Registered Charity No - 1003652 LIFE AND LIGHT FELLOWSHIP CHURCH Trustees, Report and Accounts 31 St March 2025
CONTENTS PAGE Legal and Administrative Details Trustees, Report Independent Examiners, Report Statement of Financial Activities Balance Sheet 10 Notes to the Accounts 11
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees Revd James Arthur Herbert 2. Pastor Adolphus Ronald McLaren Pastor Matthew lan Morrison 4. Ms Phyllis Beverley Wilson Brown 5. Mrs Yvonne Dean Charity registered Number IOOJ652 Date of charitable registration 26 July 1991 Principal office address Life & Light Fellowship 46 Nineveh Road Binningham B21 orr Secretary Revd James Arther Herbert Independent examiners Accounting Assist Ltd - Clo Good to Give Bankers Barclays Bank PLC I Churchill Place, London E14 5HP Kingdom Bank Media House, Padge Rd, Nottingham NG9 2RS
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Board of Trustees, who are the trustees for Charitv law purposes. submit their annual report and the financial siatements of Life and Lighi Fellowship Church for the year ended )]" March 2025. The Board of Trustees confimis that the annual re]x)rt and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP FRS 102), effective January 2019. Structure? goTr'ernance and management The 5 Trustees are: Revd James Arthur Herbert Pastor Adolphus Ronald McLaren Pastor Matthew lan MolSOn Ms Phyllis Bev¢rl¢y Wilson Brown Mrs Yvonne Dean The Trustees play a primary role in ensuring good governance and fijnctioning of the foundation. The Board." s role, functions and responsibilities are quite clearly defined. Governing documenl: Life and Light Fellowship Church is an unincorwrated charitable organisalion fomied on I" June 1991 and registered as a charity on 26, July 1991. The charity is governed by a Trust deed dated I, June 1991 and amended on 16 March 2017. Recruitment and appointment of trustees: The memb¢t3 of the Genernl Trustee Board are trustees for the purposes of Charity law. New trustees maj. be appointed by resolution ola meeting olthe tnLStees. Much of the charity's work focuses un the promotion of the Christian religion and the running and maintenan¢¢ of its places of worship. The General Trustee Board seeks to ensure that the needs of this group are appropriately reflected through the diversity of the trustee iK)dy. To enhance the potential pool of trustees, the Charity has, through sele¢liv¢ advertising and networking with voluntary organizations aclive in the seclor, sought to identify those who would be willing to become members olthe Charity and use their own experience to assist the Charity. Risk Management: We are committed to a policy of identifying, monitoring and managing the risks that might adversely affect the activities in which we are involved. In this context, risk is defined as the potential to fail to achieve Charity objectives and for loss, financial and reputational. inherent in the environment in whlch we operate in the nature of the transactions undertaken. The principal risk of the Charity has been its dependence on voluntary income. Trustees have initiated various processes to tnitigate such risk, so that the Charity has 5ufFicient reserve in the event of adverse condition(s). The trustees have also examined other operational and business risks which they face and confirm that they have taken Steps to mitigate the signifjcant ri5k5.
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Public Benefit: The Trustees have complied with the duty in Section 4 olthe Charities Act 2006 and have paid due regard to public benefit when preparing this Tewrt. The benefit Provided to the public is consistent with the aims of the Charity in UK. The purposes of the charity as set out in its governing document. The objects of the Trust are: (a) To advance the Christian faith in accordance with the statement of kliefs appearing in the Schedule hereto in Bimiingham and in such other parts of the United Kingdom or the world as the Trustees may from time to time think flt and to fulfil such other purrK)ses which are exclusively charitable according to the law of England and Wales and relate to the charitable work of the Trust. (b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of fund5, goods or services of any kind: including through the provision of counselling and support in such parts of the United Kingdom or the world as the Trustees from time to time may think fit. (c) To assist and promote the education and training of children, young people and adults in United Kingdom. The Trustees have complied with the duty in Section 4 of the Charities Act 2006 and have paid due regard to public benefit when preparing this report. The benefit provided to the public is consistent with the aims of a charity in the UK and they confJrn] that public benefjt has been provided by: Providing regular public worship to all Providing sacred Space for personal prayer and contemplation Conducting pastoral work including visiting the sick and the bereaved . Teaching Christianity through s¢m)ons, courses and small groups Providing a youth club with a Christian ethos Protnoting the M,hole tnission of the church through activities for variou5 groups Supporting other charities in the UK and overseas We are a community church open to all who wish to worship in a caring, friendly, and supportive fellowship. The main activities undertaken in relation to our declared purpose during the year are as follows. Worship and Prayer The weekly worship timetable commences on Sunday with morning worship. The publication of our ' Weekly Prayer Worship" provides a communal pra)'er guide to all who desires one. Worship continues mid-week Nvorship and prayer service is on Wednesday evening. During the year will be various ad-hoc services for the achievement of our objects. Teaching Our Sunday School Department provides a comprehensive teaching program for all age5, ranging from toddlers to adults. In addition. we provide weekly bible stud), on a Thursday evening. This is suppl¢m¢nt¢d with various subject focus teaching weekends during the year.
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Fellowship We provide opportunities for general fellowship as well as fellowship groups. The current fellowship groups are Youth, Young Adults, Men and Women. These groups will proi'ide user led activities covering a wide range oltopics of both spiritual and social issues. These groups will come together in general fellowship to reinforce the dimension of community unity. Pastoral Ivork There is a wide range of pastoral support provided to those in need. This includes family support with bereavement and funeral planning. marriage preparation session, baptism preparation, visiting the sick, baby dedication briefing session and one to one supp)rt sessions. Annual Convocation This is our annual four-day conference which is the main highlight of the year. This will focus on having fellowship with others including the wider community and national and international guests. The focus 15 on intensive teaching and worship on a particular topic. Community Outreach Our outreach provision gives us the op]x)rtunity to share our faith in Jesus Christ and the opportunity to work with other group5 and Services in our communit).. We 5UPPOrt the work of other Social charities that provides support for the homeless and disadvantaged. This will include foodbanks, furniture and clothing projects. We also seek io be sociall)i aware of the issues in our community and are part of the local police neighl)ourhood inforn]ation network and the various local ward initiatives. Scholarship Fund This fund seeks to provide a small bursary to young people in rther education. Allotment Initiative This initiative came as a resuli of our d¢sir¢ to compensale for the lack of green space at our Current location. It was also seen as an ideal opportunit), for generational 'Orking. The older generation sharing their upbringing and life skills w'ith the younger generation. Over the years It has surpassed our intentions. It is now a key feature in our Harvest Sunday service. There are many plans in the making to enhance this initiative for the good of the community. Ecumenical Links. We continue to develop and harness our links to ensure wider relevance for our work. We are members of the Handsworth and District churches organisation, whose purpose is to develop a working relationship with fellow Christians. We collabordie with the annual Good Friday Walk of witness and the school assembly team. We are also members of West Midlands Faith in Action and the Council of Black Majority Churches. The organisations provide a link into community governance by statutor). organisations such as the education, youth services: tN)lic¢, h1th. local, regional, and ceniral government. The link is an acknowledgement that groups like us are a key support in addressing the social needs of our community. Also, we are member of 'Churches in The Community. who provide accreditation, recognition, and encouragement for independent churches.
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 We are also a registered church with Fusion. This is an organisation which help university student ¢onn¢cl with local Christian communities. The contribution of Tr'olunteers during the year We have benefitted greatly from the work of our volunteer who has provided a wide range of expertise in various areas. including specialist knowledge, cleaning, driving and administration. Financial review: The largest contribution to the Charity. lor the year came from general offerings. The Charity has begun its charitable activities from its inception. The Charity currently aims to designate the total fund received less expenses lor the main objective of the Charity. Plans for future periods: The Charity plans to develop variou5 fundraising strateg), to include mass marketing. Besides ma5S marketing and events, the Charity is aiming to achieve its targets through securing donations from willing Indi.1dUaIs. A development board may k created io help include other avenues of fundraising to be included in the yearly programme. Statement of Board of Trustees, responsibililies The Board of Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law applicable to charitie5 in England/Wales requires the Board of Trustee5 to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for thai period. In preparing those financial statements the Board of Trustees have: Selected suitable accounting policies and applied them consistently, Made judgments and estimates that are reasonable and prudent. Stated 'hether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial stalements: and Prepared the financial statements on a going concern basis (unless it is inappropriate to presume that the Charity will conlinu¢ in operalion). The Board of Trustees has overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and oihenvise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements compl)- with the Charities Act 199J. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities. The Board of Trustee5 is responsible for the maintenance and integrity of the corporate and financial infonnation. Legislation in the United Kingdom governing the prepardiion and disseminalion of financial statements may differ from legislation in other jurisdictions. Statement of disclosure of infonnation to independent examiner
TRUSTEES, REPORT FOR THE YEAR ENDED 31 2025 We, as the Trustees of the Charity who beld offic¢ at the date of ap0val of these financial statements as sa ¢Jut on pagc 2 confuTt4 $0 far as are awarc, that. There is ryo Telffint iDfornHtion ot wknch the Chan"tys indeEKntht gxaminer ar¢ unawarE" and WG bavc takcn all the • that we ousht to hxve tsken as Tr*s in orde.r tn make ourselves awdre of ally relevallt infonDation and to blish that tlLe Cknitys indet Illdependellt Examiuci: The Charity's independent ¢xammer. Anutn HaSSa FCCA of Accounting Assist Ltd Clo Gcthl to Give have indicatrd their willinglle&s to offer themselv&s for appointmenL This rert was approved by th¢ TTUStees oll andsigned on their bebaif by: Signature.. 71Page
IIYDEPEIYDENT EXAMIIYER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIFE AND LIGHT FELLOWSHIP CHURCH I report on the financial statements of the Charity for the year ended J l March 2025 which comprise the Statement of Financial Activities and Balance Sheet with associate notes. This report is made solely to the Charity's TTUStees. as a body, in accordance with section 145 of the Charities Act 201 l and regulations made under section 154 of that Act. M J work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent pem)itted by law, I do not accept or assume responsibility to an)'one other than the Charity and ihe Charity's Trustees as a body. for my examination work. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The Charity's Trustees are responsible lor the preparation of the financial statements, and they consider that an audit is not required lor thi5 year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts (under Section 145 of the Charities Act); To follow the procedures laid down in the General Directions given by the Charity Commission for England and Wales (under Section 145(5Mb) of the Charities Act). and To 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 Charitv Commission for England and Wales. An exainination includes a review of the accounting record5 kept by the Grouplcharity and a comparison of the accounts presented with thos¢ records. li also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The pn)cedures 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 stateinent klow. Independent Examiner's statement In connection with my examination, no matter has come to my attention: l ) which gives me reasonable cause to lIeVe that in any material respect the requirements: to keep accounting records in accordance with section l JO of the Act. and to prepare financial statements which accord with the accounting records and comply with the accounting requiTements of the Act have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a prOr understanding of the financial statements to be reached. Signed: Dated: 0410912025 Anum Hd55an, FCCA On behali oi Accounting Assist Ltd
STATEMENT OF FINANCIAL ACTIVITIES (Incorporating income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricled Reslricted Total Funds Total Funds 2025 2025 2025 2024 Incoming resources Voluntary Income 60,576 114,784 Gift Aid 6.969 6,969 5,244 Investment Income 5,696 5,696 2,483 Tolal Incoming resources 72,)88 653 73,241 122,510 Resources expended Direct Charitable Expense 62,400 62,400 69,646 Governance Cost i,29) 2,878 Total Resources expended 65,693 65,693 72,524 Movetnent in total futtd lor the vear- Net income l (expenditure) For the year 6,895 653 7,548 49,986 Fund balance brought forward 355J20 114,222 469,542 419,556 Fund balance carried forward 362215 114,875 477,090 469,542
BALAIYCE SHEET AS AT 31 MARCH 202$ 21125 2025 2024 2024 FIXED ASSETS Building Fixtures. Fittings & Equiknnent CURRENf SETs 265.(KK) 265.IKJO 4J03 D¢btor 5.047 208,911 1.215 C&sh at baT]k 206,205 213958 207,420 cREDORS. 2mgunts falling due vJithin one year 6,171 2.878 NET CURRENT ASSETS 207.787 204.542 NET ASSETS 477,1 469,542 Unremi¢ted full 362J15 114.875 355,320 114222 Restrirted TOTAL FUNDS 477,090 469A42 The fiaancial statem¢nts were approved by the TnLqteas and siglled ontheir beIlf, by: Signature.. The notes oll pages 11- 12 form part of these financial statements IOIP3ge
NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ETrIDED 31 MARCH 2025 ACCOUNTING POLICIES Basis of preparatlOD of financial statements The financial siatements hav¢ been prepared under the historical cost convention, except for investments which are included at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2(K)8). The financial statements have been pr¢par¢d in accordance with the Statemenl of Recommended Practice (SORP). 'Accounting and Reporting by Charities. published in March 200) and applicable accounting standards. Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of th¢ general objectives of the Charity and which have not been designated for other purposes. Restricted funds ar¢ thnds which are lo be used in accordance with specific restrictions imposed by donors, or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use oleach restricted fund are set out in the notes to the financial statements. Incoming resources All incoming resources are included in the Stalement of financial activilies when the Charity has entitlemenl to the funds, certainty of receipt and the amounl can be measured with suificient reliability- Donated s¢rvic¢s or facililies, which comprise donat¢d s¢rvic¢s, are included in income at a valuation which is an estimate of the financial cost Ix)rne by the donor where such a cost is quantifiable and measurable. No incon]e is recognised where there is no financial cost iK)rne by a third party. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Resources expended Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs lor allocation to activities. Where costs cannot be directly attributed to activitie5. the), have been allocated on a basi5 consjstent with the use of the re50urce5. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating inforniation in 5UPPOrt of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Governance Costs are those incurred in connection with administration olthe Charity and compliance with constitutional and statutory requirements.
Grants payable ar¢ charged in the year when ihe offer is mad¢ ¢xc¢pt in those cases where the offer is conditional: such grants Ing recognised as expenditure when the conditions NOTES TO THE FINANCIAL STATEMENT (Continued) FOR THE YEAR ENDED 31 MARCH 2025 attaching is fulfilled. Grants offered subject to conditions which have not been met at the year-end a noted as a commitment bul nol accrued as expenditur¢. Tangible Fixed Asset Depreciation is provided at the following annual rate5 to write off each asset over its estimated useful life. Building Plant and Machinery 200/0 on reducing balance Computer equipment 200/0 on reducing balance The Trustees consider that the building's residual value is not materially different from its cost, and therefore no depreciation is charged.