Charity number: 1193747
(England and Wales)
## HEART OF GOD MINISTRY
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 October 2023
HEART OF GOD MINISTRY Contents Page For the year ended 31 October 2023
|Report of the Trustees|1|
|---|---|
|Independent Examiner's Report to the Trustees|2|
|Statement of Financial Activities|3|
|Statement of Financial Position|4|
|Notes to the Financial Statements|5 to 7|
|Detailed Statement of Financial Activities|8|
HEART OF GOD MINISTRY Report of the Trustees
## For the year ended 31 October 2023
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 October 2023. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Name of Charity** HEART OF GOD MINISTRY **Charity registration number** 1193747 **Principal address** 9 NASSAU PATH THAMESMEAD LONDON SE28 8AN
## **Trustees**
The trustees and officers serving during the year and since the year end were as follows:
Miss Agnes Mbabzi Kanyamahane Mr Jeremiah Ojimee Emuchay Mrs Elizabeth Jane Chidinma Emuchay Mrs Sarah Baby Kuteh **Independent examiners** CHRIS ATKINS SERVICES ONE LIMITED OFFICE 310, ACCESS SELF STORAGE UNIT 1, MERIDIAN TRADING ESTATE 20, BUGBY'S WAY LONDON SE7 7SF
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 30 July 2024 Mrs Elizabeth Jane Chidinma Emuchay
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## HEART OF GOD MINISTRY Independent Examiners Report to the Trustees
For the year ended 31 October 2023
I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 October 2023.
## **Responsibilities and basis of report**
As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiners statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
CHRIS ATKINS SERVICES ONE LIMITED OFFICE 310, ACCESS SELF STORAGE UNIT 1, MERIDIAN TRADING ESTATE 20, BUGBY'S WAY LONDON SE7 7SF
30 July 2024
2 of 8
## HEART OF GOD MINISTRY Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 October 2023
|**Notes**
**Income and endowments from:**
Donations and legacies
2
**Total**
**Expenditure on:**
Charitable activities
3/4
Evangelism
**Total**
**Net expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
8,266
**8,266**
(11,297)
**(11,297)**
**(3,031)**
5,218
**2,187**|**2022**
**£**
5,932|
|---|---|---|
|||**5,932**|
|||(6,753)|
|||**(6,753)**|
|||**(821)**
6,039|
|||**5,218**|
3 of 8
## HEART OF GOD MINISTRY Statement of Financial Position As at 31 October 2023
|**Notes**
**Fixed assets**
Tangible assets
8
**Current assets**
9
Debtors
Cash at bank and in hand
**Creditors: amounts falling due within one year**
10
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Unrestricted income funds
11
**Total funds**|**£**
**2023**
187
**187**
100
2,700
**2,800**
(800)
**2,000**
**2,187**
**2,187**
2,187
**2,187**|**£**
**2022**
-|
|---|---|---|
|||**-**|
|||200
5,768|
|||**5,968**|
|||(750)
**5,218**|
|||**5,218**|
|||**5,218**|
|||5,218|
|||**5,218**|
For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance
- with section 476,
- The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
- records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mrs Elizabeth Jane Chidinma Emuchay Trustee
30 July 2024
4 of 8
HEART OF GOD MINISTRY Notes to the Financial Statements
For the year ended 31 October 2023
## **1. Accounting Policies**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
HEART OF GOD MINISTRY meets the definition of a 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 note(s).
## **2. Income from donations and legacies**
|**Unrestricted funds**
Donations received
**3. Costs of charitable activities by fund type**
**Unrestricted funds**
Evangelism
**4. Costs of charitable activities by activity type**
**Activities undertaken directly**
Evangelism
**5. Net income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation of owned fixed assets|**2022**
**2023**
**£**
**£**
5,932
8,266
**5,932**
**8,266**
**2022**
**2023**
**£**
**£**
6,753
11,297
**2022**
**2023**
**£**
**£**
11,297
6,753
**2023**
**2022**
**£**
**£**
63
-|
|---|---|
5 of 8
HEART OF GOD MINISTRY Notes to the Financial Statements Continued
For the year ended 31 October 2023
## **6. Particulars of employees**
|Staff|**2023**
0
**0**|**2022**
0|
|---|---|---|
|||**0**|
## **7. Comparative for the Statement of Financial Activities**
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
## **8. Tangible fixed assets**
|**Cost or valuation**
Additions
At 31 October 2023
**Depreciation**
Charge for year
At 31 October 2023
**Net book values**
At 31 October 2023|**Fixtures and**
**Fittings**
**£**
250|
|---|---|
||**250**|
||63|
||**63**|
||**187**|
## **9. Debtors**
|**Amounts due within one year:**
Other debtors
**10. Creditors: amounts falling due within one year**
Accruals and deferred income|**2023**
**£**
100
**100**
**2023**
**£**
800
**800**|**2022**
**£**
200|
|---|---|---|
|||**200**|
|||**2022**
**£**
750|
|||**750**|
6 of 8
## HEART OF GOD MINISTRY Notes to the Financial Statements Continued
For the year ended 31 October 2023
## **11. Movement in funds**
## **Unrestricted Funds**
|**Unrestricted Funds**|||||
|---|---|---|---|---|
||**Balance at**|**Incoming**|**Outgoing**|**Balance at**|
||**01/11/2022**|**resources**|**resources**|**31/10/2023**|
||**£**|**£**|**£**|**£**|
|_General_|||||
|General|5,218|8,266|(11,297)|2,187|
||**5,218**|**8,266**|**(11,297)**|**2,187**|
|**Unrestricted Funds - Previous year**|||||
||**Balance at**|**Incoming**|**Outgoing**|**Balance at**|
||**01/11/2021**|**resources**|**resources**|**31/10/2022**|
||**£**|**£**|**£**|**£**|
|_General_|||||
|General|6,039|5,932|(6,753)|5,218|
||**6,039**|**5,932**|**(6,753)**|**5,218**|
## **12. Analysis of net assets between funds**
||**Tangible**|**Net current**|**Net Assets**|
|---|---|---|---|
||**fixed assets**|**assets /**||
|||**(liabilities)**||
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|_General_||||
|General|187|2,000|2,187|
||**187**|**2,000**|**2,187**|
|**Previous year**||||
||**Tangible**|**Net current**|**Net Assets**|
||**fixed assets**|**assets /**||
|||**(liabilities)**||
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|_General_||||
|General|-|5,218|5,218|
||**-**|**5,218**|**5,218**|
7 of 8
## HEART OF GOD MINISTRY Detailed Statement of Financial Activities
For the year ended 31 October 2023
|**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Depreciation - owned assets
Welfare & Gift
Evangelism & Mission
Donation to Charities
Books & Tapes
Travel & Motor Expenses
Accountancy Fees
Repairs & Renewal
Sundries
Website Cost
Computer Software
PPS
Honorarium
Rent
Training seminars & workshops
Subscriptions
**Total resources expended**
**Net Expenditure**|**£**
**2023**
8,266
**8,266**
**8,266**
(63)
(2,250)
(4,550)
(674)
-
-
(800)
-
(13)
(34)
-
(500)
(335)
(1,750)
(180)
(148)
**(11,297)**
**(11,297)**
**(3,031)**|**£**
**2022**
5,932|
|---|---|---|
|||**5,932**|
|||**5,932**
-
(2,609)
(2,898)
-
(230)
(160)
(750)
(50)
(13)
(8)
(35)
-
-
-
-
-|
|||**(6,753)**|
|||**(6,753)**|
|||**(821)**|
8 of 8 This page does not form part of the statutory financial statements