**REGISTERED CHARITY NUMBER:1193557**
## **Report of the Trustees and Financial Statements for the Year Ended 31 December 2024**
## **For**
**The Apostle’s Continuation Church International Manchester**
1
## **Report of the Trustees and Financial Statements for the Year Ended 31 December 2024**
## **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|
2
## **Report of the Trustees and Financial Statements for the Year Ended 31 December 2024**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
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.
3
## **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 paid an allowance of £8,400 to one of the trustees who has the responsibility of providing administration and oversight over the church.
The Statement of Financial Activities show a gross income of £51,211. The total resources expended were £26,603. The total Excess in the 2024 financial year was £24,606. This improved our accumulated fund as compared with last year.
The Report is approved by order of the board of Trustees on Sunday 11 October 2025 and signed on its behalf by:
The Chairman.
William Appiah
4
## **Report of the Trustees and Financial Statements for the Year Ended 31 December 2024**
## **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 : 11 October 2025
5
## **Report of the Trustees and Financial Statements for the Year Ended 31 December 2024**
## **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 2024 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 10 Bilton Date Cotttingham HU16 5DB
6
## **The Apostle's Continuation Church International Manchester Assembly Income Statement for the year ended 31st December 2024**
|**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
2024
£
£
£
3,403
-
3,403
28,714
-
28,714
445
-
445
5,346
-
5,346
8,322
-
8,322
1,000
-
1,000
3,981
-
3,981
-
-
-
51,211
-
51,211|Total
2023
£
11,465
24,915
200
1,636
6,007
5,000
5,396
262|
|---|---|---|
|||54,881|
7
## **The Apostle's Continuation Church International Manchester Assembly Income Statement for the year ended 31st December 2024**
|Notes
**Resources Expended**
Rent
Evangelism and Mission
Welfare and Donations
Pastoral Expenses
Pastor's Appreciation
Presbytery Expenses
Ministerial Expenses
Insurance
Printing, Postage and Stationery
Repairs and Renovation
Investment Income
Financial Support-Donation
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
Pastor's Allowance
**Total Resources Expended**
Net Incoming/Outgoing Resources
Net Movements in Funds
Total Funds Brought Forward
**Total Funds Carried Forward**|Unrestricted
Funds
Restricted
Funds
Total
2024
£
£
£
6,000
6,000
-
-
954
954
-
-
-
-
-
-
390
390
-
-
-
-
-
-
-
-
4,650
4,650
-
-
450
450
-
-
-
-
-
-
-
-
650
650
-
-
3,566
3,566
242
242
193
193
-
-
154
154
954
954
8,400
8,400
26,603
-
26,603
24,608
-
24,608
24,608
-
24,608
48,541
-
48,541
73,149
-
73,149|Total
2023
£
6,500
200
1,150
-
-
560
2,350
-
-
-
-
4,000
200
350
115
-
2,593
-
250
-
2,477
483
758
-
186
347
8,400|
|---|---|---|
|||30,919|
||||
|||23,962|
|||23,962
24,579|
|||48,541|
8
## **The Apostle's Continuation Church International Manchester Assembly Statement of Financial Position as at 31st December 2024**
|Notes
**Non Current Assets**
Tangible Assets
9
**_Total Non Current Assets_**
**Current Assets**
Stock & Work in progress
Debtors & Prepayments
10
Short Term Investments
Cash in Hand and Bank
**_Total Current Assets_**
**Current Liabilities due less than 1year**
Creditors
11
**_Net Current Assets_**
**_Total Assets less Current Liabilities_**
**Non Current Liabilities due more than 1year**
Bank loans
Provision for liabilites
**_Net Assets_**
**Funds of the Charity**
Net Movement in Funds
Funds Brought Forward
12
**_Total Funds_**|Unrestricted
Funds
Restricted
Funds
Total
2024
£
£
£
940
-
940
940
-
940
-
-
-
12,500
12,500
-
-
-
59,960
-
59,960
72,460
-
72,460
250
-
250
72,210
-
72,210
73,150
-
73,150
-
-
-
-
-
-
73,150
-
73,150
24,608
24,608
48,542
48,542|Total
2023
£
330|
|---|---|---|
|||333|
|||-
15,000
-
33,462|
|||48,462|
|||250|
|||48,212|
|||48,542
-
-|
|||48,542|
|||23,962
24,580|
||73,150
73,150|48,542|
9
## **The Apostle’s Continuation Church International Manchester for the year ended 31 December 2024**
## **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
10
## **The Apostle’s Continuation Church International Manchester for the year ended**
## **31 December 2024**
## **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
11
## **The Apostle’s Continuation Church International Manchester for the year ended 31 December 2024**
## **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.
12
**The Apostle’s Continuation Church International Manchester for the year ended 31 December 2024**
## **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
13
## **The Apostle’s Continuation Church International Manchester for the year ended 31 December 2024**
## **Note 3: Analysis of Income Resources**
|**Note 3: Analysis of Income Resources**||
|---|---|
|**Incoming Resources**
Voluntary
General Offering
Tithes
Welfare/Donation
Thanksgiving
Harvest/Convention
Gift Aid Receivable
Others
Investment Income
Rent
**Total Incoming Resources**|2024
2023
£
£
3,403
11,465
28,714
24,915
445
200
5,346
1,636
8,322
6,007
1,000
5,000
3,981
5,396
-
262|
||51,211
54,881|
14
## **The Apostle’s Continuation Church International Manchester for the year ended 31 December 2024**
## **Note 4: Analysis of Expenses**
|**Resources Expended**
Rent
Evangelism and Mission
Welfare and Donations
Pastoral Expenses
Pastor's Appreciation
Presbytery Expenses
Ministerial Cost
Insurance
Printing, Postage and Stationery
Repairs and Renovation
Investment Income
Financial Support- Donation
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
Pastor's Allowance
**Total Resources Expended**|2024
£
6,000
-
954
-
-
-
390
-
-
-
-
4,650
-
450
-
-
-
400
250
-
3,566
242
193
-
154
954
8,400
26,603|2023
£
6,500
200
1,150
-
-
560
2,350
-
-
-
-
4,000
200
350
115
-
2,593
-
250
-
2,477
483
758
-
186
347
8,400|
|---|---|---|
|||30,919|
15
## **The Apostle’s Continuation Church International Manchester for the year ended 31 December 2024**
|**Note 5**|||||
|---|---|---|---|---|
|Support|Fundraising|Charitable|Governance||
|Costs|activity|activity|activity|Total cost|
|Support cost|None|None|None|None|
|Total|||||
|Note 6|||||
|**6.1 Trustee expenses**|||2024|2023|
|Number of trustees who were paid|||None|None|
|Nature of expenses|||N/A|N/A|
|Total amount paid|||||
|6.2 Fees for examination or audit of the accounts|||||
||||2024|2023|
|Independent examiner's fees of reporting|||250|250|
|Other fees (eg. Advise, consultancy, accountancy, services)|||||
|paid to the independent accountant or auditor|||-|-|
16
|Note 7
Paid employees
7.1 Staff
costs
2024
Net wages, salaries and benefits in kind
-
Tax & NI to HMRC
-
Pension cost
-
2024
7.2 Average number of full-time equivalent employees in the year
-
Pension scheme in operations
Nest
Pension
Grantmaking
8.1 Total value of grants
Grants to
institutions
None
8.2 Grantmaking costs
The charity does not prepare accounts based on Activity Basis
8.3 Material Grants to Institutions
Names of institutions
Purpose
Total|2023
-
-
-
2023
-
Nest Pension
Individuals
None
Total grant
Paid
£
-|
|---|---|
17
## Note 9 Tangible Fixed Assets
|||Plant &||Payment on|||
|---|---|---|---|---|---|---|
||Freehold|Machinery&||accounts|||
||land &|Motor|Fixtures and|and assets|||
|9.1 cost or valuation|buildings|Vehicles|Fittings|under const|Equipment|Total|
||£|£|£|£||£|
|Balance|||||||
|b/fwd||1,000|10,587||344|11,931|
|Additions|-|-|-|-|1,564|1,564|
|Disposals/Transfers|-|-|-|-||-|
|Balance|||||||
|c/fwd|-|1,000|10,587|-|1,908|13,495|
|9.2 Accumulated depreciation and impairment provisions|||||||
||SL/RB|SL/RB|SL/RB|SL/RB|SL/RB|Total|
|||33%|||||
|Balance|||||||
|b/fwd|-|1,000|10,588||14|11,602|
|Charge|||0||954|954|
|Impairment provision|||||||
|Revaluations|||||||
|Provisions|||||||
|Disposals|||||||
|Transfers|||||||
|Balance|||||||
|c/fwd||1,000|10,588||968|12,556|
|9.3 Net book value|||||||
|Carried forward||-|-||940|940|
|Brought forward|||-||330|330|
|Note 10 Investment Assets||||||Nil|
18
## 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)
Prepayments -Rent-
CAC
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
2024
2023
2024
2023
£
£
£
£
-
-
-
-
-
-
-
11,000
10,000
-
-
1,500
5,000|
||12,500
15,000|
Note 12 Creditors and Accruals
|Note 12 Creditors and Accruals|||||
|---|---|---|---|---|
|||||Amount|
|||||falling|
||Amount|Amount|Amount|due|
||falling due|falling due|falling due|more|
||within one|within one|more than|than|
|Analysis of creditors|year|year|one year|year|
||2024|2023|2024|2023|
||£|£|£|£|
|Loans and overdraft|-|-|-|-|
|Amounts due to subsidiary and associated|-|-|-|-|
|Other creditors (accountancy)|250|250|-|-|
|Accrued and deferred income|-|-|||
|Total|||||
||250|250|-|-|
12.2 Security Over Assets
19
Note 13 Endowment and Restricted income funds
## 13.1 Funds held
Fund Name Type PE,EE or R
Purpose and Restrictions
## 13.2 Movements of major funds
Fund Funds Incoming Outgoing Gains and balances balances resources resources Transfers Losses c/fwd £ £ £ £ £ £ Total funds - - - - - - 13.3 Transfers between funds From fund To name fund(name) Reason Amount £ -
Note 14 Transactions and Related Parties
## 14.1 Remuneration and benefits
Legal Name of authority (eg Amounts Amounts trustee or order, paid or paid or connected governing benefit benefit party document) value value 2024 2023 £ Pastor Allowance Elvis 8,400 8,400-
Legal Name of authority (eg Amounts Amounts trustee or order, paid or paid or connected governing benefit benefit party document) value value
20
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 Description paid or paid or connected Relationship of the benefit benefit party to Charity transactions value value 2024 2023 £
None
21