xbrl

05639578falsethe teaching and preaching of God's Word and the sharing of the sacrament2023-12-012024-11-30http://www.companieshouse.gov.uk/2023-11-30http://www.companieshouse.gov.uk/cd:Director12023-12-012024-11-30http://www.companieshouse.gov.uk/cd:Director22023-12-012024-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-11-30http://www.companieshouse.gov.uk/cd:Director32023-12-012024-11-30http://www.companieshouse.gov.uk/cd:RegisteredCharity2023-12-012024-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-11-30http://www.companieshouse.gov.uk/cd:Director42023-12-012024-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-12-012024-11-30http://www.companieshouse.gov.uk/cd:Director52023-12-012024-11-30http://www.companieshouse.gov.uk/cd:Director62023-12-012024-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-12-012024-11-30http://www.companieshouse.gov.uk/2023-12-012024-11-30http://www.companieshouse.gov.uk/cd:FRS1022023-12-012024-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-12-012024-11-30iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 05639578
Charity number: 1129937




PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON


UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30/11/2024























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


FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30/11/2024





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


ACCOUNTS
FOR THE YEAR ENDED 30/11/2024



CONTENTS



		Page

Report of the Trustees		3

Independent Examiner's Statement		5

Statement of Financial Activities		7

Balance Sheet		8

Notes to the Accounts		9 to 14

Detailed Statement of Financial Activities		13


FOR THEYEARENDED30/11/2024

TRUSTEES' REPORT



The trustees present their report and accounts for theyearended30/11/2024

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 2024 was a successful year since we managed to deliver on most 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 hot food for the homeless 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 embarked on ecumenical relations activities 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.


FOR THEYEARENDED30/11/2024

TRUSTEES' REPORT


Activities for 2025, 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 on20/08/2025





Owusu Danso
Trustee


INDEPENDENT EXAMINER'S STATEMENT

FOR THEYEARENDED30/11/2024


INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OFPRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON

I report on the accounts of the company for theyearended30/11/2024.


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.


INDEPENDENT EXAMINER'S STATEMENT

FOR THEYEARENDED30/11/2024


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: 20/08/2025


Kojo & Co
Certified Accountants
118-120
London Road
Mitcham
Surrey
CR4 3LB
02086468113


Statement of Financial Activities
for the year ended30/11/2024

			2024	2023
	Unrestricted funds	Restricted funds	Total	Total
	£	£	£	£

Income
Income from generated funds
Income from Investments	874	-	874	224
Income from charitable activities	53,647	1,600	55,247	77,270
Total Income and endowments	54,521	1,600	56,121	77,494
Expenses
Costs of generating funds
Expenditure on Charitable activities	54,041	2,790	56,831	54,175
Total Expenses	54,041	2,790	56,831	54,175
Net gains on investments
Net Income	480	(1,190)	(710)	23,319

Transfers between funds	(963)	965	2	(46,348)
Gains/(losses) on revaluation of fixed assests
Net movement in funds:
Net income for the year	(483)	(225)	(708)	(23,029)
Total funds brought forward	75,514	27,191	102,705	125,734
Net funds carried forward	75,031	26,966	101,997	102,705

This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities


BALANCE SHEET AT 30/11/2024

			2024		2023
	Notes		£		£

FIXED ASSETS
Tangible assets	3		1,204		507

CURRENT ASSETS
Debtors (amounts falling due within one year)	4	1,177		-
Cash at bank and in hand		117,719		122,274
		118,896		122,274
CREDITORS: Amounts falling due within one year	5	18,103		20,076
NET CURRENT ASSETS			100,793		102,198
TOTAL ASSETS LESS CURRENT LIABILITIES			101,997		102,705

CAPITAL AND RESERVES

Unrestricted funds	7
General fund			75,031		75,514
Restricted funds	8		26,966		27,191
			101,997		102,705

For the year ending 30/11/2024 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 20/08/2025 and signed on their behalf by



.............................
Verissa Takyiwaa Akoto
Trustee




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.

Equipment		reducing balance 25%




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

	2024	2023
	No.	No.
Average number of employees	-	-




3. TANGIBLE FIXED ASSETS

	Fixtures
	and Fittings	Equipment	Total
	£	£	£
Cost
At 01/12/2023	1,000	9,396	10,396
Additions	-	1,099	1,099
At 30/11/2024	1,000	10,495	11,495
Depreciation
At 01/12/2023	1,000	8,889	9,889
For the year	-	402	402
At 30/11/2024	1,000	9,291	10,291
Net Book Amounts
At 30/11/2024	-	1,204	1,204
At 30/11/2023	-	507	507




8. RESTRICTED FUNDS


	Brought forward	Incoming resources	Outgoing resources	Transfers	Carried forward
	£	£	£	£	£
Young Adult Fellowship (YAF)	-	-	-	524	524
Men's Fellowsip	3,035	-	(200)	(127)	2,708
Singing Band	1,595	100	(340)	(548)	807
Choir	975	-	(100)	761	1,636
Young People's Guild (YPG)	1,247	1,500	(1,500)	580	1,827
Welfare	14,900	-	(280)	(335)	14,285
Women's Fellowship	5,489	-	(370)	60	5,179
BSPG	(50)	-	-	50	-
	27,191	1,600	(2,790)	965	26,966

Young Adult Fellowship (YAF)
Funds for the benefrit of young people

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

Young People's Guild (YPG)
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




4. DEBTORS	2024	2023
	£	£

Amounts falling due within one year:
Other debtors	1,177	-
	1,177	-




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2024	2023
	£	£
Other creditors	18,103	20,076
	18,103	20,076




6. 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 30/11/2024 there were 8 members.




7. UNRESTRICTED FUNDS


	Brought forward	Incoming resources	Outgoing resources	Transfers	Carried forward
	£	£	£	£	£
General fund	75,514	54,521	(54,041)	(963)	75,031
	75,514	54,521	(54,041)	(963)	75,031