2021-02-28-accounts

uckg.org UCKG Helping people is what drives us! Annual Report and Financial Statements 2020121

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OVERVIEW[SECTION] Introdu[Sub-section]

There can be little doubt that 2020/21 [Text] was a momentous year for the UCKG HelpCentre in Britain, as it was for just about everyone in the country and worldwide.

As we all know, COVID-19 emerged close to the end of 2019, and just as our 2020/21 financial year was starting the World Health Organisation declared a pandemic. Whether future generations will see the year as having been a major turning point in history, the way it seems to those of us who lived through it, we will never know. What is certain is that it was a period of immense change for the UCKG in the UK.

Instead of celebrating 25 years of Christian ministry and charitable outreach in this country, we had no choice but to make massive changes to the ways we work and worship, and to be innovative and creative in everything we did. We were shocked to be legally obliged to close our doors on 26 March, at the start of the first lockdown, along with every other place of worship in the country.

We can, however, proudly state that there was minimal disruption to our services provision as we had already launched virtual prayer services through a variety of platforms on 23 March, prior to having to close doors. We went on to provide a regular flow of information about what was possible on our website, and to deliver as much of our programme as possible, online.

Obviously we lost the majority of the in-person meetings and events we would have held. To compensate in other areas, we accelerated the launch of additional soup kitchens, opened food banks, and with the easing of restrictions later in the year engaged with the public as much as the law – and wisdom – would allow.

There were certainly many difficulties to address. Staff had to work from home, there was sickness among our people, and practical issues over collecting donations where there were no services in church. Additional expenses included the costs of additional technology to facilitate the online services and the strict hygiene measures necessary as we gradually reopened, and more.

While you will find a great deal about our progress during 2020/21 in this report, you are also most welcome to contact our press officer for further general information and our management accountant on financial matters.

Press officer 020 7686 6033 [e-mail]

Management accountant

020 7686 6006 ext 6121 [e-mail]

Annual Report and Financial Statements 2019/2020 1 003

OVERVIEW Table of contents

OVERVIEW

03 Introduction

04 Table of contents

05

Statement from the Bishop and the Chair of Trustees

07

Legal and administrative information

08 Objectives and activities

09 Resources and benefits

13 Key events timeline

16 Highlights from 2020/21

TRUSTEES’ REPORT

23 Statement of Faith

24 UK ministry

30 Community outreach

33 Overseas mission

34 Public benefit

36

Structure, governance and management

41 Financial review

43 Plans for future periods

INDEPENDENT AUDITOR’S REPORT

46

Independent Auditor’s report to the Trustees

FINANCIAL STATEMENTS

51 Group statement of financial activities

52 Charity statement of financial activities

53 Group and charity balance sheets

54 Group statement of cash flows

55 Charity statement of cash flows

56 Principal accounting policies

59 Notes to the financial statements

22 Achievements and performance

Annual Report and Financial Statements 2020/21 04

OVERVIEW

Statement from the Bishop in Charge and the Chair of Trustees

After several extraordinarily challenging years, it would be an enormous pleasure to be introducing this report with such phrases as ‘the past 12 months have been a time of calm and steady progress for the UCKG’. In reality that is diametrically opposed to our experience, and we doubt that such a day will ever come. What we are proud to state is that despite the depth and breadth of the difficulties that 2020/21 threw at us, we arrived at the year end strengthened and energised after a very tough time indeed.

Like so many other organisations – from churches and charities to businesses and not for profits – we were taken by surprise when the pandemic arose, and were unprepared. It was a high risk, low probability event, and such possibilities are notoriously ill-prepared-for around the globe.

Before the World Health Organisation declared a pandemic on 11 March 2020, the mere idea of being forbidden to open their church doors, and banned from meeting people in distress to help them would have been incomprehensible to the UCKG’s pastors. Yet it happened with the UK’s first lockdown. But far from despairing, we took this as a call to action, throughout the organisation, from top to bottom. The UCKG was not going to let coronavirus keep us from our mission of helping people in need and furthering the Christian faith.

Without breaking step, as it were, we rapidly moved all our church services online, using any and every available platform to show our adherents that we were with them – on their screens and in their homes. It was all about the people.

The bishop who was then in charge, broadcast services from the empty auditorium of the Rainbow Theatre to show that we were all in this together. With no services to conduct in their HelpCentres, our pastors at branches around the country used their phones and communications in every form to connect with the people wherever they were. And we are continuing online and in-person services in parallel to this day, to ensure that we are readily available to all who want to call on us.

Once our work of meeting people’s spiritual needs was well under control, we swiftly turned our attention to practical needs. Even with furloughing and other forms of government support, many were losing their jobs and with them the ability to put food on the table. Our first step was to increase capacity at our Catford soup kitchen, and do all we could to ensure reliable supplies as we expected to be in this for the long haul. Further soup kitchens were opened, and were followed in due course by a number of food banks. We are now carrying both of these initiatives forward as regular UCKG activities.

Annual Report and Financial Statements 2020/21 05

Meanwhile, our community outreach groups did all they could within the confines of the UK’s evolving programme of restrictions on personal mobility and human contact, to maintain the support they have always provided within society. Our young people deserve particular thanks for their work at this time, when the science was suggesting they were less vulnerable to infection and serious illness than their seniors, although everyone pulled their weight having regard to their individual situations.

As the year progressed, we gradually opened up our churches. And as needs and rules evolved, we revived activities which had been halted. Our Night Angels, for instance were not needed while homeless people were housed in hostels and cheap hotels, but were back on the streets, as the rough sleepers re-emerged. Evangelism, however, remained online all year.

With normal, happy family Christmases under threat, and a further lockdown

Tiago de Jesus Silva Marques Bishop in Charge

23 May 2022

due for January 2021, we decided to boost our regular Give Warmth appeal at the year end. Instead of just providing blankets, duvets and winter clothing for people in need, we extended the concept to include emotional warmth as well as the physical sort. Toys and treats were donated at children’s hospital wards in various parts of the country, and there were hampers for the dedicated NHS staff looking after them.

In summary, 2020/21 provided the UCKG with a massive boost in energy and motivation to get out there and do more of what we do best – helping people. We do not, for a moment want to understate how hard it has been, but it has been good and progressive, and there has been no serious long term impact on our receipt of funds.

It simply remains for us to give our warmest thanks and blessings to everyone who has been a part of all this. You have made all the difference for thousands.

Audrey Tung de Medeiros Chair of Trustees

23 May 2022

Annual Report and Financial Statements 2020/21 06

OVERVIEW Legal and administrative information

CHARITY NAME

The Universal Church of the Kingdom of God

CHARITY REGISTRATION NUMBER 1043985

BANKERS

Barclays Bank plc Charities Team PO Box 544 54 Lombard Street London EC3V 9EX

REGISTERED OFFICE & HQ

Rainbow Theatre 232-238 Seven Sisters Road Finsbury Park London N4 3NX

TRUSTEES

Audrey Tung de Medeiros (Chair)

Daniel Guerrero (Honorary Secretary)

SOLICITORS

Howard Kennedy LLP No. 1 London Bridge London SE1 9BG

AUDITOR RSM UK Audit LLP Statutory Auditor The Pinnacle 170 Midsummer Boulevard Milton Keynes MK9 1BP

Rui da Cunha Silva (Honorary Treasurer)

Guilherme Eduardo Higuchi Munhoz

Aline de Sousa Assis Munhoz

BISHOP IN CHARGE Tiago de Jesus Silva Marques

GENERAL MANAGER Carlos Alexandre Leitão Rocha

HEAD OF FINANCE Vani Chinapyel

COMMUNITY OUTREACH MANAGER David Nzuruba

Annual Report and Financial Statements 2020/21 07

OVERVIEW Objectives and activities

There have been no changes in our overarching objectives in the past year or, indeed since 1995, when the UCKG was established here as an autonomous church and charity. These objectives are to:

• Advance the Christian faith; and • Implement general charitable purposes.

In response to the coronavirus pandemic, however, we introduced, and have met a number of secondary objectives to further the spiritual and physical wellbeing of our congregations, pastoral team, staff and whoever turns to us for help.

Prior to the first lockdown, and as soon as we could reopen, we invested heavily in protecting the health of everyone attending the HelpCentres. We fully met or exceeded national requirements for mask wearing, PPE, hygiene and social distancing.

We also accelerated plans for a network of soup kitchens and food banks, which again, were subject to strict health and food safety regulations.

With all this going on, other plans for meeting our objectives took a back seat, but will be reinvigorated as soon as practicable.

These are to:

• Be readily available online to provide spiritual support to all, and take every opportunity to provide practical help for anyone lacking the basics of a decent life.

• Be flexible and creative in responding to the situation.

• Do all we can to protect the health of our congregations, pastors, staff and the public.

Firstly, we transitioned smoothly from holding services in our HelpCentres, to online provision and reemphasised the work of our 24 hour telephone helpline. We kept our congregations well informed about the changes via our website and got even more active on social media.

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VOLUNTEERS SERVING COMMUNITIES IN NEED
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Annual Report and Financial Statements 2020/21 08

OVERVIEW Resources and benefits

Our income

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£201,698
charitable activities - UK ministry £85,451
and community outreach investments
£470,220
£32,595
fundraising
trading activities
£625,700 and other
other income
(CJRS, furlough funds)
£1,490,215
gift aid
£11,313,622
£14.220m donations from
total income church services,
and appeals
How funds were used
£336,034 £265,612
community outreach raising funds
£1,520,419
overseas mission
£11,798,217
£13.920m UK ministry
total expense
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How funds were used

Annual Report and Financial Statements 2020/21 09

HelpCentres in the UK at the year end

32

full-time locations in operation daily, 365 days a year

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HALL 18
HIRE
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part-time/temporary locations open several days a week

People serving in the UK at the year end

54

pastors and the Bishop in Charge serving full-time

21 assistant pastors serving full-time

133 workers in administrative and various support roles

54

wives of pastors and the bishop supporting the ministry

671 volunteers assisting with church services and advice sessions

1,424 volunteers helping with local community activities

Key benefits delivered and help provided

3,732 hours in the year each full-time HelpCentre was open with pastors available to assist all comers*

539,945

attendances in the year at our services of public prayer, where attendees receive spiritual support, advice and guidance*

parents of young children were enabled to attend services of prayer, and advice and guidance sessions as we care for under-10s at Children’s Biblical Centres in all our full-time HelpCentres. This service is provided by DBS checked volunteers

620 individuals were baptised in water and started their journey to salvation[1]

11,738

baptised members registered in our database, less deletions, at the year end

Annual Report and Financial Statements 2020/21 10

Key benefits delivered and help provided (continued)

14,820 calls were received by our 24 hour telephone helpline during the year

1,311

members of the public called the helpline for the first time

2,992 calls were received for tithing, offerings and donations[2]

409

calls were received for mental wellbeing support

3,190 members of the public called the helpline asking for support in prayer

5.03% of all calls received were to enquire about baptism in water - callers were provided advice and guidance on the considerations leading to being baptised in water and whilst HelpCentres were closed, provided the link for baptism in water online

5% of all callers seeking prayer mentioned mental health, depression, suicidal thoughts and feeling down - although prayer is requested and given, callers are often referred to relevant professional external support, whether charitable or governmental

4.87% of calls asking for prayer were from people experiencing family and relationship problems - these problems are often related to disagreements between children and parents, domestic violence in relationships, but also a variety of other issues for which help is needed

4.4% of all callers seeking prayer were concerned with physical health - people will often call for help in prayer because they have visited doctors complaining of persistent issues, but nothing has been identified, or to complement ongoing medical treatment

3.64% of all callers in search of prayer were people suffering with insomnia - these calls predominantly take place in the early hours of the morning, with callers desperate to catch some rest before having to take the children to school and reporting for work

3,641 hours of community service were given by our volunteers nationwide each week

948

hours of community events were held during the year

5

soup kitchens providing soup and simple meals weekly were in operation during the period[3]

5

food banks providing weekly bags of groceries were in operation during the period[4]

Annual Report and Financial Statements 2020/21 11

Key benefits delivered and help provided (continued)

1,330 young people attended our UK youth group joining at age 14 and remaining until 25

152

hours of meetings/activities are provided by each branch of the youth group, each year

Social media presence

2.97m people follow our Facebook @UniversalChurchUK

15,800 people follow our Instagram @universalchurchuk

14,800 people subscribe to our YouTube channel UCKGTV

8,104 people follow our Twitter @TheHelpCentre

footnotes

• UCKG HelpCentres were closed for 11 weeks between March and June 2020 by force of government imposed restrictions related to COVID-19. Services of prayer were moved online and made available on a variety of platforms for our members’ and the public’s convenience.

1 this figure includes online water baptisms that the UCKG HelpCentre had to introduce by force of government imposed restrictions related to COVID-19.

2 this is an unsual type of call that occurred by force of government imposed restrictions related to COVID-19. Donors would normally attend and donate at our daily services of prayer.

3 there were new soup kitchen locations opened during the period at our Finsbury Park, Kilburn, Leeds and Peckham HelpCentres. The expansion of our soup kitchen network was driven by and in response to public need exacerbated by the pandemic, but it is now a permanent activity and community provision.

4 Food banks were opened during the period at our Plaistow, Stamford Hill, Croydon, Edmonton and Hackney HelpCentres. The creation of a food bank network was driven by and in response to public need exacerbated by the pandemic, but it is now a permanent activity and community provision.

Annual Report and Financial Statements 2020/21 12

OVERVIEW Key events timeline

8 March 2020 16 March International Women’s Day service Government provides guidance on in UCKG HelpCentres nationwide COVID-19 preventive measures to safeguard the general public 17 March 22 March UCKG implements COVID-19 preventive National Day of Prayer and Fasting for measures in all its HelpCentres the UK in UCKG HelpCentres nationwide nationwide, and administrative offices 23 March 23 March Prime minister announces first UK UCKG launches virtual church online lockdown ordering public to providing a schedule of daily prayer “stay at home” and businesses to close services in a variety of platforms 26 March 26 March All UCKG HelpCentres in the UK close Catford soup kitchen commits to their doors as a consequence of the remain open to serve community lockdown imposed by government in need during the lockdown 5-12 April 11 April Holy Week services online, including Finsbury Park soup kitchen Palm Sunday, Good Friday and opens to the public Resurrection Sunday 16 April 18 April Lockdown extended for “at least” three Kilburn, Peckham and Leeds weeks - public must “stay at home” and soup kitchens open to the public businesses close 31 May 14 June Day of Pentecost worship and First baptism in water service thanksgiving services online and ceremony online 15 June 15 June First easing of lockdown measures UCKG HelpCentres in England and allowing for private prayer in places of worship in England and Northern Ireland under strict health and safety measures 22 June 22 June Easing of lockdown measures in Cardiff HelpCentre opens for private Wales allowing for private prayers in prayers under strict health places of worship and safety measures 29 June 30 June Local lockdown announced Leicester HelpCentre closes its doors for the city of Leicester due to local lockdown 30 June 4 July UCKG introduces a schedule of daily End of lockdown announced for prayer services providing spiritual support England and Northern Ireland for all affected by Leicester local lockdown 5 July 9 July UCKG HelpCentres in England and The Universal Church of the Kingdom Northern Ireland reopen full-time under of God worldwide celebrates 43 years strict health and safety measures transforming lives

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2020 16 March
Government provides guidance on
COVID-19 preventive measures to
safeguard the general public
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22 March National Day of Prayer and Fasting for the UK in UCKG HelpCentres nationwide

UCKG launches virtual church online providing a schedule of daily prayer services in a variety of platforms

Catford soup kitchen commits to remain open to serve community in need during the lockdown

15 June UCKG HelpCentres in England and Northern Ireland open for private prayers under strict health and safety measures 22 June Cardiff HelpCentre opens for private prayers under strict health and safety measures

30 June Leicester HelpCentre closes its doors due to local lockdown 4 July End of lockdown announced for England and Northern Ireland

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9 July
The Universal Church of the Kingdom
of God worldwide celebrates 43 years
transforming lives
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● Government COVID guidance

● UCKG response to COVID guidance

● Spiritual support, ● Community advice and guidance outreach activities

Annual Report and Financial Statements 2020/21 13

15 July 2020 15 July End of lockdown in Scotland - places Glasgow HelpCentre reopens full-time of worship can reopen for communal under strict health and safety measures services of prayer for up to 50 people and capacity restrictions 3 August 3 August End of local lockdown in the city of Leicester HelpCentre reopens full-time Leicester - places of worship can reopen under strict health and safety measures 30 August 11 October Day of Rescue service at The Encounter with Peace service at UCKG HelpCentres nationwide UCKG HelpCentres nationwide 16 October 23 October Night Angels outreach resumes Firebreak lockdown with volunteers visiting city centres announced for Wales nationwide to help the homeless 23 October 23 October Cardiff HelpCentre closes its doors UCKG introduces a schedule of daily prayer due to firebreak lockdown services providing spiritual support for all affected by Wales firebreak lockdown 24 October 2-4 November Plaistow food bank The 3 Days to Draw Near to God opens to the public prayer purpose at UCKG HelpCentres nationwide 5 November 5 November Second national lockdown All UCKG HelpCentres in England remain comes into force in England open for private prayer only, under strict health and safety measures 5 November 7 November UCKG introduces a schedule of daily prayer Croydon food bank services providing spiritual support for all opens to the public affected by England’s second lockdown 9 November 9 November End of firebreak Cardiff HelpCentre reopens full-time lockdown in Wales under strict health and safety measures 14 November 20 November Stamford Hill food bank Level 4 restrictions opens to the public come into force in Scotland 20 November 21 November Glasgow HelpCentre remains open with Edmonton food bank a restriction of 20 people per service of opens to the public public prayer and worship 27 November 27 November Further restrictions come Belfast HelpCentre closes its doors into force in Northern Ireland due to further restrictions 27 November 28 November UCKG introduces a schedule of daily prayer Hackney food bank services providing spiritual support for all opens to the public

UCKG introduces a schedule of daily prayer services providing spiritual support for all affected by Northern Ireland’s restrictions 2 December End of the second lockdown in England

2 December HelpCentres in England reopen full-time under strict health and safety measures

● Government ● UCKG response COVID guidance to COVID guidance

● Spiritual support, ● Community advice and guidance outreach activities

Annual Report and Financial Statements 2020/21 14

6 December Invitation from the Father service at UCKG HelpCentres nationwide 11 December Belfast HelpCentre reopens full-time under strict health and safety measures

11 December

Glasgow HelpCentre remains open with a restriction of 50 people per service of public prayer and worship

14 December Plaistow Give Warmth appeal and donation

16 December Finsbury Park, Leeds and Tooting Give Warmth appeal and donation

18 December Lozells and Bullring Birmingham, Catford and Nottingham Give Warmth appeal and donation

20 December Stratford Give Warmth appeal and donation

23 December Brixton, Hackney, Hammersmith, Manchester, Peterborough and Sheffield Give Warmth appeal and donation 31 December New Year’s Night Vigil service in UCKG HelpCentres nationwide

5 January

Glasgow HelpCentre closes its doors due to national lockdown

6 January Third national lockdown comes into force in England

18 January

Catford soup kitchen wins Lewisham Mayor’s COVID Response Award

28 February Anoiting with the Oil from the Horn service at UCKG HelpCentres nationwide

● Government ● UCKG response COVID guidance to COVID guidance

2020 11 December End of further restrictions in Northern Ireland 11 December Level 4 restrictions in Scotland decrease to level 3 11-31 December Fast of Daniel - 21 Days Pleasing the Holy Spirit event 15 December Croydon, Luton, Newcastle and Wood Green Give Warmth appeal and donation 17 December Kilburn and Peckham Give Warmth appeal and donation 19 December Edmonton Give Warmth appeal and donation 21 December Willesden Green Give Warmth appeal and donation 24 December Southall Give Warmth appeal and donation 5 January National lockdown 2021 comes into force in Scotland 5 January

UCKG introduces a schedule of daily prayer services providing spiritual support for all affected by Scotland’s national lockdown 5 January All UCKG HelpCentres in England remain open, under strict health and safety measures preventing mingling

31 January Holy Oil Event at UCKG HelpCentres nationwide

● Spiritual support, ● Community advice and guidance outreach activities

Annual Report and Financial Statements 2020/21 15

OVERVIEW Highlights from 2020/21

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LOCKDOWN FORCES CLOSURE OF HELPCENTRES
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March 2020 International Women’s Day

worship as normal, but from their homes. There was no loss of provision in the switchover.

We held International Women’s Day services in the HelpCentres in early March. With Mothering Sunday coming shortly before the initial lockdown, our Blessing of Mothers service took place in person, in our HelpCentres.

All HelpCentres in the UK are forced to close

UCKG HelpCentres in the UK closed their doors on 26 March at the start of the first lockdown to combat the COVID-19 pandemic. By law, we were not allowed to hold public services of

National Day of Prayer and Fasting

On the eve of the first lockdown, we held a National Day of Prayer and Fasting for the UK online. Everyone was invited to pray and fast for the health and wellbeing of our country and its people.

UCKG goes online

On 23 March, we opened our virtual church online so that our members and the public could continue their

prayer or meet people in need on a one-to-one basis.

April 2020 Holy Week and Resurrection Sunday We celebrated the greatest Christian festival of the year online because of the pandemic. This began with the celebration of Palm Sunday and moved in faith through Holy Week to Good Friday, when we started four days of dedicated services, culminating in an online Lord’s Supper (communion service) on Easter Sunday.

Soup Kitchens

We expanded this initiative from one to five outlets and gave away thousands of portions of good quality homemade soups and hot meals in 2020/21 to homeless people, the lowwaged, furloughed,

Annual Report and Financial Statements 2020/21 16

unemployed and others struggling to put food on the table.

We opened additional soup kitchens at Finsbury Park, Kilburn, Peckham, and Leeds. While a typical attendance on opening day at a new outlet would be around 30 people, Peckham was an outlier with 50, and soon went on to gain a regular attendance of around 80 people.

June 2020 Best day at Finsbury Park Soup Kitchen

Extra donations of food one week in June enabled Finsbury Park HelpCentre to more than triple the number of people fed, handing out soup and more to 169 individuals.

First Online Baptism in Water

We introduced an online Baptism in Water service – our first ever! We were delighted to have around 24 candidates for baptism, all eager to implement the decision to dedicate their

have a glass of water ready and to follow the words of faith and instructions given by the officiating bishop. It was simultaneously exciting and humbling for everyone involved to be delivering on our objective of furthering the Christian faith in such an innovative way. The church building may have been closed due to COVID restrictions, but our concept of the altar was not.

July 2020 Full-time HelpCentres reopen in England and Northern Ireland

lives to Jesus. The baptisms took place before one of our online Sunday services.

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BISHOP CONDUCTS BAPTISM IN WATER ONLINE
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The full-time HelpCentres reopened for services of public prayer this month, subject to a strict hygiene regime and the use of face masks, hand gels and social distancing. We also celebrated the 43rd anniversary of the foundation of our movement.

August 2020 The Day of Rescue

The Day of Rescue event in all branches was for people who found themselves far

Each candidate to be baptised was instructed to

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HELPCENTRES REOPEN AFTER LOCKDOWN
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Annual Report and Financial Statements 2020/21 17

from God, and wanted to improve their situation.

and being around our loved ones gives us a sense of peace, but that quickly fades when problems and challenges arise. On 11 October we concentrated our prayers on finding peace.

October 2020 Night Angels

We delivered this

programme from 15 London HelpCentres and another 13 outside London including Birmingham (Bullring and Lozells), Gravesend, Leicester and Sheffield during 2020/21. Night Angels are UCKG volunteers, who visit the homeless on the streets of major cities and some towns across the UK. They also bring comfort

Sunday of Bulletproof Marriage

On 25 October we prayed especially for people who felt they had lost the joy in their marriages, or were on the brink of divorce. In normal times we hold the Love Walk, an opportunity for couples to enjoy each

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NIGHT ANGELS OUTREACH IN WEST MIDLANDS
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to distressed late night revellers leaving clubs and the like, who could be the worse for alcohol and/or drugs. The requirement for Night Angels had declined for a while as rough sleepers were provided with hotel and hostel accommodation under earlier lockdown rules. After this ended, and night life resumed, so did the need for our support.

other’s company in local open spaces.

November 2020 Food Banks

We opened food banks at the HelpCentres in Croydon, Edmonton, Hackney, Stamford Hill and Plaistow, serving the same groups of users as our soup kitchens do. The non-perishable groceries, fruit and veg that were handed out were donated by not for profits, supermarkets and other food outlets, and our own

The Encounter with Peace Feelings of achievement

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FOOD BANKS OPENED THROUGHOUT LONDON
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HelpCentre members. The members also run the service, which is open for several hours each Saturday, and seek donations.

Three days to Draw Near to God

Starting on 2 November we held three days of special prayers in all HelpCentres in preparation for the coming second lockdown.

December 2020 Give Warmth Appeal

Two of our groups, the CBC, which looks after the very young while parents attend services, and the PCG, which visits and provides

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GIVE WARMTH DONATIONS TO ST MARY’S HOSPITAL
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Annual Report and Financial Statements 2020/21 18

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GIVE WARMTH AT EAST LONDON HOSPITAL
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a time when people were losing loved ones, jobs and incomes, and much of what makes life sweet. The groups supported were the 24 hour helpline, soup kitchens, food banks, Night Angels and the Give Warmth Appeal. One fundraiser danced for 24 hours in order to contribute; others got themselves sponsored for runs or baked cakes to sell to members for their households.

emotional support to those in hospitals, hospices and at home, brought Christmas cheer to people who are particularly challenged through the festive season. A total of 28 locations where we have HelpCentres, reached out to people in need, including children in hospitals and hospices, NHS workers, and homeless people and rough sleepers.

January 2021 Catford Soup Kitchen wins award

entertaining ways to raise funds online. Their objective was to boost funds for five

Catford soup kitchen won the Lewisham mayor’s COVID response award. The award recognised the amazing contribution of those who played a major role in the community in response to COVID-19.

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ONLINE FUNDRAISING THROUGH SOCIAL PLATFORM
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Local MP at the Catford Soup Kitchen

Through the Give Warmth Appeal we brought smiles to their faces with gifts, while our volunteers found the experience of helping in this way to be humbling as well as a privilege. We provided PPE for all our volunteers so that they were not putting their own health at risk by working in difficult circumstances.

Lewisham MP, Janet Daby, was welcomed to curry Saturday at our original soup kitchen on 23 January, when a local restaurant, Panas Gurkha, donated 100kg of food for the

of our activities that were particularly important at

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MP JANET DABY HELPS AT CATFORD SOUP KITCHEN
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Fundraising 2020

Unable to pursue our normal fundraising practices that include supermarket bag packs, street collections, carol singing, etc, our fundraisers turned to the internet and came up with creative and

Annual Report and Financial Statements 2020/21 19

benefit of our users. With rice and a vegan spinach and chickpea curry on the menu, there was food to nourish body and soul.

during the pandemic. He was accompanied by 20 jovial volunteers who also dedicated their time to support those who were experiencing food poverty.

Holy Oil event

Attendees at services in our HelpCentres on 31 January received a free bottle of blessed Holy Oil to remind them of the miracles that God performed in the past, to awaken their faith and to encourage them to pray for God’s guidance in the current era.

The oil we gave was blessed at the replica Temple of Solomon in Brazil by UCKG bishops and pastors from all over the world.

Anointing with the Oil from the Horn

On 28 February all our HelpCentres celebrated the Old Testament event, when David, who was to become king over Israel as successor to Saul, was anointed with oil by the prophet Samuel in the midst of his brothers. Just as the Spirit of the Lord came to David that day, so we believe that those who participated in our service will similarly gain spiritual strength and grow in faith.

February 2021 Lewisham Mayor volunteers at Catford Soup Kitchen On Saturday 20 February, there were treats in store for 216 people who came along to the Catford soup kitchen. The Mayor of Lewisham, Damien Egan, saw first-hand the work of the outreach

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LEWISHAM MAYOR VISITS CATFORD SOUP KITCHEN
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Annual Report and Financial Statements 2020/21 20

TRUSTEES’ REPORT

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FOOD BANK OUTREACH, NORTH LONDON
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TRUSTEES’ REPORT Achievements and performance

The past year has undoubtedly been the most challenging in all the time that the UCKG HelpCentre has been active as an autonomous church and charity in the UK. Our response to that situation has been, and continues to be proactive, using technology and readjusting some of our activities to meet the need.

Our purpose and mission here are unchanged, along with our faith (See the Statement of Faith overleaf). The church’s day to day activities have, without exception, been affected to varying extents, by the coronavirus pandemic. We have had to be flexible and innovative in everything we do. That includes our daily services of prayer, ability to help distressed individuals, community outreach programme, and the working practices in our headquarters at the Rainbow Theatre in Finsbury Park, north London, and at

HelpCentres around the UK.

This past year has been a time of learning and growth for us – both in practical knowledge and in faith – and we look to the future with clear but cautious optimism. It is leavened with deep sympathy for all those in our communities who have suffered and lost loved ones or been unwell themselves, and those who have experienced encroaching pain and poverty. We have, however, redoubled our efforts to support everyone who has come to us for comfort and sustenance, and with it our commitment to God and humanity.

Our priorities have been to ensure that we satisfy all necessary requirements to:

• Protect the health of our congregations, staff and visitors to our premises.

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SERVICE OF STRONG PRAYER DURING LOCKDOWN
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Annual Report and Financial Statements 2020/21 22

Statement of Faith

We believe in the Scriptures of the Old and New Testaments in their original writings as fully inspired by God and accept them as the Supreme and Final Authority for faith and life.

We believe in one God, eternally existing in three persons – Father, Son and Holy Spirit.

We believe that Jesus Christ was conceived by the Holy Spirit, born by the Virgin Mary and is true God and true Man.

We believe that God created man in His own image; that man sinned and thereby incurred the penalty of death, physical and spiritual; that all human beings inherit a sinful nature which causes actual transgression involving personal guilt.

We believe that the Lord Jesus Christ died for our sins, a substitution sacrifice according to the Scriptures and that all who believe in Him are justified on the ground of His shed blood.

We believe in the body of resurrection of the Lord Jesus, His ascension into heaven and His present life as our High Priest and Advocate.

We believe in the personal return of the Lord Jesus Christ in glory.

We believe that those who repent of their sins, receive the Lord Jesus Christ by faith and hold fast to Him are born again by the Holy Spirit and become children of God.

We believe in the baptism of the Holy Spirit, empowering believers for service, with accompanying supernatural gifts

of the Holy Spirit and in fellowship with the Holy Spirit.

We believe in the divinely ordained ministries of apostle, prophet, evangelist, pastor, and teacher.

We believe in the resurrection of the just and the unjust, the eternal blessings of the redeemed, and the eternal banishment of those who have rejected salvation.

We believe that the one true Church consists of all those who have been redeemed by Jesus Christ and regenerated by the Holy Spirit; that the local church on earth should take its character from this conception of the spiritual Church and therefore new birth and personal confession of the Christ are essential for church membership.

We believe that the Lord Jesus Christ appointed two ordinances: baptism in water and the Lord’s Supper, to be observed as acts of obedience and as a continual witness to the facts of the Christian faith; that baptism is the immersion of the believer in water as a confession of the Lord Jesus in burial and resurrection and that the Lord’s Supper is the partaking of the body and blood of our Saviour in remembrance of His sacrifice until He comes.

We believe that divine healing seen in the Old Testament and the New is an integral part of the Gospel.

We believe the Bible teaches that without holiness no man can see God.

We believe in sanctification as a definite, yet progressive work of grace, commencing at the time of the new birth and continuing until the end of one’s life.

Annual Report and Financial Statements 2020/21 23

• Provide spiritual support online, including through our services of prayer and on a one to one basis by phone or online, where we have not been permitted to meet in person. • Refocus our community outreach onto the provision of an increasing number of soup kitchens and the addition of food banks.

This does not mean, of course, that we lost sight of our strategy of continually growing our church by seeking new premises to add to our portfolio as working bases, to meet the objective of furthering the Christian faith. We continued to work as a lean organisation so that we could fund the maximum amount of charitable activity. It was also important to us to retain the volunteers who support our pastoral and administrative teams, although the restrictions on human contact imposed by the pandemic caused changes to what they could do. We are very grateful to everyone who helped out, and especially those who were willing to don PPE and serve the public at our soup kitchens long before vaccines were available.

UK ministry – in HelpCentres and online

The nature of our ministry has remained unchanged. We are firmly based in the poorer parts of London and major UK towns and cities, endeavouring to provide spiritual support and ‘pick up the pieces’ for people who have fallen through the various national safety nets.

What changed radically in 2020, was that much of our work was moved online at the start of the first lockdown, and we have continued to run in-

church and virtual services and groups for our members in parallel ever since. We started the year installing robust hygiene systems, and NHS information posters, in the full-time HelpCentres for the protection of congregations and everyone working there, well before a lockdown was required and our staff had to work from home. Unfortunately, it was necessary to shut all 18 parttime facilities because we could not be certain that safety measures would be of the required high standard.

The first lockdown, from 26 March 2020 until well into June, meant that all our services were online and those events and outreach activities that could not be run this way were cancelled. We reopened our doors as soon as people were permitted to enter for private prayer, as individuals or in small household groups, applying strict biosafety measures, including use of face coverings and hand gels, and social distancing. These measures had to continue once the government allowed services to restart, however we carried on with some of the online provision so that people deemed clinically vulnerable, and those isolating and in quarantine did not have to forgo our services.

For easy reference, the map overleaf shows the whereabouts of our fulltime HelpCentres in the UK, and lists HelpCentres by region. While we have a presence in all four home nations, with facilities in Cardiff, Belfast and Glasgow, the balance is predominantly in the poorer parts of London and major towns and cities. Our chosen locations are the more challenged city centres and secondary high streets, with high footfall and good public transport.

Annual Report and Financial Statements 2020/21 24

Scotland

Glasgow

Northern Ireland Belfast Portadown

North East England Newcastle

North West

England Manchester Leeds Liverpool

Yorkshire and the Humber Sheffield

East Midlands Leicester Nottingham

West Midlands

Birmingham Bullring Birmingham Lozells Wolverhampton

East England Ipswich Luton Peterborough Great Yarmouth Watford

North London

Edmonton Finsbury Park Stamford Hill Wood Green

East London

Hackney Plaistow Stratford Ilford Romford Walthamstow

Wales Cardiff Wrexham

South West England Swindon Bristol

South London

South East England Gravesend Crawley Oxford Reading Southampton

West London

Hammersmith Kilburn Southall Willesden Green Wembley

Brixton Catford Croydon Peckham Tooting Brixton Portuguese Isle of Jersey Woolwich St Helier

St Helier

Annual Report and Financial Statements 2020/21 25

As at 28 February 2021, the UCKG’s property portfolio comprised 32 fulltime HelpCentres, owned freehold or leasehold, and 18 part-time facilities. The full-time HelpCentres are all good quality properties, following refurbishment, with suitably sized auditoria for our congregations, meeting rooms, accommodation for our Children’s Biblical Centres, and office and ancillary space.

Despite the difficulties experienced this year, we are constantly seeking opportunities to extend our reach, particularly in areas where demand is proven, and we have a very active property search team. Introductions to premises such as defunct places of worship, disused cinemas and industrial premises suitable for upgrading, are welcome. Part-time HelpCentres work from hired halls, in hotels, community centres, schools and similar venues in areas where we are keen to expand our ministry. We follow demand from people who travel considerable distances to full-time HelpCentres and would like something nearer, or where we have identified a need for our help and support.

During the year, major maintenance and improvement works were carried out at Finsbury Park, Glasgow, Plaistow and Stratford and smaller works at 28 other HelpCentres.

UK ministry – services

Our Christian beliefs are set out formally in our Statement of Faith, and this faith is reflected in our services of prayer and outreach activities. During the first and strictest lockdown all services were conducted online and could be accessed via YouTube, Facebook, Liberty Radio and the subscription app univervideo. com, but reverted to our normal schedule on 5 July for England and Northern Ireland. Dates varied around the UK because of the devolved administrations’ responsibility for health; and Leicester was subject to a local lockdown because of high COVID-19 case numbers.

However, we continued the online provision on Wednesday, Thursdays and Sundays for the clinically vulnerable, older people and those isolating or in quarantine.

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BISHOP MINISTERS FROM EMPTY CHURCH IN LOCKDOWN
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Annual Report and Financial Statements 2020/21 26

Weekday prayer services are held up to four times a day in all full-time HelpCentres, and deal with the issues everyone faces. Services focus on a different area of life each day, and sometimes follow a seminar format, when the UCKG teams up with specialist charities or advisors.

Online provision also replaced our

services in Portuguese and Spanish for speakers of those languages. Some full-time HelpCentres now have Portuguese services, and some offer services in Spanish as well, and there’s an all-Portuguese speaking HelpCentre in Willesden Green, west London. Our multilingual provision is a growing part of the UCKG’s work, helping to support diverse communities.

Weekly Services Schedule Services take place daily at 7am, 10am, 3pm and 7.30pm INDEPENDENCE PROJECT MON Prayers and guidance for financial growth and success. HEALTH DAY TUE Prayers promote physical wellbeing to complement medical advice and treatment. SPIRITUAL GROWTH WED Prayers and Bible studies for spiritual growth and development. FAMILY DAY Prayerful support and guidance for families. THU LOVE THERAPY SEMINAR Prayers, advice and guidance for singles and couples. SPIRITUAL CLEANSING FRI Prayers for freedom and protection from negativity. DISCIPLESHIP SAT Evangelism and outreach. EMPOWERMENT SUN Connecting with God through prayer, with the self and with positive people.

It should be noted that we held our first ever baptism in water online in June of 2020. Normally baptism into the UCKG is by total immersion, and takes place in the baptism pools of our HelpCentres in the course of some of our services. This time, however the candidates for baptism were asked to use a single glass of water in their own homes at an online service, and follow

the bishop’s instructions and words of faith. It was a joyful and moving occasion.

UK ministry – further activities

Breaking the Habit

Formerly a Sunday afternoon meeting in the Finsbury Park HelpCentre, for people wanting to overcome

Annual Report and Financial Statements 2020/21 27

addictions, this quickly became an online activity. But once we were able to reopen to attendees, the meetings resumed in the HelpCentre. Family members who are affected by a loved one’s addiction are also supported.

and initiatives. Open discussions help the teens to build their confidence and characters, and develop the tools they need for making wise decisions as they grow up.

Christian Books Plus

Children’s Biblical Centres

After closure in March, all the CBCs reopened in July for children aged 8-10, while all other babies and young children had to attend services with their parents or guardians. Located at every full-time HelpCentre, the CBCs provided care for church attendees’ children during services. All carers are DBS checked and have undertaken safeguarding training, with many also being first aid trained. Combining the roles of a conventional Sunday school and a crèche, CBCs work with children and parents in an age appropriate manner, to help instil principles and values that will stand the youngsters in good stead throughout their lives.

Universal Teen Force

Like VYG, our group for older teens and twenties, this group operated online or in carefully regulated meetings at HelpCentres, where the members had to observe social distancing, and use hand gels and masks, according to the situation at the time.

UTF is for 11 to 14 year olds, acting as a follow on to the CBCs, but open to all. It provides a Christian environment in which the young people are encouraged to develop their talents and start preparing for adulthood. In normal circumstances, the meetings are run by DBS checked advisors who offer guidance and support, acting as mentors for the youngsters; and there are also fun activities, competitions

Our bookshops normally operate in dedicated areas in our full-time HelpCentres, but were closed and replaced by an online facility at christianbooks-plus.com. They all supply books and other materials to help congregants and interested members of the public in their spiritual development.

Delight Cafés

The three outlets, in Finsbury Park, Peckham and Leeds HelpCentres, were closed due to the pandemic. The intention is to reopen when we can and to set up more of these cafés in due course for the convenience of people attending church.

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DELIGHT CAFE PREMISES WERE USED TO PREPARE SOUPS FOR SOUP KITCHEN
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Annual Report and Financial Statements 2020/21 28

Godllywood

This is a dedicated women’s ministry, led by the wives of UCKG pastors and bishops on the basis of faith. It predominately operated online in 2020/21. It encourages members to establish and maintain strong selfesteem and become women of God.

Godllywood Girls

By taking a flexible approach and combining Godllywood Girls and Godllywood, we solved the problem of no face to face meetings for some of the church’s most devout women and girls, delivering meetings and discussions online.

Godllywood Girls is designed to help young girls who are already regular churchgoers, develop confidence, good patterns of behaviour, and develop their skills. It has sections for 6 to 10 year olds and 11 to 14 year olds. In normal times the girls are supported emotionally and monitored weekly by pastors’ wives and attend monthly meetings. Many different topics are addressed including building relationships and friendships.

Individual spiritual support

Everyday technology in the form of our 24 hour telephone helpline, provided the answer when we were forced to halt the one-on-one spiritual support meetings we normally provide for anyone who is deeply troubled. The helpline was heavily promoted during lockdown. Thankfully, we quickly reinstated such meetings with DBS checked pastors, or with bishop, when restrictions were lifted.

Pilgrimages

In the normal way the UCKG HelpCentre runs occasional pilgrimages to two destinations, Israel and the replica temple of Solomon in São Paulo, Brazil, the last one having taken place in 2019. The aim is to help pilgrims strengthen their faith and enhance their understanding of the Bible. These pilgrimages have been suspended temporarily in view of the pandemic.

Prayer Group

This group changed its working method from fortnightly meetings to a ‘work from home’ format. The group, which is open to all UCKG members exists to coordinate consistent prayer for the church’s activities and to teach those who join the group how to pray and use prayer to overcome everyday challenges. This year, the members continued their work of prayer at home.

Annual Report and Financial Statements 2020/21 29

Faith-based special events

The UCKG normally holds special events for people who want to deal with their problems through faith, in football stadiums or other capacious venues. But with such events banned by the government in order to reduce the transmission of COVID-19, we once again turned to the internet and delivered this programme virtually.

Adaptability and our readiness to adopt new ways of working ensured that we met our purpose on this score as usual.

Community outreach

The UCKG HelpCentre has always been powerfully motivated to help people in need, as well as sharing the good news of the gospel with all who will listen. We normally operate a number of community outreach groups run from our centres nationwide, and catering to various

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GIVE WARMTH APPEAL DONATION IN BIRMINGHAM
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demographics, in order to care for, support and encourage people at every stage of life.

This year, however, all face to face group and one-to-one meetings by these groups had to be put on hold, and we refocused our outreach work so it that either operated online or through a small range of permitted activities.

Caleb Group

Loneliness in old age is often mooted as a significant societal problem in the UK, and it is one that the UCKG has sought to mitigate through Caleb, its group for those aged 55+. With the added isolation imposed by the lockdowns, something had to be done – and fast – as we could no longer socialise with our seniors.

The immediate solution was to check up on Caleb members by phone, at the height of the first lockdown, when isolation was most severe. Later we delivered groceries to any seniors who let us know they were in need, using supplies from our soup kitchens or food banks. For spiritual guidance, the Caleb group leader made YouTube videos which were sent to the group members for additional spiritual guidance.

Patient Care Group

The PCG volunteers were unable to meet, run events or visit the sick in hospitals, hospices and at home as they usually do, however our pastors were available on the 24 hour telephone helpline for those in need for prayer and supportive conversations.

Annual Report and Financial Statements 2020/21 30

Removing All Hurt and Abuse

While RAHAB, our community group for women who have experienced abuse in any form, was suspended, this important work was taken up by our pastors’ wives, acting alongside their husbands’ ministries or under the aegis of Godllywood. This work helps such individuals to overcome their traumas by offering emotional and spiritual advice and support.

Rescue of Dignity

Unfortunately, this group was unable to continue its work this year for largely practical reasons. In the normal way its members would be supporting remand and sentenced prisoners through visits and letter writing to help them prepare for a better way of life on release, and would hold two meetings a year to provide support to prisoners’ families. The group hopes to resume its activities as soon as it can.

School for Mothers

We certainly didn’t give up on good parenting, when in November 2020 this activity was suspended as a separate group within the church, based at Finsbury Park. Instead, we ensured that individual support/advice was available through the pastors’ wives, since group meetings could not take place.

Victory Youth Group

VYG operated online or in carefully regulated meetings at HelpCentres, where the members had to observe social distancing, and use hand gels and masks, according to the level of lockdown and other restrictions that applied at various times of the year.

This group is an important activity for

the UCKG, since it is both a youth ministry and a lively open-to-all youth group, which speaks out on contemporary issues, encourages talent and achievement and serves its local communities. VYG is run at all full-time HelpCentres, and has a national membership of over 1,330 14 to 25 year olds, who take part in weekly meetings, where young people who are not of the church are also extremely welcome. It attracts youths who are ready to give up destructive lifestyles and help them turn their lives around, in addition to the responsible young people who make up the majority of the membership.

The group provides a safe and secure source of practical, moral and ethical advice, mentoring and guidance, as well as a lot of fun. Members are encouraged to be the best they can be, to work and study hard and become exemplary citizens.

24 Hour helpline

This service has been fully available throughout the pandemic. UCKG pastors and trained volunteers worked shifts around the clock, providing practical and spiritual guidance to callers from any and every part of society. They dealt with the gamut of problems resulting from lockdown, including isolation and depression, furloughing and job losses, home schooling, domestic abuse and more.

Training centre

The training centre based at the Rainbow Theatre in Finsbury Park was closed this year due to the pandemic and will reopen in a new format as soon as it is safe to do so.

Annual Report and Financial Statements 2020/21 31

Catford and other soup kitchens

The soup kitchen at the Catford HelpCentre confirmed that it would stay open right from the start of the pandemic, when many others were closing, and continued its regular Saturday service, providing soup, simple meals and takeaway bags of groceries throughout the year. The helpers, who were fully equipped with PPE to protect their own health, prepared a selection of quality home made soups each week. They served growing numbers of individuals and families who were struggling to afford food, and in some cases were homeless.

The number of attendees rose rapidly from 35-40 a week to around 200, and so the organisers had to work hard to ensure that they had rising and sustainable supplies of food. Fortunately, they received donations from FareShare, the food redistribution organisation, the supermarkets, and a variety of smaller food businesses as well as from the HelpCentre members. Local businesses supporting this initiative included an award winning Nepalese restaurant.

The good work of this soup kitchen has now earned it a number of awards including the Mayor of Lewisham’s COVID response award.

In April 2020 the UCKG opened a further four outlets at the HelpCentres in Finsbury Park, Kilburn, Peckham and Leeds, where local people were experiencing much of the same problems.

Our food banks

Starting in October 2020, we opened five food banks, at Croydon, Edmonton, Hackney, Plaistow and Stamford Hill and soon built up a good regular attendance at each.

The members at each HelpCentre were the initial donors, but additional supplies were actively sought, and FareShare and others rose to meet the need.

Night Angels

This initiative was at its most active in 2020/21 from October, when homeless people were returning to the streets as rough sleepers. Night

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SOUP KITCHEN OUTREACH EXPANDED DURING THE PANDEMIC
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Annual Report and Financial Statements 2020/21 32

Angels are UCKG volunteers, who have been visiting the homeless on the streets across the UK since 2012, bringing gifts of hot food, blankets and other essentials such as toiletries, and giving words of comfort where that is welcome. Night Angels also assist people leaving clubs and such late at night, who appear at times to be the worse for alcohol and/or drugs.

which has been converted into a donation in the financial year. (More information is given in Note 11). Part of our support for these sister churches is that loan repayment periods can be lengthy and are agreed in consultation with the relevant sister church to provide flexibility in its development. Further information on the above can be found in Notes 11 and 22 of the financial statements.

Overseas mission

The UCKG consistently maximises the donations we receive by applying them to the work of helping church members and those in need in the UK, and in sister churches overseas, so that people gain the support they need to turn their lives around.

In past years we have supported sister churches in Ireland, Belgium, Nigeria, Tanzania, Mauritius, Hong Kong and New Zealand by means of loans enabling them to further spread the Gospel. Repayment of all loans that have not previously been fully impaired is continuing, apart from the loan to Belgium of £641,538, which has been impaired in the financial year and the loan to Tanzania of £350,434,

During the 2020/21 financial year we have helped with the subsistence expenses of the sister church in Greece with donations totalling £126,359 (2020: £308,836), and have given £87,550 (2020: £90,000) towards the ongoing subsistence of our sister church in Dubai, and a further £56,000 (2020 £12,000) to South Korea to help with subsistence costs. Ongoing subsistence of £56,222 (2020: £65,989), £131,253 (2020: £106,793) and £34,650 (2020: £60,260) respectively, was provided for the development of sister churches in Cyprus, East Timor and Malta. One-off donations of £9,065 (2020: £nil), £7,000 (2020: £nil) and £2,842 (2020: £nil) were provided for our sister churches in Indonesia, Israel

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CHURCH BUILD IN MAURITIUS WITH UK FINANCIAL SUPPORT
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Annual Report and Financial Statements 2020/21 33

and Malaysia. Further details of transactions with sister churches can be found in Notes 11 and 22.

Depending on the level of available reserves and the nature of the projects, we will continue to help further the Christian faith through our sister churches overseas.

Public benefit

The trustees confirm that they have had due regard to the public benefit guidance published by the Charity Commission, and are satisfied that the activities described and listed in the Trustees’ Report are beneficial to the public at large.

The UCKG provides activities that focus on helping individuals of all ages, from all backgrounds, to get closer to God and thereby live more fulfilled lives, while also addressing immediate needs. Activities are

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REACHING OUT TO THE HOMELESS IN LEEDS CITY CENTRE
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provided free of charge and are made accessible to everyone through extensive publicity via TV, radio, billboards, magazines, newspapers, social media and also by word of mouth.

Increasing personal confidence is at the heart of all the activities we provide. This helps people to find employment; contributes to good mental, physical and spiritual wellbeing; helps to resolve personal and family conflicts; and encourages people to have a more positive outlook on life, as well as providing solace and purpose.

As Christian values are applied by those who attend UCKG HelpCentres, this in turn generates the wider public benefit of an improved and improving society. Prior to the pandemic, the UCKG was very active in visiting people in hospitals, prisons or who were otherwise housebound, providing support and comfort. Unfortunately, we were not allowed to do this for much of the year, neither could we be out and about, running events and helping in other ways. We therefore moved as many of our activities online as we possibly could. Our main community work was refocused on the provision of additional soup kitchens and the introduction of our food banks, which were opened during the financial year, and helped people in food poverty, week in week out.

We are planning to resume the face to face visits and other activities that were either suspended or moved online, as soon as possible.

Annual Report and Financial Statements 2020/21 34

Fundraising

Fundraising was an immediate concern for the UCKG HelpCentre at the outset of the pandemic, as we firstly turn to our members and followers to donate at our services and through tithing, before seeking support from the public in communities near to our HelpCentres.

We quickly set up links so that those attending services online could donate online, and as lockdown restrictions eased, we were pleased to accept envelopes containing cash and/or cheques at designated times at the HelpCentres.

Our peak fundraising season extends from November to the year end, and normally involves volunteers carol singing, supermarket bag packing, street collections (with the necessary licenses), and more. This year, however, our main fundraising was done online using platforms, such as JustGiving, eBay, Amazon donate and Benevity, with limited door to door and store collections and carol singing. Some of our volunteers turned creatively to social media to raise funds through anything from sponsored cake bakes to a 24 hour online dance marathon.

activities to the required high standard and ensuring that all volunteer fundraisers were trained appropriately.

The UCKG is registered with the Fundraising Regulator and implements its guidelines in all fundraising activities.

The charity did not take part in any restricted fundraising activities in this financial year, ending 28 February 2021, although grants of £11,180 were received from various third party funders to be spent on our newly opened soup kitchens/food banks operating from various branches within the UK.

Two official complaints were received during the year. The outcomes were fully satisfactory to all concerned in each case.

Over the Christmas period we concentrated on raising funds for five of our groups, which were of particular relevance during the pandemic, namely, the 24 hour helpline, soup kitchen, food bank, Night Angels and the Give Warmth Appeal.

Our fundraising manager remained responsible for delivering fundraising

Annual Report and Financial Statements 2020/21 35

TRUSTEES’ REPORT Structure, governance and management

The Universal Church of the Kingdom of God was first registered in 1995. Our charity registration number is 1043985; the governing document of the charity is our constitution, which was amended, and the amended version adopted in January 2015. The trustees were incorporated as a body in June 2004.

Objects of the charity

We exist to advance the Christian faith and for such charitable purposes as the trustees shall from time to time decide to support (for instance through our community outreach activities). The UCKG is autonomous in respect of our financial, legal and administrative functions in the UK, although we are part of a worldwide ministry with a presence in over 100 countries. Sister churches abroad essentially share the same objectives as the UK church, however this report and accounts only covers the activities of the UCKG in the UK and does not reflect the affairs of the churches in any other country.

The UCKG is committed to helping people to discover their potential and live life to the full, as well as working to expand and to reach out to as many individuals as possible with the Gospel message. Evangelism, promotional activities and the opening of new branches are central to this. We also provide financial support to our sister churches in developing nations by means of donations and/or loans,

which are presented as programme related investments in the balance sheet.

Organisational structure

Our charity is governed by a board of trustees, which forms the executive committee. This committee is made up of not less than five members and not more than eleven members including three honorary officers, namely the chair, secretary and treasurer. The committee members comprise at least:

• One and not more than three pastors of the UCKG (the pastoral members) nominated by the Bishop in Charge in whom is vested such power of nomination at the annual general meeting. The pastoral members are appointed for one year and hold office until the following annual general meeting.

• One and not more than five members elected at the annual general meeting, who hold office for one year from the conclusion of the meeting at which they were elected until the following annual general meeting.

The executive committee gathers for at least two ordinary meetings each year and an annual general meeting after the end of our financial year. The annual general meeting provides the occasion to review performance over the past year and agree key objectives for the year ahead.

Annual Report and Financial Statements 2020/21 36

The charity purchased 100% of the share capital of Liberty Radio Limited on 28 March 2006 and continues to use this trading subsidiary to broadcast the Gospel message. The trustees are satisfied with Liberty Radio’s performance for the year, which is set out in note 12.

Recruitment and appointment of trustees

As stated above, the charity is governed by our constitution. Details of the trustees who served during the 2020/21 financial year and those who were in post at the date of this report are set out on page 7.

Proposed new trustees are assessed in light of the skills mix needed to supplement the current trustee body, and are elected at the annual general meeting by registered members of the charity. If they are willing, trustees may be re-elected or re-appointed at the annual general meeting, having completed their year of service. Charity members also elect from among themselves a chair, secretary and treasurer, who sit on the executive committee.

Induction and training of trustees

All trustees are required to have a broad understanding of our objectives, and possess pastoral and business leadership skills. On appointment, each trustee undertakes a formal induction programme. This outlines essential aspects of our charity, its governance, objectives and how these are to be achieved through our vision and purpose. Training is tailored to meet each trustee’s needs, and if necessary, training is provided on trustees’

responsibilities. Trustees are also made aware of other sources of information and guidance on how to be effective in this role.

The trustees’ responsibilities

The trustees of the UCKG are responsible for preparing our annual Trustees’ Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The relevant law applicable to charities in England and Wales calls for the preparation of financial statements for each financial year that give a true and fair view of the state of affairs of the charity, and the group, and of the group’s income and expenditure for the relevant period. In preparing these financial statements, our trustees are required to:

• Select suitable accounting policies and apply them consistently.

• Observe the methods and principles in the Charities SORP (FRS 102).

• Make reasonable and prudent judgments and estimates.

• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group will continue in business.

Annual Report and Financial Statements 2020/21 37

The trustees are responsible for the keeping of proper accounting records that disclose the financial position of the charity and the group with reasonable accuracy at any time, and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of our constitution. They are also responsible for safeguarding the charity’s assets and those of the

group, and for taking reasonable steps to prevent and/or detect fraud and other irregularities.

Similarly, our trustees are responsible for the maintenance and integrity of operational and financial information included on all relevant websites. UK legislation governing the preparation and dissemination of financial statements may differ from that of other jurisdictions.

BOARD OF TRUSTEES

Trustees of the UCKG HelpCentre are responsible for the overall running of the charity in the key areas of:

Strategy Agreeing objectives and strategy for the charity and determining principles and policies to meet the overall strategy.

Finance

Setting guidelines for and agreeing the annual budget; deciding on appropriate financial monitoring procedures; authorising signatories on bank accounts; agreeing borrowings and securities; approving the annual accounts; ensuring adequate response and action is taken following the annual audit; agreeing investment strategy and parameters and setting the reserves policy.

Personnel Defining policy on employment terms and conditions, including disciplinary and grievance matters: agreeing employees’ remuneration packages.

General

Setting parameters for the delegation of authority: electing honorary and other officers: reviewing risk management with regular reporting, and giving notice of meetings to fellow trustees, members and others.

Annual Report and Financial Statements 2020/21 38

The trustees have overall responsibility for ensuring that we employ an appropriate system of controls, safeguarding the charity’s assets, and taking reasonable steps to prevent and detect fraud by providing a reasonable assurance that:

• The charity is operating efficiently and effectively.

• Our assets are safeguarded against unauthorised use or deposition.

• Proper records are maintained and financial information that we use within the charity or which is available for publication is reliable.

• The charity complies with all relevant laws and regulations.

The UCKG’s internal control systems are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

• A strategic plan and an annual budget approved by the trustees.

• Regular consideration by the trustees of financial results, variances from budgets and non-financial performance indicators.

• Delegation of authority and segregation of duties.

• Identification and management of issues of strategic and operational importance to the charity and group.

Power of attorney

Power of attorney is given to the Bishop in Charge, who manages the

charity’s spiritual affairs and carries out related administrative activities. He is answerable to the board of trustees in all matters.

Management and staff

Our management and organisation are defined by our spiritual and administrative structures. The pastoral ministry makes up the spiritual structure. The administrative structure is organised into departments covering all the key areas of activity such as property management and building maintenance, accounts, HR, legal, administration and ancillary trading, publications, media and press. The trustees delegate the operational and day to day administrative management to the general, section and department managers.

The policy for key management remuneration is set and closely monitored by the trustees and is overseen by the Bishop in Charge. We have standard thresholds for remuneration at this level, and take note of the experience, skills and aptitude of the relevant employees or pastoral staff members.

Training of pastors

The UCKG’s pastors are drawn from our HelpCentre congregations and are trained, primarily at our headquarters in the Rainbow Theatre, although they can expect to serve in a variety of locations within and beyond the UK’s borders during their careers. They are encouraged to marry as we believe in the importance of the family as a cornerstone of society and the Christian way of life. Pastors’ wives are expected to be active in the work of the church as well as homemakers,

Annual Report and Financial Statements 2020/21 39

although a few have additional jobs within our church’s administrative structure.

Young men, who may already be assistants within the church, are called, and if the calling proves to be well founded, they progress as trainees, assistant pastors and then pastors before becoming consecrated pastors. Initial training can take up to five years, depending on the individual, and comprises a combination of formal theological and theoretical training and on the job work experience, supervised by one of our experienced pastors.

Risks and uncertainties

As part of our risk assessment process, the UCKG reviews the adequacy of our internal and external controls annually in order to strengthen resilience by identifying, prioritising and managing the charity’s risks.

Our formal risk assessment process, which identifies the UCKG’s key operational and financial risks, is documented. During 2020/2021 and after the year end, policies were updated in relation to contingency plans on safeguarding, health and safety, handling of service donations, and other key areas, to ensure compliance with statutory requirements. While no high level risks were identified, we would briefly mention data protection and public perceptions of the charity.

As a controller and processor of data, we work to achieve full compliance with the Data Protection Act 2018 and GDPR. Our data protection officer ensures that our policy and

procedures are revised as necessary and remain up to date, and that our internal programme is not just a simple awareness exercise. We also insist on continuous improvement to the cultural norms, values, beliefs and behaviours that relate to data protection across the organisation. More information can be obtained from the Information Commissioner’s Office.

The UCKG is well regarded by our members, wider congregations and other people we have helped. We are also confident of good to neutral public perception in the communities neighbouring our HelpCentres, or otherwise in contact with us. Nonetheless, we recognise that very mixed attitudes towards diversity and social justice are currently in circulation, along with antipathy towards Christianity and other faiths. We are therefore alert to and regularly review the risks this poses.

We endeavour to always take a balanced view of unfounded and erroneous criticism, and to minimise risk by minimising the impact thereof. Any complaints against us are dealt with courteously and promptly and are resolved. That stated, we consider that we are only at low risk on this score, but keep this under review.

We do not currently receive any significant government grants, our main income being from service donations. This was not seen as a high level risk in 2020/21 as we have a large loyal following, are spread widely across the UK and continue to open new branches to meet the need for HelpCentres nationwide.

Annual Report and Financial Statements 2020/21 40

TRUSTEES’ REPORT Financial review

The Group and Charity Statements of Financial Activities for the year are set out on pages 51 and 52 respectively. The group’s income during the year amounted to £14,219,501 (2019/20: £14,359,249) of which £11,122,334 (2019/20: £11,274,411) represented donations from church services. The net movement in funds amounted to £308,100 (2019/20: £73,147) resulting in total fund balances carried forward of £59,588,144 (2019/20: £59,280,044).

Income

Unrestricted donations from church services represent approximately 78% (2019/20: 78%) of the total income.

Expenditure

Expenditure for the year totalled £13,920,282 (2019/20: £14,298,093). This decrease in expenditure was mainly due to the pandemic as most activities were put on hold for the majority of the financial year. Some of the main movements included a decrease of £568k in printing, postage and stationary expenses as a direct result of the pandemic, resulting in an overall decrease of £396k in UK ministry charitable activities and an increase in repair and maintenance costs of £350k. There was also an increase in donations to sister churches of £204k mainly due to the loan to Tanzania of £350k being converted to a donation. Further increases included the impairment of the loan to Belgium of £642k and a further increase of £275k to the

dilapidations provision. Staff costs are discussed below.

Approximately 98% (2019/20: 98%) of our expenditure is related to charitable activities with the balance being attributed to the costs of raising funds. A detailed analysis of expenditure is given in note 5. Staff related costs amounted to 32% (2019/20: 30%) of expenditure. Our staff are an invaluable resource and central to the way in which our aims and objectives are delivered and supported.

Balance sheet

The balance sheets show an analysis of the group and charity funds. Group funds totalled £59,588,144 (2019/20: £59,280,044), while the charity’s funds totalled £59,237,517 (2019/20: £58,353,185). There were restricted funds of £1,810 as at 28 February 2021 (2019/20: £250).

Reserves policy

As we expand our charitable works, a large part of our resources continues to go towards establishing new churches and HelpCentre facilities so that we can expand our activities and ensure that our work continues to flourish and meet beneficiary needs.

The total unrestricted net assets at the year-end were £59,586,334 (2019/20: £59,279,794). Of this amount, £42,077,930 (2019/20: £40,099,658), is represented by fixed assets held for charitable use, principally our freehold

Annual Report and Financial Statements 2020/21 41

and leasehold HelpCentre properties. The net book value of the church’s tangible fixed assets represented by freehold property is £40,637,780 (2019/20: £38,247,305), see note 10. The church also continues to make loans to sister churches, as programme related investments in line with our charitable objectives, so that they may spread the Gospel message. As a result, these funds are not freely available, as the loans are repayable by instalments over a period of time. These programme related investments totalled £4,250,095 (2019/20: £5,777,325) see note 11. As at 28 February 2021 the group’s free reserves, which exclude freehold and leasehold properties and sister church loans, were £13,459,320 (2019/20: £13,856,506).

The reserves policy covers only those free income funds that are backed by non-property assets and excludes restricted funds. This is in line with guidance in the Charity Commission publication CC19, Charity Reserves: building resilience. When deciding what level of reserves is appropriate for the charity, the Board of Trustees considers the forecasts for levels of income and expenditure for the coming year, the reliability of each source of income and the prospects for opening up new sources.

The board of trustees believes that it is appropriate to maintain reserves at a level of between three and four months of budgeted unrestricted expenditure, (£4,075,000) principally through voluntary income and fundraising activities. This is considered to be enough to cover the church’s immediate working capital

and capital expenditure requirements, and to meet our commitments, and seasonal fluctuations in our budgeted income and expenditure. We currently hold more than this amount, which is available for property acquisitions, refurbishments, community works and the continuing expansion of our work.

The reserves policy is to maintain at least £4,075,000 of free reserves over the medium term.

Investment policy

The trustees are empowered to invest the charity’s assets as they see fit. The amount of investment will depend on the level of reserves and commitments for the year. We assist our sister churches by providing short to medium term financial support in the form of loans, which are recorded as programme related investments; details are in note 22. Our main method of investing surplus reserves is through the purchase or lease of buildings, and converting them into places of worship, to meet our aim of spreading the Gospel message, and helping people.

All investment options take into account the relevant risk factors. Further options will be considered and the charity reserves the right to determine which investment options are of interest and review them from time to time. We will never invest in the stock market or anything similar that does not guarantee a return on investment. Any surplus working capital is held on treasury deposit with the bank. The trustees are satisfied with the investment income for the year, which is set out in note 3.

Annual Report and Financial Statements 2020/21 42

TRUSTEES’ REPORT Plans for future periods

The charity’s strategic framework has been updated for the current period, 2021-2025, and is being further revised at present to take into account the changing social and operating environment in the UK, as the coronavirus pandemic declines and heads towards endemic status.

In seeking to deliver against our purpose and objectives the UCKG has made a significant change over the past two years in a move from primarily relying on personal contact with members and the local communities, to much wider use of online communications and social media. These will remain important aspects of our evangelism and general communications for the foreseeable future. At the same time, we have also increased our high street presence and practical charitable outreach through a growing long term programme of soup kitchens and food banks.

That said, the core elements of our strategy are as follows:

• Furthering the Gospel : to enable people in the UK and beyond to know God, to grow in understanding and commitment in their faith and to integrate it into every aspect of their lives so they gain strength for these relentlessly difficult times.

• Evangelism : to spread the gospel through effective evangelism that is flexible in its choice of communications

channels, and leads to growing congregations and more baptisms. Expanding our physical presence across the UK by setting up additional HelpCentres is central to this.

• Discipleship : to support the training of ministers, leaders and disciples supporting the objectives of evangelism and furthering the Gospel.

• Family unit foundation : to encourage the formation of happy marriages and good and stable family units among our members, as these can be important in a fulfilled Christian life, and to support them.

• Working with youths : to develop, improve on and expand the guidance and support we give youths and children to help in securing their present and future welfare.

• Societal outreach and cooperation : developing new and existing relationships with the public sector, other charitable organisations, churches and faith groups, and businesses so we can grow our contribution to secular society as a whole is important within the current strategic framework. Such cooperation is a key element in our soup kitchen and food bank programme, for instance.

• Staff development : to encourage a working culture underpinned by Christian values, and based on efficient

Annual Report and Financial Statements 2020/21 43

and effective structures and systems, and to expand our human resources in preparation for future expansion within the UK.

• Learning : to improve our ability to be a learning organisation and actively encourage upskilling and lifelong learning among our staff and volunteers.

• Accountable governance and management : to apply a culture of continuous improvement to our performance as well as being a managed open, transparent and learning organisation accountable for our actions and meeting high standards of public and stakeholder reporting.

communicated to the auditor.

Approved by order of the trustees on 23 May 2022 and signed on their behalf by:

Audrey Tung de Medeiros Chair of Trustees

The year ahead, and the period up to and including 2025, will see progress in these areas, in which we will continue to develop and extend our service to our congregations and local communities.

Auditor

A resolution to reappoint RSM UK Audit LLP as auditor will be put by the trustees at the annual general meeting.

Statement as to disclosure of information to auditor

The trustees who were in office on the date of approval of these financial statements have confirmed, that as far as they are aware, there is no relevant audit information of which the auditor is unaware. Each of the trustees has confirmed that they have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that it has been

Annual Report and Financial Statements 2020/21 44

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INDEPENDENT
AUDITOR’S
REPORT
NIGHT ANGELS OUTREACH, EAST MIDLANDS
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INDEPENDENT AUDITOR’S REPORT

Independent Auditor’s report to the Trustees of the Universal Church of the Kingdom of God

Opinion

We have audited the financial statements of The Universal Church of the Kingdom of God (the ‘charity’) and its subsidiary (the ‘group’) for the year ended 28 February 2021 which comprise the Group and Charity Statements of Financial Activities, the Group and Charity Balance Sheets, the Group and Charity Statements of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the group’s and charity’s affairs as at 28 February 2021 and of their incoming resources and application of resources for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We have been appointed as auditors

under section 151 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s or parent charity’s ability to continue as a going concern for a period of at least twelve months

Annual Report and Financial Statements 2020/21 46

from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual Report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception We have nothing to report in respect

of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

• the information given in the financial statements is inconsistent in any material respect with the Trustees’ Report; or

• sufficient accounting records have not been kept by the parent charity; or

• the parent charity financial statements are not in agreement with the accounting records and returns; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ responsibilities set out on page 37, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or parent charity or to cease operations, or have no realistic alternative but to do so.

Annual Report and Financial Statements 2020/21 47

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities are instances of noncompliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud,

to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:

• obtained an understanding of the nature of the sector, including the legal and regulatory framework, that the group and parent charity operate in and how the group and parent charity is complying with the legal and regulatory framework;

• inquired of management, and those charged with governance, about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instances of fraud;

• discussed matters about noncompliance with laws and regulations and how fraud might occur including assessment of how and where the financial statements may be susceptible to fraud.

As a result of these procedures we consider the most significant laws and regulations that have a direct impact

Annual Report and Financial Statements 2020/21 48

on the financial statements are FRS 102, Charities SORP (FRS 102), Charities Act 2011, the parent charity’s governing document, tax legislation and Charities (Protection and Social Investment) Act 2016. We performed audit procedures to detect non-compliances which may have a material impact on the financial statements which included reviewing the financial statements including the Trustees’ Report, remaining alert to new or unusual transactions which may not be in accordance with the governing documents, and inspecting any correspondence with local tax authorities.

The most significant laws and regulations that have an indirect impact on the financial statements are those in relation to safeguarding and fundraising standards. We performed audit procedures to inquire of management and those charged with governance whether the group is in compliance with these laws and regulations and inspected correspondence with regulatory authorities.

The audit engagement team identified the risk of management override of controls and completeness of donation income as the areas where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing manual journal entries and other adjustments, evaluating the business rationale in relation to significant, unusual transactions and transactions entered into outside the normal course of business, challenging judgments and estimates, testing controls in relation to donation income and performing analytical procedures in relation to

donation income.

A further description of our responsibilities for the audit of the financial statements is provided on the Financial Reporting Council’s website at http://www.frc.org. uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s trustees as a body, in accordance with the Charities Act 2011. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

RSM UK Audit LLP Statutory Auditor Chartered Accountants The Pinnacle 170 Midsummer Blvd Milton Keynes MK9 1BP

Date: 23 May 2022

RSM UK Audit LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

Annual Report and Financial Statements 2020/21 49

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FINANCIAL
STATEMENTS
FOOD AND NON-PERISHABLES DISTRIBUTION, NORTH WEST LONDON
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FINANCIAL STATEMENTS Group statement of financial activities for the year ended 28 February 2021

Annual Report and Financial Statements 2020/21 51

FINANCIAL STATEMENTS

Charity statement of financial activities for the year ended 28 February 2021

Annual Report and Financial Statements 2020/21 52

FINANCIAL STATEMENTS

Group and charity balance sheets 28 February 2021

Annual Report and Financial Statements 2020/21 53

FINANCIAL STATEMENTS Group statement of cash flows for the year ended 28 February 2021

Annual Report and Financial Statements 2020/21 54

FINANCIAL STATEMENTS Charity statement of cash flows for the year ended 28 February 2021

Annual Report and Financial Statements 2020/21 55

FINANCIAL STATEMENTS Principal accounting policies

Annual Report and Financial Statements 2020/21 56

Ineom• Income In ttte foTm of donation5 from church seN1￿6 aThl app8al donailons Is recognis8d upon Fecelpl and. nle5s the donor specifles a speciff¢ purpos& for Ihe donatt)n, is usod or relalned for the general purposo of the Gharty. Any gift aid reclailns Telab'ng lo Ihese dollations are recogni5ed on an accruals basi5. Rent81 thcorn6 ki rewnid On an acuuals ba515 8nd inve5trn•rt ineornè on a rncelv8blo basts. Incom8 from ¢harStable aCliviliES (church s&tViCES and C8C - Childrpn's Biblical Cen￿) is rewgnised on a rtceivable basis and Income from tho bookshop Delight Café Is ￿COgniSed as eamoé las ffjlaied goods and serv￿e$ ¥ prOv￿ed1 vrithin Charitab￿ adivities. Government grnnts Iin¢lu(Jing Coronavirus Job Reientson Scheft incomel aro reeognk8ed at the lair value ol the asset ￿¢eNed or receivable when there Is ￿sonable assuiance that the grant oonditv)ns wll be met and the grants Will be recBlwd. A granl thal speufi&s performance condition6 is re¢ognised In Int￿Me ¥¥hen performance condllion$ 8re rn8t. whe￿ a grant doe$ not $p￿ify performan￿ condib'on8 It is ￿￿gnised in ncomÈ when ihe prD¢eods are t￿￿ed of re(lvable. A g￿nI reLived befts￿ the re£ognition critsria are satisfied i8 reGognis&J as alobllity. VolLmte8rs and donatsd $8f¥l¢¢s and 8s$ots No amounts a￿ includÈd in the Stalemenl of Financial Actlvibes in resped of the value of Ser¥r￿S donate(I by volunie¢ts. Further dÈ¢ails of the ¢ontributson made ty vdunl8¢rs Can bo found in the fru$tees' Report sets dwaied for use by the ch8rity are r2Pitali88d and T8cognised 85 income when Ihey are reeeiv8ble. Where property 15 donated, an arnounl equal lo the falr vau8 is added lo tanglble fLKed as8ets and an Idenllc81 amount (xeilitsd to th& Stslement of Financial AcUVRle&. Donabon& or glfts-in-ksnd ar8 InclLbdod in the Slat8menl of FinaTrdal AcliYrt18s ISOFAI at 8Stimalad lalrvalu8. Exp¢ndltyr¢ Exp8ndltuia 15 r8cognis8d wh8n B li8bilty is InCu￿d. Li8biJtl8s ar8 r80Jgnised as as Ihèrè Lt a 18gal or construclfve obligatton commitling the group to the expendibjre. All expenditLtre is accounted for on an accruals basis and has been ¢bs$th8d undar headings ￿al a93r8g818 all costs F8lat8d lo the category. Costs of r8i5ing fvnds are those costs incurred in atlracting incorne Iprimaiity doTral'onsl. and those incurted In tr8dirG 8CtiviOes Ih8t rais8 funds. wher8 applic8blè. Charitab18 Activitiès Includ8 UK Ministry which is th8 È¥pendllura associat8d with proviiion ol Church services. including the operation of th2 CBC, Pilgrimages, the Delight Cafè and the bookshop." Community Ovtrea¢h which Includes the trainlng activities. helpline and various groups reaching out lo the ¢ommunlly and etseas Misslon which Is support provldeo for overseas chur¢hes. (>J¥eman¢e costs irclude thos8 incurr8d In the gov8rnanc8 of the Ghadty and Ils assets and are Prlmarily assoriated wilh r4)n$tiWlional and $tstutory requirBmenls. Support indud8 Central functions 8nd havè b98n albcatsd to acuvty ¢091 calegori88 on a ba$18 ¢on$1st￿t ¥￿th the use of the resources eg staff lime. Cos15 of short term ernployee benefits are fBLY)gn158d as a liats'lily wlthin the financial slaternents. The charty's oliday year ends al the reporting dale and ernployee5 are not enti1S8d to carry forward any w)US8d holiday. Inecov•rabl• VAT Irrecoverable VAT is charged against the calegory of oxp8nddurB for whlch it wa5 kncurr8d. Uoa8es Where assets aro financed under leasing and hire purchase agreements that give right5 appro￿￿￿tIng to ownership. the 8mouM representing the outright purchase priee of such assets is capitalised uftder tsngible fixed ass8ts. and Ihe coFr8sponding leasing Gommitrn8nts afa shown as obligations to the lessor. The r81evant assols ar8 dePr8￿8t8d in accordance with th8 groups deprwiaiion policy. Nel fiTh8n￿ charg8s. calcu18ted on reducing balano basts, are included in Inte￿$1 charges. Where a55ets are fjnanced under1ea5ing agreernents that do not give riyhts appr0￿m￿ling to ownership, th8 costs are recognised in the Staternenl of Financk81 Activllies on 8 Straight Ilne basls over the tenn of the lease aoreernent. Benefits. such as rErtt-free pènods. ie¢efved and ￿￿1VablE as an incenlive lo eTh￿r Into an operdtlnu lease are also spread on a straight lin& bas over leaso temi. ForElgn curr8n¢les Monetary assets and liabilities deTrominated In fo￿On CUrrenc￿e￿ are converted at the rdle OF exth8nge ruling al the balance sheet dale. Transactsons in foreign currencies are converted inio sterling * the rnie ol ex¢han9e ruling at Iha dale of the tran5a¢iion. ExGhènge diff•rèno•5 aro laken into account ift arriving at net movornenl In fvnd5. Annual Re ort and Financial Statements 2020 21

Stock Slock is valued at the lower of cost and net reallsable value. Stock prirnarity ¢ompii$88 b￿kS for ￿sa￿. Fun The char4ty's restrieled funds are to be used for specffic purposes as 18id down by the donor or where lunds have been raised for a specific purpose. Expendlture. whi¢h meets Ihgse criteria, is ¢htrged b Ihe ltsnd. Seè ntsl¢ 19 for further det8ils. •WI other funds Bf? unr8slricted inc0rn8 lundB. Tha rOS8Fves rxslicy is sel out in Ihe Truste8s' Report. cash and ¢ash •wlvalenls These exclude deposlls of Ihan Ihrq8 month5 or90 day5. Flnan¢lal Instruments The group has 81ect8d to apply the wovfjslons of Seclp)n 11 Baslc Finandal Instsumgnts and Section 12 Qher Financial In5trurnenls 158ues of FRS 102. In lull. to 811 of ils financwl Instru￿￿nts. Th6 gr￿Jp Mly has finanoal instrurnenls Ihal are considered io be basc. Flnancial •sset Trade and other d8btor5 lin¢ludiry accrued income) which are receNable wthin ¢￿e year and which do nol constitute a financlng tr8n8acllon are 1nlt181￿ mèa8ur•d at thè transaction price and subsequènuy rneasur8d at 8mort$5ed cost, being the Iransaclion prlce less any amounts Set￿e￿ and any irnpairrnenl kns5e8. A provision lor Impai￿ent of debtors 15 B51abli5hed when IherE 15 objeGbve evidence Ihal the aThouThts due ill not be coll8ct8d according lo the origiTral t8rrns ol the contraLt. Impairrnent ID55es are recogni5ed th8 SOFA for the excess of th8 Carrying valu8 of th8 debtor ov8r th8 present value of the luture c8sh flows discounted using th8 original èffective Inle￿$1 rate. Subsequent ￿VersalS of an Impairment loss that oblectively ￿lat to an event occurring after Ihe lrnpaimieffl loss was reGognised, afB rFcognise¢J immedialely in the SOFA. FINncl•l Ilabllltl Financial in$iruments are classlfied as liabilllies and equlty instrumènts according to tho substancfj ol Ihe ntraC￿al arrdngements entered into. An equity instrumefii k% any ￿ntract that ovidences a res5dua1 Inte￿St in the &5soL% of the company after ded￿ts'n9 all of lts1Sablliti¢s. Trade, 9rDup an¢1 D¢her ￿ditOrS (including ac¢walsl payable wlhin one yeai Ihal not consti￿le a finan¢iThg transaEtIDn are inlrdlty mea5urod at thg transaGtion pric4 and subsequently mea5ur¢d at arT￿rt￿sed cosL being the trBnsaction price less any gmounts settled. Provisions Provisions are recognised when the chaimy ha5 an obligation al the r8POrting date 85 a r88ulI of a past event whic l 1$ prtsbable wlll result in Ihe translerol econoThic benefits alld the obluètton can be estiTnated ￿liablY. Proisions S￿ mtrasur￿ ai Ihe best estimaie of the amounts required to sewe the obligabon. Where the effect ol the time value of Fnoney 15 m8leri81, the provislon is ba58d oa Ihe pr&s8nt value of Ihosa 8moun15, discounled at the pro- lax di5covnl rate that refieGts the ri5k5 specific to Ihe lisbilty. The Un￿nding of the 15 r&cognised wthin nterest payable similar chatges. Cth¢al a¢e•untlng esllmat•8 and ar•a8 of judg•m•nt Estimates and judgements are conlinua11y evaluaied and are based on hislorl¢al experience aD¢J other factors. Includlng expaclations ot ruturo events that are belleveé lo t>e ￿a$￿able under Ihe clr¢umstances. The 9roup make5 estimates 35surnpt.ons con￿rnIng the future. The resul1￿9 accounling estirnale5 and a5surnplK)ns 11, by definition, seldorn equal the relatsd actual results. The eslimates and a5SUrnPtion5 that have a significant 3k ol causing 8 material adjustmeni to the Cairwng amounts of assels and lthililies within the next financial year are dkscussed betow.. A5 required by Cbarttie5 SORP IFRS 1021 the Twslees FEview an rElevaHt a55e15 fDrindicator5 of impairrnent. The prln¢ipal clas8 ol asset relevant 15 the p￿)g￿rnme relat8d investmenl$- sister church loans INote 111. Where these loans are not performing in ac¢ordance wth the underfying loan agreements, an assessmenl is (arried out as 10 the reooverability of amounts due to the chanty. This assessmefti includes ￿VIewIng up to date financlal Informalknn and other fador8 lmpacts.ng on the ablllty gf amount8 to be repaid. Whgther or ngt an Imp8lrmgnt provi%ion is required is delermlnad on this basls. AdikpNlatKJns provision Is a450 hek4 relating ￿ the 8Stirnated cost of repairs to a numberof leasehokj ptymises at the end of Iheir18ases, where the anticipated fvlure costs can be 85timated reliably and the likelihood of the costs b8ing in¢urr8d is Consider￿ probable. A provision of £525,000 held at the end of the finanrial period and the ncertainty surroundm9 IhL8 ¥ dlsdosed in note 16. Annual Re ort and Financial Statements 2020 21

FINANCIAL STATEMENTS Notes to the financial statements

for the year ended 28 February 2021

Annual Report and Financial Statements 2020/21 59

2021 2020 Coronavirus Job Retention Schem8 ICJRSI 625,700 625,700 ANALYSIS OF CHARITABLE Direct 05ts Support Costs Total 2021 Total 2020 UK Mlnislry Corntnunity Oulre8ch Overseas Miswon 8.869.055 286,113 1,500.$89 2,929,162 49,921 19.860 11,798.217 336,034 1.520,419 13,084.849 315,287 6S0,408 10,655,727 2,998,943 13,654,670 14,050,544 PENDITURE- CHARITY Direct costs Support C05tS Total 2021 Total 2020 UK Illnlstry Cornlnunity Oulre8ch Ov8r5eas Mission 8.919,670 286,113 1.500.559 2,929,162 49,921 19.860 11,848.832 13,114.d69 336.034 315,287 1.520419 650,408 10,706,342 2,998,943 I3,7￿,285 14,080,164 LLfKATION 8UPPORTcosr8 The Charity alk)¢ale5 its 5UPPQrt costs as shown in the table be5ow then fvther appDrtIOnS those costs be￿e￿n the charita￿e actniitles undertaken, where ap Jicable. Support costs are alloc2led on a basi$ ¢onsislent with the use of ￿$Our￿$. Stsff Costs a￿ split according to head cwnl and department. utilities are allocated &wrOln9 to the percentage use of the cost con¢emeil and audit lees a￿ ¢lassrfled as govemance. Support Cost8 Charitable activities Raislng Govern8￿9 runds Total 2021 Total 2020 Stsff costs ElectThc*ty and gas Telephone Extemal audit fee5 Other profE5sional feès 2,170.273 334,118 108.390 343.PA1 2,514,114 335,631 111.742 40,805 1,516 2.489.837 311,034 106.307 37,759 7.900 1,513 3.352 40.B05 1.516 2021.. 2,614.297 4,865 384,646 3,003,808 2,952.837 2020= 2,515,452 5,127 432.258 2,952,837 Annual Re ort and Financial Statements 2020 21

GROUP AND CHARiri 2021 2020 Staff costs Fundr8ising exp8ns8$ Depreciation Suppgrt costs 227.114 24,801 B.832 209,190 23.990 9,242 265,612 247.549 EMPLOYEES 2021 No. 2020 No. The avgragg nLmb8r of ompk)ye6s dur4ng thg yg8r was.. Church serVi￿S- Minlslers of Religion Church SeNices- Other Church Administration Glft Ak Training Centre Bookshop Governan Fundraising Graphicslwebleam PropertylLegaVPress Comrnunity Outreath TVIProduction Helpline 81 33 17 79 31 15 16 18 17 20 26 26 216 212 2021 2020 Staff cost$ for8bovè pwsons.. Wages and solaries So¢ial security ¢osts Pension costs 3,888.093 286,813 49.416 4,224,322 3.910,376 295.282 48.555 4,254.213 Temilnation payrnents pahl In fL*II In the yaar were £St￿lI2020.. £2,538 There were no emptyees with earnings over £60.000 in either year. Thè total rèmuneryalion linclLtdirvJ employer's naiK)nal In$ur8nc& and etllployer's pèn$i¢n payments) of th8 4 past<X81 staff l employee5 and 5 trusteès12020.' 4 pastor81 staff l ompk)yees and 5 trustèes) who are wnsidered to be key management vrds £180.94012020.' £170.1871. Annual Re ort and Financial Statements 2020 21

One Irustee. Paulo Alexandre Duarte Moftteiro was remunerated fr(Mn Marth lo 17 July 2020 and the other Daniel Guerrefo frorn 17 July 2020 to February 2021 lolalllng E35.470 fof their servSces as Deaconlernployee 12020.. £47,672). At any one tirrte Ihere was only one trustee that was remunerated. No InJstee re￿iVed ￿muneration for thelr services as InJstees12020'. none). These payM￿tS were made according lo a provision slated In the Charrty'5 Constitut￿n. Spotsses of two trustees, Audrey Tung de ￿ed￿r0$ and Paulo ￿exandre Duarte Montelro, were paid lor administrative and pastoral duties up to 17 July 2020 and two trustees Audrey Tung de Medeims and Daniel Guerrero's spouses wefe paid from 17 July 2020 to February 20211202Q'. two spouses) lotalling £40,54212020." £57.8001. These payments were made according lo a provision slated in the Charty's tsjnstrtution. whe￿ irusteeslspou5es are also pastcffal slaff, Ihey also benefit from 8cLommc¥Jation provided by the ch8rity as part of their pastoral duties. Durlng the year, no Irustees12020'. none) were relmbursed trdvel or Incldentsl expenses Incuffed In Te5pect of their services. As a registered charity, tax exerrption applies to the income arising and expended on charitable activities. Annual Re ort and Financial Statements 2020 21

Freehold Leasehdd Offjce and Furniture land and improve- Motor Plant and computer and buildings menls vehicles machinery equipment fittings Total 1 March 2020 Additions Disposals 28 February 2021 Depreciation 1 March 2020 Charged in year Disposals 28 February 2021 Nel book value 48.699,1B5 3,203.751 446.501 155.650 2,129.686 223,875 54,858.648 3,191,962 39,523 7.410 31,629 3,270,544 187.5931 1434.8771 1522.4701 51.891,167 3,243,274 366,318 155,650 1.726,438 223,875 57,606,722 10,451,880 1.805.093 365.704 801,507 199,042 56.576 176.7181 11,253.387 2,004.135 345.562 40.299 7,873,891 222,123 14.758.990 38.913 82,616 1,752 1,180.406 1333.8861 1410,6041 79.212 1.622,621 223,875 15,528.Y92 28 February 2021 40,637.780 1.239.139 20.756 76.438 103.817 42.077.930 29 February 2020 38.247,305 1,398.658 80,797 115,351 255,795 1,752 40,099,658 The trustees are of the opinion that the market value of properties at 28 February 2021 sKJnifKantly exceed the net book values included in the financial statements, but they are unable lo qtjantify Ihis excess in the abser￿e of a professional valLJaiion, the costs ol which are not considered justifkable in view of the charity's intention to retain owneiship of its existing properties for the Provision of church $8Nic8s for thè forèse8ablè ftrturè. The n8t book value of motor vehid88 for the group and the charity includes £15.198 12020.. £69.5471 in respect of a55ets held underfinance leases. The deweciation chargg for the year on these 8s$ets was £49.69112020.. £70.1731, Freeho￿ Leasehold land and Improve- buildings ments Office and Motor computer Furniture vehicles equipment and fittings Total Cost 1 Marth 2020 Additions Disposals 28 Febnjary 2021 48,699.185 3,203,751 3,191.982 39,523 446,501 2,118,968 7,410 31.629 187.5931 1434,8771 366,318 1.715.740 223,875 54,692,300 3,270,544 1522.4701 223.875 57,440.374 51.891,167 3.243.274 Depieciéilio 1 Mareh 2020 Charged in year Oisposals 28 February 2021 Net book valué 10,451,880 1,8Q5,093 801,507 199,042 365,704 1,869,754 56,576 79,941 176,7181 {333,8861 345.562 1,615,809 222,123 14,714.554 1,752 1.138,818 1410.6041 223.875 15,442,768 11.253,387 2.004,135 28 F&bruary 2021 40.637,780 1,239,139 20.756 99.931 41.997,606 29 Febr+Jary 2020 38,247,305 1,398,658 80,797 249,234 1,752 39,977,746 Annual Re ort and Financial Statements 2020 21

Thè grwpl¢hafty has praviously madg loans lo its sislar ¢hur¢h89 in Ireland, gelgium. Nigèria. Tanrdnia. Mauritius and Hong Kong in line with its charitable objective3. including a SDan to 115 sister church New Zealand ¢Juring th8 prewous financial year. In thi5 financial year the loan to Belgium was ifflpaired and the ¢oan to Tanzania was wnverted lo 8 donation. The loans bear interest al 1% per anftum apgrt from IrEland, vthith is at 20/0 per annum. Further detsils are givtsn in nole 22. 2021 2020 Cost At 1 March 2020 New loans issued Repayments Exchan9e rale movement Movement in interest receivable Loan converted to a donation (Note 221 At 28 Fetr*uary 2021 6,188,839 5,050.959 1.395.023 1297.5651 30,033 10,389 1529.6711 112.0391 128.7551 1350,4341 5,269.940 6,188,839 Imp8irm8NI Al 1 March 2020 Amountg released In Ihe year Impaiments in the year Exch&nge rale movement Al 28 February 2021 411,514 12,3801 841,538 130.8271 1,019,845 425,764 128.1271 411,514 Carrying vslue 28 February 2021 4,250.095 5,777,325 29 February 2020 5,777,325 4,625,195 Loan tèmis 8fè V3ri8b18 ranglng up to a maximum of 25 years. Th& rnal￿ty of 108ns arè denominated in loreign currency and therefore subpct to CU￿encY flLKtuations. The excharoe rate movemont is shovm in Stat&menl ol FSnancial ActiWt￿S under ngt gainslllossgsl on investments. The charity's Irad+ng subsidiary Liberty Radio LiM￿ted. is wholly owned by Ihg ch8rty and is IricoTporaled in England and Wale5 and opEratss as a radKJ broadcaster Icornpany Registration no. 028034781. The charity uses kn'b9ty Radio Limrt&J to broadcast the messagt of tha Gospel. Libety Radio Limited provKles airtime for the broadcasting of religious progrdmmes ol the UCKG H8lpCofttr& and a150 production farAlilies lo e￿a￿e charrty lo carry out its chaDlable objectives. A $ummary of Ine Iradlng re5ulls f￿ the yp8r &nd8d 28 Fetyuary 2021 is Shown ovort88f. Annual Re ort and Financial Statements 2020 21

2021 2020 Ttsmover Cost of sales Gross profit Admin151faiive expenses Operating wofivllossl Interest re¢eiv8ble 204,755 158,2111 146,544 1123,5441 23,000 645 283,749 1126,1481 157,601 1154.4421 3,159 4,512 7.671 1591 7,612 Profrtlllossl for the year Taxation ProfiVIIos51 for the year after taxation 23.645 1.095 24,740 Net assets at 1 March 932,238 924,626 Nat ass8ts b8for8 Grft distdbutlon Gift distribution to Parent 956,978 1600.9711 932,238 Net assets at 28 February 356.007 932,238 27 Propertkgs Limited ICLYnpany Registr8tion r￿. 087880571 is 8180 8 wholty owned 8ubS￿lIary of the ch8riLy and 15 incorporated in England and Wales and is dormant. Its nel assets at 28 Fobruary 2021 and 29 Fgbruary 2020 were £1. 3 DEBTORS. 2021 2020 2021 2020 Trade debtors VAT recoverabte Prepayments and 8etrue(S inc(¥n& Olhtrr dèbto 22,470 9.651 684,640 134.861 851.622 16,711 18,322 521,039 122,317 678,389 22,470 4,1e6 681,886 134.861 843,403 16,711 1,708 518,953 122317 659,689 4. CREDITOR&' #nvxmtsfom 4 2021 2020 2021 2020 Trade cr•Jitors Obligations under finance leases and HP contracts (note 181 Olher laxes and social security Olher creditors Accruals and deferred income 542,760 562,613 542.760 554,513 20,502 68.498 120,510 473 254 1.225.524 31,091 69,120 76,906 409,041 1.148,771 2LI,502 68.498 120,510 460,498 1,212.868 31,091 69,120 76,112 401,568 1.132,404 Annual Re ort and Financial Statements 2020 21

2021 2020 2021 2020 obligat￿n3 undgrllnance le￿95 8nd HP contracts (note 181 6.155 6.155 31,873 31,873 6.155 6,155 31.873 31,873 2021 2020 2021 2020 Dikpidatk)ns provish?n on leaseho￿ properties 525.000 525.000 250,000 250,000 525.000 525.0 250.000 250,000 The di18pidalions prowsion 15 for the cost of repairs 10 8 nurntrEr of leasehold properties at the end of lheir198ses. Giv8n Ihe timing of le3se exil 18 uncertain, the valtje and liming of the resutting paymgnls is 8lsiJ uncertain. UME FINANCIAL ASSETS 2021 2020 2021 2020 Progr8mme ￿18t8￿ inv8slmonts- At (x>st Ilèss impalmentl plus 8ccrugJ intarest 4,250.095 4.250.095 5,777,325 5.777,325 4,250 095 4,250,095 5,777,325 5,777,325 Annual Re ort and Financial Statements 2020 21

,IJ LEASE C￿mIENTS At 28 Fèbruary 2021, thg charity 8nd group h*1 8nnual ¢ommitm8nt$ madè urKlgr non- Cancellab￿ operating léa￿ as set out bekw. The total futur8 minirnum lease payrn8nts are payable.. Less th8n ono ytrar Bets¥èen onè and five yo8 After five years 2021 2020 969,722 3,302,252 2,023,473 708.334 2,551,533 1,467,594 6,295.447 4.727.461 'i)th The total fLrtuiè mlnlmum1è3s8 paymènts are payable". Less than one year Between one and five years 2021 2020 116.432 11.379 134,494 98,578 127.811 233.072 The annual mst charged In this year in resped of OPBralirvJ lease rentsls was t982,89512020: £917,854) for18nd 8nd ￿lIdIng5 and £289.26212020'. £247,410) f￿ other lease8. Oblig81ions underfin8n¢e lease 8nd hir8 purthase Contracts: 2021 2020 The total fLrtuie minimum lease payments are payable.. Less Ihan one year (note 141 Belwoen on8 and flv8 Ye8￿ Inole 151 20.502 6,155 31.091 31,873 26,657 62,964 The above amounts are secured on the assets to ¥thich they relale. Asat28 February 2021 1 Marth 2020 In¢ome Exp8ndiluTe Transfe Media SponscYship Glasgow Appeal Community Outrea 13,384 163.316 11,180 113.3841 1163.3161 250 {9.6201 1.810 250 187,880 123,0041 1163,3161 1.810 The Medla SponsoT5hip fijnd is a specific appeal to suppcrt the TV and radio programme8 and church publications. These wnonies have been fully 5perbt f￿ the 202(>21 financial year. The G185gow appeal 15 a Specific app881 tOW8rd$ the refurbishment of our new Gl85gow premises tt)81 were NJr¢has$d in February 2020. Thgse monitss have beèn fully spènt in this financial year and are included within Fixed Asset additions in Note 10.. therefore a Irdnsfer has been rnade to reneLa the restrictAM being fvifilled. This fund 15 now d05ed. Annual Re ort and Financial Statements 2020 21

The Communty Outreach funds are grants received towards the running of Soup Kitchens and Food 88nks in our v8fK>US branch6s and the Wall and Wann evènt, an gvènl lo teach the s¢niors how to keep wam and well In Mnter. These monies were partly spent in the 2021k21 financial year and the remaining £1.810 will be util+s6d In thè 2021.22 financtal year. RESTRICTED FUNDS PRIOR YEAR Asat29 February 2020 1 March 2019 Income Expenditure Translefs Media SpJn5uship Day ol Power Community Oulrea¢h 126.872 18,811 650 1126.8721 118,8111 12.9181 2.518 250 2.518 146,333 1148.6011 250 The Day of Power appeal was a specrfic appeal towdrds the expenses of an event held al the QPR Stadium in Hamrnersmlth. These monles have been lully spent In the previous financlal year and the fund Is now closfjd. Annual Re ort and Financial Statements 2020 21

GROUP 2020-21 Unrestricted Funds Restricied Funds Total Funds Fixed Assets Investrnents~Programme Related Net Current Assets Creditors.. Amounts falling due after more than ne year 42.077,930 4,250,095 13,789,464 42,077.930 4.250,095 13.791,274 1,810 1531,1551 59.586,334 1531.1551 59.588,144 Total 1,810 CHARITY 2021¥21 Unrestricted Funds Restricied Funds Total Funds Fixed Assets Inveslments-Prograrnme Related Investment in subsidiary undertaking Net Current Assets Creditors.. Amoun15 falling due after more than one year 41,997,606 4,250,095 5,382 13.573,779 41.997,806 4.250,095 5,382 13,535,589 1.810 1531,15SI 59,235,707 1531,1551 59,237,517 Total 1.810 GROUP 2019-20 Unrestricted Funds Restricted Funds Total Funds Frxad Assgts Inv&slments-Pn)grammo Relatad Net Current Assets Creditors.. Amounts falling due after more than orne year 40,099,658 5,777,325 13,684,684 40.099,658 5.777,325 13.684,934 250 1281.8731 59,279.794 1281.8731 59.280,044 Total 250 CHARITY 2019-20 Unrestrided Funds Restricted Funds Tol81 Funds FFxed Assets Invesiments-Programrne Related Inve5trnenl in subsidiary undertaking Gurrenl Assets Creditors.. Amounts falllng du8 after mor$ than or)e year 39.971,746 5.777.325 5.382 12,874,355 39.977.746 5,777,325 5,382 12,874,605 250 1281,8731 58.352.935 1281.8731 Totsl 250 58.353.185 Annual Re ort and Financial Statements 2020 21

GROUP Asat 1 March 2020 New Finance Leases Asat28 February 21 Cashflows Cash at Bank and in Hand Frxed Term Deposits Finance Leases 2.779.745 11,100.000 162,9641 600.858 1600,0001 36.307 3.380.601 10.500,000 126,6571 13,816.781 37.163 13.853,944 CHARITY Asat 1 March 2020 New Finance L8ases Asat28 Fabruary 21 Cashflows Cash at Bank and in Hand Fixed Term DepDSits Finance Leases 2,571.749 10,500.000 162,9641 528.730 3.100,479 10.500,000 126,6571 36.307 13,008.785 565.037 13.573,822 Annual Re ort and Financial Statements 2020 21

. t2 BELATE[) PAXTY ANtsSISIER CHURCH TRANSACTIONS At the ye8r-end, thg followng loans were outstanding from si518r chut(*es 8nd aro in¢lu¢Jed withln programme t8lated investm8nts Ifjxgd assets) as requifÈd uThYgr FRS 102.. SISTER CHURCHES 2021 2020 Irèlan(I Belgium Tanzania Matsiititss Hong Kong New Zealand 1.180,188 1,367,342 633,471 379,036 1,973.615 77.688 1,346,173 5,777,325 1.776,979 54.427 1,238.501 4.250,095 There was a loan to Nioeria of £363,856 plus interest of £14,451 which is fully impair&J. Furthenno in the ojrrenl year, the loan to Belgium of £573.188 plus interest of £68,350 has been impaire¢J. Included wllhin programme rel8led Inveslmenls are amoun15 recelvab18 from sister churthes in rpspect of interest a5 follows.. 2021 2020 l¥eland BelglLtm Mauritius Hong Kong New Zealond 138.802 140,770 63,392 63.8 1,341 13,328 40.663 539 12,262 DonatKJns to sLster thurthes during ihe year amounted to £861,37512020: £657,048).. £56.222 to Cyprus 12020.. £65,989), £87,550 to Dubai 12020.. £90,(X)01. £131,253 to E&t Tlmor 12020.. £106,793), E126,359 to Gré6cè12020'. £308,836), £nil to Hong Kong12020 E11.3891, £nll to India 12020 £1,782), £9,065 to Indonesia12020." £nill. £7,000 to Israel12020'. £ntll, £34,650 to Malta12020.' £60,260), £2.842 to Malaysia12020'. £nill, £56,000 to Souih Korea12020 £12,0(X)l and £350,434 to Tanzania comprising loan converted lo a donation in the year12020.' £nill. RELATED PARTIES D¢Jring the year the charty has purchased advertising seNces of £204,00012020.' £283,000) ffDm its trading subsidiary Libety R&lio Limited and ha5 recharg￿& £108,623 in rel8lion to rent. staffing 8nd other cA)51s12020.. £161,5601. In addition. Liberty Radio made a distribution of £600.971 to the charity the ygar12020'. Nil). At th8 year-end Iherg is a b818n¢¢ oulslanding of Enil oweoj by the chaiityto Its trading subsidiary12020". £nill. Libèrty RadK) Limllad was opÈr3ting from premls8s. whlch p until 15 February 2019, were provided rent-free by Record TV Network Limited. During the yèar the charity purchased £528.29512020.. £613,210> of programmes and advertisements from Record rv Networf( Limited. At the year-end Ihere is a balance ouistanding of £36,BS0 owed by the charity to Record TV Network Limited12020.' £51, 1011. Other than set out above, there are no felationships batweÈn RÈeord TV Nelwork and eithgr ths charrty or Llb8ty Radio ￿Mit8d. dlsdosuio 1$ mad8 purely in the inte￿st5 of transparency. From January 2019 Bishop Alvaw Afves de L#na JunloT, the Bishop in charge of the UK has also been o¥erseelng the sister church UCKG Help Centre Limited, Ireland. The transaclions between the charity and the sister church in Ireland a￿ as follows.. Repayments of the loan made during the year were £233,241 12020.. £94,156). lTrterest incurred on the loan in 2021 is £20,83212020.' £23,0511- The amount outslandlng al the year-end is as shown above. From 07 May 2019, Bishop Avaro Aves de Lima Junsor has aLso been overseeingtha slster clwrches in the continent of Asia and the region of Oceania. Donations given to sister churches in East Timor. India and South Korea are detailed above. A loan of £1,395.023 %vas given io the sister church in New Zealand In August 2019 with repayments made of £119,934 12020.. £69.9761 and Inte￿St incurred 01 £13,32812020.' £7,797) during the year. In addition, an oTrgoing loan w(th the sister church in Hong Kong had repayments of £23,80012020'. £6,800) mac5e during the year and incurred intere51 of £53912020.. £7631. The arn(yJnls outstanding al the yearend for ￿th bans are a5 shown abovo. During the year book sales 10 sister churches totalled £5,53412020.' £3,055). AM￿nts sold io individual churches are not considered material. Annual Re ort and Financial Statements 2020 21

Unrastrictèd Funds Rastrictad Funds 2020 Total Funds Donations Olher trading 8divitigS Invtsstrnents 12,771,851 729.886 176,987 144,661 12,916,512 729,886 178,009 1,022 13,678,724 145.683 13.824,407 Charitable acbvilk?S UK Ministry Communrty Outreach 463,992 70,200 463,992 70.850 650 534,192 650 534,842 Total Income 14,212,916 146,333 14,359,249 Expenthlur•My Raising funds 247,549 247,549 Charitable advities UK Minlstry CommUn￿Y Ouireach Overseas Mission 12,939,166 312,369 650,408 145,683 2,918 13.084,849 315,287 650,408 13,901,943 148,601 14,050,544 Totsl expendthre Nel ga5ns oll Investmerts 14.149.492 11.991 148.601 14.298,093 11,991 Nel movement offunds in year Reconcilialion ol funds 75,415 12,2681 73,147 Tot81 fvnds brought foM8rd 59,204,379 2,518 59,206,897 Total fvnds carrydd forward 59,279,794 250 59,280,044 Annual Re ort and Financial Statements 2020 21

Unrestricted Fur+ds Restr¢cted Funds 2020 Total Funds 12,771.851 756.406 172,475 144,661 12.916,512 756,406 173,497 Other trading adivilies InvesbTrents 1.022 13.700.732 145.683 13,846,415 Ch8ril#blè 8diwlie8 UK Ministry Community Outreach 463,992 70,200 463,992 70,8SO 50 534,192 650 534,842 Total Income 14,234,924 146.333 14,381,257 Raising funds 247,549 247,549 Charitable adivitie UK Ministry Community Outrèach Overseas Mission 12.968,786 312,369 650,408 145.683 2.918 13.114,469 315,287 650,408 13,931,563 148,601 14,080,164 Total expenditur8 Nèl gains on Invesiments 14,179,112 11,991 148.601 14,327,713 11,991 Net movement of funds in year Reconciliation of funds 67,803 12.2681 65,535 Total funds brought f(Thard 58.285,132 2.518 58,287,650 Total fund5 caffied forward 58,352,935 250 58,353,185 posr BPL4NCE SHEEfEVE14T8lorthg swerxlod 28 W21 During Mareh 2022, the trust¥e$ agr8ed 8 loan to our sister ¢hurch in Portug81 of EUR 4.0(XJ,000. Annual Re ort and Financial Statements 2020 21

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