Charity 1197985 Registered Charity No. 1197985 **CHURCHES UNITED FELLOWSHIP -UK (CUF-UK)** **REPORT OF THE TRUSTEES** **FINANCIAL STATEMENTS** **For the Year ended 31 December 2022** Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK (CUF-UK)** |**Contents**|**Pages**| |---|---| |Charity Information|1| |Report of the Trustees|2 - 5| |Report of the Accountants|6| |Statement of Financial Activities|7| |Balance Sheet|8| |Notes to the Financial Statements|9| Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)** ## **Charity Information For the year ended 31 December 2022** |**Trustees:**|Bishop Winston Reginald Chandrakumar Chairman| |---|---| ||Bishop Corban Thiaphilus Premkumar Stephen Trustee| ||Arulandarasa Kanagiyah Trustee| ||Rev. Vasanthakumar Michael Solomon Trustee| ||Dr Jesuratinam Mohandas Christy Trustee| |Officers:|| ||Rev. Antonypillai Wijendran Caesar Secretary| ||Jebakumar Gnaniah Treasurer| |**Registered Office:**|188 A Gloucester Road| ||Croydon| ||CR0 2DJ 5PD| |**Charity Number:**|1197985| |**Accountants:**|Asaph Solutions Limited| ||18 Belmont Road| |`|Chesham| ||Bucks| ||HP5 2EL| |**Bankers:**|Lloyds Bank plc| ||Treasurers account| - 1 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK (CUF-UK)** ## **Report of the Trustees** ## **For the year ended 31 December 2022** The Trustees hereby submit their annual report for the year ended 31 December 2022. The trustees have adopted the provision of the Statement of Recommended Practice (SORP) issued in 2005 in preparing the annual report and financial statements of the charity. The governing document of this organisation was adopted on 20 July 2021. This charity was registered in England and Wales on 18 February 2022 with eight trustees. On 02 November 2022, one trustee stepped down because of his family commitments. The trustees of CUF-UK are the members of its Leadership Team. Together the Leadership Team are responsible for the spiritual direction of the organisation, worship and prayer, and the statutory obligation of overseeing the organisation's administration as charity trustees. ## **Objects of the Charity** The objects of the charity are as follows: 1. The advancement of The Christian faith in the United Kingdom and abroad by the proclamation of the Gospel of Jesus Christ and the preaching of the Word of God Our organization advances the Christian faith. We believe in the triune God of the Bible. A man must be born again to enter the kingdom of God. The organization targets Tamil speaking population, and our prayers are Partly in Tamil and English. We aim to raise awareness and understand religious beliefs and practices among a network of pastors and associates. in accordance with the Statement of Fundamental Truths of Assemblies Of God in Great Britain and Northern Ireland, as approved by the General Council from time to time. 2. To raise awareness and understanding among the network of Pastors and Associate Pastors in the UK to resolve their personal and church issues. 3. To organise events such as conferences, seminars, and crusade gatherings on a national and regional level to achieve the objectives to relieve sickness and financial hardship. To promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and supporting services in such parts of the UK and the world as the CIO think fit. 4. Such other charitable purposes as shall further the attainment of the above objects of the Charity. ## **Board of Trustees** Trustees serving in the year were as stated in the charity information page above. ## **Trustee selection method** Trustees are selected based on their relevant skill and experience and the extent of service that they can contribute towards the charity. ## **Activities and achievements** The Statement of financial activities is set out on page 7 of the financial statements. A summary of other activities is set out below. - 2 - Charity 1197985 The majority of activities of the charity have been executed in the interest of both church members and to the wider community giving due regard to the public benefit guidance published by the charity commission. - 3 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)** ## **Report of the Trustees (contd.) For the year ended 31 December 2022** The CUF-UK organisation meets the first Monday of every month to partake in prayers and worship. The members of the organisation were blessed and motivated through these meetings. CUF-UK held four additional meetings in different locations to motivate and support members from those localities. In 2022, around 30 members joined and supported CUF-UK. We continue taking the necessary steps to encourage more members to join CUF-UK. In April 2022, we raised money to support many families and children in Sri Lanka through vouchers. During that period, Sri Lanka was in a deep financial crisis. CUF-UK, as an organisation, has helped numerous adults and children with food distribution. In October 2022, CUF-UK conducted a conference at Kings Park Conference centre with 20 members in attendance to discuss and partake in various topics. A key theme that arose from these discussions was that CUF-UK would help its member churches in the UK better serve their local communities and act for the benefit of the public. CUF-UK, as an organisation, remains committed to its vision of serving communities through its independent endeavours and member churches. Looking forward, CUF-UK will seek to create further leadership opportunities for its members by identifying, training, and supporting new leaders across the churches. ## **Volunteers** The charity is grateful for the dedication and commitment of volunteers who under the direction of the senior leader of the church perform various tasks to assist in fulfilling its objectives. We have experienced increase and growth in funds raised and this was equally matched with increase in activities and expansion. We are pleased to report that our membership has grown over the last year with increased visitor attendance at all of our meetings. There has also been continued investment in the lives and ministry potential of members. Other gatherings included regular picnics and barbeques and fun days which helped to develop team effort and strengthen relationships between members. Counseling services providing advice and support to members have proven successful as several testimonials have been received from recipients. - 4 - Charity 1197985 ## **Conclusion** The charity is in a good, stable and positive position, with a continued and secure sense of expectation for the year ahead. We are very appreciative of the work of the trustees, committee members and members of this church fellowship who continue to work tirelessly throughout the year to bring this vision to fruition. ## **Governance and internal control** Section 132 of the Charities Act 2013 requires that the charity keep proper accounting records and to prepare accounts that accord with the accounting records and that comply with the accounting requirements of the Act. In doing so, the charity has implemented systems of internal controls to provide reasonable, but not absolute, assurance against material misstatement or loss. - 5 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)** ## **Report of the Trustees (contd.) For the year ended 31 December 2022** These include: - correct handling of funds and operation of bank accounts held in its name - proper records being maintained, and financial information used within the charity or for publication is reliable - delegating responsibility thus ensuring that there is adequate segregation of duties and division of labour - consideration by the Trustees of the financial results and non-financial indicators - identification and management of risks ## **Risk Management** The trustees will re-examine the operational and business risks the charity faces to ensure that the systems which are currently in place to mitigate the significant risks continues to be effective and appropriate. ## **Reserves policy** The charity is looking to implement a policy to maintain unrestricted funds at a level which equates to approximately three months of unrestricted expenditure. This will provide sufficient funds to cover management, administration and support costs. ## **Related Party Transactions** There were no related party transactions. ## **Public benefit** The Board’s strategy for achieving the objects, listed on page 2, for the public benefit is to advance the Christian faith in the United Kingdom and abroad by the proclamation of the gospel of Jesus Christ. In administering the charity, the Board complied with the duty, in Section 17 Charities Act 2013, to have regard to the Public Benefit guidance published by the Charity Commission. Our achievements as to how we fulfilled these objectives are detailed throughout this report and accounts. Signed on...........................on behalf of the Board of Trustees by: Chairman: Bishop W R Chandrakumar Treasurer: Jebakumar Gnaniah - 6 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK) Report of the Independent Examiner to the trustees For the year ended 31 December 2022** We report on the accounts of the Charity for the year to 31 December 2022, which are set out on pages 6 to 11. ## **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 under section 144(2) of the Charities Act 2013 (the 2013 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2013 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2013 Act; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 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 statement 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 2013 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2013 Act have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Denise Isaacs FCCA Asaph Solutions Limited 18 Belmont Road Chesham Bucks HP5 2EL** - 7 - Charity 1197985 **----- Start of picture text -----**
CHURCHES UNITED Charity No 1197985
FELLOWSHIP-UK(CUF-UK)
Annual accounts for the Year
Period start date 01 Jan 2022 31 Dec 2022 Period end
date
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## **Statement of financial activities (including summary income and expenditure** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment Total
Recommended categories by funds funds funds funds
Income and endowments from: £ £ £ £
Donations and legacies 19,060 - - 19,060
Charitable activities - - - -
Other - - -
Total 19,060 - - 19,060
Expenditure (Notes 6)
Expenditure on:
Raising funds - -
Charitable activities 11,250 - - 11,250
Separate material expense 300 - - 300
Other 1,250 - - 1,250
Total 12,800 - - 12800
Net income/(expenditure)
the reporting period 6,260 - - 6,260
Other gains/(losses) - - - -
Net movement in funds 6,260 - - 6,260
Reconciliation of
funds:
Total funds brought forward - - - -
Total funds carried 6,260 - - 6,260
an ce No t
ui d
G
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- 8 - Charity 1197985 |**Balance sheet**|||||| |---|---|---|---|---|---| ||**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**|||||| |**Tangible assets**|-|-|-|-|-| |**Current assets**|||||| |**Debtors**|-|-|-|-|-| |**Cash at bank and in hand**|10,133|-|-|10,133|-| |**_Total current assets_**|10,133|-|-|10,133|-| ||||||| |**Creditors: amounts falling due**
**withinone year**|-|-|-|-|-| ||||||| |**_Net current assets/(liabilities)_**|10,133|-|-|10,133|-| ||||||| |**_Total assets less current liabilities_**|10,133|-|-|10,133|-| ||||||| |**Creditors: amounts falling due after**
**one year**||-|-|-|-| |**Provisions for liabilities**|-|-|-|-|-| ||||||| |**_Total net assets or liabilities_**|10,133|-|-|10,133|-| |**Funds of the Charity**|||||| |**Unrestricted funds**|10,133||-|10,133|-| |**Fair value reserve**|||||| |**_Total funds_**|10,133|-|-|10,133|-| ||||||| |**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating_**
**_to smallcompanies._**|||||| |**_The members have not required the company to obtain an audit in accordance with section 476 of_**
**_the Companies Act 2006._**|||||| |**_The directors acknowledge their responsibilities for complying with the requirements of the_**
**_Companies Act with respect to accounting records and the preparation of accounts._**|||||| |**_These accounts have been prepared in accordance with the provisions applicable to small_**
**_companies subject to the smallcompanies regime and inaccordance with FRS102 SORP._**|||||| ||||||| |Signed by one or two trustees/directors on behalf of all the
trustees/directors||Print Name|||Date of
approval
dd/mm/yyyy| ||||||| ||||||| - 9 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK) Notes to the financial statements For the year ended 31 December 2022** ## 1. Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year. ## 1.1. Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice' issued in March 2005 (SORP 2005) and the Charities Act 2006. ## 1.2. Cash flow The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cash flow statement because it is a small charity. ## 1.3. Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of donations, legacies and other forms of voluntary income and is included in full in the statement of financial activities when receivable. The value of services provided by volunteers has not been included. Income from investments is included in the year in which it is receivable. ## 1.4. Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. - 10 -