IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.1.23 31.12.23 31.12.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh040132312022-12-31040132312023-12-31040132312023-01-012023-12-31040132312021-12-31040132312022-01-012022-12-31040132312022-12-3104013231ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-3104013231ns15:PoundSterling2023-01-012023-12-3104013231ns11:FRS1022023-01-012023-12-3104013231ns11:IndependentExaminationCharity2023-01-012023-12-3104013231ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3104013231ns11:FullAccounts2023-01-012023-12-3104013231ns11:CharitiesSORP2023-01-012023-12-3104013231ns16:EnglandWales2023-01-012023-12-3104013231ns11:RegisteredOffice2023-01-012023-12-3104013231ns0:Trustee22023-01-012023-12-3104013231ns0:Trustee32023-01-012023-12-3104013231ns0:Trustee42023-01-012023-12-3104013231ns0:Trustee12023-01-012023-12-3104013231ns11:CompanySecretary12023-01-012023-12-3104013231ns0:Activity82023-01-012023-12-3104013231ns0:Activity82022-01-012022-12-3104013231ns10:WithinOneYear2023-12-3104013231ns10:WithinOneYear2022-12-3104013231ns10:AfterOneYear2023-12-3104013231ns10:AfterOneYear2022-12-3104013231ns0:TotalUnrestrictedFunds2023-12-3104013231ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-01-012023-12-3104013231ns10:PlantMachinery2023-01-012023-12-3104013231ns10:FurnitureFittingsToolsEquipment2023-01-012023-12-3104013231ns10:MotorVehicles2023-01-012023-12-3104013231ns10:ComputerEquipment2023-01-012023-12-310401323122023-01-012023-12-3104013231ns10:OwnedAssets2023-01-012023-12-3104013231ns10:OwnedAssets2022-01-012022-12-3104013231ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2022-12-3104013231ns10:PlantMachinery2022-12-3104013231ns10:FurnitureFittings2022-12-3104013231ns10:FurnitureFittings2023-01-012023-12-3104013231ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-12-3104013231ns10:PlantMachinery2023-12-3104013231ns10:FurnitureFittings2023-12-3104013231ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2022-12-3104013231ns10:PlantMachinery2022-12-3104013231ns10:FurnitureFittings2022-12-3104013231ns10:MotorVehicles2022-12-3104013231ns10:ComputerEquipment2022-12-3104013231ns10:MotorVehicles2023-12-3104013231ns10:ComputerEquipment2023-12-3104013231ns10:MotorVehicles2022-12-3104013231ns10:ComputerEquipment2022-12-3104013231ns10:BetweenOneTwoYears2023-12-3104013231ns10:BetweenOneTwoYears2022-12-3104013231ns10:BetweenTwoFiveYears2023-12-3104013231ns10:BetweenTwoFiveYears2022-12-31
REGISTERED COMPANY NUMBER: 04013231 (England and Wales)
REGISTERED CHARITY NUMBER: 1093970














Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2023

for

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3 to 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 14

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED (REGISTERED NUMBER: 04013231)

Report of the Trustees
for the Year Ended 31 December 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities
Objectives and aims
The mission of Brooks of Life Ministries International is to foster spiritual transformation, digging the wells of revival, in strategic cities in the UK, all over Europe, Africa, America and other parts of the world as the Lord leads.
Our aim is to follow the example of our Lord Jesus Christ as recorded in (Luke 4:43)"we must preach the kingdom of God to other cities also, because for this purpose we have been sent"
Thus its our commitment to penetrate and saturate major urban areas with the Gospel of the Kingdom and so we believe in missions long term and short term.

Achievement and performance
Charitable activities
A wide variety of activities have been undertaken during the year in relation to the charities objects, including prayer meetings, events and conferences and a bible school.

Financial review
Principal funding sources
Incoming resources in the year were £52,576 (2022 £53,610). No incoming resources were related to project restricted activities in either year.

A surplus of £3,315 was made in the year (2022 £4,254). At 31st December 2023 total reserves were £12,256, (2022 £8,941) of which £12,256 represented unrestricted funds (2022 £8,941).

Reserves policy
The Trustees have considered the level of unrestricted funds that it is appropriate for the charity to maintain over the coming twelve months. It is not considered necessary to maintain a significant level of reserves, since the charitable company has no operating lease or loan commitments. The current level of reserves is therefore considered satisfactory.

Structure, governance and management
Governing document
Brooks of Life Ministries International Limited is governed by its Memorandum and Articles of Association and was incorporated as a company limited by guarantee without share capital on 13 June 2000. It was registered as a charity on 30th September 2002.

Recruitment and appointment of new trustees
The directors/trustees are elected at the Annual General Meeting.

Related parties
All related party transactions have been disclosed elsewhere in the notes to the accounts.

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED (REGISTERED NUMBER: 04013231)

Report of the Trustees
for the Year Ended 31 December 2023


Reference and administrative details
Registered Company number
04013231 (England and Wales)

Registered Charity number
1093970

Registered office
Artisans House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF

Trustees
Mr H Chipungu Director
Rev A M Goretti Minister of religion
Mr H G Thuo Music Producer
Mr T J Dewa Trustee

Company Secretary
Bishop A Njeri

Independent Examiner
Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF

Approved by order of the board of trustees on 23 September 2024 and signed on its behalf by:





Mr T J Dewa - Trustee

Independent Examiner's Report to the Trustees of
Brooks of Life Ministries International
Limited


Independent examiner's report to the trustees of Brooks of Life Ministries International Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent Examiner's Report to the Trustees of
Brooks of Life Ministries International
Limited


Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Mr J R Cobley

Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF

23 September 2024

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Statement of Financial Activities
for the Year Ended 31 December 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 52,571 53,609

Investment income 2 5 1
Total 52,576 53,610

EXPENDITURE ON
Charitable activities
General 49,261 49,356

NET INCOME 3,315 4,254


RECONCILIATION OF FUNDS
Total funds brought forward 8,941 4,687

TOTAL FUNDS CARRIED FORWARD 12,256 8,941

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED (REGISTERED NUMBER: 04013231)

Balance Sheet
31 December 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 1,303 1,739

CURRENT ASSETS
Debtors 7 14,800 14,800
Cash at bank 4,800 4,258
19,600 19,058

CREDITORS
Amounts falling due within one year 8 (3,897 ) (4,106 )

NET CURRENT ASSETS 15,703 14,952

TOTAL ASSETS LESS CURRENT LIABILITIES 17,006 16,691

CREDITORS
Amounts falling due after more than one
year

9

(4,750

)

(7,750

)

NET ASSETS 12,256 8,941
FUNDS 11
Unrestricted funds 12,256 8,941
TOTAL FUNDS 12,256 8,941

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.



BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED (REGISTERED NUMBER: 04013231)

Balance Sheet - continued
31 December 2023

The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 23 September 2024 and were signed on its behalf by:





Mr T J Dewa - Trustee

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Improvements to property - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


2. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 5 1

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 436 585

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 53,609

Investment income 1
Total 53,610

EXPENDITURE ON
Charitable activities
General 49,356

NET INCOME 4,254


BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   

RECONCILIATION OF FUNDS
Total funds brought forward 4,687

TOTAL FUNDS CARRIED FORWARD 8,941

6. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
Cost
At 1 January 2023 and
31 December 2023

45,726

21,345

7,868

Depreciation
At 1 January 2023 44,912 20,947 7,662
Charge for year 204 100 52
At 31 December 2023 45,116 21,047 7,714
Net book value
At 31 December 2023 610 298 154
At 31 December 2022 814 398 206

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


6. TANGIBLE FIXED ASSETS - continued
Motor Office
vehicles equipment Totals
£    £    £   
Cost
At 1 January 2023 and
31 December 2023

2,450

9,941

87,330

Depreciation
At 1 January 2023 2,373 9,697 85,591
Charge for year 19 61 436
At 31 December 2023 2,392 9,758 86,027
Net book value
At 31 December 2023 58 183 1,303
At 31 December 2022 77 244 1,739

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 14,800 14,800

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 10) 3,000 3,000
Social security and other taxes 519 727
Other creditors & accruals 378 379
3,897 4,106


BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans (see note 10) 4,750 7,750

10. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year on demand:
Bank loans 3,000 3,000
Amounts falling between one and two years:
Bank loans - 1-2 years 3,000 3,000
Amounts falling due between two and five years:
Bank loans - 2-5 years 1,750 4,750

11. MOVEMENT IN FUNDS
Net
movement At
At 1/1/23 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 8,941 3,315 12,256

TOTAL FUNDS 8,941 3,315 12,256

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 52,576 (49,261 ) 3,315

TOTAL FUNDS 52,576 (49,261 ) 3,315


BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/1/22 in funds 31/12/22
£    £    £   
Unrestricted funds
General fund 4,687 4,254 8,941

TOTAL FUNDS 4,687 4,254 8,941

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 53,610 (49,356 ) 4,254

TOTAL FUNDS 53,610 (49,356 ) 4,254

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/1/22 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 4,687 7,569 12,256

TOTAL FUNDS 4,687 7,569 12,256

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 106,186 (98,617 ) 7,569

TOTAL FUNDS 106,186 (98,617 ) 7,569

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.