fof which the Church C(wncil is r￿POnsIble in law
Restrlrted Funds represents donations or grants received for a speclfic obfrert or invited by the Church
Council for a specific object. The fuNds may only be expended on the specific object for whlth they Were
given. Any balance remaining unspent at the end of each year must be carroed forward as a balance on
that fund.
Geneml Funds (Unrestrlcted Fuftds) are 8enefal funds which can be used fof Church Cwncll ordinary
purposes.
INCOMING RESOURCES..
Colletti(ffis are reco8nised when made.
Amounts receivable under covenant are reco8nised only when honoured by the covenanter.
Income tax recoverable on covenanted or 81ft ald donations ts recognised when clalmable.
Grant5 and legacies are accounted for as soon as the church council is notified of Its entitlement. Funds
ralsed by the fete and similar events are accounted for 8fOSS.
RÉSOURCÉS EXPENDED:
Grants and donations are accounted for when pald over. or when awarded, If that award create5 a
binding or constructive obll8ation on the Church Council.
Amounts received specifically for mtssion are dealt with as ￿tfItted funds. All other expendlture is
recognised when it is incurred and is accounted fof 8ros5.
FIXED ASSErs:
Other fixtures. fittin85 and offlce equiprnent are stated at C05t when incurred.
DEPRECIATION..
F￿L*re9 Fth"r95
25% tsa1￿c• ba
Equynwl
25% r•dw( b•lan￿ b••iJ

DEQSION TIME CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30th NOVEMBER 2023
2023
Total
2022
Total
It4COMING RÉSOURCES
Genernl
Restrirted
2a Voluntwi Inc<Hne
Tithes & Offerln8
Thanksofferf
Gift Ald Returns
Refunds
Other Dor￿tI￿5
43.763
445
43.763
445
32.210
40
40
100
44.349
44,349
32,210
Buildin8 Projert..
SunElry Don•tl¢)ns
TOTAI
44,349
44,349
32.210
Investment Income
Interest. Dividet)d and Gains
36
36
36
44.385
44,385
32.210
io
DECISION TIME CHURCH

RESOURCES ÉXPENDED FOR THE YEAR ENDED 30TH NOVEMBER 2021
2023
2023
2022
Totsl
3 RESOURCES EXPEP4DED:
Mit & Admkn
Total
RentlRateslc¢xwKiI Ux
Welfare
Storaqe
Musiclmedia
Social
Travel & Transpwt
Accountarsry
Equipment
Insurance (Buildinq & Car)
Slationery& Posta8e
Bank Charles
Administration C4)5t
T*lèphDnelFax & Internet
utillties
Tiainlng
Depreciation
Cleanlng
Mlssionary Expenses
Bin Collections
Staff Wages
Children Minlstry
5,778
7.648
1,193
1.624
850
2.335
212
7,648
1.193
1,624
850
2,335
212
260
1.432
428
781
4,569
457
5.105
372
781
4,569
457
5.105
372
2,089
13,791
31
755
1,120
33,493
33,493
27,388
li

DEOSION TIME CHURCH
NOTES TO THE ACCOUNTS - 30TH NOVEMBER 2013
4. TANGIBLE FIXED ASSETS:
Equiptment Fumlture & Fittln TOTAL
COSTfdALUATION
Bèl as at 01112/2022
Addltions
Bal as at 3011112023
4,465
4.928
9393
4.465
4,928
9,393
DEPRECIATION'.18asls. SL 25% I
8•laDC• 45 at 0111212022
Charge for the ye4r
Balance as at 3011112023
2.2C
2,2CKI
2,348
4,548
4.548
NET OOIX VALUE
Bal as at 3011112022
Bal as at 3011112023
2,200
4.845
4.845
5. Bank & Cash Balan¢•s:
2.02J
2.022
Barclay5 Bank
3J.077
33,866
33,077
33,866
6. Credltofs .' IAmount Falllne wbthln one yt•rl
2,023
2.021
Prote55ional Servi
Accruals
212
363
385
212
12