The Apostle’s Continuation Church International
Manchester Assembly
College House, Stanley Street, M11 1LE. (Entrance on Catherine Street) email: accigmcr@protonmail.com Head Pastor: Elvis Owusu Ansah Reference: ACCI/GM/R102021
Date: 30[st] October 2022
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2021
This report includes information required by the Charities (Accounts and Reports)
Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities
2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis
ADMINISTRATIVE INFORMATION
The Apostles Continuation Church International Manchester here after referred to as The ACCI MCR is a local church in Greater Manchester, Great Britain, and is affiliated with the Apostles continuation church International UK 1063549. It was registered on 16 February 2021 as Charity Number 1193557.
Our previous Accounts are on our affiliated Church charity commission page.
OBJECTIVES AND ACTIVITIES
Objectives for the year
The Church sought in the year:
-
To relieve many families as possible from financial and social worries
-
To organise programs to create awareness about legal/immigration matters, Positive parenting, healthy living etc.
-
To be more involved in Community work.
Volunteers
In addition to trustee members ' selfless commitment, some other members of the church community do provide valuable voluntary services.
Some of these roles and activities include assisting families who has babies, counselling, visiting those sick at home and teaching online health programs, providing computer literacy for women and instrumental lessons for the youth.
Charity Reg Nr: 1193557
Page 1
The Apostle’s Continuation Church International
Manchester Assembly
College House, Stanley Street, M11 1LE. (Entrance on Catherine Street)
email: accigmcr@protonmail.com
Head Pastor: Elvis Owusu Ansah Reference: ACCI/GM/R102021
COMMUNITY IMPACT
The ACCI MCR has an open-door policy, meaning anyone can join our services or event organised in the community.
The Church has been having a positive impact on the community by sharing the gospel of peace to the local community, assisting vulnerable people who pass by our church with their needs. Many times, we help them when we can or forward them to other charities in the community for further assistance.
YOUTH EMPOWERMENT
The Head pastor and trustees has passion to train the youth to be role models in the community. We have youth impact programs organised, both career oriented and character building, to empower them for the future and to get them off the street.
COVID-19-impact on the church
In 2021 The Church faced significant reduction in funds and at the same time, had issues with when gather for worship The impact of Covid-19 with the lock down affected our face to face meetings hence reducing our income to some extent.
Financial Review
The official Account statement is attached with this report for your review
But in summary, the main source of income continues to be the generous contributions and donations of Church members.
The main expenditure of the church is the rent and maintenance of the building and the running costs of the church and events. The Church has no paid employees or trustees.
The Statement of Financial activities shows a gross income of £ 46,099. The total resources expended were £ 53,404. The total Excess in the 2021 financial year is £7305, which significantly reduced our accumulated fund from previous year to £17147
The Report is approved by order of the board of trustees on Sunday 30th October 2022 and signed on its behalf by:
The Chairman
William Appiah
Charity Reg Nr: 1193557
Page 2
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER
STATEMENT OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
Charity Registration Number 1193557
INDEPENDENT EXAMINER'S REPORT TO
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER CHARITY REG. NO. 1193557
I report on the accounts of the trust for the year ended 31 December 2021 which are set out on pages 1 to 3
Respective responsibilities of Trustees and examiner
As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.
It is my responsibility to:
-
-examine the accounts (under section 145 of the Charities Act);
-
-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and -state whether particular matters have come to our attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 a 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 we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection my examination, no matter has come to my attention.
-
1 which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; a
-
-to prepare accounts which accords with the accounting records and comply
-
with the accounting requirements of the Act have not been met;
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN Date:
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER PROFIT AND LOSS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
| CHARITY NO. 1193557 INCOMING RESOURCES (Note 3) Voluntary Income General Offering Tithes Welfare/Donation Thanksgiving Harvest/Convention Gift Aid Received Others Investment Income Rent TOTAL INCOMING RESOURCES |
Restricted Unrestricted Income Total Total Funds Funds 2021 2020 5,466 - 5,466 6,057 24,864 - 24,864 30,085 291 - 291 550 2,150 - 2,150 2,253 3,385 - 3,385 4,807 - - - - 1,417 - 1,417 511 - - - 8,525 - 8,525 16,730 46,099 - 46,099 60,994 |
|---|---|
1
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER PROFIT AND LOSS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
| CHARITY NO. 1193557 RESOURCES EXPENDED (Notes 4-8) RENT Evangelism & Mission Welfare/Donations Pastoral Expenses Pastor’s Appreciation Presbtery Expenses Insurance Printing, Postage & Stationery Repairs and Renovation Legal Instrumentalist Funeral Support Telephone & internet General Expenses Utilities Accountancy Fees Training Miscellaneous/Other Pay-outs (specify) Miscellaneous Hardware/Software Bank Charges Depreciation TOTAL RESOURCES EXPENDED Net incoming/(outgoing) resources before transfers Gross Transfers between funds Net movement in Funds before other recognised gains/(losses) NET MOVEMENT IN FUNDS TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Restricted Unrestricted Income Total Total Funds Funds 2,021 2,020 30,000 - 30,000 30,000 - - - - - - - 1,600 9,100 - 9,100 8,400 - - - 1,000 103 - 103 160 - - - 349 - - - - 83 - 83 1,151 1,720 - 1,720 4,500 - - - 250 2,130 - 2,130 200 389 - 389 502 - - - 1,050 4,843 - 4,843 5,338 400 - 400 400 - - - 1,250 1,807 - 1,807 2,353 421 - 421 534 241 - 241 72 2,167 - 2,167 2,277 53,404 - 53,404 61,387 (7,305) - (7,305) (16,687) (7,305) - (7,305) (16,687) (7,305) - (7,305) (393) - 24,452 - 24,452 24,845 17,147 - 17,147 24,452 |
|---|---|
2
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER
BALANCE SHEET AS AT 31 DECEMBER 2021
| FIXED ASSETS TANGIBLE ASSETS Note 9 Note 10 TOTAL FIXED ASSETS CURRENT ASSETS Stock and Work in Progress Debtors and Prepayments Note 11 (Short term) investments Cash in Hand and at Bank TOTAL CURRENT ASSETS Creditors: amounts Note 12 falling due within one year Net Current Assets/(Liabilities) Total Assets Less Current Liabilities Creditors: amounts Note 12 falling due after one year Provisions for Liabilities and Charges NET ASSETS FUNDS OF THE CHARITY NET MOVEMENT IN FUNDS TOTAL FUNDS BROUGHT FORNote 13 TOTAL FUNDS Signature of Trustee(s) Name Date of Approval |
Restricted Unrestricted Income Total Total Funds Funds 2021 2020 1,566 - 1,566 2,733 - - - - - 1,566 - 1,566 2,733 - - - - 4,462 - 4,462 - - - 11,520 11,520 22,120 15,982 - 15,982 22,120 400 400 400 15,582 - 15,582 21,720 17,148 - 17,148 24,453 - - - - - - - - 17,148 - 17,148 24,453 (7,305) - (7,305) (392) - - 24,453 - 24,453 24,845 - - - - 17,148 - 17,148 24,453 '-------------------------------------------------------------- MR WILLIAM APPIAH (CHAIR) '-------------------------------------------------------------- |
|---|---|
3
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER
FOR THE YEAR ENDED 31 DECEMBER 2021
NOTE 1 BASIS OF PREPARATION
1.1 BASIS OF ACCOUNTING
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
Accounting and Reporting by Charities- Statement of Recommended Practice (SORP 2011); and with Accounting Standards;
and with the Charities Act 145
1.2 CHANGE IN BASIS OF ACCOUNTING
The Charity's income passed the Receipts and Payments threshold this year, the charity therefore changed from Receipts and Payment accounts to Accrual Accounting
1.3 CHANGES TO PREVIOUS ACCOUNTS
There has been an adjustment to the previous year's account by eleminating Fixed Assets from the previous year's account.
1.4 MATERIAL DONATIONS
There were no Material Donations for the year
4
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER FOR THE YEAR ENDED 31 DECEMBER 2021
Note 2 ACCOUNTING POLICIES
This standard list of accounting policies has been applied by the charity.
INCOMING RESOURCES
Recognition of incoming resources
These are included in the Statement of Financial Activities (SOFA) when:
the Charity becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and
the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported as gross in the SOFA
Grants and donations
Grants and donations are only included in the SOFA when the Charity has unconditional entitlement to the resources.
Tax reclaims on donations and gifts
Incoming resources from Tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual income and performance related grants
This is only included in the sofa once the related goods or services have been delivered
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised..
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivale
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
The value placed on these resources is the estimated value to the charity of the service or facility received
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report
Investment income
This is included in the accounts when receivable
Investment gains and losses
This includes any gain loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
5
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER FOR THE YEAR ENDED 31 DECEMBER 2021
EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised as soon as there is a legal construstive obligation committing the charity to pay out resources
Governance costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to trustees on governance or constitutional matters. They also include Premises costs, made up of Rent Lighting and Heating, Administrative costs including Telephone and internet, postage and stationery, as well as Travel and other Volunteers expenses
Grant with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the receipient of the grant has provided the specific service or output.
Grants payable without performance condition
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg alocating property costs by floor areas, or per capita,staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use by the Charity
These are capitalised if they can be used for more than one year, and cost at least £300.They are valued at cost or a reasonable value on receipt.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the yearend. Other investment assets are included at trustees' best estimate or market value.
6
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER FOR THE YEAR ENDED 31 DECEMBER 2021
Note 3
| Analysis of incoming resources Analysis General Offering Tithes Welfare/Donation Thanksgiving Harvest/Convention Gift Aid Received Others Investment Income Rent TOTAL INCOMING RESOURCES |
2021 2020 £ 5,466 6,057 24,864 30,085 291 550 2,150 2,253 3,385 4,807 - - 1,417 511 - 8,525 16,730 46,099 60,994 |
|---|---|
7
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER FOR THE YEAR ENDED 31 DECEMBER 2021
Note 4
Analysis of Resources expended
Costs of generating voluntary income
| Charitable activities Analysis RENT Evangelism & Mission WELFARE/DONATION Pastoral Expenses Pastor’s Appreciation Presbtery Expenses Insurance Printing, Postage & Stationery Repairs and Renovation Legal Instrumentalist Funeral Support Telephone & internet General Expenses UTITLITIES Accountancy Fees Training Miscellaneous/Other Pay-outs (specify) Miscellaneous Hardware/Software Bank Charges Depreciation Total |
2021 2020 £ 30,000 30,000 - 1,600 9,100 8,400 1,000 103 160 349 - 83 1,151 1,720 4,500 250 2,130 200 389 502 1,050 4,843 5,338 400 400 1,250 1,807 2,353 421 534 241 72 2,167 2,277 53,404 61,387 |
|---|---|
8
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER NOTES TO THE ACCOUNTS
| Note 5 | ||||
|---|---|---|---|---|
| Support Costs | ||||
| _FundraisinCharitable _ | GovernancTotal Cost | |||
| activity activity |
activity | |||
| Support cost type | None None |
None | None None |
|
| Total | - - |
- | - - |
|
| Note 6 | DETAILS OF CERTAIN ITEMS OF EXPENDITURE | |||
| 6.1 Trustee expenses | ||||
| Number of trustees who were paid expenses | 2021 2020 None None |
|||
| Nature of expenses | N/A N/A |
|||
| Total amout paid | ||||
| 6.2 Fees for examination or | audit of the accounts | |||
| Independent examiner's or auditors' fees for | 2021 2020 400 400 |
|||
| reporting on the accounts | ||||
| Other fees (e.g. advise, consultancy, accountancy, | - - |
|||
| services) paid to the independent examiner or auditor. | ||||
| 400 400 |
9
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER NOTES TO THE ACCOUNTS
| Note 7 Paid employees 7.1 Staff costs Net wages, salaries and benefits in kind Tax & National Insurance to HM revenue & Customs Pension costs 7.2 Average number of full-time equivalent employees in the year Total Pension Scheme in operation. |
2021 2020 £ £ - - - - 2021 2020 Number Number - - - - NEST PENSION NEST PENSION |
|---|---|
10
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER NOTES TO THE ACCOUNTS
Grantmaking
----- Start of picture text -----
8.1 Total Value of grants Grants to Individuals
Institutions
Total
£
NONE NONE
Total -
----- End of picture text -----
8.2 Grantmaking costs
The Charity does not prepare accounts based on ''Activity Basis''
----- Start of picture text -----
8.3 Material Grants to Institutions Total Grant
Paid
Names of Institutions Purpose £
----- End of picture text -----
----- Start of picture text -----
Total -
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11
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER NOTES TO THE ACCOUNTS
Note 9 TANGIBLE FIXED ASSETS
9.1 cost or valuation
| Balance b/fwd Additions Disposals Transfers Balance c/fwd |
Freehold Other Plant Fixtures,Payments on Total Land & Land & Machinery & Fittings &account and Buildings Buildings otor Vehicles Equipments assets under construction £ £ £ £ £ £ - - - 10,587 - 10,587 - - 1,000 - - 1,000 - - - - - - - - - - - - - - - - - - - - 1,000 10,587 - 11,587 |
|---|---|
9.2 Accumlated depreciation and impairment provisions
| Basis Rate Balance b/fwd |
SL or RB SL or RB SL or RB SL or RB SL or RB 0% 0% 33% 0% 0% - - 7,855 - 7,855 |
|---|---|
| Charge for the year | - - 333.33 1,833 - 2,167 |
| Impairment provisions | - - - - - - |
| Revaluations | - - - - - |
| Disposals | - - - - |
| Transfers | - - - - - - |
| Balance c/fwd | - - 333.33 9,688 - 10,022 |
| 9.3 Net book value | |
| carried forward | - 667 899 - 1,566 |
| Brought forward | 2734 2734 |
| The Charity has not revalue ant of her assets |
Note 10 Investment Assets
-
12
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER NOTES TO THE ACCOUNTS
Note 11 Debtors and Prepayments
| Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors ( Gift Aid Receivable) Total Creditors and Accruals 12.1 Analysis of creditors Loans and overdrafts Amounts due to subsidiary and asscoiated Undertakings Other creditors Accurals and deferred income Total |
2021 2020 2021 2020 £ £ - - - - - - - - - - - - - - - - - - - - 2021 2020 2021 2020 £ £ £ £ - - - - - - 400 400 400 400 - - Amounts falling due Amounts falling due after within one year more than one year Amounts falling due within one year Amounts falling due after more than one year |
|---|---|
12.2 Security Over Assets
13
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER NOTES TO THE ACCOUNTS
Note 13 Endownment and Restricted income funds
13.1 funds held
please give a brief description of any of the following type of funds held by the charity:
Permanent endownment funds (PE) Expendable endownment funds (EE); and Restricted income funds, including special trusts, of the charity ® Fund Name Type PE, EE or R Purpose and Restrictions R
13.2 Movement of major funds
----- Start of picture text -----
Fund balances Incoming Outgoing Transfers Gains and Fund balances
b/fwd resources resources losses C/fwd
£ £ £ £ £ £
- - - - - -
Total funds
13.3 Transfers between funds
From fund (name) To Fund (name) Reason Amount
£
-
-
----- End of picture text -----
14
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER NOTES TO THE ACCOUNTS
Note 14 Transactions with Related Parties
14.1 Remuneration and benefits
| Name of trustee | Legal authority( eg order, | Legal authority( eg order, | Legal authority( eg order, | Amounts paid | or benefit value |
|---|---|---|---|---|---|
| or connected party | governing | document) | |||
| 2021 | 2020 | ||||
| £ | £ | ||||
| N/A | - | ||||
| name of trustee or | legal authority | Amount owing | |||
| connected party | 2021 | 2020 | |||
| £ | |||||
| due to trustees and | |||||
| related parties | NONE | NONE | NONE | NONE | |
| due from trustees and | |||||
| related parties | NONE | NONE | NONE | NONE |
14.3 Other transaction(s) with trustees or related parties
Name of the trustee Relationship to Description of the This year This year or related party Charity transaction(s) £ £
15
INDEPENDENT EXAMINER'S REPORT TO
THE APOSTLES CONTINUATION CHURCH INTERNATIONAL MANCHESTER CHARITY REG. NO. 1193557
I report on the accounts of the trust for the year ended 31 December 2021 which are set out on pages 1 to 3
Respective responsibilities of Trustees and examiner
As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.
It is my responsibility to:
-
-examine the accounts (under section 145 of the Charities Act);
-
-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and -state whether particular matters have come to our attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 a 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 we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection my examination, no matter has come to my attention.
-
1 which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; a
-
-to prepare accounts which accords with the accounting records and comply
-
with the accounting requirements of the Act have not been met;
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN Date: