Charity number: 1202764 ## **ICF YORKSHIRE** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2024** **Prepared By:** Crumpton & Co Ltd Chartered Accountants **ICF YORKSHIRE** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2024** ## **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 YEAR ENDED 31/12/2024** ## **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 12| |Detailed Statement of Financial Activities|11| page 2 ## **ICF YORKSHIRE** ## **FOR THE YEAR ENDED 31/12/2024 TRUSTEES' REPORT** The trustees present their report and accounts for the year ended 31/12/2024 ## **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, evangelism and reaching out to the community at large. 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 achieved 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 support some of our church members during the loss of their loved ones. The members met prayed and made contributions to help with funeral costs. 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 in the community to come for refreshments, in a warm environment, meet others and tackle their loneliness and isolation while talking to them about Christ. 6. Some community members have requested for bibles which we have provided. page 3 ## **ICF YORKSHIRE** ## **FOR THE YEAR ENDED 31/12/2024 TRUSTEES' REPORT** 7. A group of homeless people have also benefitted from this service. 8. Within ICF we have different groups of fellowship for example, youth, men, women and children where they get together to socialise, entertainment, interact and share food. ## **FINANCIAL REVIEW** For the period under review the trustees have designated that additional £9,000 be put as a reserve for use in the purchase of a church building.. As well as the £36,000 already designated for this purpose, giving a total fund for the purchase of a church building of £45, 000. ## **STRUCTURE GOVERNANCE AND MANAGEMENT** The charity is a Charitable Incorporate Organisation (CIO) registered with the Charity Commission. 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 21/10/2025 Florence Mugira Trustee page 4 **ICF YORKSHIRE** ## **ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS** ## **OF ICF YORKSHIRE , FOR THE YEAR ENDED 31/12/2024** 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 year ended 31/12/2024 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 year . 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 14/10/2025 page 5 ## **ICF YORKSHIRE** **Statement of Financial Activities for the year ended 31/12/2024** |**Statement of Financial Activities**
**for the year ended 31/12/2024**||||| |---|---|---|---|---| |**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**
**Gains/(losses) on revaluation of fixed assests**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestric**
**ted funds**
**£**
17,845
**17,845**
8,684
**8,684**
**9,161**
**9,161**
36,272
**45,433**|**Restricte**
**d funds**
**£**
1,000
**1,000**
-
**-**
**1,000**
**1,000**
-
**1,000**|**2024**
**Total**
**£**
18,845
**18,845**
8,684
**8,684**
**10,161**
**10,161**
36,272
**46,433**|2023
Total
£
42,817| |||||42,817| |||||6,545| |||||6,545| |||||36,272| |||||36,272
-| |||||36,272| 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** ## **BALANCE SHEET AT 31/12/2024** |**BALANCE SHEET AT 31/12/2024**||||| |---|---|---|---|---| |**Notes**
**CURRENT ASSETS**
Debtors (amounts falling due within one year)
3
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
4
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
**Unrestricted funds**
**6**
General fund
**Restricted funds**
**7**|500
46,279
46,779
346|**2024**
**£**
46,433
46,433
45,433
**1,000**
46,433|-
36,602
36,602
330|2023
£
36,272| |||||36,272| |||||272
36,000| |||||36,272| For the year ending 31/12/2024 the company was entitled to exemption under section 477 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 Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. ## **Approved by the board of trustees on 21/10/2025 and signed on their behalf by** ............................. Florence Mugira Trustee page 7 **ICF YORKSHIRE** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31/12/2024** ## **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** **2024** 2023 **No. No.** - - Average number of employees page 8 ## **ICF YORKSHIRE** ## **3. DEBTORS** |||| |---|---|---| |**3. DEBTORS**
Amounts falling due within one year:
Other debtors|**2024**
**£**
500
500|2023
£
-| |||-| ## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |---|---|---| |Other creditors|**2024**
**£**
346
346|2023
£
330| |||330| ## **5. CHARITABLE INCORPORATE ORGANISATION (CIO)** The charity is a Charitable Incorporate Organisation registered with the Charity Commission ## **6. UNRESTRICTED FUNDS** |General fund
**Building Fund**
Purchase of Church Building|**Brought**
**forward**
**£**
36,272|**Incoming**
**resource**
**s**
**£**
17,845|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(8,684)
-
(8,684)
-|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(8,684)
-
(8,684)
-|**Carried**
**forward**
**£**
45,433| |---|---|---|---|---|---| ||36,272|17,845||-|45,433| ||||||| page 9 ## **ICF YORKSHIRE** ## **7. RESTRICTED FUNDS** |**Brought**
**forward**
**£**
-|**Incoming**
**resource**
**s**
**£**
1,000|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
-
-
-
-|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
-
-
-
-|**Carried**
**forward**
**£**
1,000| |---|---|---|---|---| |-|1,000||-|1,000| page 10 ## **ICF YORKSHIRE** ## **Incoming Resources for the year ended 31/12/2024** |**Incoming Resources**
**for the year ended 31/12/2024**||||| |---|---|---|---|---| |**Incoming resources**
**Incoming resources from generated funds**
**Grants**
Hull City Council
**Donations**
Tithes & Offerings
Events Contributions
Donation for Computor
**Other**
Charity Funds Transferred (Previous Organisation)|-
17,350
495
1,000
-|**2024**
**£**
-
18,845
-
18,845
18,845|949
11,924
295
-
29,649|2023
£
949
12,219
29,649| |||||42,817| |||||42,817| page 11 ## **ICF YORKSHIRE** |**Expenses**
**for the year ended 31/12/2024**
**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
Missionary donations
Fund Raising & Events costs|**2024**
**£**
201
1,362
6,000
-
-
346
-
-
-
280
495
8,684
8,684|2023
£
282
777
4,000
745
100
330
54
50
187
20
-| |---|---|---| |||6,545| |||| |||6,545| page 12