Charity 1197985 Registered Charity No. 1197985 **CHURCHES UNITED FELLOWSHIP -UK (CUK-UK)** **REPORT OF THE TRUSTEES** **FINANCIAL STATEMENTS** **For the Year ended 31 December 2023** 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 2023** |**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| |**Charity Number:**|1197985| |**Accountants:**|Asaph Solutions Limited| ||18 Belmont Road| |`|Chesham| ||Bucks| ||HP5 2EL| |**Bankers:**|HSBC| ||Greenford| ||Middlesex| ||UB6 8SG| - 1 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK (CUF-UK)** ## **Report of the Trustees For the year ended 31 December 2023** The Trustees hereby submit their annual report for the year ended 31 December 2023. 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 2023, 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 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 relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counseling and support in such parts of the United Kingdom or the world as the Trustees from time to time may think fit; 3. To advance education in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit; 4. Such other charitable purposes as shall further the attainment of the above objects of the Church. ## **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. 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. - 2 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)** ## **Report of the Trustees (contd.) For the year ended 31 December 2023** Our organisation is slowly and steadily progressing and moving forward with the vision. The CUF-UK organisation has eight trustees, and one trustee joined this year. We have eight trustees on board. The CUF-UK organisation meets on the first Monday every month to partake in prayers and worship. 15 to 20 members would join this meeting, and members of the organisation were blessed and motivated through these meetings. CUF-UK held four additional meetings in different locations to encourage and support members from those localities. During these meetings, the treasurer would read out the financial position to his members to plan accordingly. We allow every member to bring their concerns and say to the meeting. This year, around 35 members joined and supported CUF-UK. We continue taking the necessary steps to encourage more members to join CUF-UK. Compared with the previous years, five more members have joined our organisation. In 2023, trustee members have met several times to discuss and plan various projects to look at. Our trustees were cooperative and hard-working for the aims and objectives of the organisation's interest. The CUF-UK organisation has arranged a mission trip to Greece and Turkey. The mission trip was to visit several biblical places in Greece and Turkey. **WALKING THROUGH THE STEPS OF APOSTLE PAUL** " is the theme of the mission. We started this journey on the 1st of February 2023, and returned on the 15th of March 2023. We took around 25 members and visited many places such as the Island of Patmos, John's Apocalypse cave, Ephesus, Smyrna, Phillippi, Thessalonica (Macedonia) and Corinth City. Many were committed to supporting local mission organisations in Greece and Turkey. - 3 - Charity 1197985 In October 2023, the CUF-UK organisation met at Kings Park Conference Centre with 12 members in attendance to discuss and partake in various topics such as Biblical doctrines and other issues relating to the family. In December 2023, the CUF-UK organisation supported a Sri Lank pastor for his medical treatment. It fulfils our aims and objectives as an organisation. We have other projects to support and help pastors from Sri Lanka and India. CUF-UK, as an organisation, remains committed to its vision of serving communities through its independent endeavours and member churches. CUF-UK will seek to create further leadership opportunities for its members by identifying, training, and supporting new church leaders. ## **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. - 4 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)** ## **Report of the Trustees (contd.) For the year ended 31 December 2023** 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 - 5 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK) Report of the Independent Examiner to the trustees For the year ended 31 December 2023** We report on the accounts of the Charity for the year to 31 December 2023, 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** - 6 - 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 2023 31 Dec 2023 Period end
date
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## **Statement of financial activities (including summary income and expenditure** **----- Start of picture text -----**
Restricted
Unrestricted income Total Total
Recommended categories by funds funds funds funds
2023 2023 2022
Income and endowments from: £ £ £ £
Donations and legacies 24,550 - 24,550 19,060
Charitable activities - - - -
Other 400 - 400 -
Total 24,950 - 24,950 19,060
Expenditure (Notes 6)
Expenditure on:
Raising funds - -
Charitable activities 27,479 - 27,479 11,250
Sri Lanka appeal 300 - 300 300
Other 3,142 - 3142 1,250
Total 30,921 - 30,921 12800
Net income/(expenditure)
the reporting period -5,971 - -5,971 6,260
Other gains/(losses) - - - -
Net movement in funds -5,971 - -5,971 6,260
Reconciliation of
funds:
Total funds brought forward 6,260 - 6,260 -
Total funds carried 289 - 289 6,260
an ce No t
ui d
G
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- 7 - Charity 1197985 Charity No 1197985 |**Balance sheet**|||||| |---|---|---|---|---|---| |**Fixed assets**
**Tangible assets**
**Current assets**
**Debtors**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due**
**within one year**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due af-**
**ter one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Unrestricted funds**
**Fair value reserve**
**_Total funds_**|**Unre-**
**stricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**||**Endow-**
**ment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**||| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||4,280|-|-|
4,280|10,133| ||4,280|-|
-|
4,280|10,133| ||||||| ||-|-|-|-|-| ||||||| ||4,280|-|
-|
4,280|10,133| ||||||| ||4,280|-|
-|
4,280|10,133| ||||||| |||-|-|-|-| ||-|-|-|-|-| ||||||| ||4,280|-|
-|
4,280|10,133| ||||||| ||4,280||-|4,280|10,133| ||||||| ||4,280|-|
-|
4,280|10,133| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**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.**_ - 8 - Charity 1197985 ## _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signed by one or two trustees/directors on behalf of all
the trustees/directors|Print Name|Date of ap-
proval
dd/mm/yyyy| |---|---|---| |||| |||| - 9 - Charity 1197985 ## **CHURCHES UNITED FELLOWSHIP -UK(CUF-UK) Notes to the financial statements For the year ended 31 December 2023** 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 -