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2023-12-31-accounts

Trustees’ Annual Report for the period

From 1[st] January 2023 To 31[st] December 2023

Charity Name: The Christ Apostolic Congregational Church

Charity registration number: 1193274

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 To advance the Christian faith in
accordance with the Statement of Faith
throughout England for the benefit of the
public mainly but not exclusively through
the holding of prayer meetings, religious
study, public celebration of religious
festivals and to provide outreach and
pastoral care for the community.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.		 Para 1.17 and
1.19		 1.c Holding of Prayer meetings,
sermons, educational lectures and one to
one counselling sessions.
2. Donations to support
members and other charities.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment		 Para 1.38
Contribution made by
volunteers		 Para 1.38 1. Providing valuable assistance during
church services and other events.
2. Volunteers have provided counselling
and social care services in times of need.
3. Provision of administrative support to
the church
Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 1. Annual women conference held in
Manchester.
2.The church also made donations to
members and other charities including
orphanage in Ghana.
3.Distribution of Christian materials in the
communities.
4. The church addressed the spiritual
needs of members by weekly
Prayer meetings, sermons and home
visits.
5. Leeds prayer line continues to grow
6. Leeds Church attendance continues to
grow
7. Church membership Increasing year-
by-year
8. Leadership training organised for
council members.
9. Soul winning conference organised
10. Annual easter convention held in
Manchester

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41 As Above (1.20)
Performance of fundraising
activities against objectives
set		 Para 1.41 1.The Main source funds of the church
as registered charity continued to be
weekly silver collections during church
services, tithe payments,donations and
harvest.
2.The church does not embark on fund-
raising from members of the general
public at the moment.
Investment performance
against objectives		 Para 1.41 N/A
Other N/A

Financial Review

Review of the charity’s
financial position at the end
of the period		 Para 1.21 1.Weekly collection (offertory)
2.Tithes payment
3.Harvest (mid year and annual)
4.Other donations from church
**members **
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22
Amount of reserves held Para 1.22
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including Para 1.47 any fundraising) N/A Investment policy and objectives including any Para 1.46 social investment policy adopted

A description of the principal
risks facing the charity		 Para 1.46
Other N/A

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 The constitution was adopted at a
general council meeting on 26th October
2020
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 Charitable Association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 The Trustees elected to 3 three year term
at annual general council meeting.
General Council members are elected at
local level for a five year term.
The head Pastor is the Spiritual head of
the church.
Additional information (optional)
You may choose to include further statements		 Additional information (optional)
You may choose to include further statements		 where relevant about:
Policies and procedures
adopted for the induction and
training of trustees		 Para 1.51 The trustees have undergone
safeguarding training for adults and
children.
Trustees have provided evidence of DBS
checks.
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 The Trustee
The General Council
Local Council
The Head Pastor
Local Management
Fellowships and Committees
Relationship with any related
parties		 Para 1.51 The Charity Commission
Other Charities
Other N/A

Reference and Administrative details

Charity name The Christ Apostolic Congregational Church
Other name the charity uses CACC
Registered charity number 1193274
Charity’s principal address 52 Crossley Street
Gorton
Manchester
M18 8BA

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Mr Francis Daffour Chair 26-Oct-2020 General Council
Ms Joyce Kyere Vice Chair 26-Oct-2020 General Council
Ms Naomi Osei Secretary 26-Oct-2020 General Council
Mr James Boateng Member 26-Oct-2020 General Council
Mr Peter Adu Adjei Member 10-Jun-2022 General Council

– Corporate trustees names of the directors at the date the report was approved

Director name None

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
None

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Mr Francis Daffour-Trustee Chair

Exemptions from disclosure

Reason for non-disclosure of key personnel details

None

Other optional information

None

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) fdaffour Full name(s) Francis Daffour Position (eg Secretary, Chair Chair, etc) Date 02/10/2024

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Charity Number 1193274

SHIPKOLYE FINANCIAL SERVICES ACCOUNTANT 89 LANGHAM ROAD LONDON N15 3LR

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

YEAR ENDED 31 DECEMBER 2023

CONTENTS

Page
Legal and Administratve Informaton 3
Report for Trustees 4
Independent Examiner’s Report to the Trustees 6
Statement of Financial Actvites 7
Balance Sheet 8
Notes to the Financial Statements 9-13

- 2 -

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

YEAR ENDED 31 DECEMBER 2023

Status

The organisation is a registered charity and a company limited by guarantee

Governing Document

The organisation is governed by memorandum of association; The organisation was registered with the Charity Commission on 27 January 2021

Charity Registration Number 1193274

Registered Office

52 Crossley Street Manchester M18 8BA

Business Address

52 Crossley Street Manchester M18 8BA

Trustees Francis Daffour Peter Adu Adjei James Boateng Joyce Owusu Ababio Kyere Naomi Osei

Bankers METRO bank

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THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH REPORT FOR THE TRUSTEES YEAR ENDED 31 DECEMBER 2023

The trustees present their Annual Report along with the Financial Statements for the year ended 31 DECEMBER 2023

Structure, governance and management

Trustee Board – membership and appointment

No Further appointment this year as it is a transitional period.

- 4 -

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH REPORT FOR THE TRUSTEES YEAR ENDED 31 DECEMBER 2023

To advance the Christian faith in accordance with the Statement of Faith throughout England for the benefit of the public mainly but not exclusively throughout the holding of prayer meetings, religious study, public celebration of religious festivals and to provide outreach and pastoral care for the community.

- 5 -

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

YEAR ENDED 31 DECEMBER 2023

I report on the accounts of the company for the year ended 31 DECEMBER 2023 which are set out on pages 9 to 15.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S REPORT

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the company 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 you as 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 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:

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 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.

AYNA Accounting and Financial Services Ltd Accountant 89 Langham Road, London N15 3LR

Dated: 09/10/2024

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THE CHIRST APOSTOLIC CONGRESTIONAL CHUCH STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 DECEMBER 2023

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
Note £ £ £ £
INCOME FROM
Donatons & legacies
Income from charitable
actvites 2 84,222 84,222 35,195
Investment income 3 0 0 0
-------------------------------- -------------------------------------- --------------------------------------
------- --------------------------------- - -
TOTAL INCOME 84,222 84,222 35,195
-------------------------------- -------------------------------------- --------------------------------------
------- --------------------------------- - -
EXPENDITURE ON
Charitable actvites
 4 (59,355) (59,355) (36,074)
-------------------------------- -------------------------------------- --------------------------------------
------- ----------------------------------- - -
TOTAL EXPENDITURE (59,355) (59,355) (36,074)
-------------------------------- -------------------------------------- --------------------------------------
------- --------------------------------- - -
NET INCOME
/EXPENDITURE FOR THE YEAR 24,868 24,868 (879)
RECONCILIATION OF FUNDS
Total funds brought forward 20,881 20,881 21,760
-------------------------------- -------------------------------------- --------------------------------------
------- ----------------------------------- - -
TOTAL FUNDS CARRIED
FORWARD 45,749 45,749 20,881
===================
=================== ======================= ====================== =======================
= ========== ================= ================

The Statement of financial activities includes all gains and losses in the year. All of the above amounts relate to continuing activities.

The notes on pages 13 to 12 form part of these financial statements.

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THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH BALANCE SHEET

YEAR ENDED 31 DECEMBER 2023 Charity No 1193274

2023 2022 Note £ £ £ £ FIXED ASSETS Tangible Fixed assets 000 000 CURRENT ASSETS Debtors 6 000 000 Cash at Bank and in Hand 53,296 21,788 --------------------------------------------------------------- 53,296 21,788 CREDITORS: Amounts falling due within one year 7 (7,547) 45,749 (907) --------------------------------------------------------------- NET CURRENT ASSETS 45,749 20,881 ------------------------------------------------------- NET ASSETS/(LIABILITIES) 8 45,749 20,881 =================== =================== ========= ========= CHARITY FUNDS Unrestricted Funds General 10 000 000 Designated 11 45,749 20,881 ------------------------------------------------------- TOTAL FUNDS 45,749 20,881 =================== =================== ========= =========

For the year ended 31 DECEMBER 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The trustees 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 and with the Financial Reporting Standard for Smaller Entities (effective January 2015).

These financial statements were approved by the trustees on 09[th] October 2024 and signed on its behalf by: FDaffour

FRANCIS DAFFOUR, Chair/Director

The notes on pages 13 to 12 form part of these financial statements.

- 8 -

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES:

Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the Financial Reporting Standard for Smaller Entities (effective January 2015)

Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

E xpenditure

Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual’s basis

Depreciation and Diminution of Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Office equipment (except for IT equipment) 33.33 % per annum on cost.

From 2003-2004, IT equipment is fully written off in year of purchase.

General funds

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of The Christ Apostolic Congregational Church and which have not been designated for other purposes.

Designated funds

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds

Restricted funds are grants, donations and other incoming resources which are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Governance Costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include costs linked to the strategic management of the charity.

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THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES (continued)

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due

Gifts In Kind

The charity receives the benefit of work carried out by volunteers which is not costed

2. INCOME FROM CHARITABLE ACTIVITIES:

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
£ £ £ £
Income 000 000 35,195
Other Income 84,222 84,222 000
-------------------------------- -------------------------------- -------------------------------- --------------------------------
84,222 84,222 35,195
==================== =================== ==================== ====================
============= ============== ============= =============
INVESTMENT INCOME:
Unrestricted Total Funds Total Funds
Funds 2023 2022
£ £ £
Bank Interest Received 000 000 000
-------------------------------- -------------------------------- --------------------------------
000 000 000
=================== =================== ===================
============== ============== ==============
OSTS OF CHARITABLE ACTIVITIES:
Total Funds Total Funds
2023 2022
£ £
Charitable Actvity 59,355 36,074
Governance 000 000
-------------------------------- --------------------------------
59,355 36,074
==================== ====================
============= =============

3. INVESTMENT INCOME:

4. COSTS OF CHARITABLE ACTIVITIES:

- 10 -

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023

4a. CHARITABLE ACTIVITY:

2023 2022
£ £
Salaries 000 000
Recruitment 000 0000
Staf Training and Supervision 000 0000
Pastorate Care 1,680 2,794
Bank Fees 000 000
Advertsing and Marketng 1,055 1,055
Volunteer Expenses 1,673 2,860
Staf Travel 1,152 68
Rent and Rates 10,844 14,132
Utlites 2,300 3,076
Cleaning 000 000
Professional Exp 31,466 10,017
Building Repairs and Maintenance 1,381 1,090
Printng, Publicity & Statonery 000 000
Charity Donaton 5,930 000
Telephone and Fax 220 641
Equipment Maintenance & Repair 000 000
Computer Expenses 1,654 000
Premises Costs and Room Hire 000 000
Insurance 000 000
Subscriptons & Accreditaton 000 000
Sundry 000 341
-------------------------------- --------------------------------
59,355 36,074
==================== ====================
============= =============
GOVERNANCE:
Total Funds Total Funds
2023 2022
£ £
Independent Examinaton 000 000
Board Expenses 000 000
Companies House Filing Fee 00 00
Bank Charges 000 00
-------------------------------- --------------------------------
000 000
==================== ====================
============= =============

4b. GOVERNANCE:

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THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023

5. STAFF COSTS AND TRUSTEES RENUMERATION:

Staff costs during the year was

2023 2022
£ £
Wages and Salaries 000 000
Social Security Costs 000 000
-------------------------------- --------------------------------
000 000
==================== ====================
============= =============

No members of staff were in receipt of emoluments of more than £60,000 during the year. The average number of full time employees was 0 (2022 –0)

No trustee received any remuneration in respect of their services as a trustee during either the current or comparative year.

6. DEBTORS:

----- Start of picture text -----
2023 2022
£ £
Trade Debtors 000 000
Prepayments 000
-------------------------------- --------------------------------
- -
000 000
=================== ===================
============== ==============
CREDITORS: Amounts falling due within one year
2023 2022
£ £
HMRC VAT 000 000
PAYE & NI 000 000
Deferred Income 000 0000
Other Creditors 7,547 907
-------------------------------- --------------------------------
- -
7,547 907
=================== ===================
============== ==============
----- End of picture text -----

7. CREDITORS: Amounts falling due within one year

- 12 -

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