Charity No 1198524
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **Annual Accounts**
For the year ended 31 July 2025
CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **CONTENTS**
|Reference and administrative details of the charity|1|
|---|---|
|Trustees' report|2-5|
|Independent Examiner's Report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9-11|
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **REFERENCES AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JULY 2025**
**General Overseer** Clara Oluyemi Nubi **Trustees** Temitope Opeyemi Ayilara Richardson Nubi Dada Adebisi Akintayo **Charity registration no** 1198524 **Principal office** Kershaw Lane Audenshaw MANCHESTER M34 5PN **Independent Examiner** Gary Harris G A Harris & Co Ltd Chartered Accountants Brulimar House Jubilee Road Middleton Manchester M24 2LX
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2025**
The Trustees present their annual report together with the financial statements of Christ Apostolic Church Canaanland Clarion Call Parish (the charity) for the year ended 31 July 2025. The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued 16 July 2014.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **a. CONSTITUTION**
The church is constituted under a Trust Deed dated 5th April 2022.
## **b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES**
The management of the charity is the responsibility of the Trustees who are appointed and co-opted under the terms of the Trust deed.
## **c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES**
The induction process for any newly appointed member of the Trustees comprises an initial meeting with the Chair and other Trustees, followed by a series of short meetings with the Minister in Charge on the powers and responsibilities of the Trustees.
## **d. ORGANISATIONAL STRUCTURE AND DECISION MAKING**
The church is organised so that the trustees meet regularly to manage its affairs. The day to day administration of the church is managed by the parish pastor and volunteers.
## **e. RISK MANAGEMENT**
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
## **f. RELATED PARTY RELATIONSHIPS**
Christ Apostolic Church Canaanland Clarion Call Parish, is a member of Christ Apostolic Church Worldwide Nigeria, which has parishes all over the world.
## **g. GRANT MAKING POLICY**
The church supports visiting ministers of the gospel both within and outside the United Kingdom.
The church supports other charities and missionary that shares its objects in advancement of Christian faith and relief of poverty. The church gives occasional grants to congregational members who are in need.
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 JULY 2025**
## **OBJECTIVES AND ACTIVITIES**
## **a. POLICIES AND OBJECTIVES**
The objectives of the church are:
The advancement of the Christian faith worldwide
The relief of poverty.
Help the youth stay away from drugs and gangs
Each year our trustees review our objectives and activities to ensure they continue to reflect our aims.
In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.
## **b. STRATEGIES FOR ACHIEVING OBJECTIVES**
The church has adopted the following strategies for achieving the above objectives:
- free lunch every first Sunday of the month
- Mathematics and Science support in the community for children aged between 4-16.
- Counseling and support for married couples and widows.
- support for other charities and events with similar objectives.
- social action initiatives in the community
## **c. ACTIVITIES FOR ACHIEVING OBJECTIVES**
The main activities of the church are as follows:
- Sunday service
- Sunday school for all ages of children
- Saturday Bible Studies and house fellowships at various centers
## **d. VOLUNTEER MANAGEMENT**
The church is grateful for the unstinting efforts of its volunteers who are involved in service provision, office work and administration.
## **e. INVESTMENT POLICY AND PERFORMANCE**
The trustees have decided that at present, funds should be retained in bank. Any change in such banking arrangements should be agreed by the board. As far as possible, funds will be retained in interest bearing accounts.
## **f. VULNERABLE BENEFICIARIES**
The church works with vulnerable groups including children and make sure users are safe and protected from harm. Volunteers, employees and trustees have the right checks and assessments before they can work with a church. Safeguards are in place to protect vulnerable people from abuse, and prevent abuse happening in the first place.
## **g. CONFLICT OF INTERESTS**
No trustee is in a position where their duty as a trustee will conflict with any personal interest they may have.
## **h. COMPLAINTS HANDLING**
We are committed to ensuring that people have all necessary support required to make a complaint. Complaints are accepted verbally or in writing, and can be formal or informal.
Anyone wishing to make a complaint will be provided with a Complaints Handling Statement, which summarises how a complaint about our service can be made.
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 JULY 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **a. REVIEW OF ACTIVITIES**
The church undertook the following activities:
1. The running of a vibrant youth program that has taken young people out of drugs and gangs.
2. Prayer Conference
3. Free lunch every first Sunday of the month
4. Community Activities to support people
## **FINANCIAL REVIEW**
## **a. RESERVES POLICY**
Members of the church have been generous this year. The statement of the financial activities shows a surplus for the year of £3,824 and our net assets stand at £56,110.
The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (the "free reserves") held by the church should be 3 months of annual expenditure. At this level, the trustees feel that they would be able to continue the current activities of the church in the event of a significant drop in funding.
## **b. PRINCIPAL FUNDING**
This is provided mainly through voluntary tithes and offerings by the church members.
## **PLANS FOR THE FUTURE**
## **a. FUTURE DEVELOPMENTS**
To continue helping young people make the right path in life.
We would also like to establish a well equipped children's church within the parish so that the children can be in a comfortable environment. Train the volunteers and ministers through various courses and seminars in order to well-equipped workforce.
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The Trustees are responsible for preparing the Trustees' report 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 & Wales 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 of the charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.
This report was approved by the Trustees on 10th July 2026 and signed on their behalf, by:
............................................... Mrs Clara Nubi Chairman
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2025**
I report on the accounts for the Year Ended 31 July 2025 set out on pages 7 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 period (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 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 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 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 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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.
...............................................
Gary A Harris
G A Harris & Co Ltd
Chartered Accountants & Registered Auditors
Brulimar House
Jubilee Road
Middleton Manchester M24 2LX
Date: 10th July 2026
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **Statement Of Financial Activities For the year ended 31st July 2025**
|**Notes**|**2025**
**Unrestricted**
**Funds**
**£**
**2024**
**Unrestricted**
**Funds**
**£**|
|---|---|
|**INCOMING RESOURCES**
**Incoming resources from generated funds**
Income
2
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Resources expended on charitable activities
3
Governance costs
4
**Total resources expended**
**Surplus / (deficit) for the year**|31,630
34,546
**31,630**
**34,546**|
||4,087
4,781
23,719
19,965
**27,806**
**24,746**|
|||
||**3,824**
**9,800**|
The notes form part of these financial statements
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **Balance sheet As at 31st July 2025**
|**Notes**|**2025**
**Unrestricted**
**Funds**
**£**
**2024**
**Unrestricted**
**Funds**
**£**|
|---|---|
|**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Cash at bank
Debtors
6
**CREDITORS**
Amounts falling due within one year
7
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
10
**NET ASSETS**
**FUNDS**
Unrestricted funds:
General fund
8
**TOTAL FUNDS**|-
-
42,570
38,385
15,100
15,100
1,560
1,200
**56,110**
**52,285**|
||**56,110**
**52,285**
-
-|
||**56,110**
**52,285**|
||56,110
52,285
**56,110**
**52,285**|
The financial statements were approved by the Board of Trustees on 10/07/2026 and were signed on its behalf by:
## **ON BEHALF OF THE BOARD:**
...............................................
## Mrs Clara Nubi
## Chairman
The notes form part of these financial statements
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **Notes to the Financial Statements For the year ended 31st July 2025**
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention and in accordance with the statement of recommended practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible Fixed Assets**
Tangible fixed assets are measured at cost less accumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehicles 25% reducing balance
Computers & Equipment 20% reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. VOLUNTARY INCOME**
||**2025**||**2024**||
|---|---|---|---|---|
||**£**||**£**||
|Donations received||31,630||30,546|
|Gift aid reclaim||-||4,000|
|**Total**||**31,630**||**34,546**|
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **Notes to the Financial Statements - continued For the year ended 31st July 2025**
## **3. CHARITABLE ACTIVITIES COSTS**
||**Direct costs**||**Direct costs**||
|---|---|---|---|---|
||**2025**||**2024**||
||**£**||**£**||
|Event||3,221||2,921|
|Food & Subsistence||866||-|
|Donations||-||860|
|Saturday school||-||1,000|
|**Resources expended on charitable activities**||**4,087**||**4,781**|
## **4. GOVERNANCE COSTS**
||**2025**
**£**
**2024**
**£**|
|---|---|
|Rent & rates
Office expenses
Legal & Professional
Travel expenses
Insurance
Light, Heat & Power
Food
Accountancy
Entertainment
Vehicle Tax / Motor
Printing Cost
Repair & Maintenance
Subscriptions
Postage, stationery & software
Honorarium
Sundry
**Total**|11,650
10,200
3,504
-
2,150
1,875
2,514
1,778
1,360
-
964
500
-
847
300
600
316
48
335
2,850
250
-
200
110
156
158
21
277
-
500
-
224|
||**23,720**
**19,965**|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st July 2025.
## **Trustees' expenses**
There were no trustees expenses paid in the year ended 31st July 2025.
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CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH
## **CHRIST APOSTOLIC CHURCH CANAANLAND CLARION CALL PARISH**
## **Notes to the Financial Statements - continued For the year ended 31st July 2025**
## **6. DEBTORS**
||**2025**||**2024**||
|---|---|---|---|---|
||**£**||**£**||
|Other debtors||15,100||15,100|
|**Total**||**15,100**||**15,100**|
## **7. CREDITORS : AMOUNTS FALLING DUE WITHIN ONE YEAR**
||**2025**||**2024**||
|---|---|---|---|---|
||**£**||**£**||
|Accrued expenses (Accountancy)||1,200||1,200|
|Other creditors||360||-|
|**Total**||**1,560**||**1,200**|
## **8. MOVEMENT IN FUNDS**
||**As at**
**31.07.24**
**£**||**Surplus/**
**(deficit)**
**in year**
**£**||**As at**
**31.07.25**
**£**||
|---|---|---|---|---|---|---|
|Unrestricted funds|||||||
|General fund||52,285||3,825||56,110|
## **9. TANGIBLE FIXED ASSETS**
||**Computers**
**& Equipment**
**£**||**Motor**
**Vehicles**
**£**||**Total**
**£**||
|---|---|---|---|---|---|---|
|**Cost**|||||||
|At 1st August 2024||-||-||-|
|Additions||-||-||-|
|At 31st July 2025||-||-||-|
|**Depreciation**|||||||
|At 1st August 2024||-||-||-|
|Charge for the year||-||-||-|
|At 31st July 2025||-||-||-|
|**Net book value**|||||||
|At 31st July 2025||-||-||-|
## **10. CREDITORS : AMOUNTS FALLING DUE AFTER ONE YEAR**
||**2025**||
|---|---|---|
||**£**||
|Bank loans||-|
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