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2024-12-31-accounts

Trustees’ Annual Report for the period

From 1[st] January 2024 To 31[st ] December 2024

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 Para 1.38 investment including program related investment

----- Start of picture text -----
Contribution made by Para 1.38 1. Providing valuable assistance
volunteers 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
----- End of picture text -----

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 Leeds.
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 Church attendance
continues to grow
6. Church membership
Increasing year by-year
7. Leadership training
organised for council
members.
9. Soul winning conference organised
by the head Pastor
10.Annual easter convention
held in Manchester

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

Achievements against Para 1.41
objectives set
Performance of Para 1.41
fundraising activities
against objectives set

As Above (1.20) 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

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 Para 1.22 zero reserves Details of fund Para 1.24 materially in deficit Explanation of any Para 1.23 uncertainties about the charity continuing as a going concern

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

The charity’s principal
sources of funds
(including any
fundraising)		 Para 1.47
Investment policy and
objectives including
any social investment
policy adopted		 Para 1.46 N/A
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 and Jan 2021
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 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

Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or body)
entitled to appoint trustee
(if any)
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

1

2

4

10

20

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

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of adviser[Name Address ]

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

Francis Daffour Signature(s) Full name(s) Chair Verified by pdfFiller Position (eg Secretary, Chair, etc) 10/30/2025 Date 10/30/2025

Registered Charity number:

1193274

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH Reports and Accounts

For the Year Ended

31 December 2024

1

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH Report and accounts Contents

Page

Reference and Administrative Details 1 Trustees' Report & Statement of responsibilities 2-5 Independent Examiner Report 6 Statement of Financial Activities 7 Balance Sheet 8 Notes to the Annual Accounts 9-13

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 2 THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH Reference and Administrative Details

Charity Name THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH Charity Registration

Number 1193274

Principal Office 52 Crossley Street

Manchester M18 8BA

Trustees Francis Daffour

Peter Adu Adjei

James Boateng Joyce Owusu Ababio Kyere Naomi Osei

Bankers The Cooperative Bank

Independent Examiner AYNA Accounting and Financial services Ltd 89 Langham Road

London N15 3LR

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 3 The report of the trustees for the year ended 31 December 2024

Introduction

The trustees present their annual report and accounts for the year ended 31 December 2024

The board of trustees are satisfied with the performance of the charity during the year and the position at 31 December 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.

Principal office and constitution of the charity

The Principal Office is 52 Crossley Street, Manchester, M18 8BA

Charity Registration Number 1193274

Constitution Governing document the Constitution ( 12 Jan 2021). Objectives and

Activities of the Charity

Charitable Objectives .

The Charitable trust is governed by the Constitution (12 Jan 2021)

Aims and Objectives

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.

Objectives for the year .

During this year the charity sought to:

Public benefit statement

The Trustees confirm that they have paid due regard to the guidance given by the charity commission on public benefit.

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 4 The report of the trustees for the year ended 31 December 2024

Strategies for achieving the year's objectives .

The charity implemented key action plans to help achieve its aims for the year:

The contribution of volunteers

The charity uses the services of volunteers in a number of ways;

The charity uses 5 unpaid volunteers who spend approximately 5 hours a week providing assistance to the charity and at an average of £7.50 per hour the value of their contribution would equate to £9,750 of services.

Achievements and Performance of the Charity

Review of charitable activities undertaken by the charity

The main activities during the year were:

and advice on local issues and needs.

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 5 The report of the trustees for the year ended 31 December 2024

Structure, Governance and Management

Nature of the Governing Documents and constitution of the charity

The Charity is an unincorporated association governed by the constitution adopted on 12 Jan 2021. Eligibility for membership of the charity and membership of the board of trustees is governed by the constitution. There are no restrictions in the constitution on the operation of the charity or on its investment powers, other than those imposed by general charity law.

Recruitment and appointment of new trustees

New Trustees are appointed by invitation based upon the specific requirements and the skill set needed by the charity to help advance the charitable objectives.

Induction and training of trustee

We have at the moment no policy or procedure for the training of trustees, other than the "do's and don'ts" publication and training provided by the charity commission.

Organisational structure and management

Trustees meet regularly on a monthly basis to discuss and plan objectives and implementation thereof. Matters of general concern are raised with all members. Day to day management and responsibility for implementing policies is carried out by trustees and managers appointed by trustees. The Trustees undertake all final decisions with implementation being delegated amongst each other.

Membership of a wider network

The charity has no responsibility for nor is it answerable to any other organisation.

Related parties

Other than the Trustees and those persons connected with them there are no individuals who are related parties. Details of transactions with related parties are shown in the notes to the accounts. This includes remuneration and expenses paid to Trustee

Risk Management

The trustees acknowledge their responsibilities for establishing a risk management system and are satisfied that appropriate systems and procedures are under development and continue to keep the strategic, business and operational risk under review with view to introducing, where necessary, additional procedures to mitigate these risks.

Reserves policy

The Trustees have resolved to establish over the next few years reserves to provide for future activities, and to provide funding for the expected expenditure for six months ahead. Current reserves are adequate based on our knowledge and experience.

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH The report of the trustees for the year ended 31 December 2024

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 6

Principal funding sources and how expenditure in the year under review has supported the key objectives of the charity

The principal income was generated through donations from the public who attend in accordance with the objectives of the charity. The principal expenditure related to the cost of providing facilities .

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund

Financial Review

The trustees consider the financial performance by the charity during the year to have been satisfactory.

The Statement of Financial activities shows incoming resources for the year of a revenue nature of £85,864(2023: £84,222) and net realised incoming resources of £84,222 (2023:- £59,355). The total unrestricted

reserves at the year-end stand at £0(2023: £0).

Statement of Trustees' Responsibilities

The Charities Acts require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:- - select suitable accounting policies and then apply them consistently;

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act.

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.

The trustees are also responsible for the contents of the trustees' report and the responsibility of the independent examiner/ auditor in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements

This report was approved by the board of trustees on 30[th ] October 2025

Chairman FRANCIS DAFFOUR

Independent Examiners Report on the Accounts

Report to the trustees/members of: THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 7 On accounts for the year ended: 31 December 2024

Charity no: 1193274 set out on pages: 8 to 13

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

(under section 145(5)(b) of the 2011 Act), and

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given 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 examiner’s statement

ln connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements:

AYNA Accounting and Financial Services LTD 89 Langham Road

London N15 3LR

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 8

THE CHRIST APOSTOLIC Funds CONGREGATIONAL CHURCH Statement of Financial Activities Ended 31-DEC-24 Notes For the Year

Total Funds Unrestricte d funds Last Year Total

2024 2023 £ £ £

Income and Endowments from

Donations and legacies 24,425 24,425 22,460 Gift Aid 15,930 15,930 15,930 Charitable Activities 39,513 39,513 39,832 Other Income 6,000 6,000 6,000 Total Incoming Resources 2 85,686 85,686 84,222

RESOURCES EXPENDED

Cost of charitable activities 36,280 36,280 59,355

Governance Costs 0 0 0 Total resources expended 3 36,280 36,280 59,355

Net movement in funds 49,588 49,588 24,864 Total funds brought forward 000 000 20,881 Total funds carried forward 49,588 49,588 45,749

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for of Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on page 8 as required by the said statement

All activities derive from continuing operations

The notes on pages 9 to 12 form an integral part of these accounts

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 9 THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 10

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

Balance Sheet As at 31-DEC-24

Notes 2024 2023

£ £

The assets and liabilities of the charity:

Fixed Assets

Tangible Assets 5 70,000 000

Total Fixed

Assets 000 000

Current Assets

Cash at bank and in hand 49,588 53,296 Creditors: Amounts falling due within 1 year 6 0 (7,547)

Net Current Assets

49,588 45,749

Total assets less current liabilities 119,588 45,749

Creditors: Amounts falling due after more than 1 year 7 000 000 Total Net Assets 119,588 45,749

The funds of the charity:

Unrestricted income funds 9 119,588 45,749

Total Charity

Funds 119,588 45,749 Approved by the board of trustees on

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 11

FRANCIS DAFFOUR

CHAIRMAN

The notes on pages 9 to 12 form an integral part of these accounts

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

Notes to the Accounts For the Year Ended 31 December 2024

1 Accounting policies

Statement of compliance

These accounts 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 applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Charity meets the definition of public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Exemption from preparing a cash flow statement

The Charity opted to early adopt Bulletin 1 published on 2 February 2016 and therefore not included a cash flow statement in these accounts.

Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Transition to FRS 102

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and Charities SORP FRS 102 a restatement of comparative items was required. No restatements are required as a result of the transition to FRS 102.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Going concern

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

EXPENDITURE AND LIABILITIES

Liability Recognition

Liabilities are recognised where it is more likely than not there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Fixed assets and depreciation

All tangible fixed assets are capitalised if they can be used for more than one year and are stated at cost less depreciation. Items of less than £1000 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value) over their estimated useful economic lives.

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 12

Land & Buildings 2% straight line Fixtures & Fittings 25% straight line

A regular annual review of the likelihood of asset impairment is undertaken.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. Restricted funds can only be used for particular restricted purposes within the objects of the charity.

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

Notes to the Accounts

For the Year

Ended 31-DEC-24

2 Incoming Resources 2024 2023 £ £

Voluntary Income

General Donations 63,938 84,222 Venue Rental 000 000 Other Donation 000 000 63,938

84,222

Charitable Activities

Children’s Tuition 000 000 000 000

Other Income

Library 0 0 Grants 0 0 Rent 6,000 000 Gift Aid 15,930 0 21,930 000

Resources expended

3

2024 2023

Charitable Activities: £ £ Salary 000 0 Teachers 000 000 Employers NIC 0 0 Employers Pension 0 0 000 000

Premises Cost

Water Rates 2,105 1,225

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 13

Light & Heat 000 000 Council Tax & Rent 12,250 12,250 Repairs and Maintenance 1,654 0 Cleaning 0 0 Security Cost 0 0 Fuel & Transport 1,692 1,520 17,701 14,995

10

Administrative Expenses

Building Insurance 2,838 2,838 IT Cost 000 000 Stationary 0 0 Consumables 1,574 1,500 Other 0 0 4,412 4,338

Others

Other Professional 5,251 30,721 Subsistence 1,649 1,700 Bank charges 187 125 Events 0 0 Mat 0 000 Motor Expenses 0 0 Books and School Bags 0 000 Awards 0 0 Accountancy 0 0 Insurance 0 0 Depreciation 000 000 Donation 7,080 7,037 Sundry Expenses 000 439 14,167 40,022

36,280 59,355

Governance Costs

Accountancy/ Internal Examiner 0 0

4 Staff Costs and Emoluments 2024 2023 £ £

Salary 000 0 Madrassah teachers 000 000 Employers NIC 0 0

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 14

Numbers of full time employees or full time equivalents 2024 2023 Engaged on charitable activities 2 2 Administration 0 0 There were no fees or other remuneration paid to the

000 000

trustees

There were no employees with emoluments in excess of £60,000 per annum

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH Notes to the Accounts For the Year Ended 31-DEC-24

Freehold Property Fixtures & Fittings[Total ]

5 Tangible Fixed Assets

£ £ £

Asset cost, valuation or revalued amount

Bal B/ fwd 70,000 000 70,000 Additions 0 0 0 70,000 000 70,000

Accumulated depreciation and impairment provisions

Bal B/ fwd 000 000 000 Charge for the year 000 000 000 At 31 December 2024 000 000 000

Net book value

Bal b/f 000 000 000 At 31 December 2024 000 000 000

All assets are used for charitable purposes

Creditors: amounts falling due within one

6 year 2024 2023 £ £

Trade Creditors 0 0 0 0

Creditors: amounts falling due after one

7

year 2024 2023 £ £

Loans 000 000 000 000

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 15

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

Notes to the Accounts For the Year Ended 31-DEC-24

2024 2023 £ £

8 Analysis of the Net Movement in Funds

Net movement in funds from Statement of Financial Activities 49,588 45,749 Net movement in funds available for

future Activities 49,588 45,749

9 Net Assets by Fund

----- Start of picture text -----
Total Funds
Funds
Restricte
Unrestricte
Total
d Funds
d Funds 2024 2023
----- End of picture text -----

£ £ £ £

Tangible Fixed Assets 70,000 0 70,000 000 Current Assets 49,588 0 49,588 53,296 (7,547) Current Liabilities 000 0 000 000

Long Term Liabilities 000 0 000 000 119,588 0 119,588 45,749

1 0 Related Party Transactions

No fee or expenses were paid to trustees or persons connected with them.

THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 16 THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH 2024 17

Independent Examiners Report on the Accounts

Report to the trustees/members of: THE CHRIST APOSTOLIC CONGREGATIONAL CHURCH

On accounts for the year ended: 31 December 2024

Charity no: 1193274 set out on pages: 8 to 13

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given 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 examiner’s statement

ln connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements:

AYNA Accounting and Financial Services LTD

89 Langham Road London N15 3LR

10[th] Oct 2025