## 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 -
**----- End of picture text -----**
_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:_