UPPER ROOM CHRISTIAN FELLOWSHIP REPORT OF THE DIACONATE 2022-2023 During this year we have experienced an increase in the attendance of tne meetings and we have been blessed with brothers and sisters from Iran. We continue to share the Gospel message of salvation through the Lord Jesus Christ to the people of Altrincham and surrounding areas. Full use was made of the technology provided by "Facebook" and the Sundav meetings and the Bible studies were "Livestreamed" so that People all over the World were able to access our meetings and the Word of God was reaching people that normally were beyond our reach. Our prayer meetings are really affective and we are experiencing miraculous and amazing answers to prayer; an outpouring of the Spirit continues to be our heart's cry, a revival is the great need of today. Prayer for Israel is an important part of our intercession especially that God watch over and protect its people wherever they may be living in the World. Olive Tree Ministries keep us informed regarding the situation in Israel and enable us to direct our prayer support to the definite needs of Israel. The Bible study meetings have been well attended and the discussions following prove to be interesting and lively. Our support for missionary work in the Philippines, India and Africa is on-going both financially and in respect of prayer. We thank the Lord that the organisations that we support are doing exceptionally well in reaching their communities.
UNAUDITED FIMANCIALSTATEMENYS FOR THE YEAR ENDED 31ST MARCH 2023 UPPER ROOM CHRISTIAN FELLOWSHIP
UPPER ROOM CHRISTIAN FELLOWSHIP CONTENTS OF THE FINANCIAL STATEMENTS for thè Year Ended 3tst Marth 2023 Pa8e Genèral Infomiatlon A¢tountants' Report and aient Approval Certificate Detalled Profrt and Loss Accounl Balance Sheet Notes to the Flnanclal Statements
UPPER ROOM CHRISTIAN FELLOWSHIP GENERAL INFORMATION ltsrthe Year Ended 3ts1 Marth 2023 PROPIIIEfoR: L S Hailes ADDRES5., clo Mrj Gothard 28 Braemar Drive Sale Cheshirè M33 4NJ ACCOUNTANTS: LIG I( Barbirolli Square Manchester M2 3BD Page I
FINANCIAL STATEMENTS for the Year Ended 31s1 March 2023 ACCOUNTANTS, REPORT TO UPPER ROOM CHRISTIAN FELLOWSHIP In accordance with our terrn5 01 en8a8ernent we have ppared for your approval the financial 5taternents from the accountin8 records and from information explanations you have given us. This report Is made solely to you, In actOTdènce with otsr teim5 of Èngagement Oui work has been undertaken solely to PTepare for your approval the financial statemenis and statÈ those rnatter5 that we have aareed to stale io you i this report. To the fullest ektent permitted by law. we do not accept or assume responsibility to anyone orher than you foroui workor foT ihis report_ You have approved the financ31 st3iement5 and have acknowledged your responsibility for them. for the èppropriateness of the financial reportin8 framework adopred and for providin8 all infortnatlDn and explanations nece553ry for iheii cornpilètion We have not verified the accuraLy or (ompleseness of the accounting records OT ¢nformation and explanations you have given us and we do not. thereforè. Èxpress any opinion on the financial staterr¢ents. KJG 100 Barbirolli Sqtjare Manchester th12 38D Date.. CUENT APPROVAL CERTIFICATE l approve the financial stotements and confirm ihat I have mède available all relev?rTrt records and ¢nformation for Iheir yreparatlon. I S Hailes 03te' Page 2
UPPER ROOM CHRISTIAN FELLOWSHIP DETAILED PROFIT AND LOSS ACCOUNT forthè Year Ended 3tst March 2023 2023 2022 Incomè Oonations & Gift aid Other incomÈ 22.691 35,145 30.635 32.025 57A36 62,660 Empèndltu Ministrie5 Gifts Property insurance Light ané heat Printin8 and ststtonery Implèment repair5 Motorexpenses Sundry expenses Accountancy Legal fees 26,140 14.413 980 3,676 12,594 222 3,826 3.699 320 1,680 1,8CQ 4.456 10.610 SA62 2,215 1,571 1,260 $4.892 43.210 19.450 FIMnce ¢osts Credit card iii 2.833 19,406 Deprttlatlon Plant and machinery 421 495 NET PROFIT 2.412 18,911 Page 3
UPPER ROOM CHRISTIAN FELLOWSHIP BALANCE SHEET 31st Marth 2023 2023 2022 Notes FIXEO ASSETS Tan8ible assets 238.585 239,6 CURRENT ASSEtS Trade debtors Bank account no. I 5.759 Il.702 6,123 104,774 14461 110.897 CURRE LIABILITIES Trade crÈditor5 A¢¢rued eypen5es 18791 12,4951 12.1051 (2.105) 13.3741 110,356 107.523 ASS5 348,941 346,529 FINANCED BY CAPITALACCOUNT 348.941 346.529 Pa8e 4
UPPER ROOM CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS lor the Vear Ended 31st March 2023 ACCOUNnNG IY)LICIES TangIb Ilxed assets Depreciation is provided at the foll¢)win8 annual rate5 in order to write off each at over its estimated useful Plant and Machinery- 15% RèdLKin8 Balance At each balance sheet dète, the Company rèviews the ¢arrying amounts of its tan8ible fixed assets to dÈtermine whether there is any indication that any item5 have suffered an irnpairment 1055. If any such indication èxists, thè recoverable amount of an asset is estimated in order to determine the extent of the impaimient Ioss. if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-8enerating unitto which the assèt belongs. If the recoverablè amount of an asset Is estimated to be less than its carrying amount. the carryin8 amount of the asset is reiluced to its recoverable amount. Impairment loss is recognistd as an expense immediatèly. TANG16LE FIXED ASSEF5 Ffeèhold property Plant and rnathlnery Totals COST At 1st April 2022 and 3tst March 2023 236,2fAI 46,212 2Bi412 DEPRECTION At 1st April 2022 Char8e lor year 43,406 421 43,406 421 At 31st March 2023 43J27 43.827 Nrr BOOKVAWE At 31st March 2023 2362lXI 2,385 238,585 At 31st March 2022 236.2C 2,8C 239,006 CAPITALACCOUNr 202a 2022 Broughtftsrward Add et profit Capital introduced 346.529 327.019 2.412 18.911 599 348,941 346.529 Page 5
UNAUDITED FIMANCIALSTATEMENYS FOR THE YEAR ENDED 31ST MARCH 2023 UPPER ROOM CHRISTIAN FELLOWSHIP
UPPER ROOM CHRISTIAN FELLOWSHIP CONTENTS OF THE FINANCIAL STATEMENTS for thè Year Ended 3tst Marth 2023 Pa8e Genèral Infomiatlon A¢tountants' Report and aient Approval Certificate Detalled Profrt and Loss Accounl Balance Sheet Notes to the Flnanclal Statements
UPPER ROOM CHRISTIAN FELLOWSHIP GENERAL INFORMATION ltsrthe Year Ended 3ts1 Marth 2023 PROPIIIEfoR: L S Hailes ADDRES5., clo Mrj Gothard 28 Braemar Drive Sale Cheshirè M33 4NJ ACCOUNTANTS: LIG I( Barbirolli Square Manchester M2 3BD Page I
FINANCIAL STATEMENTS for the Year Ended 31s1 March 2023 ACCOUNTANTS, REPORT TO UPPER ROOM CHRISTIAN FELLOWSHIP In accordance with our terrn5 01 en8a8ernent we have ppared for your approval the financial 5taternents from the accountin8 records and from information explanations you have given us. This report Is made solely to you, In actOTdènce with otsr teim5 of Èngagement Oui work has been undertaken solely to PTepare for your approval the financial statemenis and statÈ those rnatter5 that we have aareed to stale io you i this report. To the fullest ektent permitted by law. we do not accept or assume responsibility to anyone orher than you foroui workor foT ihis report_ You have approved the financ31 st3iement5 and have acknowledged your responsibility for them. for the èppropriateness of the financial reportin8 framework adopred and for providin8 all infortnatlDn and explanations nece553ry for iheii cornpilètion We have not verified the accuraLy or (ompleseness of the accounting records OT ¢nformation and explanations you have given us and we do not. thereforè. Èxpress any opinion on the financial staterr¢ents. KJG 100 Barbirolli Sqtjare Manchester th12 38D Date.. CUENT APPROVAL CERTIFICATE l approve the financial stotements and confirm ihat I have mède available all relev?rTrt records and ¢nformation for Iheir yreparatlon. I S Hailes 03te' Page 2
UPPER ROOM CHRISTIAN FELLOWSHIP DETAILED PROFIT AND LOSS ACCOUNT forthè Year Ended 3tst March 2023 2023 2022 Incomè Oonations & Gift aid Other incomÈ 22.691 35,145 30.635 32.025 57A36 62,660 Empèndltu Ministrie5 Gifts Property insurance Light ané heat Printin8 and ststtonery Implèment repair5 Motorexpenses Sundry expenses Accountancy Legal fees 26,140 14.413 980 3,676 12,594 222 3,826 3.699 320 1,680 1,8CQ 4.456 10.610 SA62 2,215 1,571 1,260 $4.892 43.210 19.450 FIMnce ¢osts Credit card iii 2.833 19,406 Deprttlatlon Plant and machinery 421 495 NET PROFIT 2.412 18,911 Page 3
UPPER ROOM CHRISTIAN FELLOWSHIP BALANCE SHEET 31st Marth 2023 2023 2022 Notes FIXEO ASSETS Tan8ible assets 238.585 239,6 CURRENT ASSEtS Trade debtors Bank account no. I 5.759 Il.702 6,123 104,774 14461 110.897 CURRE LIABILITIES Trade crÈditor5 A¢¢rued eypen5es 18791 12,4951 12.1051 (2.105) 13.3741 110,356 107.523 ASS5 348,941 346,529 FINANCED BY CAPITALACCOUNT 348.941 346.529 Pa8e 4
UPPER ROOM CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS lor the Vear Ended 31st March 2023 ACCOUNnNG IY)LICIES TangIb Ilxed assets Depreciation is provided at the foll¢)win8 annual rate5 in order to write off each at over its estimated useful Plant and Machinery- 15% RèdLKin8 Balance At each balance sheet dète, the Company rèviews the ¢arrying amounts of its tan8ible fixed assets to dÈtermine whether there is any indication that any item5 have suffered an irnpairment 1055. If any such indication èxists, thè recoverable amount of an asset is estimated in order to determine the extent of the impaimient Ioss. if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-8enerating unitto which the assèt belongs. If the recoverablè amount of an asset Is estimated to be less than its carrying amount. the carryin8 amount of the asset is reiluced to its recoverable amount. Impairment loss is recognistd as an expense immediatèly. TANG16LE FIXED ASSEF5 Ffeèhold property Plant and rnathlnery Totals COST At 1st April 2022 and 3tst March 2023 236,2fAI 46,212 2Bi412 DEPRECTION At 1st April 2022 Char8e lor year 43,406 421 43,406 421 At 31st March 2023 43J27 43.827 Nrr BOOKVAWE At 31st March 2023 2362lXI 2,385 238,585 At 31st March 2022 236.2C 2,8C 239,006 CAPITALACCOUNr 202a 2022 Broughtftsrward Add et profit Capital introduced 346.529 327.019 2.412 18.911 599 348,941 346.529 Page 5