05639578falsethe teaching and preaching of God's Word and the sharing of the sacrament2022-12-012023-11-30http://www.companieshouse.gov.uk/2022-11-30http://www.companieshouse.gov.uk/cd:Director12022-12-012023-11-30http://www.companieshouse.gov.uk/cd:Director22022-12-012023-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2022-11-30http://www.companieshouse.gov.uk/cd:Director32022-12-012023-11-30http://www.companieshouse.gov.uk/cd:RegisteredCharity2022-12-012023-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2022-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-11-30http://www.companieshouse.gov.uk/cd:Director42022-12-012023-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-12-012023-11-30http://www.companieshouse.gov.uk/cd:Director52022-12-012023-11-30http://www.companieshouse.gov.uk/cd:Director62022-12-012023-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-12-012023-11-30http://www.companieshouse.gov.uk/2022-12-012023-11-30http://www.companieshouse.gov.uk/2022-11-30http://www.companieshouse.gov.uk/cd:FRS1022022-12-012023-11-30http://www.companieshouse.gov.uk/2023-11-30http://www.companieshouse.gov.uk/cd:FullAccounts2022-12-012023-11-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 05639578
Charity number: 1129937

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30/11/2023

Prepared By:
Kojo & Co
Certified Accountants
118-120
London Road
Mitcham
Surrey
CR4 3LB

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30/11/2023
TRUSTEES
Kwame Appiah-Peprah
Verissa Takyiwaa Akoto
Kofi Ofosu Amaning
Owusu Danso
Ruth Yasmine Wobil
Memuna Amankwa
REGISTERED OFFICE
118-120 LONDON ROAD
MITCHAM
SURREY
CR4 2JQ
COMPANY NUMBER
05639578
CHARITY NUMBER
1129937
ACCOUNTANTS
Kojo & Co
Certified Accountants
118-120
London Road
Mitcham
Surrey
CR4 3LB

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

ACCOUNTS
FOR THE YEAR ENDED 30/11/2023
CONTENTS
Page
Report of the Trustees3
Independent Examiner's Statement5
Statement of Financial Activities7
Balance Sheet8
Notes to the Accounts9 to 14
Detailed Statement of Financial Activities13

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

FOR THEYEARENDED30/11/2023
TRUSTEES' REPORT
The trustees present their report and accounts for theyearended30/11/2023
PRINCIPAL ACTIVITIES
The principal activity of the charity in theyearunder review wasthe teaching and preaching of God's Word and the sharing of the sacrament.
STRUCTURE GOVERNANCE AND MANAGEMENT
The Trustees are elected from the congregation by the entire membership of the church through a secret voting, they serve for a period of four years, they manage and control the day-to-day activities of the church, emergency meeting can be called outside these scheduled meetings.
The Trustees meet once a month, to discuss all matters concerning the church
The trustees who served during the year are
Agnes Evelyn Oppong
Kofi Ofosu-Amaning
Owusu Danso
Ruth Yasmine Wobil
Kwame Appiah-Pepra
Verisa Takyiwaa Akoto
Alice Brenya
All the directors and trustees are members of the company and guarantee to contribute a sum
not exceeding £1.00 to the assets of the company in the event of it being wound up.
At 30 November 2023, there were 8 members
ACHIEVEMENTS AND FUTURE DEVELOPMENTS
The year 2023 was a successful one since we managed to deliver on some of our planned activities. As a Christian charity most of our programmes were centred on Christianity and promoting community cohesion. These included Evangelism in and around Balham and Tooting areas, Health walks and cleaning of community parks every quarter. We were also able to supply non-perishable foods every month through our food bank to assist the homeless and the needy within the Wandsworth and Merton boroughs. In addition to this we also managed to broaden our Ecumenical relations within our community through barbeques and game days with other churches in the area. The charity was mainly run on voluntary donations received during our gatherings on Sundays as well as Gift aid receipts.

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

FOR THEYEARENDED30/11/2023
TRUSTEES' REPORT
Activities for 2024, We have planned to give out Non-perishable foods, we intend to also provide hot meals once a month through our food bank beginning this summer. This is to serve as an extra support to the homeless.
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on12/08/2024
Owusu Danso
Trustee

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

INDEPENDENT EXAMINER'S STATEMENT
FOR THEYEARENDED30/11/2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OFPRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
I report on the accounts of the company for theyearended30/11/2023.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member ofAssocition of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, 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 Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with 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 statement below.

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

INDEPENDENT EXAMINER'S STATEMENT
FOR THEYEARENDED30/11/2023
INDEPENDENT EXAMINERS 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 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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
...................................................
Date: 12/08/2024
Kojo & Co
Certified Accountants
118-120
London Road
Mitcham
Surrey
CR4 3LB
02086468113

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

Statement of Financial Activities
for the year ended30/11/2023
20232022
Unrestricted fundsRestricted fundsTotalTotal
££££
Income
Income from generated funds
Income from Investments224-2249
Income from charitable activities75,7941,47677,27031,963
Total Income and endowments76,0181,47677,49431,972
Expenses
Costs of generating funds
Expenditure on Charitable activities53,54962654,17552,678
Total Expenses53,54962654,17552,678
Net gains on investments
Net Income22,46985023,319(20,706)
Transfers between funds(14,035)14,035(46,348)(46,348)
Gains/(losses) on revaluation of fixed assests
Net movement in funds:
Net income for the year8,43414,885(23,029)(67,054)
Total funds brought forward67,08012,306125,734146,439
Net funds carried forward75,51427,191102,70579,385
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

BALANCE SHEET AT 30/11/2023
20232022
Notes££
FIXED ASSETS
Tangible assets35071,018
CURRENT ASSETS
Cash at bank and in hand122,274109,293
122,274109,293
CREDITORS: Amounts falling due within one year420,07630,926
NET CURRENT ASSETS102,19878,367
TOTAL ASSETS LESS CURRENT LIABILITIES102,70579,385
CAPITAL AND RESERVES
Unrestricted funds6
General fund75,51459,009
Restricted funds727,19120,376
102,70579,385
For the year ending 30/11/2023 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 12/08/2024 and signed on their behalf by
.............................
Verissa Takyiwaa Akoto
Trustee

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2023
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.
1f. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

1g. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. EMPLOYEES
20232022
No.No.
Average number of employees--
3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/12/20221,0009,39610,396
At 30/11/20231,0009,39610,396
Depreciation
At 01/12/20221,0008,3789,378
For the year-511511
At 30/11/20231,0008,8899,889
Net Book Amounts
At 30/11/2023-507507
At 30/11/2022-1,0181,018
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Bank loans and overdrafts-10,000
Other creditors20,07620,926
20,07630,926

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

5. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding ££1.00, to the company should it be wound up. At 30/11/2023 there were 8 members.
6. UNRESTRICTED FUNDS
Brought forwardIncoming resourcesOutgoing resourcesTransfersCarried forward
£££££
General fund67,08076,018(53,549)(14,035)75,514
67,08076,018(53,549)(14,035)75,514
7. RESTRICTED FUNDS
Brought forwardIncoming resourcesOutgoing resourcesTransfersCarried forward
£££££
Men's Fellowsip2,685350--3,035
Singing Band1,88560(350)-1,595
Choir1,251-(276)-975
YAAF520266-4611,247
Welfare5,493--9,40714,900
Women's Fellowship522800-4,1675,489
BSPG(50)---(50)
12,3061,476(626)14,03527,191
Men's Fellowsip
Funds raised by the men for activities inconnection with the men
Singing Band
Funds raised by the Singing Band for the benefits of the singing band
Choir
Funds raised by the Choir for the activities in connection with the Choir
YAAF
Funds raised by the Youth in connection with the activities of the youth
Welfare
Funds raised for the relief of poverty in the church and in the community
Women's Fellowship
Funds raised by the women for the activites related to the women
BSPG

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

7. RESTRICTED FUNDS
Funds raised for the activities in connection with the Bible studies
Building Fund
Funds raised toards the purchase of worship centre

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

Incoming Resources
for the year ended30/11/2023
20232022
££
Incoming resources
Incoming resources from generated funds
2249
Sundry dontions
General offering14,46210,081
Harvest14,6152,945
Tithes25,33412,272
Thanksgiving3,1974,100
Womens Felowship income800106
Men's Fellowship349108
YAAF26620
Singing band60555
Choir-120
Gift Aid14,1871,656
Moderator's Club490-
73,76031,963
77,27031,963
77,49431,972

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

Expenses
for the year ended30/11/2023
20232022
££
Expenses
Costs of generating funds
Charitable Activities
PROMOTION OF RELIGION
Women's Fellowship-303
Welfare5,8153,348
District assessment11,00020,226
Preaching fees2,050700
Refreshmenst & X'mas party2,9921,433
Band expenses5,7606,805
Youth Camp expenses3,714-
Donation2,5503,650
Church expenses1,778963
Rent7,6206,600
Catechist expenses2,7503,500
Repairs and renewals-460
Gift Aid agent's commission3,693-
Travelling & motor expenses2,5032,999
Professional fees900850
Stationery & office supplies475215
Telephone -115
Bank charges64-
Depreciation of band and other equipment511511
54,17552,678
54,17552,678