2022-02-28-accounts

uckg.org UCKG Helping people is what drives us! Annual Report and Financial Statements 2021122

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OVERVIEW[SECTION] Introdu[Sub-section]

[Text]The UCKG HelpCentre’s financial year 2021/22 ended in that brief oasis of calm, where it was clear that the COVID-19 pandemic was drawing to a close here in the UK, with mass vaccinations and increasingly mild variants signalling its end, and before the egregious invasion of Ukraine.

Obviously, our temporal and spiritual support for Ukraine belongs in the next annual report. For us, 2021/22 was a successful and productive year in which, we prayed, fasted, preached and provided much practical support for our congregations and communities, as life gradually gained a more normal, and at times upbeat feel.

It was a time of accelerating opening up. We all wanted to get back to ‘real normal’ as fast as possible, and not to accept a ‘new normal’ which would have been heavily restricted in line with ‘the science’ that was much vaunted at the time. We were glad to have learnt some valuable lessons during the pandemic, including optimising our use of social media to reach our congregations and the much wider pool of people in need of Christian help and support.

We reorganised certain of our special interest groups – such as RAHAB for domestic abuse victims – so that dedicated help could be more widely spread via the pastors in charge of our branch churches and their wives, instead of being London-based. A new group dealing with the scourge of depression was formed, and has gone

from strength to strength, and there has been much more. Our growing chain of soup kitchens and food banks continued to develop strongly during the year, and we expanded the offering by providing access to further forms of support, around the topics of work and financial management, which have always figured in our themes for daily prayer.

Alongside all the outward-facing growth and restored and revised activities – including keynote events, night vigils and the Victory Youth Group’s lively sports/social/faithled programme, we have also made organisational changes. Work from home options and our pastor training have been reviewed and revised for this new, post-pandemic world, for instance. Our search for new locations for additional branch churches, has continued unabated.

There is lots more about our progress during 2021/22 in this report, do read on. You are also most welcome to contact our press department 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 2019/2021 2 003

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 Highlights from 2020/21

TRUSTEES’ REPORT

19

Achievements and performance

20

Statement of Faith

21 UK ministry

26 Community outreach

29 Overseas mission

30 Public benefit

32

Structure, governance and management

39 Financial review

41 Plans for future periods

INDEPENDENT AUDITOR’S REPORT

44 Independent Auditor’s report to the Trustees

FINANCIAL STATEMENTS

49 Group statement of financial activities

50 Charity statement of financial activities

51 Group and charity balance sheets

52 Group statement of cash flows

53 Charity statement of cash flows

54 Principal accounting policies

57 Notes to the financial statements

Annual Report and Financial Statements 2021/22 04

OVERVIEW

Statement from the Bishop in Charge and the Chair of Trustees

Every year brings new challenges and fresh opportunities for those of us who are engaged in Christian and humanitarian endeavours, and certainly 2021/2022 was no exception. For the UCKG, however, the past year has been a particularly fulfilling and successful period in which we returned to normal life as the restrictions linked to COVID-19 were eased.

The UCKG is a church that focusses strongly on helping people where they are, at a practical, temporal level, as well as through faith. So, having changed all our working practices for both church services and community outreach to ensure that we continued to deliver throughout the pandemic, the past year has been a time to revert to normal. We made particular efforts to ensure that we have retained the benefits of all we learnt while face to face contact was heavily restrained, and have built all of that into our normal modus operandi of being available to help over long hours each day.

in faith and receiving life-enhancing support, whatever difficulties have to be faced.

Similarly, we have more than doubled the size of our network of food banks and soup kitchens so that by the year end 21 out of a total of 34 full time HelpCentres were participating in this much-needed initiative. Between them we are helping to feed several thousand people each week. We have also revised our portfolio of community outreach activities, thereby reaching out further to address some of society’s most pressing needs.

Undoubtedly, the dedication of our people at every level – be they pastors, administrators, organisers or volunteers – has been central to the way we have moved forward and made a great success of the past year. Such dedication is, of course founded firmly in the Christian faith that motivates these individuals to give so generously of their time, resources and skills in the first place.

As just one example, we have continued to ensure that the church is accessible via popular online platforms and a number of dedicated pages, to appeal to people at different stages of their lives, since this is now a part of everyday activity for millions in the UK and worldwide. This, however is without losing sight of the fact the attending church is best for growing

We rely hugely on the support of our church members who run a wide range of community outreach activities alongside our pastors, and are endlessly grateful for their generous contributions.

Some give their time in cooking for our soup kitchens or helping at our food banks. Others choose to help as

Annual Report and Financial Statements 2021/22 05

assistants at our public services of prayer, and in doing so willingly align their lives ever more closely with the teaching of the Bible. Others again, have elected to be part of our new initiative to help fight depression, or our well-established groups that support the sick, elderly or prison inmates and their families.

Over the past year, their hard work and generosity has meant that we returned to pre-pandemic levels of fundraising as well as evangelical and welfare work, and were able to invest even more in spreading the Gospel message that is at the heart of all we

Tiago de Jesus Silva Marques Bishop in Charge

21 December 2022

do. We were able to open new, full-time branches in Liverpool and Woolwich, and new Special Works – our part time facilities from which new full-time churches are grown – in Norwich and Plymouth.

Finally, we would like to congratulate all concerned for enabling us to surpass expectations for this financial year. It is a phenomenal achievement. We are committed to ensuring that the UCKG HelpCentre maintains its standard of excellence, and its devotion to extending spiritual and physical support to members and the wider community.

Audrey Tung de Medeiros Chair of Trustees

21 December 2022

Annual Report and Financial Statements 2021/22 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 Raphael Lucas Magalhães

HEAD OF FINANCE Vani Chinapyel

COMMUNITY OUTREACH MANAGER David Nzuruba

Annual Report and Financial Statements 2021/22 07

OVERVIEW Objectives and activities

As an autonomous charity and church, we have remained steadfast in our objectives over the past year, as in every previous year, and are committed to

• Advancing the Christian faith; and

• Implementing general charitable purposes.

This we do by following what the Bible teaches, and acting on that teaching through faith and in terms of dealing with the current situation in the country, and particularly in the communities where we are based. These, of course are predominantly in the poorer areas of a growing number of towns and cities, now in all four countries of the UK.

Nonetheless, the UCKG HelpCentre has changed in response to more than two years of the coronavirus pandemic. We are proud of the many constructive ways in which we have adapted our approach to meeting these objectives.

Among other things, we continue to provide online access to our services of prayer, recognising the importance of this in the modern world, even with the doors of our churches open to all for over 12 hours a day, 365 days a year. Other examples include our youth group, the VYG, and our ministry in support of marriage and the family, which have been revitalised and

reflect the lessons learned about the social impact of the pandemic lockdowns.

Our soup kitchens and food banks continue to provide for people who struggle to buy the groceries they need, and are now active in most of our HelpCentres. They have even started to offer advice sessions as well as food.

In fact, the French proverb, plus ça change… could have been written to reflect the UCKG’s approach to our objectives, for turbulent as things are, our commitment to meeting those objectives remains as strong as ever, and deepens.

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CHRISTMAS LUNCH & FOOD BANK, PETERBOROUGH HELPCENTRE
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Annual Report and Financial Statements 2021/22 08

OVERVIEW Resources and benefits

Our income

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£406,733
charitable activities - UK ministry £65,159
and community outreach investments
£1,015,048
£30,934
fundraising
trading activities
£180,948 and other
other income
(CJRS, furlough funds)
£1,614,220
gift aid
£12,077,634
donations from
£15,390m
total income church services,
and appeals
How funds were used
£425,522 £286,283
community outreach raising funds
£491,652
overseas mission
£12,090,951
£13,294m UK ministry
total expense
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How funds were used

Annual Report and Financial Statements 2021/22 09

HelpCentres in the UK at the year end

34

full-time locations in operation daily, 365 days a year[1]

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HALL 12
HIRE
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part-time/temporary locations open several days a week[2]

People serving in the UK at the year end

56

pastors and the Bishop in Charge serving full-time

28

assistant pastors serving full-time

127 workers in administrative and various support roles

696 volunteers assisting with church services and advice sessions

56 920

wives of pastors and the bishop supporting the ministry

volunteers helping with local community activities

Key benefits delivered and help provided during the period

5,460 hours each full-time HelpCentre was open with pastors available to conduct services, advice sessions and assist all comers

944,884

attendances 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

564 individuals were baptised in water and started their journey to salvation[3]

12,932

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

Annual Report and Financial Statements 2021/22 10

Key benefits delivered and help provided (continued)

9,520 calls were received by our 24 hour telephone helpline during the year

2,255 members of the public called the helpline asking for help and support in prayer

18% of all callers asking for prayer were struggling with spiritual and panic attacks, nightmares and insomnia - these calls are handled twofold; we pray for the callers’ relief and advise on spiritual steps to give, and encourage they seek professional help if needed

13.25% of all callers were seeking prayer due to concerns with their 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

5.45% of all callers requesting prayer were concerned with their love life and love related relationships - these callers are often single people looking for a partner, married people having issues in their marriage, or even people who are joint with a partner.

186 calls were enquiries or over the phone tithing, offerings and donations

100 calls were received for support combating alchool, drugs, cigarettes and other addictions

1,629 members of the public called the helpline for the first time

35.38% of all callers asking for prayers disclosed needing spiritual support and guidance for a variety of matters in their lives - these callers are people who seek reassurance that prayer and guidance are sought before they embark on decision making moments

16.45% of all callers seeking prayer were 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

11.44% of all callers mentioned needing prayer due to mental health, depression, suicidal thoughts and feeling down - although the requested prayer is given, callers are often referred to relevant professional external support, whether charitable or governmental

247

members of the public called enquiring about the soup kitchens and food banks

154

calls were received for mental wellbeing support, depression and suicidal thoughts

32

members of the general public called enquiring about baptism in water

Annual Report and Financial Statements 2021/22 11

Key benefits delivered and help provided (continued)

3,938 hours of community service were given by our volunteers nationwide each week

592

hours of community events were held during the year

8

soup kitchens providing soup and simple meals weekly were in operation during the period[4]

13

food banks providing weekly bags of groceries were in operation during the period[5]

1,290 young people attended our UK youth group joining at age 14 and remaining until 25[6]

152

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

Social media presence

3m people follow our Facebook @UniversalChurchUK

16,800 people follow our Instagram @universalchurchuk

16,000 people subscribe to our YouTube channel UCKGTV

8,081 people follow our Twitter @TheHelpCentre

footnotes

1 this figure includes new full-time HelpCentres in Liverpool and Woolwich that were opened during the period.

2 part-time/temporary locations operate from halls for hire and provide a reduced number of services and activities and represent the start of a community that will eventually lead to the establishing of a full-time location.

3 this figure includes both physical baptisms as well as online baptisms that were introduced during the pandemic.

4 this figure includes new soup kitchens that opened during the period at our Peterborough, Glasgow, and Manchester HelpCentres.

5 this figure includes new food banks that opened during the period at our Stratford, Tooting, Sheffield, Nottingham, Bullring and Lozells (Birmingham), Newcastle, and Wood Green HelpCentres.

6 this figure only includes youths that regularly attend the group’s weekly meetings and activities.

Annual Report and Financial Statements 2021/22 12

OVERVIEW Highlights from 2021/22

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COOK OUT TO REACH OUT EVENT
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March 2021 CBC Give Warmth Appeal (Phase 1)

April 2021 PCG Give Warmth Appeal (Phase 1)

The month of March started with a Give Warmth Appeal organised by the CBC. Various CBC branches approached local shops to get toy donations for their local children’s hospital. The group’s efforts benefitted some 681 children.

As a ‘thank you’ gesture to the bravery of NHS staff that risked their lives to save others during the pandemic, PCG branches visited different hospitals nationwide to present the NHS staff with hot meals donated by local restaurants. A total 77 volunteers were involved and their efforts

benefitted 697 NHS staff.

May 2021 Cook Out to Reach Out The Soup Kitchen in Finsbury Park hosted this event to bring the neighbourhood together in support of those who have been most affected by the pandemic in the community. Over 100 people were served a range of freshly made takeaway meals prepared and donated by local restaurants.

Glasgow Grand Opening

After many months of renovation work on the building, Scotland’s first UCKG HelpCentre was formally opened in Glasgow. Bishop James Marques, who heads the UCKG in the UK, assisted by other Pastors and volunteer assistants, lead the evening inauguration service.

V-Day 2021

With the UK still in lockdown, the VYG’s annual awards ceremony V-Day was done in a different way. It was broadcast live from a TV studio hosted by Pr. Ade and his wife Mrs. Kimberley. The event was broadcast live on the Liberty Radio App enabling VYG members and their guests to enjoy the show from home.

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GRAND OPENING DAY, GLASGOW HELPCENTRE
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Annual Report and Financial Statements 2021/22 13

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DO YOU SEE ME NOW? EVENT
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July 2021 Pop-up Vaccination Centre at the Catford HelpCentre

Aiming to contribute towards getting the community vaccinated against COVID-19, our Catford HelpCentre was made available as a vaccination centre for anyone to receive the vaccine on a walk-in basis under the auspices of the NHS South East London Clinical Commissioning Group. A team of NHS professionals was present to administer the vaccination to 227 people, including attendees of our soup kitchen, church members and people who were simply passing through.

June 2021 Marriage Celebration

with members sharing their life transformation stories with the crowd encouraged

The Love Therapy Seminar hosted multiple couples that received a blessing from the altar and exchanged vows before God.

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NIGHT OF POWER, PETERBOROUGH HELPCENTRE
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Caleb Over 55’s Revival Day

Aware of how badly the elderly have been affected by isolation during the pandemic lockdowns, the Caleb Group hosted a special event for people over the age of 55 to come together and be revived. A day filled with singing, dancing, a fun quiz and a drama performance.

Woolwich Grand Opening

It has taken 16 years for the UCKG to fulfil its ambition to establish a full-time HelpCentre in Woolwich. The inauguration was therefore a very special occasion in front of a socially distanced congregation of 120 people.

everyone saying no to negative thoughts.

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INAUGURATION SERVICE, WOOLWICH HELPCENTRE
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Night of Power

This series of faith-based services took Bishop and Pastors to HelpCentres nationwide for evenings of prayers and many testimonies.

Do You See Me Now?

The event based on the issues surrounding poor mental health included performances, dances, songs, spoken word, and

Annual Report and Financial Statements 2021/22 14

branches in London to attend at 3 different centres and make a lifesaving contribution to blood banks.

August 2021 Exchange Your Tears

Youths were invited to learn how to swap their tears of sadness and negativity, for tears of joy and happiness. A well put together drama was performed, followed by a song and spoken word. More life transformation testimonies were shared in addition to a spiritual message.

Crusade of Faith and Miracles

With the firm belief that no matter how bad one’s situation may be, there is always a way out, Bishop and Pastors attended to crowds at HelpCentres nationwide where many people witnessed and experienced the power of God in their lives through prayers and messages.

Be Transformed UTF Graduation Event

UTF hosted its annual Graduation Day, welcoming

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POP-UP VACCINATION CENTRE, CATFORD HELPCENTRE
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September 2021 Catford Pop-up Vaccination Centre Reprise

those who joined the group from CBC and graduated those who are leaving the group and joining the VYG. A memorable evening, especially for parents who witnessed the positive changes the group has had on their children.

For the second time in three months, a Pop-up Vaccination Centre was set up at the Catford HelpCentre that vaccinated another 64 people against COVID-19.

PCG Blood Donation Drive

Liberty Event

Not conforming with the fact that many lives are lost due to low blood supplies, the PCG arranged for blood donors from several

A showcase of the community work provision of the UCKG HelpCentre to the North London

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BLOOD DONATION DRIVE
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community. A public funfilled day of celebration where we also offered several free activities to the community, like a play area for children and parents with face-painting and a bouncy castle, nutritional advice, pampering care for the elderly, blood pressure testing and emergency groceries for those in need.

October 2021 The Last Door Event

Dedicated especially to those who had knocked on many doors in order to find the solution to their problems but gotten nowhere, this event

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THE LAST DOOR EVENT, FINSBURY PARK HELPCENTRE
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LIFE’S WORTH LIVING CHARITY FOOTBALL MATCH
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head down the wrong path in life.

Let There Be Light

When light shines into darkness, all is revealed, we get the answers and find the direction we’ve been looking for. You can’t find your way in the dark, but the moment the light turns on, you can see exactly where you’re going.

December 2021 CBC Give Warmth Appeal (Phase 2)

October 2021 The Last Door Event

members of the Metropolitan Police force. The event continued

Following on the success of this event in March, the CBC embarked on another give warmth appeal. Local shops were approached for the donation of toys, that the group then passed on to their local children’s hospital. Around 1430 children benefitted from this appeal.

provided those who walked through our doors with impactful words of faith, powerful prayers, and reallife transformation stories.

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DONATED TOYS, CBC GIVE WARMTH APPEAL
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Night Vigil of the Chosen

God wants to use all of us – who once also suffered but were transformed by His power – to reach and help those who are out there still suffering. However, this is only possible when we decide to make ourselves chosen.

PCG Give Warmth Appeal (Phase 2)

The PCG volunteers went to various hospitals to present NHS staff with hampers full of treats that benefited some 595 people.

promoting the fact that young people don’t need to

Wake Up Night Vigil

Over 1200 young people from across the UK spent the night in the presence of God. And were also treated to a powerful drama which incorporated a mix of fictional characters and real life testimonies.

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HAMPERS DELIVERY, PCG GIVE WARMTH APPEAL
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November 2021 Life’s Worth Living Football Match

The VYG held a charity football match, with the youth Pastors playing against

Annual Report and Financial Statements 2021/22 16

December 2021 Liverpool Grand Opening

After years of holding services in conference centres and hotels, we finally opened a permanent address in the city centre of Liverpool.

Give Warmth Winter Coat Appeal

Members of the UCKG HelpCentre donated clean coats and jackets to help keep those less fortunate warm during the cold winter months. We collected over 1200 pieces that the British Red Cross helped us distribute to those in most need.

Christmas Lunch

On Christmas day, at our Finsbury Park, Catford and Peterborough HelpCentres, we gave out takeaway Christmas lunches to people in need. The packages contained a traditional Christmas meal with all the trimmings organised by our dedicated volunteers.

New Year’s Eve Night Vigil

In a now traditional event, we started the new year in the presence of God, where those in attendance were invited to surrender their lives and plans for the new year into His hands.

January 2022 Great Distribution of the Blessed Oil from Mount Hermon

Anointing with oil has been used for thousands of years

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THE BLESSED OIL FROM MOUNT HERMON
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as an act to awaken one’s faith, and as a point of contact between people and God.

55’s bringing childhood fun to the present day with games, food and drink. A great opportunity for bonding and socialising especially as many in this age group suffer from loneliness.

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V-DAY OF VISION, FINSBURY PARK HELPCENTRE
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UCKG Tooting Local Liberty Event

A community event with many activities that benefited those in attendance, such as blood pressure testing coupled with a nutritionist, face painting for the young children, a prison support group that writing letters to inmates and helping them with rehabilitation into society, a prayer station, and many others.

February 2022 The V-Day of Vision

The annual VYG event celebrating youth’s victories from the past year had several song performances, an incredible dance, a nerve-hitting spoken word and a nail-biting drama. These were followed by powerful life transformation testimonies from youths that experienced the power of God in their lives.

Caleb Games Day 2022

A games day for the over

Annual Report and Financial Statements 2021/22 17

TRUSTEES’ REPORT

TRUSTEES’ REPORT Achievements and performance

Having been through an exceptionally challenging time in 2020/21, the UCKG HelpCentre saw a period of rebirth and development over the past year, as we opened up and resumed our normal activities as an autonomous church and charity in the UK, as quickly as we could.

The fear of COVID was still very much in evidence, particularly in the earlier part of the year, in a population that had been exhorted to minimise human contact. The most vulnerable in our congregations and local communities – as in the country at large – were still isolating to a considerable extent. Within the UCKG we were readjusting our activities so as to maximise the benefit of everything we had learned over the previous twelve months. This meant retaining and moderating our online presence, while resuming much valued face to face work with congregations and communities, small

groups of people with particular issues or interests, and individuals in need.

Our underlying purpose and mission were unchanged, along with our faith (See the Statement of Faith overleaf). The church’s day to day activities, rightly, continued to evolve to suit the changing circumstances, while we consistently looked to the future with clear but cautious optimism. We continued to express deep sympathy for all those in our communities who have suffered and lost loved ones or been unwell themselves, and those who experienced encroaching pain and poverty. We have, however, redoubled our efforts to support everyone who turned to us for comfort and sustenance, and with it our commitment to God and humanity.

Our priorities in 2021/22 were substantially the same as in the previous year, and were to ensure that

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LIBERTY EVENT, TOOTING HELPCENTRE
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Annual Report and Financial Statements 2021/22 19

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 2021/22 20

we satisfied all necessary requirements to:

• Provide spiritual support in person at our services, online for those who were unable to attend for health or related reasons, and on a one to one basis by phone.

• Continue to expand our provision of soup kitchens and food banks, so that these are now available at most HelpCentres.

• Protect the health of our congregations, staff and visitors to our premises and to respect the concerns and sensibilities of those who still felt very vulnerable.

This does not mean, of course, that we lost sight of our strategy of continually growing our church by adding new premises 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, as the restrictions on human contact imposed by the pandemic eased. We remain very grateful to everyone who helped out, and especially those who were willing to serve the public at our soup kitchens and food banks.

UK ministry – the big picture

The nature of our ministry has remained unchanged. We are firmly based in the poorer parts of London and major UK towns and cities, and serve people in all four home nations, with HelpCentres in Cardiff, Belfast and

Glasgow. For easy reference, the map overleaf shows the whereabouts of our full-time HelpCentres in the UK, and lists HelpCentres by region. The HelpCentres are located in the more challenged city centres and secondary high streets, with high footfall and good public transport. We find that these are most productive for our work of providing spiritual support and ‘picking up the pieces’ for people who have fallen through the various national safety nets.

While we moved much of our work online at the start of the first lockdown, in 2021 we completed the reversal of this, although we have retained a greater online presence than we had before. This both reflects societal changes and responds to the need to be fully available to people who can’t get out. Other changes to our various church groups and activities, which have emerged to better serve a changed world are covered later in this section of the report.

Finally, we would mention the UCKG’s property portfolio, which is core to our activities, and at time of writing comprised 34 full-time HelpCentres, owned freehold or leasehold, and 12 part-time facilities, referred to as Special Works.

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. Special Works operate part time from hired

Annual Report and Financial Statements 2021/22 21

Scotland Glasgow

Northern Ireland Belfast

North East England Newcastle

North West

England Leeds Liverpool Manchester

Yorkshire and the Humber Sheffield Hull

East Midlands Leicester Nottingham

West Midlands

Birmingham Bullring Birmingham Lozells

East England Ipswich Luton Peterborough Norwich Watford

North London

Edmonton Finsbury Park Stamford Hill Wood Green

East London

Hackney Plaistow Stratford Ilford Romford

Wales Cardiff Wrexham

South West England Swindon Bristol Plymouth

South East England Gravesend Oxford Southampton

South London

Brixton Catford West London Croydon Hammersmith Peckham Kilburn Tooting Southall Woolwich Isle of Jersey Willesden Green Brixton Portuguese St Helier

Annual Report and Financial Statements 2021/22 22

halls, hotels, community centres, schools and similar venues in areas where we are keen to expand our ministry. All 18 Special Works in operation at the start of the pandemic were promptly closed, partly because hall hires were suspended and partly because we could not be certain that safety measures organised by others would be of the required high standard. We gradually reopened over the past months to meet demand from burgeoning congregations.

Throughout the year the UCKG was 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. We follow demand from people who travel considerable distances to fulltime 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 completed in Glasgow, Woolwich and Luton, with others due to be completed at Nottingham, Liverpoool, Finsbury Park, Stamford Hill and Willesden Green.

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. Public services of prayer are held in all fulltime HelpCentres on Sundays and during the week. On weekdays we provide services four times each day, and deal with the issues everyone faces, as described in the panel overleaf.

Services vary in tone as well as topic throughout the week. For instance, on Mondays the ‘feel’ is that of a seminar, with a blend of education and a constructive, positive outlook on financial matters in the prayers. Tuesdays are different in that there’s a sense of urgency, recognising that attendees may be in pain or have health problems that are restricting their lives, so the prayers are very

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LET THERE BE LIGHT EVENT, FINSBURY PARK HELPCENTRE
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immediate in content seeking God’s power to free people from their health issues. Our Wednesday services focus on meditation and learning, and even the opening music is likely to be more serene. Strong prayers addressing deep-rooted problems are permitted in any of the services and are made at the pastor’s discretion.

Some full-time HelpCentres now have Portuguese services, some offer services in Spanish as well, and there’s an all-Portuguese speaking HelpCentre in Willesden Green, west London. This 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.

UK ministry – further activities

Breaking the Habit

This is a regular meeting for people wanting to overcome addictions, and during 2021/22 the meetings took place at the Finsbury Park HelpCentre every Sunday afternoon. Family members who are affected by a loved one’s addiction are also supported.

Children’s Biblical Centres

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 trained first aiders. Combining the roles of a conventional Sunday school and a crèche, CBCs work with children and

Annual Report and Financial Statements 2021/22 24

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

UTF is the follow-on group for 11 to 14 year olds, and is open to all. During 2021/22 it met twice weekly at the HelpCentres, seeking to provide a Christian environment in which the young people were encouraged to develop their talents and start preparing for adulthood. DBS checked advisors offer guidance and support, acting as mentors for the youngsters; and there are also fun activities, competitions and initiatives. Open discussions help the young attendees to build their confidence and characters, and to develop the necessary tools for making the right decisions as they grow up.

Christian Books Plus

These bookshops, are located in dedicated areas in full-time HelpCentres. We also have the christianbooks-plus.com website that supplies books and other materials to help congregants and interested members of the public in their spiritual development.

Delight Cafés

The three outlets, in the Finsbury Park, Peckham and Leeds HelpCentres, remained closed during 2021 and early 2022 due to the pandemic. The Finsbury Park outlet reopened in May 2022, Leeds in July and Peckham in August.

Godllywood

This is a dedicated women’s ministry, led by the wives of UCKG pastors and

bishops on the basis of faith. While it started as a closed group, with membership by invitation only, it has developed and widened its net so that it is open to all women. It meets every two months in Finsbury Park and encourages members to establish and maintain strong self-esteem and become women of God.

Individual spiritual support

The UCKG’s DBS checked pastors and Bishop provide one-on-one spiritual support for anyone who is deeply troubled, even to the extent of feeling suicidal. Throughout 2021 and early 2022 people were welcome to drop in to our HelpCentres at any time, day and evening, for advice and solace.

Pilgrimages

Traditionally, the UCKG has organised occasional pilgrimages for its members to two destinations, Israel, and the replica Temple of Solomon in

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UNIVERSAL TEEN FORCE (UTF), LIBERTY EVENT
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São Paulo, Brazil. The aim has been to help the pilgrims strengthen their faith and enhance their understanding of the Old and New Testaments of the Bible. Flight restrictions due to the pandemic prevented the organisation of pilgrimages during 2021 and early 2022.

Prayer Group

This group is open to all UCKG HelpCentre members. It exists to coordinate consistent prayer for all of the church’s general activities, including the services it holds, and to teach those who join the group how to pray, and how to use prayer as a tool to overcome daily challenges. The group met either weekly or fortnightly in individual branches and gathered monthly for more experienced members to share their expertise and for everyone to bond. The group also introduced a novel initiative for the branches’ local communities, which involved the group praying for residents local to their branches and inviting all who desired to leave their prayer requests with the group to be prayed for throughout each month.

Faith-based special events

The UCKG traditionally holds occasional large scale special events for people who want to deal with their problems through faith, hiring football stadiums or other capacious venues. Such events were banned in order to reduce the transmission of COVID-19, and so we turned to the internet to deliver this programme virtually for a while, relying on our adaptability and readiness to adopt new ways of working to ensure that we continued to meet our purpose.

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NIGHT VIGIL OF THE CHOSEN, FINSBURY PARK HELPCENTRE
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The situation for 2021/22 was that we were able to hold many large scale focussed events at our headquarters and various HelpCentres around the country to good effect.

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. On a practical level we operate community outreach groups, which cater to different demographics, in order to care for, support and encourage people at every stage of life.

The Community Outreach department oversees the work of all the UCKG’s community groups, working through in-branch volunteers based around the UK, and coordinated from the headquarters. One of our aims is to build relationships with local communities wherever there are

Annual Report and Financial Statements 2021/22 26

UCKG HelpCentres, to ensure all are aware that we are available should assistance be needed. Weekly meetings were held in the branches to review and progress current support projects.

Caleb Group

Open to over 55s from the general public and the church, this group seeks to bring a sense of belonging, and combat loneliness among older people in society. With over 300 members spread across 23 UCKG HelpCentres, the group held its regular social meetings on Sundays, while its volunteers visited care homes, residential homes and made home visits to socialise with and support older people.

Patient Care Group

The PCG volunteers are baptised UCKG church members who make visits and provide emotional support

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EXCHANGE YOUR TEARS EVENT (VYG), BULLRING HELPCENTRE
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to those who are unwell in hospitals, hospices and at home. Their care extends especially to patients who are without family and close friends, who may or may not be church members or attendees. The group meets weekly in our branches and also runs up to four events a year, all of which are based on topics concerning taking good care of oneself. The group consists of close on 300 volunteers.

Rescue of Dignity

ROD is our prison outreach ministry. Its 100+ volunteers, who are baptised UCKG church members, provided support for remand and sentenced prisoners through letter writing and visits. Over the year, they helped several individuals deal with both practical and spiritual issues and prepared them for a better way of life on release. Support was also provided for inmates’ families who were affected by the incarceration, with ROD holding two events in the year for such families. In a compassionate touch, the group arranged the provision of essentials to newlyreleased inmates on different occasions and also the donation of gifts to the children of inmates.

Victory Youth Group

VYG 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 fulltime HelpCentres, and has a national membership of over 1,200 14 to 25 year olds, who take part in thrice weekly meetings, where young people who are not of the church are

Annual Report and Financial Statements 2021/22 27

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 familiar base to which youths can turn for practical, moral and ethical advice, mentoring and guidance, as well as a lot of fun. They are all encouraged to be the best they can be, to work and study hard and become exemplary citizens.

24 Hour helpline

This service continues its good work. UCKG pastors and volunteers operate shifts around the clock, providing practical and spiritual guidance to callers from any and every part of society. Anyone who is in despair and needs our support is most welcome to call us on 020 7686 6000. In practice, most callers who need our help are not UCKG members, although the helpline also deals with general enquiries to the church. Callers in distress are either helped immediately by members of our team or referred to specialist organisations and other charities, the emergency services or the police.

Universal Access Point

Opened in early 2022 to replace our training centre at the Rainbow Theatre, Finsbury Park, the UAP is designed to help people to access trustworthy source of emergency aid and advice on matters ranging from homelessness to financial issues. We spent some time during the year establishing links with organisations and local councils inside and outside

the capital so that we can provide people with the help they need. Our role is to refer and signpost people as well as offering one-to-one sessions with information, advice, and guidance; we listen to people’s needs and then point them in the right direction to make sure they get the help they are looking for. Opening hours are Monday to Friday 9am – 5pm.

Soup kitchens

Initially set up at the Catford HelpCentre, this service providing soup and simple meals to people who are hungry and/or homeless on a weekly basis, expanded during the pandemic to a number of HelpCentres nationwide.

In this financial year we added three more locations to our soup kitchens network with the opening of soup kitchens in the Manchester, Glasgow and Peterborough HelpCentres, making it a total of eigth locations natiownide.

Food banks

Having started this service providing bags of food supplies to families in need during the pandemic, we were able to expand the service further to another eight locations during the year. The new food bank provisions opened in the Stratford, Tooting, Sheffield, Nottingham, Birmingham (Bullring & Lozells), Newcastle and Wood Green HelpCentres. This service is now available in 13 locations nationwide.

UCKG HelpCentre members at each location continue making generous donations of supplies, although we

Annual Report and Financial Statements 2021/22 28

now count on donations from others to maintain this service. We activelly seek new donors to meet the incresing need for this service nationwide.

Night Angels

Night 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.

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 was impaired and the loan to Tanzania of £350,434 which was converted into a donation, both in the previous 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

During the 2021/22 financial year we have helped with the subsistence expenses of the sister church in Greece with donations totalling £87,481, (2021: £126,359), and have given £60,600 (2021: £87,550) towards the ongoing subsistence of our sister church in Dubai, and a further £55,385 (2021 £56,000) to South Korea to help with subsistence costs. Ongoing subsistence of £54,710 (2021: £56,222), £109,090 (2021: £131,253)

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GRAND OPENING DAY, LIVERPOOL HELPCENTRE
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and £40,567 (2021: £34,650) respectively, was provided for the development of sister churches in Cyprus, East Timor and Malta. Donations of £nil (2021: £9,065), £22,981 (2021: £7,000), £nil (2021: £2,842) and £38,340 (2021: £nil) were provided for our sister churches in Indonesia, Israel, Malaysia and India, and some computer/camera equipment worth £1,707 (2021: £nil) was sent to our sister church in Papua New Guinea. 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 are designed to help individuals of all ages and from all backgrounds, to get closer to God and thereby live more fulfilled lives, while also addressing immediate needs. Activities are provided free of charge and are made accessible to everyone through extensive publicity via TV, radio, billboards, magazines, newspapers, social media and 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,

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CHRISTMAS LUNCH, FINSBURY PARK HELPCENTRE
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providing support and comfort, and ran an extensive programme of faith-led and community-oriented activities. All this has now largely been resumed. An important element of our community work, which grew up out of the pandemic, comprises the soup kitchens and food banks which are now run in most of our fulltime branches.

Fundraising

The charity did not take part in any restricted fundraising activities in the financial year ending 28 February 2022, although grants of £35,183 were received from various thirdparty funders to be spent on our soup kitchens/food banks operating from various branches within the UK.

store collections and Christmas Carol singing.

There are policies and procedures in place, and all fundraisers are trained to ensure that vulnerable people and general members of the public are not put under any pressure to donate in the course of our fundraising activities. Fundraisers are then monitored closely by both the Fundraising Department head office as well as the local branch’s fundraising coordinators to ensure that what was instructed in the training is correctly followed.

There were no formal complaints received during the year.

During this financial year our fundraising was through online platforms such as Just giving and also through traditional door to door,

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CHRISTMAS CAROLS STREET COLLECTION
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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.

Objectives 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 well 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 countries.

The UCKG is committed to helping people to discover their potential and live life to the full, as well as working to expand and 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 through donations and/or loans, which

are presented as programme related investments in the balance sheet.

Our board 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 UCKG pastors (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 holds at least two ordinary meetings each year and an annual general meeting after the end of our financial year. The annual general meeting is when we review the past year’s performance and agree key objectives for the year ahead.

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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.

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 a year of service. Charity members also elect from among themselves a chair, secretary and treasurer, who sit on the executive committee.

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).

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 training on trustees’ responsibilities is provided if required. Trustees are also made aware

• 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 2021/22 33

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 2021/22 34

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.

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

Spiritual and administrative structures

All of the UCKG’s operational activities take place within our spiritual and administrative structures. The spiritual structure encompasses the work of our pastoral ministry, of which there are details below. The administrative structure is organised into departments covering all of our essential business activities, such as accounts, administration and ancillary trading, building maintenance and property acquisitions and management, corporate communications, finance/ treasury, graphics/publications/video production, IT, HR and legal. The day to day work in all these areas is delegated to the general, section and department managers and their teams. Leaders and members of these teams are selected on the strength of their experience, skills and qualifications, and are not necessarily members of the church.

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, that are established following consultation of the employment market for relevant roles; and take note of the experience, skills and aptitude of the relevant employees.

Power of attorney

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

The role of pastor

Both men and women can become

Annual Report and Financial Statements 2021/22 35

pastors in the UCKG, and the one thing they all have in common is that they will have been through great personal difficulties before coming to the church and turning their lives around through faith and prayer. While much the same applies to many of the church’s ordinary members, becoming a pastor also requires a vocation. The individual must feel that they are receiving God’s calling to engage in this work, and be willing to dedicate their lives to God sacrificially, making that their top priority above all else.

Being a pastor in the UCKG is certainly demanding. It is a 24/7/365 commitment for the individual and for their spouse as well, when they marry, as their partner also needs to be committed to God’s work. The hours are long and the pay is modest, although pastors receive an ‘all found’ package that includes accommodation, travel and transport, and equipment as necessary. Relocation is to be expected, sometimes at short notice and/or to distant and unfamiliar places.

Pastors are encouraged to marry as we believe in the importance of the family as a cornerstone of society and the Christian way of life. Even so, having children is not a given for pastors because of the transitory nature of their appointments, within the UK and sometimes to locations overseas that could be difficult for children. Partners are frequently involved in our community outreach, a few are employed within the church’s administrative structure.

called a UCKG HelpCentre) is run by a pastor in charge, who may be assisted by one or more less senior pastors and assistant pastors and a team of volunteers from the body of the branch’s membership. The work is deeply satisfying and highly developmental for each individual concerned, on a spiritual basis as well as a human one.

Training of pastors

The UCKG’s pastors are always drawn from our congregations. The UK contingent is currently a mix of homegrown pastors and others that came from sister churches overseas. The UK intake is 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.

Generally, individuals who are mostly already 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.

Before deciding to pursue their pastoral vocation, the would-be pastor should – and are always urged to – carefully consider their personal circumstances and long-term aspirations, before committing to the sacrificial life as a pastor.

Each branch church (which is also

Annual Report and Financial Statements 2021/22 36

Volunteer support

The UCKG relies on a cohort of several thousand volunteers across our 34 main locations in the UK, who support our work. We are extremely grateful to them all.

These men and women often give substantial amounts of their spare time to the church, and fulfil many different roles. They may undertake simple cleaning duties, assist their pastor in helping to support members of their local communities, participate in our community outreach activities, or act as ushers at our services of prayer. The highest level for a volunteer is to become an assistant, and work closely with our pastors in furthering the church’s spiritual work.

Before taking on any of these duties, all volunteers are fully advised of what is expected of them and the fact that there is no remuneration whatsoever, however the faith/spiritual rewards can be immense. Volunteers, and particularly assistants, are required to live up to the highest Biblical standards in their personal lives, regardless of what is and is not acceptable and favoured by society at large.

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. Policies have been

updated over the past two years in relation to contingency plans on safeguarding, financial crime, and health and safety, to include a separate policy for the COVID-19 pandemic response, 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 predominantly good to neutral public perception in the communities neighbouring our HelpCentres, or otherwise in contact with us. Nonetheless, we are aware 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

Annual Report and Financial Statements 2021/22 37

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.

The charity does not currently receive any significant government grants, although we received a total of £11,721 (2020:21 £3,550) local government grants for two (2020:21 two) of our soup kitchens. Our main income is from service donations. This was not seen as a high-level risk in 2021/22 as we have a large loyal following both online and in person, are spread widely across the UK and continue to open new branches to meet the need for HelpCentres nationwide.

Annual Report and Financial Statements 2021/22 38

TRUSTEES’ REPORT Financial review

The Group and Charity Statements of Financial Activities for the year are set out on pages 49 and 50 respectively.

The group’s income during the year amounted to £15,390,676 (2020/21: £14,219,501) of which £11,893,512 (2020/21: £11,122,334) represented donations from church services. The net movement in funds amounted to £2,049,352 (2020/21: £308,100) resulting in total fund balances carried forward of £61,637,496 (2020/21: £59,588,144).

Income

Unrestricted donations from church services represent approximately 77% (2020/21: 78%) of the total income.

Expenditure

Expenditure for the year totalled £13,294,408 (2020/21: £13,920,282). This was broadly in line with previous years, however the main changes included a decrease in donations to sister churches of £390k mainly due to the loan to Tanzania of £350k being converted to a donation in the previous financial year and an increase in repair and maintenance costs of £296k due to ongoing refurbishments of our current churches. Staff costs are discussed below.

Approximately 98% (2020/21: 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 34% (2020/21: 32%) 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 £61,637,496 (2020/21: £59,588,144), while the charity’s funds totalled £61,271,112 (2020/21: £59,237,517). There were restricted funds of £20,623 as at 28 February 2022 (2020/21: £1,810).

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 £61,616,873 (2020/21: £59,586,334). Of this amount, £42,699,982 (2020/21: £42,077,930), is represented by fixed assets held for charitable use, principally our freehold and leasehold HelpCentre properties. The net book value of the church’s tangible fixed assets represented by freehold property is £40,667,068 2020/21: £40,637,780), see note 10. The church also continues to make loans to sister churches, as programme related

Annual Report and Financial Statements 2021/22 39

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 £3,803,456 (2020/21: 4,250,095) see note 11. As at 28 February 2022 the group’s free reserves, which exclude freehold and leasehold properties and sister church loans, were £15,401,197 (2020/21: £13,459,320).

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, (£3,900,000) 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 £3,900,000 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 2021/22 40

TRUSTEES’ REPORT Plans for future periods

The charity has set out its core objectives in its strategic framework document for 2021-2025:

• 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 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.

The year ahead, and the period up to and including 2025, will see progress in these areas, in which we will

Annual Report and Financial Statements 2021/22 41

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 communicated to the auditor.

Approved by order of the trustees on 21 December 2022 and signed on their behalf by:

Audrey Tung de Medeiros Chair of Trustees

Annual Report and Financial Statements 2021/22 42

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INDEPENDENT
AUDITOR’S
REPORT
NEW YEAR’S NIGHT VIGIL, FINSBURY PARK HELPCENTRE
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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 ‘parent charity’) and its subsidiary (the ‘group’) for the year ended 28 February 2022 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 2022 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 2021/22 44

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 33, 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 2021/22 45

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 group 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 2021/22 46

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: 21 December 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 2021/22 47

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS Group statement of financial activities for the year ended 28 February 2022

Annual Report and Financial Statements 2021/22 49

FINANCIAL STATEMENTS

Charity statement of financial activities for the year ended 28 February 2022

Annual Report and Financial Statements 2021/22 50

FINANCIAL STATEMENTS

Group and charity balance sheets 28 February 2022

Annual Report and Financial Statements 2021/22 51

FINANCIAL STATEMENTS Group statement of cash flows for the year ended 28 February 2022

Annual Report and Financial Statements 2021/22 52

FINANCIAL STATEMENTS Charity statement of cash flows for the year ended 28 February 2022

Annual Report and Financial Statements 2021/22 53

FINANCIAL STATEMENTS Principal accounting policies

Annual Report and Financial Statements 2021/22 54

Inc0ffl8 in the form of dorsations frorn church services 8nd appeal donal￿nS 15 recognised r8c8ipI and, nle5S the donor specifies a specific purpose fof me rjonaiion. is used or ￿t￿ne￿ for tho general p￿￿oSe of Ime charity. Any gift aid reclaiffl5 relating lo these donation5 are recogni5ed on an accw3ls ba515. Renlal ￿COme Is ￿￿gniSed on an acuuals basis and Nivestment Income on J rn¢eivat)le basi%, IncAJme from haritsble aclivilies IchuTch serv￿eS and CBC - Children's Biblical Centrel 15 fB(Y)9nise¢J on a Teceivable ba51S and incom& from Ihe bookshop and Deli9hl C81é Is r8cogTris8d as 88med las rotated goDds and services are provvjedl wthln Charitable aCtNIt￿$. Govefflment gisnl$ lin¢luding Coronaviru5 Job Retèntson S¢hemÈ income) are ￿￿gnISEd al Ihe lair value of the assei recewed oi reoNable when the￿ is ￿asOnabLe a55uranGe thai ihe gra￿1 ¢ondllions wll be met and the grants will bE received A gtanl that specifies perforrnance condttions is te¢ognised in incoffle when Ihe perfortnance condition5 are met Where a grant does nDI spgcty pprfDmianc4 wndilion5 It Is re(Lgnised i income when Ihe pto¢eeds are ￿¢t1¥¢d or receivable. A gwl ￿￿1ve￿ before ibe fecognilion ¢ri¢en8 8 satisFied $ reco9nised as a liabilily. V¢lunteorn and donated s¢rvl¢es ènd è$$el$ No 3fflounts a￿ Included In the siatefflenl of Financial Aclivikn"es in resped Df Ihe value of Se￿1¢e5 donatsd by volunteets. Furlher detaiL8 of the conlribLrtion tnatje by voluTrteers can be fouTTrd In the Truslee5' Report. A55et5 donated for us& by the charity are capiiali5ed and re￿gnised a5 Incotne when they are ￿CeIv￿bI￿. Whère property is donated, an amount equal to ihe fair value is added ID laThgible fixed asse15 and an identical amount vedited to ihè &ètement ol Financiol Activit￿$. DOna￿OnS orgifts-inthind are included in the Statement of Finandal A¢livilies ISOFAI al 88Umated falr valu8. Expendittsre Expendittsre is ro¢ognised when a liabilty v& in¢urTed. ￿abillI8$ afe recognised os soon as there 15 a legal or constructive obllgation committin9 the group lo the expendilure. All 8xpenditsJre is accounted for on 8n a[￿VIJa1$ b8sis and has been clas8ified und8r headings that aggregate all cpsts relaled to the category. 05ts of raising lunds are those costs incurred in attracb'ng income (primarily donationsl, and those incurred in trading a¢livi#8S that raise fund$, wher8 appIl￿ble. haritabl8 Sctnlil￿s indude UK Ministry which 15 Ihe expenditur8 a58ttia18d wlh the proVis￿n ol church servictss. 5nGludI￿ the operat￿n of the CBC. Pllgrlmages. th& Delighl Calé and the Dookshop". Community Outre3ch which Indurles the training 3clivilies. halpline arKI various groups reathin9 Out to Ihe cornmunily and Overseas Mission which 15 SUPPQrt provid&d for ove¥sea5 ¢hurGhe5. fy)v8rnan¢È c¢MS Include those InCU￿ed in th& governance of the tharity $nd its 8$sel8 and 8r8 pr￿8￿lY associated wlh (x¥nstilutM>nal an(J slalutory regUl￿mEnts. Support Costs include Central luncuons and havg be8n allocated to adivrty Cost catogorles on a basis consislent wilh thè use of the r8SOUrtes og staff lime. Costs of short term employee bÈnefils are r￿Qg￿ls￿ as a 118bllity ￿thiTr the financial ststemenls. The charity's Tholiday yearend$ al the ￿pO[lIng dale and employee$ are not entitled lo catry fo￿ard any unu$ed holiday. Irtycov¢rabl¢ VAT Irrecov8fabl8 VAT is char98d 8galnst the category of 8xpenditure lor which It was incurred. Leoses Where ass&ts are financed undw lea￿ng and hire purchase agreements Ihal 9ive ri9hts 8pproxirnating to ownership, the amount representing th8 oulrighl purchase price of stsch assets is capilalised und8r tangible Ilxed assets. and the cor*sponding leasing ¢ommilmenls are Shown as obligations lo Ihe lessor The relevanl assets 8re deprec18ted in a(xordance with Ihe group5 depTeciatK>n PDlicy Nel fin8nce charges, calculated on duung balanc8 basis. are included irt interest Gharyes Wh8re assets are financ8d under 18astiig agreements thal do not Give rights appr0￿malIng to ownership, the costs are r8o)gnised In the Slalement of Financial Atlivibes on a siraighl line basis Dver the ￿r￿ of the lease agr&ernent B8nefits. su¢h as fent-free periods. rec8ived and feiEiv8ble 85 8n incenbve to enter into an operaling lease 3r8 also spread on 8 straight line b351S over the18ase lerrn. Annual Re ort and Financial Statements 2021 22

Forelgn eufrèncl88 Monetrary assets and liabilities denominale(l itF fo￿19￿ currencies are cDnverted al the rate of Excha￿ge wlitvj 8t the balance sheet date. Transactions 4Tr foreign currenoies a￿ Gonverted Into 5teding ai the rate tsf exchange w1iwJ at th8 dale oflhe tfansactlon. ExchaTrgediff8rence5 are tak8n Intoaccount in arrl¥Sng al the net mov8menl in funds. Stock is valued at lh8 lower ol cost and &stlmat8d selllng prirA. Stock p￿rnarity comprises books for r&sale. Funds The ¢harty'6 reslrictstt funds are to be used lor specifi¢ purposes as lakl down by the donor or where tunds have been oised lor a spÈ¢ifi¢ purpose. Expenditu￿, whi¢h meÈls these criteria. is ¢hargÈcI to the fund. See note 19 ror I￿rther details. Ml oLher fvnds are unrestricted income funds. The reserves policy Is sel oul in the Trustees. R8FK)rL Ca6h and cash equivalents Thes8 ex¢lu(le dèposits of more than three month$ or 90 days. Flnanclal Instruments Tho group has elected to apply the provi8ions of Secknn 11 Basic Finan￿81 Instwmenls and Sectk)n 12 Other Financi81 InsLwrnents Issues of FRS 102. in full, lo all of ils fiDanci81 In5trufflenis. The group only has rtnanoal nslrurnents Ihat 8r8 COnsider8d to be basic. Flnanclal assets Trade and other deblors lincluding accrued Inctsm81 wh￿h are receivable within on8 year and which do not constitu18 a financing Iransaclion ar? Inrtially ffleasured at the trdnsaclion pnc& and subsequenly measur8d at arnortiS8d cost. being the IraTTSacllon price18Ss any arnounls 5etUe(J and any Impalrment k)ss8S. A provision lor impairment ofdebtors i% e5tabli5hed there is objective evidence Ihat the amount5 due wlll not be eollected according 10 the original ierms of the contract. Impairtnenl losses a￿ ￿CognIsed in Ifle SOFA for the exces5 of th8 carying value of the debtor over the pres8nt vèlue of the future Ggsh fiow5 discoun18d uslng the original effective inlerest rate. Subsequenl revetsals of an impairment 105S Ihal objectively relate lo an event occurring after Ihe iFnpairtnenl Ioss vds recogni5Ed, are ￿co￿nised irnrnediately in the SOFA. Flnan¢lal Ilab41itit$ Financial inslfumenls are cla551fied a5 liabilitE5 and equily inslrutnen15 acLU￿￿9 lu Ihe Substance of thg contl8Ctual arrangeTnents entered Into. An equlty In5trurnent 1$ any ry)nlract that 8videllc8s a re5idu81 interBSt In the assets of the cornpany after deducting 811 of its liabllll￿s. Trade. 9roup and other ¢18ditrirs Ilncludlng sccrualsl payab￿ wbthin one year that do not consulute a finanung transaction are Initially measured at the transaction price and subsequently nTr8sured al afrrt)rtised cosl, being the transaclion pncÈ18ss any amounts settled. Provislons Provisions are recognised wthen Ihe charity has an obligation at the reporting date 8s a result of a past event which 11 is probable will re5uII in ihe Irsnsfèrof econotnic benefft5 and Ihe obligation can be e5titnaled oliahly. Provisions are rneasured al Ihe bes1 estimate of the affjounis required to settle the obli9abon. Where the effect ol Ihe lime value of money is mater￿1. th8 provisic￿ is bas8d on the present value ol th058 arrounts, diswunted at the prp- tax discount rate that reflects the risks specific to liability. The unwindirYJ of the dBcounl is recognised wilhln Interest payable slmilar cha￿¢$. Critical accountlng estlmates and areas of judgement Eslirnale5 and judgemenls are continually evaluated and 8re based on fvI5totlGal exp8rfence and other faGlors. 5ncluding expectations of fuiuFe events Ihal are believed to be reasonab￿ under the circurnslance5. The group makes eslimak5 and 8S5ufflplion5 concerning Ihe ￿tUre The resulting aGcounling estsrnales and a55umptDn5 ill. by defiDItlOll 5eldorn equal the related actual resu115. The estimates and assumptions that have a significant risk ol causing a tn8terKg1 adiustrnent to the carrying arnount5 01 assets and 118bilities wthin the nexi finencial year are di5CU5sE¥J bebw.. As r&quirèd by Charities SORP IFRS 1021 the T[￿Ste*S review all relev8ni assets for Indlcdtors of iThpalrmènt. The principal clas5 of asset relevant 15 the programme related inveslrnents sister church ltsans (Nole 111. Where these loans are nol performing in acGordance wllh Ihe undertying ltsan agreemen15. an assessment Is carried out 85 to the ￿CoverablI1ty of arnounls due 10 the charity. This a55essment include5 reviewin9 UP to dale financial information and other factor5 itnpactin9 on the ability ol arnoun15 to be repahl. Whelher or nol an irnpairmenl provision is reqsjired is determined on thi$ b8S1S. A dllapidation5 provision 15 also h8kJ r813ting lo the estlmatBd cost ol repairs lo a nurnber of lea58hold pr¢m15es at the end of their le8ses, Whe￿ Ihe aniiopated futu￿ cosis can be $$timaled and the Iikdihood ol Ihe costs being Incurred is conSide￿d probable. A prowision of £487,20012021." £525.(L>OI is hdd ai the end of the financial perf£¥J and the uncemalnty SLtrroundlH9 Ihis is disdose(J in noie 16. Annual Re ort and Financial Statements 2021 22

FINANCIAL STATEMENTS Notes to the financial statements for the year ended 28 February 2022

Annual Report and Financial Statements 2021/22 57

2022 2021 Coronaviru5 Job Retenti￿ Scheme ICJRSI 180.948 625.700 180.948 625,700 EXPENDITURE- GROUP Diiect costs Support costs Total 2022 Total 2021 UK Ministry Community Out￿a¢h ersea5 Mission 8,935.829 370.112 469.246 3,155,122 55.410 22,406 12.090.951 425.522 491,652 11,798,217 336.034 1,520.419 9.775.187 3,232,938 13,008,125 13,654,670 ,EXPENDITURE- CHARITY Direct Costs Support COSt5 Total 2022 Totsl 2021 UK Ministry Community Outr88¢h Oversea5 Mis510 8.971.806 370,112 469,246 3.155.122 55.410 22.406 12.132.928 425.522 491.662 11,848.832 338,034 1.520.419 9.817.164 3,232,938 13,050,102 13,705.285 GROUP AND CHARITY The ch8rity all￿at￿S its support costs as shown in the table b81ow and then further apportlons those costs between the tharitab￿ activities undertaken. where app1ic3ble. Support costs are allocated on 8 basis consistent wlh the use of resources. Staff costs are split according lo head count and department Utilities are all￿atsd a¢(Aydino to the per¢enlage use of Ihe ￿$1 o)ncemed and audit fees are classifie(5 as govemance. Support Costs Charitable activikn'es Raising funds GUvema￿e Total 2022 Totsi 2021 Staff Gosts Electricity and ga5 Telephone External audit fees Other profes5ioTral fees 2,295.287 374,157 109.199 395.708 2.690.995 371,893 112,576 43.318 15.269 2,514.114 335,631 111.742 40.805 1,516 12.2641 3.377 43.318 15,289 2022.. 2,793,912 1,113 439.026 3,234,051 3.003,808 2021.. 2.614.297 4.865 384.646 3.003.808 Annual Re ort and Financial Statements 2021 22

GROUP AND CHARITY 2022 2021 Stsff costs Fundraising expenses Oepreciaiion Support costs 234,027 41.408 9.735 227,114 24.801 8,832 4,865 288,283 265,612 GROUP AND CHARITY 2022 2021 The 8¥erag6 numbBr ol employees during Ihe year was.. Church Service5- Ministers of Religion Church Serwice5- Other Church Admini5tT¥tio Gift Aid Training Centre Bookshop Governance Fundrei5ing GraphicslWeble8m PropertylLegallPress Cornfflunity Outreach TVIProduction Helpline 84 39 12 81 33 17 17 16 17 17 27 220 216 2022 2021 Stsff ¢osts for al)ove Porson8.' Wages and salar￿$ Social security costs Penslon co818 4.191402 324,561 56.075 3,888.093 286,813 49.416 4.573,038 4,224,322 Terrnin8tion paym8nts paid in lull in Ihe y88rwere £nil12021.. £5001. Ther& ￿re no ernployees With ernployee benefits over £60,￿0 I￿ eit￿r y88r. The loial emplDyee benefits received linduding employer's tTralional insurance and empbyerfs pension pzyrnentsl of the 4 pasloral staff l employees anij 5 truslees12021.. 4 pastoral staff l employees and 5 trustees) who a￿ tonsidefed lo bÈ key managÈmeni was t174.28512021. £180.9401, 2 of the pasts)ral stsff in¢luded ki key managemenl 12021., 2 PaS￿ra1 slaffj a￿ provided ac￿MMOda1k)n wilhin the churd) p￿perty. Annual Re ort and Financial Statements 2021 22

Oi)ts i(U5iè6. DOn￿ryI iéceiw8d reniun8fabon of £33,840 lor his services as 08aconlomploy8e 12021. E35,470 for two Irustee5'. one frorn March to 17 July 2020 and the other from 17 July 2020 to F8bru8ry 20211. Ai any one time the￿ was only one irustee who was remunerated. ND Irus¢ee received remunefalion for their seNices as trusteès 12021. nonei, These payments We￿ made according lo proviS￿n stat8d fft the ctt8rity'$ consthlUtv)n. The spouse ol one Iru$lg8. Audrey Tung de Modwros 12021 two spouses) rg¢eiv8d £28,800 for adrnini5fTrlive pastoral dulies12021.. £40.542 for two Irustees.. one from March lo 17 July 2020 aFKJ the other from 17 July 2020 lo F8bru3ry 20211. Thes8 payments were made accordSrKJ to a provts1￿ 5tat8d In th8 Charity's constitution. Wh&re trusleeslspou5e5 ale also pastoral staff. Ihey also benèfil fmm aCGtsrnfflQdat￿n provié8d by the charity a5 part of their pastoral duties. DuThng the year. no trustees 12021". nonel wwe ￿1mb￿r5ed tr8vel or Inciden￿1 expenses incurred in respect of Iheir services. As a registe￿￿ thanty, tax exempiion applles to the Income arising and expended on charitable )clivit*s, Annual Re ort and Financial Statements 2021 22

Freghold Leasehold Motor Planl and Office and Fumilure land and improve- vehic185 rnachin8ry computer and buildings m8nts equipment fittings Total C051 1 March 2021 Addllion5 Di5Trf05H15 51.891,167 3.243.274 366,318 884,072 802.587 10.755 18ri.q9?.) 155.650 1,726,438 223.875 57.606,722 150.736 97.708 1.945.858 192.3fTrg1 155.650 1,866,976 320.464 59.460,271 28 February 2022 52.775,239 3,9fj4.869 377,073 1 M8rch 2021 Charg8d in year 01S￿r05a￿S 11,253,387 2,004,135 345,562 854,784 296.574 12.140 180,9921 79,212 1,622,621 223,875 IS.528,792 38,913 96,968 24,427 1,323.806 192.3091 118,125 1,709,391 247.183 16,760.289 28 F&bruary 2022 NL.i Do0￿ v3ILie 12,108,171 2,219.717 357.702 28 February 2022 40,667,068 1.745,152 19,371 37,525 157,585 73,281 42.699.982 28 Fèbruary 2021 40,637,780 1,239.139 20.756 76,438 103,817 42,077.930 The Iru51ee5 are or the opinion that the market value of propeths al 28 February 2022 would significant￿Y 8xwd the net book v81ues Indu(Jed in th8 fin8ncial StateM￿t5, but they ar8 unable to quantify this excess in the abseTrce of a prvfessional valualion, Ihe c051s of which are not considerèd juslffjable in view of the charity's intention to retain ownership of 115 existing propert1¢5 for the provision of churth servKes for the forese8able futurg. The nel book value of motor vehicle5 for ￿th the group and the charity include5 £nil 12021.. £15,198) in r•5pecl of assets held under finance 18ases. The dopreciation charge for tho y8ar on these d5S&t5 was £nil 12021.. E49,6911. F￿gh010 Leasehokl land and mprove- bulldlngs ments Motor vehicles Office and cornputer eoulpment Fumilure and fittings Total Cost 1 March 2D21 Additions Disposals 51,891.167 884.072 3.243.274 802.587 18u.9G21 3.964,869 366.318 10,755 1.T15.740 150,736 110.1981 1.856.278 223.875 57.440,374 97,708 1,945.858 192.3091 28 February 2022 52,775.239 377,073 320.464 59.293,923 1 March 2021 Cliarged in year Disposals 28 February 2022 Nel book value I1,2￿.387 854,784 2.004.135 296,574 180,9921 2.219,717 345,562 12,140 1.615,809 94,293 110,1981 1.699,904 223,875 15.442.768 24,427 1.281,218 192,3091 247.183 16.632.677 12,108,171 357.702 28 February 2022 40,667.068 1.745.152 19,371 156,374 73,281 42,681,246 28 February 2021 40,637.780 1,239.139 20,756 99,931 41,997,606 Annual Re ort and Financial Statements 2021 22

Tkirj yruJpiLfj)aii4y liao pr￿¥1￿￿01Y ii)adt ltsans lo its sister church£s in IrelaTrd, 8&lgiurn. Nig8ria, Tanzania, M8uriliu5. Hong Kong and New Zeal8nd in liqe with ils ch8ntabl8 objectives. In the pr8vious finapaal year the108n lo Belgium was Impaired and the loan to Tanzania was ¢onvÈrted to 8 donabon. The loans bear Interest at 1'/v per annum apart from I￿land. Whi¢h 1$ al 2% per annum and Belgium and Nigeria whe any fiJtuto int8resl bes be8n frozen. Further dèt8iLs a￿ gNèn in noi8 22. 2022 2021 Cost At 1 Mareh 2021 New loans issued Repayment5 E¥Ghange rale movement Movement in Int￿St reoivable L03n corTrverted lo a Oonation INote 221 At 28 February 2022 5,269,940 6.188.839 1390.2231 IS7.4941 1529.6711 112,0391 126.7551 1350,4341 4.811,082 5.269.940 Impairrnenl At 1 March 2021 Arnounts released In the year Impairrnenls in the year Exch3nqe rale movement 1,019,845 11.6411 411,514 12,3801 641,538 130,8271 110.5781 At 28 February 2022 1,007.626 1.019,845 Carying value 28 February 2022 3,803,456 4.250.095 28 February 2021 4,250,095 5,777,325 Loan 18rms are variable raroing up to a maximum of 25 year5. Some of the loans are denominalad in foreign curr8ncy and th8refoie subject lo currency fluctuations. The exchang8 r81a movemerrt Ss shown In Ihe Staiemenl of Financial Activit￿5 undei net gainslllosses) on inv8slments. 2 TRAtsING SUBSIOIARY The Charity's trading subsidiary Litrty Padio Limited, 1$ wholty owne(I by the charity and is In¢orporated Sn England and Wale5 and operates a5 a ￿j10 broadcaster (Cornpany Reglstratbn no. 028034781. The Char￿tY use$ Liberty Radio Llmltgd lo broadcasl the message of the Gospel. Liberty Radio Lim51 provi¢Ses airtime ftsr the broadcasting ol rÈligious ptogrammes of Ihe UCKG Helpcenlre and also prodwlion ¢aciltlies to engblo the ehariiy to carry oul tts ¢haritable ob5eclive5. A $umrnary of ltr￿ trading results lor the year ended 28 F8bru8ry 2022 is shown ovedeaf. Annual Re ort and Financial Statements 2021 22

2022 2021 Turnover Cost of sales 229.1i09 182,0361 204,755 158,2111 Gros5 profil Adminis1131.'ve ewnses 146,973 146.544 1123,5441 Operab"ng profivllossl Interest Teceivable 15.757 23,000 645 ProfiVl10ss1 for the year Taxation 15,757 23,645 1.095 Profiullossl for the year after ¢axal(on 15,757 24,740 Net assets at 1 March 356,W7 932,238 N8t ass8ts before Gift Ad distribjtion 371,764 956,978 Gift Aid distributh)n to Parent 1600,9711 N8t a558ts at 28 February 371,764 356,007 27 Proper118s Lirniled Icornpany Registration no. 087880571 is also a wholty owned Subsidiary of the charity and is incorrK)rated in England and Wa188 and Is dormant. Its nel assets at 28 F8bNary 2022 and 28 F8bru8ry 2021 w8re £1. 2022 2021 2022 2021 Trade debto VAT ￿coVerab P￿paYMentS and 3￿rUsd Incomo Othèr debtrjfs 15,094 24.175 785,643 134,578 22.470 9.651 684,640 134,8f1 15.094 13.291 783,089 134,578 22.470 4.186 681.886 134,881 959,490 851,622 946,052 843,403 . cRq)1TOR8-.Am￿ fyUtng,tsvthln onoyeoF 2022 2021 2022 2021 Tracse creditors Obllgations undèr finance leases and HP wnlra¢ts Inol8 181 Oiher taxes and social s8cu¥ty Dilap￿al￿ns provisloTr on LH properties Other ciedilors Accruals and deferred in￿rn8 627,972 542,760 622,992 542.760 6,155 7B,964 20.502 68,498 6.155 78.964 20.502 68.498 25,0 99,332 593,946 25.0(J) 99.332 5&4.£69 720,510 473.254 120.510 460.598 1.431.369 1.225.524 1.417,412 1.212.868 Annual Re ort and Financial Statements 2021 22

?C*a 2022 2021 2022 2021 Obligations under finance lease5 and HP Gonlra¢t$ (note 181 6.155 6.155 6.155 6,155

k

DlSapkYatbns provlslon on leasehold properties Provision blf Amounts moved to short tefm creditors Amounts ￿leaSe0 in the year Ad(Sillons 2022 2021 525,000 125,0001 137.8001 25,0(Ll 250.{￿10 275.(K>O provisio￿ dl 487.200 s25.￿0 The dtl8pidaiDns provl$Dn 1$ for the cost of repairs lo a number of lease￿)Id propertles al the end of their leases. Given the tsming ol lease exit is uncertain. the value and *'ming ol the resulting payments Is also uncortaln. F￿AN￿AL INsfRUMEN FINANCIAL ASSETS 2022 2021 2022 2021 Progr8mrne rela¢ed iDvestrn8nls- At eost I18ss impairm8ntl plus 8ccruad Interest 3,803.456 4,250.095 3,803.456 4.250.095 3,803.456 4,250.095 3,803,456 4.250,095 Annual Re ort and Financial Statements 2021 22

Al 26 kt*bruaiy 2ii£2, 1116 diarity and Iha group hatt annual Gommiln)ents mad8 und8r n<￿-CanC￿l1ab1@ operating leases a5 sel out below., The total future mlnimum lease payments are payable.. 2022 2021 Le55 than tsne year Between one and flve years After Ive years 981.979 3.141,410 1.477.278 969.722 3.302.252 2,023,473 5,600,667 6.295,447 Th8 total tulure minimurn lease paym8nts are payable.. 2022 2021 Less than one year Belween one and five years 46.174 152.689 116.432 11,379 198,843 127,811 Th8 annual c051 charged in this year in resp8Ct of operBllng18ase r8ntak was £1,017,62312021.. E982,8951 for18nd 2nd tAJildings and £273,72912021.. £289,262) for other lea58S, Obligations und8rfin8nce18888 and hire purth858 contracts.. 2022 2021 The total future minlmum lease payments are payable.. Less one year Inoie 141 Between one and five years Inole 151 6,155 20,502 6,155 6.155 26,657 Th8 above amounts are secured on the ass8ts to wh￿h Ihey r812te. a fiESThCTED FLINUS-GRQUP AND CHthIT Asal 1 Ilarch 2021 Income Expenditure Transfers Asa128 February 2022 Medla Sponsorship LiverpoDI Appe31 Community Outreach 12.237 149.019 35 183 112.2371 1149.0191 1.010 116.3701 20,623 1,810 196,439 128,6071 1149,0191 20,623 The Medi8 Sponsorship fund is a sp8(ific app881 to 5UPPOrt the TV 8ad rad￿ programm85 and church publication5. The58 monies hav8 been fvIIy 5P8nl for the 2021-22 f￿nancIal y88r. The Liverpool appeal 15 a Specif￿ appeal towards the refurbishrnenl of our new Liverpool leasehold that was awuired in September 2020. These monies have been fvlly spent in thi5 financial year and are Included within Fixed Asset addl￿On$ In Note 10". the￿rore a transfer has been ma¢Je to ￿e¢l the restriction being fulfilled. This ￿nd is now closed. Annual Re ort and Financial Statements 2021 22

Th& knoiiiiiiui)Ily Ouit¥éGI) iui)d& aré gfaiiib U)*+ r￿nn￿g of S￿p Kilch8ns and Food Banks in our v8ri0U5 branche5. Th858 monies w8re partty spent in th8 2021-22 linancial year and th8 remaining £20,623 will be utslisgj In Ihe 2022-23 ffnancial year. RESTRICTED FUNDS PRIOR YEAR Asat 1 March 2020 Income Expenditure Transfers A58t28 February 2021 Media Sponsorship Glasgow Appea1 Comtnunily Outreach 13,384 163.316 11 180 113.3841 (163.3161 250 19.6201 1,810 250 187,880 123,0041 1163,3161 1,810 The Glasgow appeal wa$ a specilt appeal towards the refurbishmont of our new Glasgow premls$s that were purch8sed in F8bruary 2020. Thes8 fnonie5 have b88n fijlly sp8nl in th8 preV￿uS financi81 y88r and the fund is now closed. Annual Re ort and Financial Statements 2021 22

GROUP 2021-22 Unrestrictsd Funds Restrict8d Fund5 Total Funds Fixed A5S01s Inveslments-Programrne Related Net Current Assets C￿￿[10[5. AFnoun15 f&lling due after more than ono ye3r and provis1￿5 Total 42,699,982 3,803,456 15.600,635 42,699.982 3,803.456 15,621,258 20,623 1487.2001 1487.2DOI 61,637.496 61,616,873 20,623 CHARITY 2021_22 Unrestri¢ted Funds Restricted Funds Total Funds Fixed Assets Inveslments-ProJrarnrne Related Investment In subsidièry undert8knng Net Current Assets Creditors. Amounis falling due after MO￿ than one year and prows1￿8 Total 42.661.248 3,8D3,456 5,382 15,267.605 42,661.246 3,803.456 5,382 15,288,228 20,623 1487 2001 61.250.489 1487,20011 61.271.112 20.623 GROUP 2020-21 Un￿$tr￿led Funds Rèstricted Funds Total Funds FSxe<J As5eis Invèslm8nls-Pragramme Related Nel Current Assets c￿dItors.. Amounis falling due after rn0￿ than or y88r and provisions Total 42.077.9YJ 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 1,810 CHARITY 2020-21 Unrestricted Funds Restricted Funds Totsl FunLIs Fixed As8818 Inveslm8nls-Prograrnm8 Related Investmenl in sub5idkqry und8rt8kn.ng Net Current Assets Creditors.. Amounts falling due after mre than on8 year and provisions Total 41,997,8t 4,250,095 5,382 13.513,779 41,997,606 4,250,095 5,382 13,515,589 1,810 1531.1551 59,235.707 1531.1551 59,237,517 1,810 Annual Re ort and Financial Statements 2021 22

GROUP Asat 1 March 2021 Ca5hflows New Financ8 Le8SÈS Asat28 F8bruary 22 Cash at Bank and Hand Fixed T8mi D8POSit5 Flnanc& Leases 3.380.601 10.500,0 126,6571 13,853,944 1,910.383 5.290.984 10,500,000 16.1551 1 5,784,829 20.502 1,930,885 CHARITY Asal 1 March 2021 Cashflows New Finance Leases Asat28 February 22 Cash at Bank and tn Hand Fixed Term Depos￿1$ Finance Lease5 3,100.479 10.500,0 126,6571 13,573,822 1,856,958 4,957,437 10,500.000 16.1551 15,451,282 20.502 1,877,460 Annual Re ort and Financial Statements 2021 22

Al 11)v y&alTI)a. diè rthl&wii)ii loa1)& Ironi ssl8r churches and ar8 I￿l￿ded withwt programme relatsd investm8n15 Ifix8d asset518s required under FRS 102-. SISTER CHURCHES 2022 2021 Ireland Meuritlu5 Hong Kong New Zea18ntt 1.049.183 1.610.753 13,763 1,129.757 1.180,188 1,776.979 54,427 1.238,501 3,803,456 4,250,095 There wa5 8 loan lo Nigeria of £363,856 plus inte￿1 of E14,451 which ￿ tully irnpaired. In the previous fin8ncial year, Ihe 108n to Belgiu￿ of £573.188 plus inler8st of £68,350 has also be8n impaired. Included thin programme fyL4ied Invesiments a￿ umounts receivsble from sister churches In respect ol Interest as follDWS.' 2022 2021 Irelan(S M8urlliUS Hong Kong New Zealand 131,236 33,287 136 11,186 138.e02 40,663 539 12.262 Donations to sister churches during the year amounted to £470.861 12021.. £861,375).. É54.710 to Cyprus 12021. £56,2221. £60.600 10 Dubai12021.. £87,550>. £109,0￿ lo E8St Tirnor12021.- £131.2531, £87,481 10 Gr88ce12021. r126.3591. £38.340 to India12021. £ni51, £nil lo Indonesi8 12021. £9.0651. t￿,981 10 18r?g1 12021. £7.0001, £40,5fj7 10 Malts 12021.. £34,650), £nil lo Malaysia 12021. £2,842), E1.707 lo Papua New Guinea12021. £nlll, £S5,385 to South Korea12021-, t58,0001 8t￿ £nil to Tanzania12021.. £350,434). RELATED PARTIES During Ihe year the charity h85 purchased advertising servi￿ of £228,000 I2￿1 £204.0001 frDm 115 trading subsidiary Liberty Radio Limited and has retharged £143,874 In re131ion lo rent. staffing and olh&r C051S12021'. £108.6231. In adoilion, Liberty Radv) made a disinbulion of £nil lo the charity duFing the year 12021. £600.9711. Al the yearen(J Ihere Is a bglance outstanding of £nil owed by the chaniy to its trading sub51diary12021" £nill. Liberty Radlo Lltniled wa5 operating froffi prerni5es. which vp unlil 15 February 2019. were provided renl-free by Record TV Network L￿mile¢ During the year the Charity purchased £110,550 12021." £52B,2951 Df pri)graffltnP5 and arJvert15eFnents froffl Record TV Network Litniled Since the end of June 2021 Record rv Network Is no longer opei¥ling the UK. As a result. the￿ is a balance outstanding of frril 0￿d by tre charity lo RÈcord TV NÈlwork Limited at Ihe yearnd 12021.. £36,8501. Other than sel out akn8. there are no relationships ￿8￿e8Th R￿Ord TV Network and eih8r the charity or Llberty Radio Limited. This dtsc1O6u￿ 1$ made purely In the mterests of trnn$pare￿y. Bishop Alvaro Mves de Lim8 Junior. the Bishop in ¢harge ollhe UK up until D5 May 2021 and Bishop fiago de Jesus Silva Marques. the Bishop in char9e ol the UK from the 06 May 2021 a￿ also overseeing the sister th￿￿h UCKG Help Centre Limited, I￿land. ThÈ Iransa¢Uons between the ¢harfty and the stster churth in Ireland are as follows.. Repayments of the loan made tjuring the y88r were £102.449 12021.. 1233,2411. Inlerest incurred on th8 loan in 2022 was £18,35912021.. £20,8321. The anwunt outstanding al the year*nd 1$ as shown above. Bishop Mvaro Alves de Lima jUn￿r up urilll th8 05 May 2021 and Bishop Tiago de J88u$ Silva Marques from lh& 06 May 2021 have also been ovetseeing the sister churches in the conbnenl of Asia and IhÈ r8gion of Oceani8 DDn81ions given to s￿lerchurcheS in EastT(tl￿r, India, Indonesia and South Korea are detsiled sbove. In 8ddIt￿n, on-going loans with the si8lerchurch8s in Hong Kong and New Zealand had T8paym&nls made during the year of £40.80012021.. £23,800) and £119,93012021- £119.9341 respectively and Incurred Inlerest of £13612021.. £53918nd £12.262 12021.. £13.3281. The amounts (Mjlstanding al the ye8r-and lor both loan5 aE as shown above. Bishop llago de Jesus Silva Marques Is also overseeing the Sistef chU￿h In Dvbal. Donab"ons given lo Dubai are detailed aLy)ve. During the year b￿k s81es lo sistsr chvrche5 t()talled £1,72312021.. E5,5341. Arnounls sold to indNidu81 churthes ar8 fiot consid8r8d mat8r161. Annual Re ort and Financial Statements 2021 22

Unrestrict8d Funds R8strict8d Fund5 2021 Total Fund5 12.627.554 502.815 85.034 625,700 176.283 12.803.837 502.815 85,451 625,700 Other ITadlng activities Investments Other Incorne 417 13,841,103 176,700 14,017,803 Charitable gL*vit UK MSrT15try Communlty Outreach 190.243 275 190.243 11.455 190,518 11,180 201,698 Tot81 Incom8 14.031,621 187.880 14.219,501 Raising funds 265,612 265,612 Ch8ritable 8ctiviti8s UK Ministry Community Outreach Over5g8s Mission 11.784,833 326,414 1,520,419 13,384 9,620 11.798,217 336,034 1,520,419 13,631.666 23,004 13.654.670 Total 8xpendrture Nei cjaiiis ori Invesim8nts 13.897,278 8.881 23,004 13.920,282 8.881 Net Income before Transfers 143,224 164,876 308,100 Gfoss IiaA5fer6 b&lw66n ltsThJs 163,316 1163,3161 Net mov8rn8nt of funds in year 306,540 1,560 308,100 Reconcilialion olfunds Total funds brought forward 59,279,794 250 59,280,044 Total funds orried forward 59,586.334 1.810 59,588.144 Annual Re ort and Financial Statements 2021 22

Unr8slricled Funds R8strict8d Funds 2021 Total Funds OrJnall￿f￿S Other IradSng a¢tivittes InvEstments Other Ino)me 12.627,554 529,335 685,361 625,700 178.283 12.803,837 529.335 685,778 625,700 417 14,467,950 176,700 14.644,650 Charitabl8 actsvit•s UK Mini51ry Community Outreach 190.243 275 190,243 11,455 31,180 190,518 11,180 201,698 Total Income 14,658,468 187,880 14,846,348 Raising funds 265,612 265,612 Ch3ritsble 3clivili85 UK MSn15try Community Outreach Overseas Mlssion 11,835,448 326,414 1.520.419 13,384 11.848.832 9,620 336,034 1.520.419 13,682,281 23.004 13.705.28S Total expendrture Nel gains on Invesiments 13.947,893 8.881 23.004 13.970,897 8.881 Net incofne before transfers 719.456 164,876 884,332 Gross transfers b8hveen funds 163,318 1163,3161 Net movgment of funds in year 882,772 1,560 884,332 Total funds b￿ught forward 58,352,935 250 58,353,185 Total funds carried forward 59.235.707 1,810 59.237,517 POSTBfvLANCE SHEET EVENTSforthe yoarend&J 28 Feb￿￿ 2t722 In April 2022. a loan of EUR 4.000.I>OO was made to our sister Church in Portuoal. Annual Re ort and Financial Statements 2021 22

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