CHARITY COMMISSION rOR ENGLAND AND WALES Trustees, Annual Report for the period Period stsrt date To 3110512022 From 0110612021 Period end date Charity name: Opened Heavens Chapel Limited Charlty registration number: 1191871 Objectives and Activities | SORP iefereneè Pora 1 17 Summary of the purposes of the charity as set out in its govemlng document 1. Support young people, children, adult by training and equipping them to be good citizens and people. 2. Organise food banks. 3. Provides counselling and marriage seminars. 4. Carries out baptisms, christening, weddings, funerals. 5. Community outreach with the good news of the gospel of Jesus Christ. 6. Organises youth camps. 7. Cooperate with local authorities to ensure family uni 1. Weekly youth and young people meeting has been organised to teach and Irain them to be good and godly persons as well as law abiding citizens. 2. Weekly Ghurch services were organised to ensure good social and spiritual wellbeing of members. 3. Marriage seminar was organlsed. Several marriage and other Gounselling sessions were oryanised with tremendous Impact on the members and the community as a whole. Two people were married blissfully. 4. The men fellowshi anised two Summary of the main activities in relation to tho$e purposes for the public benefit, in particular, the activities, projects or seNices identified in the accounts. Par? 1.17 and 1 19
seminars on educatlon and rinance managemenL The ladies lellowship likewise organised several programs to foster and improve the general, mental social and spiritual wellbeing of the modern-day woman. This wa8 attended by members and the publiG. 5. Several babies and children were christened and dedicated to the Lord. Ten persons wer8 baptised in water. Bereaved families and persons were supported and counselled . 6. Food bank, dubbed lovefeast, was organised in which members and the public were treated with hot meals from differont ethnic and nationals. This was amidst music, dancing. and 80clal networking. 7. Community outreach with the good news of the gospel of the Lord Jesus Chrlst was organised on three soparate occasions using Iracts, one to none and the use of the social media. A monthly family service is organised in which families are prayed for as wèll as parents praylng for chlldren and supported. Etc. 8. Tho church Complex was refurblshed and upgraded to make It comfortable and modernised for the worshipers and community. The chlldren and youth hall were also installed with audio visual equipment. The cost dynamlcs of these are captured in the account8 of the Church. About 300 adults and young parishioners ar8 recorded on our roll. About 85 children are also on our roll. The church enjoyed an increase of 300A growth in the adult and youth population, and about 450 increase in the children population Trustees have a clear understsnding of their role in line with the guidance issued by the charity commission on publlc benefit Given its wider responsibilities, several committees are set up internally to handle different sections in the Church such as worshlp. prayer, welfare, men, women, youth, children, finance, sanctuary keeping etc in the line with charlty commission guidance. Performance and minutes are reviewed to ensure com liance wtth the commission. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Parn 1.18
Additional information (optional) You ma choose to include further statements where relevant about.. SORP reference No grant has lièen made so far. In the event of grant making, it will strictly be made under the general guidance of tho commission. ParB 1.38 Policy on grant making None speciflc at the moment but would adopt the policy as per the commission guidance on investm8nL Para 1.38 Policy on social investment including program related inveslment We will like to thank volunteers who worked so hard to make our church a lively and vibrant community. Volunteers worked in various sections such as the audio- visual, administration, protocol and ushering, finance, food, and hospitality, children and youth artments etc. Contribution made by volunteers Para 1.38 other Achievements and Performance SORP rnf•Mn
The church complex wa5 refurblshèd
and upgraded to make It comfortable and modernised for the worshipers and community. The children and youth hall were also Instslled with audio visual equipment. The cost dynami¢s of these are captured in the accounts of the Church. About 300 adults and young parishioners are recorded on our roll. About 85 children are also on our roll.
The church organised varlous seminars
In the areas of finance, educatlon, family wellbeing> and marriage. The members and wider community and society were In attendance. These has brought transformation to many.
Community outreach with the good
news of the gospel of the Lord Jesus Christ was organised on three separate occasions using tracts, one to none and the use of the social media
Food bank 'dubbed love feast. was
organi5ed in which members and the public were treated with hot meals from different ethnic and nationals. This was amidst music, dancing, and social I networkin Summary ofthe main achievernents of th8 Charity, idenlifying Ihe difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. P$r¥ 1.zo
Additional infomiatlon (optlonal) You ma choose to include further statements where relevant about.. We were able to achleve a great milèstona of perfomance against objectives seL Achievements against objectives Set P•r# 1.41 Fundraising was baslcally through the generous contrlbutlon of members. Not specific targot sot but the basic needs were generously met. The only tsrget set was In connectlon wlth the payment of the charge on our property as per the purchase agrèement, in which we are required to make an annual payment of £10000 . This has been gracefully pald in the year under review: Thè church complex was refurbished and upgraded to make It comfortable and modernised for the worshipers and ommunity. The children and youth hall were also installed wlth audio visual •quipment. The cost dynamics of Ihesè are captured in the accounts of the Church. NIA Performan of fundraislng activities against objective8 set Par¥ 1.41 Investment perfomiance against objectives Porn141 Other
Financial Review Review of the charity's financial position at the end of the enod Statement explaining the policy for holding reserves stating why they are held Para 1.21 Total income was £ 98911.00. Total expendit•"ro was £ 77869.00 Para 1.22 We maintain a balance of unrestricted funds (If possible) which equates to at least three months unrestricted payments equivalent to £9000 to cover emergency situations that may arise from time to time. Please refer to the annual accounts. Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern PaTr 1.22 P8ra 1.24 Para 1.23 NIA Addltlonal informatlon (optional) You ma choose to include further statements where relevant about: Donations, offering and olher free wlll contributions. Gift aid repayment claim The charity's principal sources of funds (including any fundraising) P•f¥ 1.47 NIA Investment policy and objectives including any social investment policy adopted Pam 1.48 NIA A description of the principal risks facing the charity P¥ro 1.46 Other
Structure, Goyernance and Management Description of charity's trusts= Type of governing document It comprise5 tr.-ee members at moment headed by. a chairman Memorandum and articles of association Para 1.25 How is the charity constituted? Ib g unincorporated Para 125 Opened heavens chapel is a charitsble company Trustee selection methods including details of any ¢onstilulional provisions e.g. election to posl or name of any person or body entitled to appoint one or more trustees Para 1.25 Appointment is by recommèndation from the local church council to reflect the composition of different committees and national and ethnic groups In the church. Reference and Administrative details Charity name Other name the charit Registered charity number Charity's principal address ened Heaven8 Cha NIA 1191871 383 Beverley Road. HU5 1LS Hull ILtd
Names of the charity trustees who manage the charlty Dates acted if not forwhole ear Trusts& rne Office Ilf any} Name of person lar bodyl entil olnt trust•• Ifan Vusimusi Alfred Swakamisa Aaron Acquaye Jeannie Melissa Brooks Chair member member 24110122 to present 10 12 13 14 15 16 17 18 19 20 Corporate trustees - names of the directors at the date the report was ap_prov8d Director namè Name of trustees holding tille to property belonging lo the charity Trustsg namo D8te$ •¢ted if not for whole ¢4r
Funds held as custodian trustees on behalf of others Description of the assels NIA held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects NIA Details of arrangements for safe custody and segregation of such assets from the charity's own asset5 Declarations The trustees declare that thoy havè approved the trustees, report above. Slgned on behalf of the Charity's trustees Signaturels Full namel$) Position leg Secretary, Chalr, etc) Vusimusi Alfred Swakamisa Chair Date 2910312023
Registered number: 11369266
OPENED HEAVENS CHAPEL LTD
FINAL DRAFT ACCOUNTS FOR THE YEAR ENDED 31/05/2022
Prepared By:
Crumpton & Co Ltd Chartered Accountants 682 Anlaby Road Hull East Yorkshire HU3 6UZ
OPENED HEAVENS CHAPEL LTD
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/05/2022
TRUSTEES
Alfred Baah Alex Asare-Yeboah
SECRETARY
Jeremy Michael Fiducia
REGISTERED OFFICE
126 Hawthorn Avenue Hull East Yorkshire HU3 5PY
COMPANY NUMBER
11369266 CHARITY NUMBER
ACCOUNTANTS
Crumpton & Co Ltd Chartered Accountants 682 Anlaby Road Hull East Yorkshire HU3 6UZ
page 1
OPENED HEAVENS CHAPEL LTD
ACCOUNTS
FOR THE YEAR ENDED 31/05/2022
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Accountant's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Accounts | 7 to 11 |
| Detailed Statement of Financial Activities | 10 |
page 2
OPENED HEAVENS CHAPEL LTD
TRUSTEES' REPORT
FOR THE YEAR ENDED 31/05/2022
The trustees present their report and accounts for the year ended 31/05/2022
PRINCIPAL ACTIVITIES
The principal activity of the charity in the year under review was Religious Organisation .
STRUCTURE GOVERNANCE AND MANAGEMENT
structure and governance text goes here
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006. This report was approved by the Board of Trustees on 31/03/2023
Alex Asare-Yeboah Trustee
page 3
OPENED HEAVENS CHAPEL LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS
OF OPENED HEAVENS CHAPEL LTD , FOR THE YEAR ENDED 31/05/2022
In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of OPENED HEAVENS CHAPEL LTD for the year ended 31/05/2022 as set out on pages 5 to 10 from the company's accounting records and from information and explanations you have given us.
As a practising member of the ICAEW , we are subject to its ethical and other professional requirements which are detailed on their website.
This report is made solely to the Board of Directors of OPENED HEAVENS CHAPEL LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of OPENED HEAVENS CHAPEL LTD and state those matters that we have agreed to state to the Board of Directors of OPENED HEAVENS CHAPEL LTD , as a body, in this report, in accordance with the requirements of the ICAEW as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OPENED HEAVENS CHAPEL LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that OPENED HEAVENS CHAPEL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of OPENED HEAVENS CHAPEL LTD . You consider that OPENED HEAVENS CHAPEL LTD is exempt from the statutory audit requirement for the year .
We have not been instructed to carry out an audit or a review of the accounts of OPENED HEAVENS CHAPEL LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Crumpton & Co Ltd Chartered Accountants 682 Anlaby Road Hull East Yorkshire HU3 6UZ 31/03/2023
page 4
OPENED HEAVENS CHAPEL LTD
Statement of Financial Activities for the year ended 31/05/2022
| Statement of Financial Activities for the year ended 31/05/2022 |
||||
|---|---|---|---|---|
| Income Income from generated funds Donations and legacies Income from Investments Total Income and endowments Expenses Costs of generating funds Expenditure on Charitable activities Total Expenses Net gains on investments Net Income Gains/(losses) on revaluation of fixed assests Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestric ted funds £ 97,911 - 97,911 54,258 54,258 43,653 43,653 14,234 57,887 |
Restricte d funds £ - - - - - - - 143,656 143,656 |
2022 Total £ 97,911 - 97,911 54,258 54,258 43,653 43,653 157,890 201,543 |
2021 Total £ 186,923 7 |
| 186,930 | ||||
| 55,492 | ||||
| 55,492 | ||||
| 131,438 | ||||
| 131,438 26,452 |
||||
| 157,890 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 5
OPENED HEAVENS CHAPEL LTD
| BALANCE SHEET AT 31/05/2022 Notes FIXED ASSETS Tangible assets 3 CURRENT ASSETS Cash at bank and in hand CREDITORS: Amounts falling due within one year 4 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS: Amounts falling due after more than one year 5 NET ASSETS CAPITAL AND RESERVES Unrestricted funds 7 General fund Restricted funds 8 |
15,494 15,494 5,854 |
2022 £ 191,903 9,640 201,543 - 201,543 57,887 143,656 201,543 |
12,432 12,432 5,004 |
2021 £ 180,462 7,428 |
|---|---|---|---|---|
| 187,890 30,000 |
||||
| 157,890 | ||||
| 14,234 143,656 |
||||
| 157,890 |
For the year ending 31/05/2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of trustees on 31/03/2023 and signed on their behalf by
.............................
V A Swakamisa
Trustee
page 6
OPENED HEAVENS CHAPEL LTD
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/05/2022
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
1b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1c. Resources Expended
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.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
1e. 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.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
page 7
OPENED HEAVENS CHAPEL LTD
1f. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
| Commercial Vehicles | % |
|---|---|
| Fixtures And Fittings | % |
| Equipment | % |
| Motor Cars | % |
2. EMPLOYEES
| 2. EMPLOYEES | ||
|---|---|---|
| 2022 | 2021 | |
| No. | No. | |
| Average number of employees | - | - |
3. TANGIBLE FIXED ASSETS
| Land And Commercial Buildings Vehicles £ £ Cost At 01/06/2021 170,000 25,794 Additions - - At 31/05/2022 170,000 25,794 Depreciation At 01/06/2021 - 18,425 For the year - 1,842 At 31/05/2022 - 20,267 Net Book Amounts At 31/05/2022 170,000 5,527 At 31/05/2021 170,000 7,369 |
Fixtures and Fittings Equipment £ £ 209 1,719 - 17,473 209 19,192 100 376 16 3,764 116 4,140 93 15,052 109 1,343 |
Motor Cars £ 2,500 - 2,500 859 410 1,269 1,231 1,641 |
Total £ 200,222 17,473 |
|---|---|---|---|
| 217,695 | |||
| 19,760 6,032 |
|||
| 25,792 | |||
| 191,903 | |||
| 180,462 |
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Bank loans and overdrafts Other creditors |
2022 £ 5,000 854 5,854 |
2021 £ - 5,004 |
|---|---|---|
| 5,004 |
page 8
OPENED HEAVENS CHAPEL LTD
5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Other creditors
| 2022 £ - - |
2021 £ 30,000 |
|---|---|
| 30,000 |
6. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £50, to the company should it be wound up. At 31/05/2022 there were 2 members.
7. UNRESTRICTED FUNDS
General fund
8. RESTRICTED FUNDS
| Brought forward £ 14,234 |
Incoming resource s £ 97,911 |
Outgoing resource s Transfers £ £ (54,258) - (54,258) - Outgoing resource s Transfers £ £ - - - - |
Outgoing resource s Transfers £ £ (54,258) - (54,258) - Outgoing resource s Transfers £ £ - - - - |
Carried forward £ 57,887 |
|---|---|---|---|---|
| 14,234 | 97,911 | - | 57,887 | |
| Brought forward £ 143,656 |
Incoming resource s £ - |
Carried forward £ 143,656 |
||
| 143,656 | - | - | 143,656 |
page 9
OPENED HEAVENS CHAPEL LTD
Incoming Resources for the year ended 31/05/2022
| Incoming Resources for the year ended 31/05/2022 |
||||
|---|---|---|---|---|
| Incoming resources Incoming resources from generated funds Grants Tithes, Offerings & Collections Donations Gift Aid Tax Refunds Investment income Interest received |
51,912 11,000 34,999 - |
2022 £ 97,911 97,911 - - 97,911 |
28,298 158,625 - 7 |
2021 £ 186,923 |
| 186,923 | ||||
| 7 | ||||
| 7 | ||||
| 186,930 |
page 10
OPENED HEAVENS CHAPEL LTD
Expenses for the year ended 31/05/2022
| Expenses for the year ended 31/05/2022 |
||
|---|---|---|
| Expenses Costs of generating funds Charitable Activities Insurance Water rates Heat and light Rent Cleaning & Covid19 Protection Repairs and renewals Wages - Pastor's Stipend Refreshments & Sundry expenses Motor expenses Accountancy fees Communion Wine & Wafers Legal costs (capital) Community & Social Events Printing, Stationery & Advertising Telephone Equipment Hire Charitable donations Bank charges Hire purchase interest Depreciation of commercial vehicles Depreciation of fixtures and fittings Depreciation of equipment Depreciation of motor cars |
2022 £ 681 477 5,528 - 82 11,802 16,500 1,539 4,385 360 - - 601 3,439 1,150 127 200 613 742 1,842 16 3,764 410 54,258 54,258 |
2021 £ 1,135 - - 2,060 68 32,042 10,560 50 2,123 248 173 2,430 - 227 570 - - - 699 2,457 19 84 547 |
| 55,492 | ||
| 55,492 |
page 11
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Opened Heavens Chapel Ltd members of On accounts for the year 1191871 Charity no 1191871 ended (if any)
Set out on pages 5 to 10 of the Financial Statements
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. It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent 1.In connection with my examination, no matter has come to my attention examiner's statement which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
-
have not been met; or
2.to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
| Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
Garth Crumpton | 31/03/2023 |
|---|---|---|
| Mr G Crumpton of Crumpton & Co Ltd Chartered Accountants | ||
| Institute of Chartered Accountants in England & Wales | ||
| Crumpton & Co Ltd, 682 Anlaby Road, Hull, HU3 6UZ | ||
1
Section B Disclosure
Only complete if the examiner needs to highlight material problems.
1
Give here brief details of any items that the examiner wishes to disclose .
1