Charity number: 1202764
**ICF YORKSHIRE FINANCIAL STATEMENTS FOR THE 257 DAY PERIOD ENDED 31/12/2023**
**Prepared By:** Crumpton & Co Ltd Chartered Accountants
## **ICF YORKSHIRE**
**FINANCIAL STATEMENTS FOR THE 257 DAY PERIOD ENDED 31/12/2023**
## **TRUSTEES**
Florence Mugira Jane Waikatha Falina Ogada
## **REGISTERED OFFICE**
## **CHARITY NUMBER**
1202764
## **ACCOUNTANTS**
Crumpton & Co Ltd Chartered Accountants
page 1
## **ICF YORKSHIRE**
## **ACCOUNTS**
## **FOR THE 257 DAY PERIOD ENDED 31/12/2023**
## **CONTENTS**
||Page|
|---|---|
|Report of the Trustees|3|
|Accountant's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 to 11|
|Detailed Statement of Financial Activities|10|
page 2
## **ICF YORKSHIRE**
## **FOR THE 257 DAY PERIOD ENDED 31/12/2023**
## **TRUSTEES' REPORT**
The trustees present their report and accounts for the 257 day period ended 31/12/2023
## **PRINCIPAL ACTIVITIES**
The interdenominational church ICF acknowledges the diversity of denominations. A permanent home for Christians, as described in Revelation 5:9–10 (And they sang a new song that said, you are worthy to take the book and open its seals because you were killed, and you have redeemed us to God by your blood from all peoples, nations, and races. You have also made us kings and priests for our God, and we will rule the earth)
Our core values as believers in Christ are generosity, relationship integrity, excellence and evangelism
## Our mission
"To love both God and people." We send them out on a mission after teaching them the truth and reaching them with love and grace.
Our gracious gift we administer to honour the Lord himself and show eagerness to help. For we are taking care to do what is right, not only in the eyes of Lord but also in the eyes of men (2 Corinthians 8:21).
To be acheived by:
1. Giving opportunity to others to volunteer their services in different ways towards supporting the work of the charity. Evangelising, home visitation and the sick in hospitals.
- 2.. Providing a forum and training children and young people in learning musical instruments which has attracted young ones from the neighbourhood coming to practice the instruments.
3. Facilitates activities such as weddings, baby christening, graduation ceremony, thanksgiving events, home visitations for the sick and bereaved.
## **ACHIEVEMENTS PERFORMANCE**
1. Contributions were made to the unfortunate loss of one of our fellow members. The church took the role to facilitate the service, burial including the after-funeral meal and time to pray with the family members and also worked with the city council.
2. ICF Yorkshire has a branch in Gambia which is supported through the church with the offering given by the members.
3. The church holds annual conferences open to the public, with invited guest speakers. Providing lunches, snacks, and refreshments. Where the church caters for expenses for some of the invited guest speakers.
4. There is something special about worshipping together and time of interaction outside the church. A BBQ was organised in the summer. Which creates a free interaction atmosphere and helps members to open to one another.
5. The church is opening the door for coffee morning for people the community to come for hot drink, in a warm environment, meet others and tackle their loneliness and isolation while talking to them about Christ.
page 3
## **ICF YORKSHIRE**
## **FOR THE 257 DAY PERIOD ENDED 31/12/2023**
## **TRUSTEES' REPORT**
## **FINANCIAL REVIEW**
For the period under review the trustees have designated that £36,000 be put as a reserve for use in the purchase of a church building.
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
The charity is a Charitable Incorporate Organisation (CIO) registered with the Charity Commission.
It is a new registered charity, and this is our first trustees return.
The charity is managed by the three trustees and the church committee members. Once in a year the church committee members and the trustees meet to discuss issues which are important in the organisation for example finance issues and any matters arising
We are using the framework provided by the Charity Commission in learning to acquire adequate understanding to run the ICF Yorkshire Charity.
And guidance provide by the Charity Commission so we are functioning in accordance with the relevant legislation covering areas such as safeguarding of the vulnerable adults and children, social media and disclosures.
The report was prepared in accordance with the Statement of Recommended Practice (SORP).
This report was approved by the Board of Trustees on 30/10/2024
Florence Mugira Trustee
page 4
## **ICF YORKSHIRE**
## **ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS**
## **OF ICF YORKSHIRE , FOR THE 257 DAY PERIOD ENDED 31/12/2023**
In order to assist you to fulfill your duties under The Charities (Accounts and Reports) Regulations 2008, we have prepared for your approval the accounts of ICF YORKSHIRE for the 257 day period ended 31/12/2023 as set out on pages 7 to 12
As a practising member of the ICEAW , we are subject to its ethical and other professional requirements which are detailed on their website.
This report is made solely to the Board of Directors of ICF YORKSHIRE , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of ICF YORKSHIRE and state those matters that we have agreed to state to the Board of Directors of ICF YORKSHIRE , as a body, in this report, in accordance with the requirements of the as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ICF YORKSHIRE and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ICF YORKSHIRE has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of ICF YORKSHIRE . You consider that ICF YORKSHIRE is exempt from the statutory audit requirement for the 257 day period .
We have not been instructed to carry out an audit or a review of the accounts of ICF YORKSHIRE . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
We have not been instructed to carry out an audit or a review of the accounts of ICF YORKSHIRE . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Crumpton & Co Ltd Chartered Accountants
30/10/2024
page 5
## **ICF YORKSHIRE**
**Statement of Financial Activities for the year ended 31/12/2023**
|**Income**
Income from generated funds
Donations and legacies
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
Transfers between funds
**Gains/(losses) on revaluation of fixed assests**
**Net movement in funds:**
**Net income for the year**
**Net funds carried forward**|**Unrestricted**
**funds**
**£**
41,868
**41,868**
5,566
**5,566**
**36,302**
(36,000)
**302**
**302**|**Restricted**
**funds**
**£**
949
**949**
949
**949**
**-**
36,000
**36,000**
**36,000**|**2023**
**Total**
**£**
42,817|
|---|---|---|---|
||||**42,817**|
||||6,515|
||||**6,515**|
||||**36,302**
-
**36,302**|
||||**36,302**|
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 6
|**ICF YORKSHIRE**||**2023**
**£**
36,302|
|---|---|---|
|**BALANCE SHEET AT 31/12/2023**
**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
3
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
**Unrestricted funds**
**5**
General fund
**Restricted funds**
**6**|36,602
36,602
300||
|||36,302|
|||302
**36,000**|
|||36,302|
These accounts have been prepared in accordance with theStatement of Recommended Practice (SORP) applicable to charities and with Financial Reporting Standard (FRS) 102.
## **Approved by the board of trustees on 30/10/2024 and signed on their behalf by**
............................. Florence Mugira Trustee
page 7
## **ICF YORKSHIRE**
## **NOTES TO THE ACCOUNTS FOR THE 257 DAY PERIOD ENDED 31/12/2023**
## **1. ACCOUNTING POLICIES**
## **1a. Basis Of Accounting**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **1b. 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.
## **1c. Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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.
## **1d. Allocation And Apportionment Of Costs**
All costs relate to the single activity of the charitable company and are recognised accordingly.
## **1e. 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. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
## **2. EMPLOYEES**
-
**2023 No.**
**No.**
Average number of employees
page 8
## **ICF YORKSHIRE**
## **3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other creditors|**2023**
**£**
300|
|---|---|
||300|
## **4. LIMITED LIABILITY**
The charity is a Charitable Incorporate Organisation (CIO) registered with The Charity Commission. The Trustees are not personally liable for the charity's debts.
## **5. UNRESTRICTED FUNDS**
General fund
|**Brought**
**forward**
**£**
-
-|**Incoming**
**resources**
**£**
41,868
41,868|**Outgoing**
**resources**
**£**
(5,566)
(5,566)|**Transfers**
**£**
(36,000)
(36,000)|**Carried**
**forward**
**£**
302|
|---|---|---|---|---|
|||||302|
## **6. RESTRICTED FUNDS**
|**Brought**
**forward**
**£**
-
-|**Incoming**
**resources**
**£**
949
949|**Outgoing**
**resources**
**£**
(949)
(949)|**Transfers**
**£**
36,000
36,000|**Carried**
**forward**
**£**
36,000|
|---|---|---|---|---|
|||||36,000|
page 9
|**ICF YORKSHIRE**||**2023**
**£**
949
12,219
29,649
42,817
42,817|
|---|---|---|
|**Incoming Resources**
**for the year ended 31/12/2023**
**Incoming resources**
**Incoming resources from generated funds**
**Grants**
Hull City Council
**Donations**
Tithes & Offerings
Events Contributions
**Other**
Charity Funds Transferred (Previous Organisation)|949
11,924
295
29,649||
page 10
|**ICF YORKSHIRE**|**2023**
**£**
282
777
4,000
745
100
300
54
50
187
20|
|---|---|
|**Expenses**
**for the year ended 31/12/2023**
**Expenses**
**Costs of generating funds**
**Charitable Activities**
Water rates
Heat and light
Rent
Catering
Minin Bus Hire
Accountancy fees
Upkeep of Services
Communications
Outings costs
Charitable donations||
||6,515|
||6,515|
page 11