T
|**Trustees' Annual Report**|**Trustees' Annual Report**|**Trustees' Annual Report**|**Trustees' Annual Report**|**Trustees' Annual Report**|**for theperiod**|**for theperiod**|**for theperiod**|
|---|---|---|---|---|---|---|---|
|**From**|Period start date|||**To**|Period end date|||
||01|08|2021||31|07|2022|
## Section A Reference and administration details
**Charity name** THE INTERNATIONAL FELLOWSHIP FOR CHRIST
## **Other names charity is known by**
**Registered charity number (if any)** 272823
**Charity's principal address**
213A RAILTON ROAD LONDON **Postcode SE24 0LX**
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Rev Trevor Baxter||||
||Norma Gray||||
||Rubell Moore||||
||||||
||||||
||||||
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
**Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure,governance and management**
March **2012**
**TAR**
1
## **Description of the charity’s trusts**
TRUST DEED
Type of governing document (eg. trust deed, constitution) TRUST How the charity is constituted (eg.trust, association,company) APPOINTED BY CHURCH MEMBERS Trustee selection methods
(eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant,about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any relatedparties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
- a) To present the Christian message and way of life, to win people for Jesus Christ and to introduce them to the fellowship of Christ.
**Summary of the objects of the charity set out in its governing document**
- b) To help young people develop their physical, mental, and spiritual capacities so that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved.
March **2012**
**TAR**
2
The Charity Governing document is a CIO-Foundation constitution that was converted on 5[th] March 2019. The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities, and monitor the financial position.
**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
## **Additional details of objectives and activities (Optional information)**
The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.
You **may choose** to include further statements, where relevant,about:
- policy on grantmaking;
- policy programme related investment;
- contribution made byvolunteers.
March **2012**
**TAR**
3
Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles and doctrines of the Christian faith. Due to the pandemic the organisation hosted all its programs and events online via Zoom.
March **2012**
**TAR**
4
## **Section E Financial review**
**Brief statement of the charity’s policy on reserves**
The income of the charity is over £40,000 and was from donations received from members. The church managed its expenses well. The church is an ongoing concern. This year they had a reasonable surplus at the end of the financial year.
## RESERVE POLICY
It is the policy of the charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure. This provides sufficient funds to cover any emergencies that may arise from time to time. The charity seeks to build up and maintain this level throughout the year.
## RISK MANGEMENT
The charity have assessed all major risks to which it is exposed to, in particular those related to operations and finances, and are satisfied that, systems are in place to mitigate exposure to major risks.
**Details of any funds materially in deficit**
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## TRUSTEE RESPONSIBILITIES
Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:
- Select suitable accounting policies and apply them consistently.
- Make judgements and estimates that are reasonable and prudent.
- State whether the applicable accounting standards have been followed.
- Prepare financial statements on an ongoing basis.
They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011. They also have the responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
March **2012**
**TAR**
5
**Signedon behalf of the charity’s trustees Signature(s) R Moore Full name(s)** Rubell Moore **Position (eg Secretary, Chair,** Trustee **etc)** 15 July 2024
March **2012**
**TAR**
6
THE INTERNATIONAL FELLOWSHIP FOR CHRIST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2023
CHARITY NUMBER: 272823
## **THE INTERNATIONAL FELLOWSHIP FOR CHRIST**
## **LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 31ST JULY 2023**
## **ADDRESS FOR CORRESPONDENCE**
IFC 213A RAILTON ROAD LONDON SE24 OLX
## **REGISTERED CHARITY NUMBER**
272823
## **GOVERNING DOCUMENT**
CONSTITUTION ADOPTED 14TH MAY 1978
## **TRUSTEES**
Rev Trevor Baxter Norma Gray Rubell Moore Rudall Moore
## **PRINCIPAL BANKERS**
BARCLAYS BANK UK PLC I CHURCHILL PLACE LONDON E14 5HP
## **INDEPENDENT EXAMINER**
FRESH FIRE ORGANISATION GENERATOR BUSINESS CENTRE 95 MILES ROAD MITCHAM SURREY CR4 3FH
**THE INTERNATIONAL FELLOWSHIP FOR CHRIST 213A RAILTON ROAD**
1
**LONDON SE24 OLX**
|**INDEX**
**Legal & Administrative Details**
**Index**
**Trustee’s Report**
**Independent Examiner’s Report**
**Statement of Financial Activities**
**Balance Sheet**
**Notes on the financial Statements**|**Page**|
|---|---|
||**1**
**2**
**3-4**
**5**
**6**
**7**
**8-11**|
## **THE INTERNATIONAL FELLOWSHIP FOR CHRIST**
**TRUSTEES' REPORT YEAR ENDED 31[st] JULY 2023.**
2
The trustees are pleased to present their report for the year ended 31 July 2023 for the charity, The International Fellowship for Christ with charity number 272823.
The Trustees of the charity are:
Rev Trevor Baxter Norma Gray Rubell Moore Rudall Moore
The principal address of the charity is: 213A Railton Road London SE24 OLX
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity governing document is a CIO-Foundation constitution that was converted on 1st March 2019.The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.
## **OBJECTIVES AND ACTIVITIES**
The Objects of the organisation are as follows:
- A) TO PRESENT THE CHRISTIAN MESSAGE AND WAY OF LIFE, TO WIN PEOPLE FOR JESIS CHRIST AND TO INTRODUCE THEM TO THE FELLOWSHIP OF CHRIST.
- B) TO HELP YOUNG PEOPLE DEVELOP THEIR PHYSICAL MENTAL AND SPIRITUAL CAPACITIES SO THAT THEY MAY GROW TO FULL MATURITY
- AS INDIVIDUALS AND MEMBERS OF SOCIETY AND THAT THEIR CONDITIONS OF LIFE MAY BE IMPROVED.
The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.
## **ACHIEVMENTS AND PERFORMANCE**
3
The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles and doctrines of the Christian faith. Due to the pandemic the organisation hosted all its programs and events online via ZOOM.
## **FINANCIAL REVIEW**
The income of the charity is above £35,000 and was from donations received from members. The church managed its expenses well. The church is an ongoing concern.
This year they had a reasonable surplus at the end of the financial year.
## **RESERVE POLICY**
It is the policy of the Charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure. This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The charity will seek to build up and maintain this level throughout the year.
## **RISK MANAGEMENT**
The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.
## **TRUSTEE RESPONSIBILITIES**
Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:
1. Select suitable accounting policies and apply them consistently.
2. Make judgements and estimates that are reasonable and prudent.
- 3.State whether the applicable accounting standards have been followed
4. Prepare financial statements on an ongoing basis.
They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011. They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.
Approved by the Trustees on 15[th] July 2024 and signed on their behalf by:
Independent Examiner's Report To the Trustees
4
## **THE INTERNATIONAL FELLOWSHIP FOR CHRIST**
I report on the accounts of the church for the year ended 31st July 2023 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.
## **Respective responsibilities of trustees and examiner**
The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 20|| Act), does not apply. It is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act.
- Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.
- 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 Commissioners. An examination includes a review of the accounting records kept b) the church 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 I do not express an audit Opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention;
- (1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
- proper accounting records are kept in accordance with section 130 of the 2011 Act
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Joseph M. Nelson (FCCA) Signed: J Nelson & Co
Chartered Certified Accountants & Registered Auditors 14 Claypole Road London E15 2RJ
## **THE INTERNATIONAL FELLOWSHIP FOR CHRIST**
5
## **Statement of Financial Activities for the year ended 31[st] July 2023**
|||**Unrestricted**|**Unrestricted**|**Total Funds**||
|---|---|---|---|---|---|
|||**Funds**||**2023**
|**2022**|
|**Incoming Resources from**|**Note**|**£**||**£**||
|**generated funds**||||||
|Donations and Legacies||**2**|45,101|45,101
|38,823|
|Investment income||**3**|0|0|0|
||||45,101|45,101|38,823|
|Other Income||||||
|**Total Incoming**|||45,101|45,101|38,823|
|**Resources**||||||
|**Resources Expanded**||||||
|**Charitable activities in furtherance of objectives**||||||
|Charitable Activities||**5**|88,327|88,237|33,866|
|Other||**4**|1,040|1,040|780|
|**Total Resources**||||||
|**Expended**|||89.277|89,277|34,645|
|**Net movement in funds**|||(44,176)|(44,176)|4,178|
|**Reconciliation of Funds**||||||
|Total Funds brought forward|||775,954|775,954
|771,776|
|Total Funds carried forward|||**731,778**|731,778|775,954|
The above funds are all classed as to purpose
All movements of funds and all recognised gains and losses are included above.
The notes on the accounts form part of these accounts.
**THE INTERNATIONAL FELLOWSHIP FOR CHRIST Balance Sheet as at 31st July 2023**
6
|||||
|---|---|---|---|
|**Note**
||**2023**|**2022**|
|**Fixed Assets**||£|£|
|Tangible fixed assets
**5**
||657,678
|658,648|
|||657,678|658,648|
|||||
|||||
|**Current Assets**
Cash at bank and
in hand
Debtors & prepayments
|
|50,828
24,000|118,033
0|
|
||74,828|118,033|
|**Creditors: amounts falling due within one year**||||
|||||
|Creditors & accruals
**8**728|||728|
|||||
|**Net Current Assets**
74,100|||117,306|
|||||
|||||
|**Net Assets**
731,778|||775,954|
|||||
|**Unrestricted Funds**
General Fund
731,778|||775,954|
|||||
|**TOTAL FUNDS**
731,778|||775,954|
|||||
|||||
For the year ended 31[st] July 2023 THE INTERNATIONAL FELLOWSHIP - FOR CHRIST accounts shown above represent a true and fair view of the financial position of the charity
Approved by board of directors on 15[th] July 2023
And signed on their behalf by TRUSTEE
## **THE INTERNATIONAL FELLOWSHIP FOR CHRIST**
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2023
7
## **1) Accounting Policies**
## **1.1 Basis of Accounting**
These accounts have been prepared under the historic cost convention with items Recognised at cost or transaction values otherwise stated in the relevant note(s) to These accounts. The accounts have been prepared 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 (FRS102) issued on 16 July 2014
1.2 **Going Concern:** The accounts are prepared on a going concern basis.
1.3 The accounts present a true and fair view and no change have been made to the accounting policies adopted.
1.4 No changes to the accounting estimates have occurred in the reporting period.
1.5 No material prior year error have been identified in the reporting period.
## _Recognition of Income_
These are included in the Statement of Financial Activities (SOFA) when:
- The charity becomes entitled to resources;
- it is more likely than not that the trustees will receive the resources;
- -The monetary value can be measured with sufficient reliability.
## _Grants and Donations_
Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 512 FRS102 SORP)
## _Tax reclaim on donations and gifts._
Gift Aid receivable is included in the income when there is a valid declaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated in addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **EXPENDITURE AND LIABILITIES**
## _Liability Recognition_
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## _Grants and Support Costs_
Support costs have been allocated between the governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
## **THE INTERNATIONAL FELLOWSHIP FOR CHRIST**
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2023
## _Creditors_
The charity has creditors which are measured at settlement amounts less any trade discounts.
8
## **ASSETS**
_Tangible Fixed Assels for use by the charity_ They are capitalised if they can be used for more than one year. They are valued at cost. The depreciation is calculated at 20% reducing balance method.
## _Debtors_
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash.
**THE INTERNATIONAL FELLOWSHIP FOR CHRIST Notes to the accounts for year ended 31[st] July 2023**
## **2 Voluntary**
Unrestricted Total funds Total funds Funds 2023 2022
9
|Church collections
£
£
£
Donations
45,101
45,101 38,823
Total
**45,101**
**45,101 38,823**
**3 Investment income**
Unrestricted
Total funds
Funds £
2023/£
2022/£
Bank Interest
**0**
**0**
0
**4 Other**
Amount 2023/£
2022/£
Charitable donations
1,040
780
0
0
**1,040**
**780**
**5 FIXED ASSETS**
Land and Plant and Furniture &
**Cost**Buildings Equipment Fittings**Total**
01/08/2022 670,133 850 6,514 677,497
Additions 0 0 0
31/07/2023 670,133 850 6,514 677,497
**Depreciation**
01/08/2022 15,364 306 3,179 18,849
charge for year 0 136 834 970
31/07/2023 15,364 442 4,013 19,819
**NBV**
31/07/2023 654,769 408 2,501 657,678
01/08/2022 654,769 544 3,335 658,648|£
£
45,101
45,101
**45,101**
**45,101**|£
38,823
**38,823**|
|---|---|---|
## **THE INTERNATIONAL FELLOWSHIP FOR CHRIST Notes to the accounts for year ended 31[st] July 2023**
## **6 Cost of Activities in furtherance of Charity’s Objectives**
||2023/£|2022/£|
|---|---|---|
|Establishment costs|0|0|
10
|Accountancy fees|1,082 650|
|---|---|
|Communications and IT|1,267 781|
|Depreciation and Impairment|970 970|
|Legal fees|55,229 0|
|Gifts and Donations|8,410 3,340|
|Professional fees|0
0|
|Light and Heat|12,294 12,011|
|Books and Stationery|303 68|
|Subscriptions|0 0|
|Repairs|6,477 12,362|
|Church Supplies|0 2,661|
|Insurance|1,837 1,650|
|Rates|213 152|
|**Total**|88,082 34,645|
**8** The operational work of the charity was undertaken by volunteers during the financial year.
## **9 Creditors: amounts falling due within one year.**
||£
|£|
|---|---|---|
||2023
|2022|
|Creditors|728|728|
|Total|728|728|
11
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees**
Charity Name THE INTERNATIONAL FELLOWSHIP FOR CHRIST
**On accounts for the year** 31 JULY 2023 **Charity no** 272823 **ended (if any) Set out on pages** 1 - 11 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 July 2022** .
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** [The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of [insert name of applicable listed body]]. _Delete_ [ ] _if not applicable._
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:** jmnelson **Date:** 01 July 2024 **Name:** JOSEPH M. NELSON **Relevant professional** ACCA **qualification(s) or body (if any):**
1
**Oct 2018**
**IER**
**Address:** 14 CLAYPOLE ROAD STRATFORD, LONDON E15 2RJ
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**Oct 2018**
**IER**