## **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
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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 - **Officers** FRANCIS DAFFOUR, Chair ## **Bankers** METRO bank **- 3 -** ## **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: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **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 keep accounting records in accordance with section 386 of the Companies Act 2006; and • 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 **- 6 -** ## **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.** **- 7 -** ## **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. **- 9 -** ## **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:** **- 11 -** ## **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
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- -
7,547 907
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**----- End of picture text -----**
## **7. CREDITORS: Amounts falling due within one year** **- 12 -** ThECNIIIST APOSTQUC CONGREGATh)NAL CHURCH DEPE141)EMTEXAMWER'S RepoRTTO ThE TrUSTEES OF VEAR ENDED 31 OECEII8ER2023 Qoion 15. RESPECMT RESPO￿¥Bl￿NE$OF￿lTRu5I￿￿￿ExJMLI'lR Th¢ ￿￿￿5[￿h0 ￿¢#1$0 the threa￿￿Orth?• ror thtPW¢50fcwy Liwl teqwred fortl¥s ￿￿￿￿S￿l¢ll 144(2}of thEChth¢5kn2011 lthp2011 Act)and eJwbl¢forindep¢r#kni ex•m￿ti[￿j[ i5thy W￿lity￿.. amiopthEaCC¢Xtywthstrtiw 145 oftht2011 M" •to folkn. thE￿￿￿aUrE￿I%idtsTr in Dlrttricas*Thbythea￿ity Cotruni55iOts un&rSeCti(￿ 14y5Xblofthe2011 ACL thj BASISOF IYDEPL*TrLyf REPORT LYDEPENT+LYT EX4MIYERS SYATEMENr rcJTKtLS 396of thtCornpttiesAffi2W4￿ *Tth have bten Lorthn,N15 3L t*W.. OW102024