2022-12-31-accounts - The Apostles Continuation Church International Manchester

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REGISTERED CHARITY NUMBER:1193557

Report of the Trustees and Financial Statements for the Year Ended 31 December 2022

For

The Apostle’s Continuation Church International Manchester

Report of the Trustees and Financial Statements for the Year Ended 31 December 2022

Content

	Page
Report of the Trustees	3-4
Statement of Trustees Responsibilities	5
Independent Examiner’s Report	6
Statement of Financial Activities	7-8
Statemtent of Financial Position	9
Notes to the Financial Statements	10-21

Report of the Trustees and Financial Statements for the Year Ended 31 December 2022

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities Act 2005 as applicable to charities entitled to prepare accounts on accrual basis.

ADMINISTRATIVE INFORMATION

The Apostles Continuation Church International Manchester hereafter referred to as The ACCI MCR is a local church in Greater Manchester, Great Britain, and is affiliated with the Apostle’s Continuation Church International UK 1063549. It was registered on 16 February 2021 as Charity Number 1193557

OBJECTIVES AND ACTIVITIES

Objectives of 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 have babies, counselling, visiting those sick at home and teaching online health programs, providing computer literacy for women and instrumental lessons for the youth

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 direct them to other charities in the community for further assistance.

YOUTH EMPOWERMENT

The Head Pastor and Trustees have 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.

FINANCIAL REVIEW

The official Accounts 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 show a gross income of £51,737. The total resources expended were £44,305. The total Excess in the 2022 financial year was £7,432. This improved our accumulated fund as compared with last year.

The Report is approved by order of the board of Trustees on Sunday 29 October 2023 and signed on its behalf by:

The Chairman.

William Appiah

Report of the Trustees and Financial Statements for the Year Ended 31 December 2022

Statement of Trustees Responsibilities

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards(United Kingdom Generally Accepted Accounting Practice)The law applicable to charities in England and Wales, the Charities Act 2011, The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently
observe the methods and principle in the Charity SORP
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

ON BEHALF OF THE BOARD

William Appiah

......................................................... Signature

William Appiah .......................................................... Name of Trustee

Date : 29 October 2023

Report of the Trustees and Financial Statements for the Year Ended 31 December 2022

Independent Examiner’s Report to Trustees of The Apostle’s Continuation Church International Manchester.

I report on the accounts for the year ended 31 December 2022 set out on pages seven to nine.

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 of the Charities 2011 act (the Act) and that an independent examination is required

It is my responsibility to

examine the accounts under Section 145 of the Charities Act
to follow the procedures laid down in the General Directions given by the Charity Commission(under Section 145 (5)(b) of the Charities Act); and
to state whether particular matters have come to my attention

Basis of the independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the review of the accounting records kept by the charity and 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 statements 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 130 of the Charities Act; and
to prepare accounts which accords with the accounting records and to 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.

Peter Djabang (FCCA) APERX Consultants and Accountants Ltd Chartered Certified Accountants 145 De La Pole Avenue Hull, HU3 6RD

The Apostle's Continuation Church International Manchester Assembly Income Statement for the year ended 31st December 2022

Incoming Resources Voluntary General Offering Tithes Welfare/Donation Thanksgiving Harvest/Convention Gift Aid Receivable Others Investment Income Rent Total Incoming Resources	Unrestricted Funds Restricted Funds Total 2022 £ £ £ 7,874 - 7,874 26,077 - 26,077 600 - 600 1,107 - 1,107 1,203 - 1,203 5,000 - 5,000 1,296 - 1,296 8,580 - 8,580 51,737 - 51,737	Total 2021 £ 5,467 24,864 291 2,150 3,385 - 1,417 8,525
		46,099

The Apostle's Continuation Church International Manchester Assembly Income Statement for the year ended 31st December 2022

Notes Resources Expended Rent Evangelism and Mission Welfare and Donations Pastoral Expenses Pastor's Appreciation Presbytery Expenses Insurance Printing, Postage and Stationery Repairs and Renovation Investment Income Legal Instrumentalist Funeral Support Telephone & Internet General Expenses Utilities Bookkeeping expenses Accountancy fees Training Miscellaneous/other pay out-specify Miscellaneous/Hardware, software Refreshment Petty cash Bank charges Depreciation Total Resources Expended Net Incoming/Outgoing Resources Net Movements in Funds Total Funds Brought Forward Total Funds Carried Forward	Unrestricted Funds £ 28,500 250 2,900 700 - 360 - - - - - - - 416 - 7,102 200 250 - 1,238 307 524 200 125 1,233	Restricted Funds Total 2022 £ £ - 28,500 - 250 - 2,900 - 700 - - - 360 - - - - - - - - - - - - - - - 416 - - - 7,102 - 200 - 250 - - - 1,238 - 307 - 524 - 200 - 125 - 1,233 - 44,305 - 7,432 - 7,432 - 17,148 - 24,580	Total 2021 £ 30,000 - - 9,100 - 103 - - 83 - 1,720 - 2,130 389 - 4,843 - 400 - 1,807 421 - - 241 2,167
	44,305		53,404

	7,432		(7,305)
	7,432 17,148
			(7,305)
			24,453
	24,580		17,148

The Apostle's Continuation Church International Manchester Assembly Statement of Financial Position as at 31st December 2022

Unrestricted Funds Restricted Funds £ £ 333 -	Total 2022 £ 333 333 - 5,000 - 19,497 24,497 250 24,247 24,580 - - 24,580 7,432 17,148	Total 2021 £ 1,566
333 -		1,566
- - 5,000 - - 19,497 -		- 4,462 - 11,520
24,497 -		15,982
250 -		400
24,247 -		15,582
24,580 - - - - -		17,148 - -
24,580 -		17,148
7,432 17,148		(7,305) 24,453
24,580	24,580	17,148

The Apostle’s Continuation Church International Manchester for the year ended

31 December 2022

Notes to the Accounts

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 no adjustments to previous year accounts

1.4 MATERIAL DONATIONS

There were no Material Donations for the year

The Apostle’s Continuation Church International Manchester for the year ended 31 December 2022

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 receivable

The Apostle’s Continuation Church International Manchester for the year ended 31 December 2022

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.

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal constructive 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 recipient 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.

The Apostle’s Continuation Church International Manchester for the year ended 31 December 2022

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

The Apostle’s Continuation Church International Manchester for the year ended 31

December 2022

Notes 3 Analysis of incoming resources

Incoming Resources Voluntary General Offering Tithes Welfare/Donation Thanksgiving Harvest/Convention Gift Aid Receivable Others Investment Income Rent Total Incoming Resources	2022 2021 £ £ 7,874 5,467 26,077 24,864 600 291 1,107 2,150 1,203 3,385 5,000 - 1,296 1,417 8,580 8,525
	51,737 46,099

The Apostle’s Continuation Church International Manchester for the year ended 31 December 2022

Note 4 Analysis of Resources expended- Cost of generating voluntary income

Resources Expended Rent Evangelism and Mission Welfare and Donations Pastoral Expenses Pastor's Appreciation Presbytery Expenses Insurance Printing, Postage and Stationery Repairs and Renovation Investment Income Legal Instrumentalist Funeral Support Telephone & Internet General Expenses Utilities Bookkeeping expenses Accountancy fees Training Miscellaneous/other pay out-specify Miscellaneous/Hard ware, software Refreshment Petty cash Bank charges Depreciation Total Resources Expended	2022 £ 28,500 250 2,900 700 - 360 - - - - - - - 416 - 7,102 200 250 - 1,238 307 524 200 125 1,233 44,305	2021 £ 30,000 - - 9,100 - 103 - - 83 - 1,720 - 2,130 389 - 4,843 - 400 - 1,807 421 - - 241 2,167
		53,404

The Apostle’s Continuation Church International Manchester for the year ended 31 December 2022

Note 5

Support Costs Fundraising activity Charitable activity Support cost None None Total Note 6 6.1 Trustee expenses Number of trustees who were paid Nature of expenses Total amount paid 6.2 Fees for examination or audit of the accounts Independent examiner's fees of reporting Other fees(eg. Advise, consultancy, accountancy, services) paid to the independent accountant or auditor	Fundraising activity None	Charitable activity None	Governance activity Total cost None None

			2022 2021 None None N/A N/A 2022 2021 250 400 - -

The Apostle’s Continuation Church International Manchester for the year ended 31 December 2022

Note 7

31 December 2022 Note 7
Paid employees
7.1 Staff
costs
	2022	2021
Net wages, salaries and benefits in kind	-	-
Tax & NI to HMRC	-	-
Pension cost	-	-
	2022	2021
7.2 Average number of full -time equivalent employees in the year	-	-
	Nest	Nest
Pension scheme in operations	Pension	Pension
Grant making
	Grants to
8.1 Total value of grants	institutions	Individuals
	None	None

8.2 Grant making costs

The charity does not prepare accounts based on Activity Basis

8.3 Material Grants to Institutions		Total grant
		Paid
Names of institutions	Purpose	£

The Apostle’s Continuation Church International Manchester for the year ended 31 December 2022

Tangible Fixed Assets Freehold land & buildings Plant & Machinery& Motor Vehicles £ £ 1,000 - - - -	Fixtures and Fittings £ 10,587 - -	Payment on accounts and assets under const £ - -	Total £ 11,587 - -
- 1,000	10,587	-	11,587
		SL/RB	Total 10,021 1,233
666	10,588		11,254
	- 900		334 1567 Nil

The Apostle’s Continuation Church International Manchester for the year ended 31 December 2022

Note 11 Debtors and Prepayments

Note 11 Debtors and Prepayments
Analysis of debtors Trade debtors Amounts due from subsidiary and associated Other debtors (Gift Aid Receivable) Total	Amount falling due within one year Amount falling due within one year Amount falling due more than one year Amount falling due more than year 2022 2021 2022 2021 £ £ £ £ - 4,862 - - - - - - 5,000 - - -
	5,000 4,862

Note 12.1 Creditors and Accruals

Note 12.1 Creditors and Accruals
Analysis of creditors Loans and overdraft Amounts due to subsidiary and associated Other creditors (accountancy) Accrued and deferred income Total	Amount falling due within one year Amount falling due within one year Amount falling due more than one year Amount falling due more than year 2022 2021 2022 2021 £ £ £ £ - - - - - - - - 250 400 - - - -
	250 400 - -

12.2 Security Over Assets

The Apostle’s Continuation Church International Manchester for the year ended

31 December 2022

Note 13 Endowment and Restricted income funds

13.1 Funds held

13.1 Funds held	13.1 Funds held
Fund Name 13.2 Movements of major funds Funds balances £ Total funds - 13.3 Transfers between funds		Type PE,EE or R Incoming resources £	Purpose and Restrictions Outgoing resources Transfers £ £	Gains and Losses £
	-	-	- -	-
		From fund name	To fund(name) Reason	Amount £
				-

Note 14 Transactions and Related Parties

14.1 Remuneration and benefits

Name of Legal authority Amounts Amounts trustee or (eg order, paid or paid or connected governing benefit benefit party document) value value 2022 2021 £

N/A

	Name of	Legal authority	Amounts	Amounts
	trustee or	(eg order,	paid or	paid or
	connected	governing	benefit	benefit
	party	document)	value	value
due to trustees
and	None	None	None	None
related parties
due from trustees	None	None	None	None
and related parties

14.3 Other transaction(s) with trustees or related parties

Name of			Amounts	Amounts
trustee or			paid or	paid or
connected	Relationship to	Description of the	benefit	benefit
party	Charity	transactions	value	value
			2022	2021
			£	£

None