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2022-07-26-accounts

CHARITY REGISTRATION NUMBER: 1195314

Karmel Hungarian Church Unaudited Financial Statements 26 July 2022

Karmel Hungarian Church

Legal and Administrative Information

Registered charity name Karmel Hungarian Church
Charity registration number 1195314
Principal address Bath Street Centre
Bath Street
Walsall
WS1 3DB
Trustees Ervin Norbert Rakossy
Zsolt Veres
Csilla Noemi Osowniak-Peter
Rebeka Rakossy
Accountants JNS Chartered Certifed Accountants
115 Rock Centre
27-31 Lichfeld Street
Walsall
WS1 1TJ

Karmel Hungarian Church

Contents

Page
Trustees Annual report 1-2
Statement of fnancial activities 3
Balance sheet 4
Notes to the accounts 5

Karmel Hungarian Church

Trustees Annual Report For the year ended 26 July 2022

The Trustees present their report and accounts for the year ended 26 July 2022.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Structure, governance and management

The governing document is a trust deed dated 13th July 2021. The charity is a trust as agreed by the Charity Commissionaires.

Trustees of Karmel Hungarian Church: the method of appointment is set out in the trust document.

Karmel Hungarian Church operates through various committees, which meet between full meetings of the Trustees.

The Trustees who served during the year were: Ervin Norbert Rakossy Zsolt Veres Csilla Noemi Osowniak-Peter Rebeka Rakossy

Karmel Hungarian Church is an independent church with a registered address at Bath Street Centre, Bath Street, Walsall, WS1 3DB. The correspondence address is Bath Street Centre, Bath Street, Walsall, WS1 3DB.

Karmel Hungarian Church is a religious charity registered with the Charity Commission. Registration number 1195314.

The Trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

The charity's objects are:

Karmel Hungarian Church

Trustees Annual Report (continued) For the year ended 26 July 2022

The Trustees have the responsibility of co-operating with the church leadership team in promoting the whole mission of the church, pastoral, evangelistic, social and ecumenical and has a number of active community programmes which are aimed at improving the lives of those in the local community.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the chairity should undertake.

Review of the Year

The Trustees met during the year; in addition to regular leadership meetings. We continue to serve the people of the Church and the local community through the pastoral offices. These make up a significant part of Karmel Hungarian Church ministry.

Year Review

The years activities continued to be impacted by the global Covid pandemic outbreak. However, restrictions on gatherings began to ease and weekly morning services were resumed with social distancing and ventilation guidance in place. The on-line broadcasts also continued to enable the vulnerable to be involved.

In the summer children's activities resumed with health and safety guidance rules in place.

Towards the end of the year a midweek discipleship group began fortnightly and the women's ministry continued with monthly Bible studies and prayer.

By the end of the year our activities began to get back to normal with a degree of optimism for the future.

On behalf of the board of Trustees

Ervin Norbert Rakossy

Chair of Trustees

Date: 28 June 2023

Karmel Hungarian Church

Statement of Financial Activities For the year ended 26 July 2022

Unrestricted Designated Restricted Total
funds funds funds funds
£ £ £ £
Income & Endowments
Voluntary Income 18,075 18,075
Expenditure
Church Activities 3,559 3,559
Premises costs 4,173 4,173
General administrative expenses 7,231 7,231
Legal and professional costs: 600 600
15,563 15,563
Net Income before 3,142 3,142
investments and transfers
Total funds brought forward 4,490 4,490
Total funds carried forward 3,142 3,142

Karmel Hungarian Church

Balance Sheet As at 26 July 2022

2022
£
Fixed assets
Tangible assets 3,743
Current assets
Cash at bank and in hand 4,489
Creditors: amounts falling due within one year 600
Net current assets 3,889
Net assets 7,632
Capital and reserves
Funds brought forward 4,490
Surplus for the year 3,142
Charity's funds 7,632
Approved by the Trustees on 24 March 2023
Trustee
Ervin Norbert Rakossy

Karmel Hungarian Church

Notes to the Accounts For the year ended 26 July 2022

1. Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

Incoming Resources

Collections are recognised when received by the church. Planned giving receivable under Gift Aid is recognised only when received. Funds raised by events are accounted for gross. Sales of sundry items are accounted for gross.

Resources Expended

Expenditure is included on an accrual basis and is recognised when there is a legal or constructive obligation to pay for the expenditure. All costs have been directly attributable to one of the functional categories of resources used in the Statement of Financial Activities ("SOFA"). The Church is not registered for VAT and accordingly, expenditure is shown gross of irrecoverable VAT.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates , as follows: Fixtures, fittings, tools and equipment 25% on a Reducing Balance Basis

2. Employees

There were no employees during the year.