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UCKG
Helping
people
is what
drives us!
Annual Report and Financial Statements 2022123
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OVERVIEW
BISHOP JAMES INTERCEDES FOR THE CONGREGATION IN NORTH LONDON
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**OVERVIEW[SECTION] Introdu[Sub-section]**
[Text]The UCKG HelpCentre’s financial year 2022/23 was undoubtedly marked by the efforts and generosity of its members, and the general public, that donated tens of tons of nonperishables in support of the people in Ukraine, which came on top of all our regular activities that benefit communities throughout the UK where our HelpCentres are located.
As this annual report is concluded, by force of another human conflict, now in the Middle East, society seems to be reaching a point where there is little room for common sense and tolerance. The church isn’t immune to this.
Overall, 2022/23 was a period of resilience and perseverence, where we sought renewal and the right vision and inspiration from God to remain true to the living faith and to adapt to the circumstances before us so that we can help people more effectively and decisively.
Missionary visits by the church’s founder and a few other senior bishops, and a series of special events, some held for a period of weeks, all done in our local HelpCentres for ease of access and the convenience of local people, allowed members and new comers alike, to learn there is only one way to true happiness. And, that it is through a real relationship with God that transcends attending a church, affecting and molding the very core of
who we are and how we go about our lives in the here and now.
A revived church immediately has more people interested in helping others find a way out of their problems. And, as such, our temporal assistance to the communities where we are based was secured and reinforced. More people, from all walks of life, Christian or other faiths, or no faith at all, were helped, whether at our soup kitchens, food banks, community events and outreach activities, or the Universal Access Point.
Administratively, the church and charity looked at the future and work is ongoing to revise policies and procedures that once implemented will provide an even better structure for growth.
There is lots more about our work and progress during 2022/23 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 press@uckg.org
## **Management accountant**
020 7686 6006 ext 6121 audit@uckg.org
**Annual Report and Financial Statements 2019/2022 3 003**
## **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 2022/23**
## **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 2022/23 04**
## **OVERVIEW**
## **Statement from the Bishop in Charge and the Chair of Trustees**
Every year brings new challenges and rewarding opportunities for those of us who are engaged in the Christian and humanitarian endeavours. And if we thought that the pandemic was the main highlight of the decade, then the rise of the cost of living in 2022, which caused financial concerns throughout the UK, has amplified the harsh reality to many.
For the UCKG, it was one more year of doing what drives us the most, which is reaching out to those in need in the community and providing both spiritual and physical support. This past year has been a particularly fulfilling and successful period as we continued to help people throughout the UK, to deal with and overcome their day to day challenges, thus, the UCKG has been focusing strongly on helping people where they are, at a practical and temporal level, as well as through the core essence of faith throughout the financial year of 2022/2023.
We doubled the size of our network of food banks and soup kitchens so that by the end of the financial year, 21 out of a total of 34 full time HelpCentres were participating in this much-needed initiative. This past year, more of our full time HelpCentres have joined the network which have been helping to feed several hundred people each week. We also continue to revise our portfolio of community outreach
activities, so that we can reach out further to address some of the community’s most pressing needs.
The UCKG is extremely grateful to our dedicated team of pastors, administrators, volunteers, and organisers. They have been key to the way we have moved forward and made a great success of the past year. We also rely hugely on the support of our church members who run a wide range of community outreach activities alongside our pastors, and value their generous contributions. Some give their time in cooking for our soup kitchens or helping at our food banks while others choose to help as assistants at our public services of prayer, and in doing so willingly putting aside their own needs sometimes to align their lives ever more closely with the Gospel.
We were also able to reopen one of our Special Works – our part time facilities from which new full-time churches are grown – in Hull in June 2022.
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 selfless and immense support to members and the wider community.
**Annual Report and Financial Statements 2022/23 05**
Finally, we are pleased to report that our work in 2022/2023 has benefited and changed many lives, and different things we do to initiate such change are reflected throughout this document. We are both very honoured to have been able to take on the leadership of this inspiring organisation in 2022 and excited about taking it forward into the next year.
**Tiago de Jesus Silva Marques** Bishop in Charge
18 December 2023
The Board of Trustees is pleased to submit its report and financial statements for the UCKG HelpCentre (the charity) for the year ended 28 February 2023. The financial statements are prepared in order to give a true and fair view of the state of affairs of the charity and have been prepared in accordance with the requirements of the Charities SORP (FRS 102).
**Audrey Tung de Medeiros** Chair of Trustees
18 December 2023
**Annual Report and Financial Statements 2022/23 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 Rodrigo Silva**
**HEAD OF FINANCE Vani Chinapyel**
**COMMUNITY OUTREACH MANAGER David Nzuruba**
**Annual Report and Financial Statements 2022/23 07**
## **OVERVIEW Objectives and activities**
The UCKG HelpCentre continues focused and committed, working consistently towards meeting its twin objectives set since its arrival in the UK in 1995, when it was established here as an autonomous church and charity. These objectives are to:
• Advance the Christian faith; and
• Implement general charitable purposes.
A glance back to the beginning of this audit period, and it hits that as society felt like a corner had been turned, leaving behind the dark cloud and devastation of COVID-19, a new threat to the “normality” of life emerged through the conflict in Ukraine. A stark realisation for many that society, vulnerable to mutations of a deadly virus for the best part of two years, was - again - vulnerable, now to human conflict.
For the Christian world, though, the realisation is that of urgency; the obvious immediate one of helping those in need and where possible those more directly affected by the conflict, but also that Biblical prophecies are coming true, a sign, together with all other signs, that the Lord Jesus Christ is at the door. This means His servants must hurry, pray and work their hardest to lead more people to the Kingdom of God, and salvation.
The UCKG’s approach has always been to react quickly to the issues and concerns affecting communities where its HelpCentres are based and to address the needs of local people and society in general.
Our experience is that when people turn to God through Jesus Christ, lives are enriched materially in the here and now, as well as spiritually. People become happier and regain a sense of peace, while negative behaviours fade away, benefitting individuals, their families, friends and society.
We meet our faith objectives through multiple, daily services of prayer in all full time UCKG HelpCentres, a reduced schedule in part time HelpCentres, evangelism and practical outreach. Our charitable activities are essentially delivered by volunteers from our congregations, who are supported by our clergy and professional staff in reaching out to those who are struggling financially, emotionally or spiritually.
We progress the entire work by continuing to develop our network of HelpCentres, where we provide life coaching, career and relationship guidance, as well as immediate spiritual and practical support for people facing moderate to severe difficulties.
**Annual Report and Financial Statements 2022/23 08**
## **OVERVIEW Resources and benefits**
## **Our income**
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£535,629
charitable activities - UK ministry £290,453
and community outreach investments
£761,696
£42,515
fundraising
trading activities
£114,919 and other
other income
(Statutory compensation
and right of light claim)
£1,709,824
gift aid £12,142,247
donations from
£15,597m
total income church services,
and appeals
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## **How funds were used**
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£508,006 £222,432
community outreach raising funds
£730,138
overseas mission
£12,342,383
£13,802m UK ministry
total expense
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**Annual Report and Financial Statements 2022/23 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**
**59**
pastors and the Bishop in Charge serving full-time
## **27**
assistant pastors serving full-time
**120** workers in administrative and various support roles
## **59**
wives of pastors and the bishop supporting the ministry
**699** volunteers assisting with church services and advice sessions
## **676**
volunteers helping with local community activities[3]
## **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
**918,714**
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
**581** individuals were baptised in water and started their journey to salvation[4]
**11,643**
baptised members registered in our database, less deletions, at the year end
**Annual Report and Financial Statements 2022/23 10**
**Key benefits delivered and help provided (continued)**
**10,179** calls were received by our 24 hour telephone helpline during the year
**3,116** members of the public called the helpline asking for help and support in prayer
**15.30%** 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
**12.33%** 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
**7.16%** 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
**198** calls were enquiries or over the phone tithing, offerings and donations
**231**
calls were received for support combating alcohol, drugs, cigarettes and other addictions
## **1,337**
members of the public called the helpline for the first time
**41.62%** 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
**15.02%** 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
**8.57%** 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
## **272**
members of the public called enquiring about the soup kitchens and food banks
## **282**
calls were received for mental wellbeing support, depression and suicidal thoughts
**57**
members of the general public called enquiring about baptism in water
**Annual Report and Financial Statements 2022/23 11**
## **Key benefits delivered and help provided (continued)**
**1,809** hours of community service were given by our volunteers nationwide each week
## **454**
hours of community events were held during the year
## **8**
soup kitchens providing soup and simple meals weekly were in operation during the period
## **14**
food banks providing weekly bags of groceries were in operation during the period[5]
**1,200** young people attended our UK youth group joining at age 14 and remaining until 25[6]
## **156**
hours of weekly meetings/ activities are provided by each youth group branch, each year
## **Social media presence**
**3m** people follow our Facebook **@UniversalChurchUK**
**15,375** people follow our Instagram **@universalchurchuk**
**19,300** people subscribe to our YouTube channel **UCKGTV**
**7,882** people follow our Twitter **@TheHelpCentre**
## **footnotes**
> 1 this figure includes the new full-time HelpCentre in Nottingham that was inaugurated 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 only volunteers for community groups and activities, and is exclusive of volunteers that are involved with church groups.
> 4 this figure includes both physical baptisms as well as online baptisms that were introduced during the pandemic.
> 5 this figure includes a new food bank that opened during the period at our Hammersmith HelpCentre.
> 6 this figure only includes youths that regularly attend the group’s weekly meetings and activities.
**Annual Report and Financial Statements 2022/23 12**
## **OVERVIEW Highlights from 2022/23**
## **March 2022 Tour of Faith and Miracles**
Determined to show that miracles are not a thing of the past, since the God of the Bible is still the same and His power is available to all those who decide to seek it, Bishop James and pastors toured several of our HelpCentres nationwide taking the power of God to the people through prayers and Biblical teachings.
## **Ukraine Humanitarian Appeal (Phase 1)**
The first effort by members of the UCKG HelpCentre to gather donations of nonperishables to assist people affected by the war in Ukraine produced 2.5 tonnes that were delivered to Kyiv for local distribution.
## **Caleb Women’s Appreciation Day**
VYG members indulged Caleb group women in a pampering session that included nails painting and hair styling, followed by an afternoon tea.
## **Marriage Course**
This - very in demand - limited registration course embarks couples on a seven week journey to shield their marriage from all the dangers leading people to separation and divorce.
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‘HERE I AM LORD!’ BOOK LAUNCH AND SIGNING
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## **‘Here I Am Lord!’ Book Launch**
## **Bishop Macedo’s Missionary Visit**
Over a thousand people queued, excitedly, at the Rainbow Theatre in order to redeem their book. An opening word by Bishop Carlos encouraging all attendees to ask the Holy Spirit to guide them as they read the book, was followed by a personalised signing for English, Spanish and Portuguese book versions.
The much anticipated missionary trip to London by Bishop Macedo saw around 2,200 attendees in a service that was also transmitted via video conference to other HelpCentres across the country. The Bishop meditated on the Bible verse taken from Matthew 18:19, and invited those who were despised, rejected, suffering,
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BISHOP MACEDO MINISTERS THE WORD OF GOD
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**Annual Report and Financial Statements 2022/23 13**
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DIGNITARIES INAUGURATE NEW FOOD BANK
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desperate, alone and lost in this world to unite their faith with him in agreement and ministered over them the blessing that their lives would be transformed through their faith.
## **April 2022 It is Finished Event**
The event started at 3pm on Good Friday, the exact hour Christians believe Jesus said ‘It Is Finished’ on the cross. Attendees were inspired to use their faith and determined the end of their suffering by saying ‘It Is Finished’ to their problems.
pizzas, fruit and vegetables, and tea, coffee and hot chocolate. The food was
HelpCentre’s members. In attendance were also Andy Slaughter MP, the Mayor and Mayoress of Hammersmith, Cllr PJ Murphy and Mrs Mary Murphy, and the Hammersmith & Fulham Youth Mayor, Ben Ruzbehan that cut the ribbon and declared the food bank officially open.
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BOX OF NON-PERISHABLES DESTINED FOR UKRAINE
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**The Blood Drive** A total 44 UCKG volunteers donated blood to help meet the demand of blood donations.
## **Food Bank Hammersmith Grand Opening**
## **May 2022 End of Season 1 Showdown**
32 people used the Hammersmith food bank on its opening day. They benefitted from a splendid variety of fresh, canned and dried food to choose from, including ready meals, pies,
Colour coordinated youths came together to represent their region in a dance off competion and perfomance. Followed by a message and call to commit to Jesus and baptism in water.
donated by Lidl, Waitrose, FareShare Go and the
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UCKG MEMBERS AT BLOOD DONATION DRIVE
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**Ukraine Humanitarian Appeal (Phase 2)** The second effort by members of the UCKG HelpCentre to gather donations of nonperishables to assist people affected by the war in Ukraine produced an impressive 22 tonnes that were delivered to Kyiv for local distribution.
**Annual Report and Financial Statements 2022/23 14**
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VYG MEMBERS INVITING YOUTHS TO SPECIAL EVENT
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## **June 2022 Heartbreak Estate**
The special performance by the VYG highlighted how a young person can easily go down the path of gang life and the fatal consequences this can have. The event was enjoyed by hundreds of youths in HelpCentres nationwide.
**July 2022 Ark of Family Salvation** An event of prayer and supplication for the family hosted at all HelpCentres nationwide saw attendees walk through the replica of the Ark for God to protect their loved ones.
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VYG MEMBERS AT WORK IN THE COMMUNITY
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weekend food assistance for children in Peterborough, the initiative provided each child on th eday with a captivating safari-themed lunch box containing a wholesome sandwich, school-approved juice, a piece of fresh fruit, and an educational toy.
## **We Care! - Youth Engagement**
VYG members joined in litter picking clearing the local woodlands and parks in Newham, collecting 14 bags of litter, as well as multiple shards of glass found in the play areas.
## **Bearing the Burden Initiative**
## **Get Active Outdoors**
Patient Care Group volunteers came together to get the local community moving! At the Andover Estate in North London, two 25-minute sessions with 15
Under this initiative, volunteers go door-to-door in different communities encouraging people to either leave a prayer request with them or receive prayer
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BISHOP JAMES AND WIFE LEAD LOVE WALK CROWD
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people each got them doing fun individual and group exercises. Attendees found it easy and enjoyable, even those who hadn’t exercised in a long time.
there and then for whatever situation is burdening them.
## **The National Evangelism Day**
A mass evangelism day where volunteers handed out the latest edition of the City News and shared information about the spiritual and community outreach services that we have on offer.
## **August 2022 The Love Walk**
A questionnaire designed to promote healthy conversations and various activities such as ‘how well do you know your partner?’, brought laughter, serious dialogue and an overall pleasant time together.
## **The Lunch Box Initiative**
Launched in response to the increasing demand for
**Annual Report and Financial Statements 2022/23 15**
people to know and understand the value of their soul and how one should take care of it. The lauch was followed by a service where the book was studied.
**September 2022 Ukraine Humanitarian Appeal (Phase 3)** The third effort by members of the UCKG HelpCentre to gather donations of non-perishables to assist people affected by the war in Ukraine produced a respectful 18.5 tonnes that were delivered to Kyiv for local distribution.
## **Night Vigil of the New Generation**
Donning white shirts for the occasion, a mix of youths and UCKG volunteers who considered themselves to have a youthful spirit congregated at the Rainbow Theatre for this vigil that counted with a message by Bishop Domingos who had
**End of Season 2 Showdown** Youths returned to the headquarters in their numbers for a regional
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YOUTH ENTERTAINMENT AT SPECIAL EVENT
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visited the UK from Portugal giving youths a chance to truly surrender all of themselves and give their lives to God. As morning approached, there were performances prepared by all 5 regions and life transformation testimonies that were shared by the individuals who have experienced a change in their life since coming to the VYG.
competition with performances and a lot of fun. Everyone who attended was given the opportunity to draw closer to God under the key message that in order for God to work in us we need to be 100% real.
## **October 2022 ‘The Secrets and Mysteries of the Soul’ Book Launch**
First launched in Brazil, Portugal and Japan, Bishop James hosted the UK launch of a book that will allow
## **Sunday of Strength with Bishop Macedo** Bishop Macedo read from
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BOOK LAUNCH AND SIGNING BY BISHOP JAMES
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Romans 8:9 and emphasised the importance of having true communion with God and the need to invest in having the Holy Spirit. Prayer for the coming of the Holy Spirit left attendees with their faith renewed and revived.
## **November 2022 Mega Help Event**
The increase in gang related crime across the capital led the VYG to organise this event where its youth members and family gathered together to show other young people and the community at large that with the right guidance and
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MEGA HELP MESSAGE TO TACKLE GANG CRIME
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**Annual Report and Financial Statements 2022/23 16**
influence, youths can be empowered to make the right choices in life and come out of the stereotype that they are commonly depicted as being.
## **Nottingham Grand Opening**
421 people attended the grand opening service at the new Nottingham HelpCentre. There were prayers for those who were feeling sad, desperate, or facing a hard moment in any area of their lives. Bishop James shared a message emphasising the living like a child of God. the new building replaces a previous leasehold and offers greater seating capacity and more accessibility to those with disabilities and the elderly so that they too can take part in our weekly services.
## **December 2022 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 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.
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FOOD BANK IN EAST LONDON
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with the Oil consecrated on Mount Calvary; Friday – The Night Vigil for the servants held at the Kilburn HelpCentre; and Sunday – The ‘You Can’ event, with more than 2,000 people in attendance at the Finsbury Park HelpCentre.
## **February 2023 No Way Night Vigil**
Bishop Junior, leader of the FJU (the VYG in Brazil) on a missionary visit to the UK held the service. The packed auditorium received a powerful message leading them to say ‘No Way!’ to what is wrong and to begin a new life with God. And that when you go God’s way, it can never be the wrong way.
## **January 2023 Canuary Appeal**
Because food poverty is more common than ever, this food drive set out to collect as much canned and non-perishable food as possible for our food banks throughout the United Kingdom. A target of 25 tonnes of food to prepare much-needed food parcels for struggling families.
## **Bishop Celso Junior’s Missionary Visit**
Bishop Junior held services at HelpCentres in Manchester, Kilburn and Finsbury Park in his missionary visit to the UK. In the special Sunday Morning service in Finsbury Park, he reminded all those present about the importance of investing in their spiritual lives daily.
## **Bishop Julio Freitas’ Missionary Visit**
A strong spiritual start to the year with the missionary visit of Bishop Julio who held three meetings in London: Wednesday – The Anointing
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BISHOP JUNIOR LEADS NORTH LONDON WORSHIP
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**Annual Report and Financial Statements 2022/23 17**
## **TRUSTEES’ REPORT**
## **TRUSTEES’ REPORT Achievements and performance**
With no time to waste, especially when society and the world are faced with consecutive challenges that threaten its very core, the UCKG HelpCentre had to rise to the occasion and be counted on by helping the Ukrainian people have a chance to survive the effects of war, ease the predicament of families in need in the UK due to the cost of living crisis, and respond to the continous increase in youth crime in the capital.
During the period we organised three appeals that raised over 43 tonnes of non-perishables that were delivered to the Ukrainian people affected by the war, we strengthened our soup kitchen and food bank operations so that there are enough backup supplies to continue serving the 1,400 families in need currently using our centres nationwide on a weekly basis for a period of 8 weeks should the regular supplies from third parties default for
any given reason, and organised and hosted multiple eventsto engage with youths and promote that these live free from gun and knife crime, and equipped them with the mental tools and spiritual support to steer clear of gang life.
Our underlying purpose and mission remain unchanged, we came to the UK to grow a church that would bring the good news of the Gospels to everyone who will listen, and to be charitable in whatever ways are most appropriate for the places and times we live in. It is certainly our intention to continue our work for the spiritual and practical good of the communities here. We aim to bring hope, faith, and not a little comfort, into more deprived and challenged areas where the need is great.
Our Statement of Faith (as seen overleaf ) is similarly unchanging, as
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LOADING OF 22 TONNES OF DONATIONS FOR UKRAINE
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**Annual Report and Financial Statements 2022/23 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 2022/23 20**
the Word of God is forever. We have long established a pattern for our informal style of prayer services that works well, and a policy of locating HelpCentres in busy locations, which we expect to continue unchanged for the foreseeable future. That does not mean, however that we oppose change where it can be of value. We are open-minded and flexible, particularly as regards outreach and our major faith events. We revisit activities to meet the immediate need or introduce new ones to address the evolving concerns of our congregations and the communities where we are based. Examples of these can be found in the Highlights section earlier in this report.
We continued to work as a lean organisation so that we could fund the maximum amount of charitable activity and so we remain heavily reliant on our volunteers who support our pastoral and administrative teams. We remain very grateful to everyone who helps out with outreach and fundraising efforts for the church.
## **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.
The full scale of daily services has now been reinstated at all our full-time HelpCentres, as was pre-pandemic, and we retain the required online presence that enables people who can’t go out to have access to the prayers and services we host that will sustain them spiritually. Our various church and community groups and their related activities continue being adapted as needed to respond and serve the needs of our changing communities. More information on these can be found later in this section of the report.
Finally, we would mention the UCKG’s property portfolio, which is core to our activities, and at the end of the period 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 halls, hotels, community centres, schools and similar venues in areas where we are keen to expand our ministry.
Throughout the year the UCKG was constantly seeking opportunities to extend our reach, particularly in areas where demand is proven, and we
**Annual Report and Financial Statements 2022/23 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 2022/23 22**
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 Liverpool, with others to be completed in Luton and Nottingham. And, minor works were completed in Swindon, Finsbury Park, Stamford Hill, Willesden Green, Leeds and Plaistow.
## **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 full-time 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 below.
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
**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.
**Annual Report and Financial Statements 2022/23 23**
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 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.
## **UK ministry – further activities**
## **Breaking the Habit**
This is a regular meeting for people wanting to overcome addictions, and during 2022/23 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 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 2022/23 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,
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NOTTINGHAM HELPCENTRE GRAND OPENING
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**Annual Report and Financial Statements 2022/23 24**
## 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 reopened to the public during 2022 following the forced closure due to the pandemic – Finsbury Park in May, Leeds in July, and Peckham in August – and served members of the congregations with a selection of sandwiches, pastries, cakes and drinks before or after services.
## **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
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SPECIAL EVENT AND PURPOSE OF FAITH FOR THE TRANSFORMATION OF LIVES
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suicidal. Throughout 2022 and early 2023 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 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. We were fortunate enough to be able to run a trip to Israel in May 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
**Annual Report and Financial Statements 2022/23 25**
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 continued with its initiative for the branches’ local communities, which involves the group praying for residents local to their branches and inviting all who desire to leave their prayer requests with the group to be prayed for throughout each month.
## **Faith-based special events**
Throughout the year, the UCKG HelpCentre holds a number of special events for people who want to deal with their problems through faith. These are for people seeking answers from God when all else has failed. These special events can take place in our HelpCentres nationwide, or at external locations like football stadiums or other capacious venues, hired for that purpose. Attendees include our members, their friends and families and newcomers, most likely those who are confused by a multitude of problems and cannot
see a way through. Members and newcomers often travel considerable distances to attend.
During 2022/23 we were able to hold many large scale focussed events at our headquarters and various HelpCentres around the country to good effect. Amongst these there were missionary visits by four Bishops; Bishop Macedo - the founder of the UCKG’s worldwide minstry - in March and October 2022, Bishop Domingos also in October 2022, Bishop Julio Freitas in January 2023, and Bishop Julior in February 2023.
## **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
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BISHOP JULIO MINISTERS BLESSINGS IN NORTH LONDON
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**Annual Report and Financial Statements 2022/23 26**
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 UCKG HelpCentres, to ensure all are aware that we are available should assistance be needed. Regular 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 nearly 400 members spread across 26 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.
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SENIORS PAMPERING EVENT
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## **Patient Care Group**
The PCG volunteers are baptised UCKG church members who make visits and provide emotional support 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 regularly 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 in partnership with a third party charity donated 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 full-time
**Annual Report and Financial Statements 2022/23 27**
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YOUTH PLAY AT VYG EVENT
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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 also extremely welcome. It attracts youths who are ready to give up destructive lifestyles and helps them turn their lives around, in addition to the responsible young people who make up the majority of the membership. It attracts youths who are ready to give up destructive lifestyles and helps 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.
The 24 Hour helpline introduced a WhatsApp line (020 7686 6010) in March 2023 to provide an additional platform catering for people that do not feel so confident in speaking on the telephone. Since its introduction, the UCKG WhatsApp line has assisted numerous people with a variety of issues and queries on the work of the charity.
## **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. Significant time is spent every 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
**Annual Report and Financial Statements 2022/23 28**
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. There are now a total of eight 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 location during the year. The new food bank provision opened in
the Hammersmith HelpCentre. This service is now available in 14 locations nationwide.
UCKG HelpCentre members at each location continue making generous donations of supplies, although we now count on donations from others to maintain this service. We actively seek new donors to meet the increasing 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.
## **Overseas mission**
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FOOD BANK SERVING THE COMMUNITY
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The UCKG consistently maximises the donations we receive by applying them to the work of helping church members and those in need in the UK, and in sister churches overseas, so that people gain the support they need to turn their lives around.
In past years we have supported sister churches in Ireland, Belgium, Nigeria, Tanzania, Mauritius, Hong Kong and New Zealand by means of loans enabling them to further spread the Gospel. A new loan was made to our sister church in Portugal (see Note 11) in the 2022/23 financial year towards the acquisition of a property in Israel to support the on-going work of spreading the gospel. Repayment of all loans that have not previously been
**Annual Report and Financial Statements 2022/23 29**
fully impaired is continuing. (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.
Ukraine totalling £42,027 (2022: £nil). 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.
During the 2022/23 financial year we have helped with the subsistence expenses of the sister church in Greece with donations totalling £90,710, (2022: £87,481), and have given £60,600 (2022: £60,600) and £126,827 (2022 £55,385) towards the ongoing subsistence of our sister churches in Dubai and South Korea. Ongoing subsistence of £73,504 (2022: £54,710), £106,965 (2022: £109,090) and £44,597 (2022: £40,567) respectively, was provided for the development of sister churches in Cyprus, East Timor and Malta. Donations of £45,518 (2022: £22,981), £94,875 (2022: £38,340) and £nil (2022: £1,707) were provided for our sister churches in Israel, India, and Papua New Guinea and a generator was provided for our sister church in
## **Public Benefit**
The trustees confirm that they have had due regard to the public benefit guidance published by the Charity Commission, and are satisfied that the activities described and listed in the Trustees’ Report are beneficial to the public at large.
The UCKG provides activities that focus on helping individuals of all ages, from all backgrounds, to get closer to God and thereby live more fulfilled lives, while also addressing immediate needs. Activities are provided free of charge and are made accessible to everyone through extensive publicity via TV, radio, billboards, magazines, newspapers, social media and also by word of mouth.
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NEW FOOD BANK READY TO MAKE A DIFFERENCE
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**Annual Report and Financial Statements 2022/23 30**
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. Post pandemic, the UCKG is once again very active in visiting people in hospitals, prisons or who were otherwise housebound, providing support and comfort. Our main community work however, comprises of the soup kitchens and food banks which are run in most of our full-time branches.
## **Fundraising**
The charity did not take part in any restricted fundraising activities in the financial year ending 28 February 2023, although grants of £18,648 were received from various third party funders to be spent on our soup kitchens/food banks operating from various branches within the UK.
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CHRISTMAS FUNDRAISING
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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.
During the year, the fundraising department received five complaints that were fully investigated and resolved.
During this financial year our fundraising was through online platforms such as Just giving and also through traditional door to door, 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
**Annual Report and Financial Statements 2022/23 31**
## **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.
**Annual Report and Financial Statements 2022/23 32**
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 2022/23 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.
aware of other sources of information and guidance on how to be effective in this role.
## **The trustees’ responsibilities**
The trustees of the UCKG are responsible for preparing our annual Trustees’ Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The relevant law applicable to charities in England and Wales calls for the preparation of financial statements for each financial year that give a true and fair view of the state of affairs of the charity, and the group, and of the group’s income and expenditure for the relevant period. In preparing these financial statements, our trustees are required to:
• Select suitable accounting policies and apply them consistently.
• Observe the methods and principles in the Charities SORP (FRS 102).
## **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
• 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 2022/23 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 2022/23 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 2022/23 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.
Each branch church (which is also 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 in Finsbury Park, London, 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.
**Annual Report and Financial Statements 2022/23 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. During either 2022/2023
or the previous financial year, policies were updated in relation to contingency plans on safeguarding, financial crime, health and safety and other key areas, to ensure compliance with statutory requirements. While no high level risks were identified, we would briefly mention data protection and public perceptions of the charity.
As a controller and processor of data, we work to achieve full compliance with the Data Protection Act 2018 and GDPR. Our data protection officer ensures that our policy and procedures are revised as necessary and remain up to date, and that our internal programme is not just a simple awareness exercise. We also insist on continuous improvement to the cultural norms, values, beliefs and behaviours that relate to data protection across the organisation. More information can be obtained from the Information Commissioner’s Office.
The UCKG is well regarded by our members, wider congregations and other people we have helped. We are also confident of good to neutral public perception in the communities neighbouring our HelpCentres, or otherwise in contact with us. Nonetheless, we recognise that very mixed attitudes towards diversity and social justice are currently in circulation, along with antipathy towards Christianity and other faiths. We are therefore alert to and regularly review the risks this poses. We endeavour to always take a balanced view of unfounded and erroneous criticism, and to minimise risk by minimising the impact thereof. Any complaints against us are dealt with
**Annual Report and Financial Statements 2022/23 37**
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 £2,250 (2022 £11,721) local government grants for two (2022 two) of our Soup Kitchens/Food Banks. Our main income is therefore from service donations. This was not seen as a high level risk in 2022/23 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 2022/23 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 £15,597,283 (2022: £15,390,676) of which £11,990,062 (2022: £11,893,512) represented donations from church services. The net movement in funds amounted to £1,982,134 (2022: £2,049,352) resulting in total fund balances carried forward of £63,619,630 (2022: £61,637,496).
## **Income**
Unrestricted donations from church services represent approximately 77% (2022: 77%) of the total income.
## **Expenditure**
Expenditure for the year totalled £13,802,959 (2022: £13,294,408). This was broadly in line with previous years, however the main changes included an increase in donations to sister churches of £215k and a decrease in repair and maintenance costs of £625k due to ongoing refurbishments in our recently acquired freehold properties, which have been capitalised. Staff costs are discussed below.
Approximately 98% (2022: 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 35% (2022: 34%) 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 £63,619,630 (2022: £61,637,496), while the charity’s funds totalled £63,374,812 (2022: £61,271,112). Additions to group fixed assets totalled £1,399,506 (2022: £1,945,858) while additions to charity fixed assets totalled £1,395,119 (2022: £1,945,858). Additions to Programme Related Investments totalled £3,380,620 (2022: nil). There were restricted funds of £87,291 as at 28 February 2023 (2022: £20,623).
## **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 £63,532,339 (2022: £61,616,873). Of this amount, £42,717,551 (2022: £42,699,982), 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
**Annual Report and Financial Statements 2022/23 39**
£40,875,152 (2022: £40,667,068), see note 10. The church also continues to make loans to sister churches, as programme related investments in line with our charitable objectives, so that they may spread the Gospel message. As a result, these funds are not freely available, as the loans are repayable by instalments over a period of time. These programme related investments totalled £6,787,631 (2022: £3,803,456) see note 11. As at 28 February 2023 the group’s free reserves, which exclude freehold and leasehold properties and sister church loans, were £14,274,966 (2022: £15,401,197). Restricted reserves are detailed in Note 19.
The reserves policy covers only those free income funds that are backed by non-property assets and excludes restricted funds. This is in line with guidance in the Charity Commission publication CC19, Charity Reserves: building resilience. When deciding what level of reserves is appropriate for the charity, the Board of Trustees considers the forecasts for levels of income and expenditure for the coming year, the reliability of each source of income and the prospects for opening up new sources.
The board of trustees believes that it is appropriate to maintain reserves at a level of between three and four months of budgeted unrestricted expenditure, (£4,100,000) principally through voluntary income and fundraising activities. This is considered to be enough to cover the church’s immediate working capital and capital expenditure requirements, and to meet our commitments, and seasonal fluctuations in our budgeted
income and expenditure. We currently hold more than this amount, which is available for property acquisitions, refurbishments, community works and the continuing expansion of our work.
The reserves policy is to maintain at least £4,100,000 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 2022/23 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 2022/23 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 18 December 2023 and signed on their behalf by:
**Audrey Tung de Medeiros** Chair of Trustees
**Annual Report and Financial Statements 2022/23 42**
## **INDEPENDENT AUDITOR’S REPORT**
## **INDEPENDENT AUDITOR’S REPORT**
## **Independent Auditor’s report to the Trustees of the Universal Church of the Kingdom of God**
## **Opinion**
We have audited the financial statements of The Universal Church of the Kingdom of God (the ‘charity’) and its subsidiary (the ‘group’) for the year ended 28 February 2023 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 2023 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
**Annual Report and Financial Statements 2022/23 44**
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 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
**Annual Report and Financial Statements 2022/23 45**
no realistic alternative but to do so.
**Auditor’s responsibilities for the audit of the financial statements** Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
**The extent to which the audit was considered capable of detecting irregularities, including fraud** Irregularities are instances of noncompliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.
In relation to fraud, the objectives of our audit are to identify and assess
the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.
However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:
• obtained an understanding of the nature of the sector, including the legal and regulatory framework, that the group and parent charity operate in and how the group and parent charity is complying with the legal and regulatory framework;
• inquired of management, and those charged with governance, about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instances of fraud;
• discussed matters about noncompliance with laws and regulations and how fraud might occur including assessment of how and where the financial statements may be susceptible to fraud.
As a result of these procedures we
**Annual Report and Financial Statements 2022/23 46**
consider the most significant laws and regulations that have a direct impact 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 noncompliances 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.
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: 20 December 2023
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 2022/23 47**
# **FINANCIAL STATEMENTS**
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VOLUNTEERS’ JOY AT FUNDRAISING DRIVE
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## **FINANCIAL STATEMENTS Group statement of financial activities** for the year ended 28 February 2023
**Annual Report and Financial Statements 2022/23 49**
## **FINANCIAL STATEMENTS**
**Charity statement of financial activities** for the year ended 28 February 2023
**Annual Report and Financial Statements 2022/23 50**
## **FINANCIAL STATEMENTS**
**Group and charity balance sheets** 28 February 2023
**Annual Report and Financial Statements 2022/23 51**
## **FINANCIAL STATEMENTS Group statement of cash flows** for the year ended 28 February 2023
**Annual Report and Financial Statements 2022/23 52**
## **FINANCIAL STATEMENTS Charity statement of cash flows** for the year ended 28 February 2023
**Annual Report and Financial Statements 2022/23 53**
## **FINANCIAL STATEMENTS Principal accounting policies**
**Annual Report and Financial Statements 2022/23 54**
Incom?
Income in the form of donatyons Irorn ChUh service$ and appeal donations 1$ recognised upon receipt and.
unless the donor 5P8cifie5 a spec1fic purp058 lor the donalion, 15 used or rstained for the general purpose of th8
tharity. Any gift aid reclèim5 latIng to Ihest don8tions 8rÈ recogni$ed on accruals basis.
Rental income Is recognised on an accruals basis and investment income on a recÈivabl8 basis. Income from
thaThlable aclivilie5 (church services and CBC - Children's BibliTrl Cenlrel is recvgni5ed on a Ereivable basi5
and income frorn Ihe bookshop and D81ight Café 15 recognised as earned la5 related good5 and s8riices are
provhledl within charttable activllies.
Govemtnenl gr8nts are r8cognt5ed 8t th8 lair value of Ihe 35set rec81ved or receivable there is reasonable
Bssurance that Ihe gr8nt condition5 will be rnel and the grants wi51 be received A grant Ihal specifie5
performanc$ conditions Is r8cogni89d irn income whgn th8 performanc8 condilion8 arg mel. Wh8re a grdnl do?$
not 5pecity performance condition5 It is reco9Dised in tncome wheTr th6 proceeds are received or receivable. A
grant r8Trived before the fecognillon criteria are 5ali5fie(l is recognised a5 a liability.
Volunleers and donatsd servi¢es and assBts
No arnounls are included In the Statelnefil ol Financial Activities in resped Df the value 015erye5 rjonaled by
vtslunteers. Furt*er detsils of the conlribubon Made by Voluntee can be found in the Tru5tees' Report.
Assels donated for use by the ¢hadty a capilalissd ané recognised as income when they a recelvable.
Where prDperty is donated, an amount equal lo the fair value 15 added tu tangible fixed assets and 4n idenliL¥I
arnovnl credited lo Ihe Slalement ol Financial Aclivilies.
DoTrallons orglfts.in-kind are included 4Th the Statemeni ol Flnandal Aciivlues ISOFAI al estlmated fair valu8.
Expenditure
Expenditure 15 COgnised when a lisbility is incurred. Liabilitie5 are recognised 85 500n a5 there is a legal or
nsiruetive Obligatio cDrTrmitting the group to Ihe exp¢nditure. All exptrtTrdltr is accounted for on an accruals
basis and has been c5assified under headings that aggregate all $ts ielated to the cale90ry.
Costs ol raisiny 14tftds a those costs incurred In attrathnG income Iprimarily donatlonsl. and those incurrod In
Irading aciivities that raise fuads, where 3ppliGable.
Charitable activitse5 inclu(Je UK Ministry whlcm TS ffte expenditure assDcraled with the prow5ion ol church
saNices, includlng Ihe oparation ol the CBC, Pilorifflaoes. the Delight Café and thè bookshop., Community
Oulreach which indudes Ihe tr8ining activities, helpline and various group5 Te8ching out to th8 comrnunity and
Overseas Mission which is support provid8d for oveF5885 churches
GovemBnce costs inctude those incuFred in the govemance of IhE Charity and its assets ar>d arE pnmarity
a5sociat8d with (x>nslltulional and slalulory requlr8rnenl5.
Support costs include central function5 and have been allocated to activity cost cat8gories on a ba515 consistent
wllh the use of the r880urce5 eg staff tim8.
Costs of Short 18rrn employ88 b8nefils are recognlsed as 8 liabiltY wllhln Ihe financial stat8menls. Th8 ch8rlty5
holiday year end5 at Ihe reporting dale and employees are not entllled to cary fopward any unused hoSiLI8y.
Irrecoverable VAT
Irrecoveiable VAT is charged against the category ol expendrtUf8 forwhich it was ineurrgd.
Leases
Where assets are fin8nced under ¢Easing and hire purchase agreeFnents that give rights approximats'ng to
wner5hip. the amount representing the QUIght purchase price ol such asset5 is rapitslised under tangible fixed
assets. and the corresponding leasing coMmMentS are shown as obli9aiions to the lessor. The relèvant assets
are depreclaled in accordance wilh the groups d8precialion policy. Net finance charges. calculated on
reducing balance basks. are included in inler85t ch8rg65. Where a&sets ar8 financ8d under le35ing 8gre8rn8nts
Ihat do nDt give righ15 approxirnating fo owllernhip, the c0515 are recogni5ed in the Statement Fillan31
Activitie5 Dn a slraight line basis over lh8 tertn of the IFase agr98menl. B8nerrtS. such as rEnl-free periods.
eeived and receivablè as an Incentive to eniw into aTr operating ltrase are also spread on a strdighl line basis
over the1ease lerrn.
Fofoign curr8Dci•s
Monelary assets and liabilit18s denomin81ecS In for8ign curr8nci8s are converted at the rdle of exchange ruling at
the b31ance sheet date. Transactions In foreign GUnCle5 are converted iTrto sterling al Ihtr faie of Qxchgnge
rulin9 ai the date of the transaction. Exchange dIffen$ are taken into acLounl in aryivlng ai the nel movernent
In funds.
Annual Re
ort and Financial Statements 2022
23
Sio¢k
sto¢k is value(l al tho Ioworof cost and ests'mated solling pr, loss costs to sell Stock primarily eompnses books
ror resale.
Furtds
The ¢harfty's restiided funds a to be us&d for specific purposes as laKI down by the donor or where funds have
b8an r8ised for a speclfic purpo88. Expgndltur8. whi¢h meets these crit8ri3, is charged lo the fund. S8e note 19
ror knrther details. Al other funds are unrestrCted income funds. The resetves policy is set out in Ihe Tru$lees'
Repo
Cash and equlvalents
These exclude deposits of more than thr98 rnonths or 90 days.
FlnonclaS In$twm¢nts
The group has elècted to apply Ihe provisions ol Section 11 Basic Flnancial Ins1MerIt5 and Section 12 Other
Financial Instrumènts Issues of FRS 102. ia fvll. to 811 of its financial inslrumènls. The group only has financ181
Inslrurnents tha¢ a considered l(t be basio
Flnanclal as8els
Trade and other debtors lincluding accrued incornel which ar8 r8ceiv8ble wilhln one ye8r and which do not
nsiiiute a financing transaction are Iniiially measured at the IrBns3ction price and subsequendy measured at
mort15ed ¢osl, tseing th8 transaction pric818ss any arnounts 58t118d aDd any impairrnent losses.
A provision for Impalrmenl of debtors is established when Ihere Is objeclive evidence Ihal the amounts due will not
be collect8d according lo the original lemis of Ihe contract. Imp8imenl losses are recognised In Ihe SOFA for th8
excess of the carying value of Ihe debtor over Ihe presenl Value ol Ihe future eash flows di5counled using the
OrigTha1 effective inteiest r8te Subs8quent ¥ev8rsals of an imp8irment loss that objectively r81ale ¢0 an 8V8nl
occurring aftw the impairrnent10ss was recognlsed. are r8cognisgd imrn8dlately In the SOFA.
Flnanclal Ilabilltles
Financial Inslrurnenls 8re classified a5 liabilitie5 and equity instnjments according io the sub5tsnce of the
¢ntr8¢tU81 arrangem8r¢lS 8nlerod Into An equiiy In5trumenl is any contract Ihat eviden¢8s a residual in18rest in
the assets of the company after deijuctlng all of ils liabilitl8S.
Tr8d8. group 8nd other cr8ditOTS (including 8ccru8lsl pay8ble wilhin one year th81 do not COllStitutè a fin8ncing
Ir8nsaction are Inilially rnea5ured al the transaction price and subsequently measured at amortised cost, being Ihe
transaction prke less any omounls sattled.
Provislons
Provisions are rerA)gnised when the chaAly has an oblig81ion at the reporting date 35 a result of 3 paslevenlwhich
Il is probable will r85uII in the transfer of economic benef115 and Ihe obligation cen b8 Èstimated reliably. Prowsions
are rnea$ured at the best estimat8 of the amounts required to settle the obligation Where the effect of the time
value Df money is material. tho provision Y& based on the present val¥ of those amounts, ¢iscounled al the pr8-
lax discount rale that reflects the risks speafic lo Ihe liability. The unwinding of the discount is recognised within
inlerest Payable and mIlar charges.
CrltlC31 a¢counting es11m85 and areas of judgement
E5tsn7ates and iudgernent8 are continually 8V81uated and are based on historlcgl experience and other lactOTS.
including expaclatlons of fulure events Ihat are believed lo be reason8ble under the circumstances. The group
makes esiimate5 and assumptions concerning the future. The resulting accounting 8stimales and assumptions
will. by definilion, seldoffl equ81 Ihe relaled acbJal results. The 851*m3tes and assutnptions that have 8 8ignifi.canl
risk of c8using a ma181ial adiustmenl lo the carry1ng arnounts ol assets and Iiabil$118s viilhin Ihe nexi finanual year
are discussed below..
A5 requ?red by Charities SORP IFRS 1021 the Truslees review all r&lev8ntassels for indlcator5 of irnpalrrnenl. The
princip81 cl885 of as5el relevant is the prografflrne related investments
sister church 0aS (Note 111 Where
these loan5 are not perfOrIng In accord8Trce with Ihe UDderlying loan agreements. an asse5smerrt is carried out
as 10 the recoverability of amounts due lo Ihe chariiy. This sssessmeni includes wiewing UP to dale financial
information 3nd other f8clors impacting on the ability ol amoun15 to be rtpaid. Whether or not an impairTHeni
provisk)n is required Is determined on this basi5.
A dilapidations prvvi5ion 15 also held lating to the eslirnaled cost of pairS to a numbgr of le85eho¢d premise5 al
the end of their leases. where the anlicipaled future costs can be estifnaled reliably and the Ilkelihood DI Ihg COS15
bein9 incurred is consldered probable. A piov1sion of £542,00012022.. £487,200) is held al the •nd ol the finaM81
period and the t*ncertainty Surrounding this is disclosed in note 16.
Annual Re
ort and Financial Statements 2022
23
## **FINANCIAL STATEMENTS Notes to the financial statements** for the year ended 28 February 2023
**Annual Report and Financial Statements 2022/23 57**
2023
2022
Coron8vwus Job Retention Scheme ICJRSI
Seltlernenl Monie5- Nomingham Lease
Right of Light Clsiffl
180,948
107,000
7,919
114,919
180,948
EXPENDITURE- GROUP
Oir8Ct
costs
Support
sls
Total
2023
Total
2022
UK Mini81ry
Community Outreach
O¥er588s MIs5ion
8,99J,260
440,854
704,146
3,349,123
67.152
25.992
12.342,388
$08.D06
730.138
12,090,951
425.522
491,652
10.138.260
3.442.267
13.580.527
13.008.125
ENDITURE- CHARI
Direct
Costs
Support
C0515
Total
2023
Total
2022
UK Ministry
Cornmunrty Outreach
Overseas MIs5ion
9,013,971
440.854
704,146
3,349.123
67.152
25.992
12,363,094
508.006
730.138
12,132,928
425,522
491,652
10,158,971
3,442,267
13.601,238
13.050,102
.GROUP AND CHARITY
The charity allocates ils support costs as shown in the tsble below and then further 8PPOrtions those costs
between the charitsble activitie5 undertaken, where applicable. Support costs are allocated on a basis
consistent with ihe use of resources. Staff costs are split according lo head counl and departmenl. Ulilili88
are allo¢aled a¢¢ording to the per¢entsge use of the ¢ost concerned ancs audit fees aTr cla$sifie¢ as
governance.
Support Costs
Charitable
activit188
Raising
funds
Governance
Total
2023
Total
2022
Slaff c051s
Electficity 8nd gas
Telephone
Exlemal audlt rees
other prof8ssional fe85
2,315.178
511.360
110,964
445,975
2.761,153
511,449
114,396
47,381
11,409
2,690,995
371.893
112,576
43.318
15,269
89
3,432
47.381
11,409
2023..
2,948,911
3,521
493,356
3,445,788
3,234,051
2022..
2,793,912
1,113
439,026
3,234,051
Annual Re
ort and Financial Statements 2022
23
GROUP AND CHARITY
2022
Slaff costs
Fundraising exp8nse$
Depr&cialion
Support Costs
183,768
25,142
10,001
3,521
222,432
234,027
41.408
9,735
286,283
EMPLOYEES
GROUP AND CHARITY
2023
No.
2022
The average nurnber of employ8&s during thè y•arwas=
Church Service5- Mini518rs of Religion
Church S8rvi8- Other
Church Adrninislralion
Gift Aid
Training Centre
Bookshop
Governanc8
Fundraising
Graphicswebteam
PropertylLeg8llPre58
ComMunY Outreach
TVIProduction
Helpline
92
33
12
39
12
17
17
19
17
23
27
220
220
2023
2022
Slaff costs for above person
Wages and salaries
S¢xial Security costs
Pension cosls
4.377,272
356.660
4.192,402
324,561
?6.075
4,792,743
4,573,038
Termination paymenls pamg in full in the year were £3.97412022.. £llill.
There We no employees employee bonefits over £60.000 in either year.
The total 8rnpIoy8e benefits T8C81V8d (including employerfs national insurance and 8mployerfs pension
payrnenlsl of ihe 4 pastoral slam l employees 2nd 5 trustees 12022. 4 pastoral staff l employees and 5
tru51ees1 who are considered to be key managernenl was £169,73712022.. £174.2851. 2 of the pastoral Staff
induded wilhin key rn8nageFnenl 12022.. 2 pastoral 51atn are prDvided accomrnodatn wilhin the church
property.
Annual Re
ort and Financial Statements 2022
23
'uULFrLJ"L roLLsived remuneralion ol £14.100 for his serv1ces as Dea¢onlpmployee
12022. £33,8401. No trustee 1Ve MUneo110n for their Servi$ a$ Ifustees 12022.. none), These
payrnenls w8re mad8 accofdiTrg to a Omvis)n staled in the Charity s con51itutK)n
The spouse of one trustee. AdY Tuny de Medeiros 12022. one trusb81 received E29.52D for
8dministrs1ive snd pa51oral dulies12022.. £28.8001. Thes8 payrnents w8r8 rnade accordin9 Lo a prov451on
slated in Ihe Charity's con8iituiion
Wbere IrusloeWspou$es are also pastoral staff, th also benefit Irom è¢o)mmodatlon yovidè& by th
chariiy as part of the4r pa8tor81 duties.
Dwing the year, no trustse$12022' none) were 1Mbul$&d trav81 or incidentsl &xpense$ incurred In SpeCt
of iheir seryices.
As i¥gi¥Ltsffjd ¢h8rity. lax exemptson appli to the In¢ome ansing and expended on thariiabb acliwlie$.
Annual Re
ort and Financial Statements 2022
23
Freehold Leasehold
land and Improve-
trAJildings
ments
Off¢e and
Motor
Plant an
computer
Fumilu
vehicles machinery equipment and fitbng5
Total
Cost
1 March 2022
S2,775,239 3.964.869
377,073
A(Jdilions
1.084,560
170.347
35.971
Oisposals
173,8421 114.0981
28 February 2023 S3.859.799 4,061.374
398.946
155.650 1.866,976
53,093
320,464 S9.480.271
55,535 1.399,506
187,9401
375.999 60.771.837
155.650 1.920.069
1 ?h 2022
12.108.171 2,219.717
Charged in year
876,476
320,909
Diswsal$
173.8421
28 February 2023 12.984,647 2,466.784
357,702
21,133
118.125 1.709.391
37,525
87,583
247.183 16.760,289
38.311 1,381,937
114,0981 187.9401
271.396 18.054,286
37B,835
155.650 1,796,974
Npl bnok W8411P
28 February 2023 40,875,152 1.594.590
20,111
123,095
104,603 42,717,551
28 February 2022 40,667,068 1,745.152
19.371
37,525
157,585
73.281 42.699,982
The trustees are of the opinion that the market value of properties at 28 February 2023 would signffi¢anlly
exceed IhÈ nel book values included in the financial slalemenls. but they are unable lo quantify this Èxcess
in the absence of a piofessional valuation. the costs of which are not considered justifmble in view of the
¢harty'5 intention to relaln ownetshlp of its existing propertie5 for the provision of church 5erw¢es for the
foreseeabl8 future.
The net iM)ok value OF motor vehi¢les for both the group and the chathty includes £21,728 12022.. £nill in
respect of a8set5 held under finance Lgase5, The depreciation charge for the year on these 8ss8ts was
£7.24312022.' £nill.
Freehold Leasehold
land and
irnprove-
buildlngs
rnenls
Office and
computer
Fumiture
èquipment and fittings
Motor
V8hicles
Total
Cost
1 March 2022
Addition5
Disposals
28 February 2023
Depieciation
1 March 2022
CharoÈd in yr
Disposals
28 February 2023
Nel book valuL
52,775,239 3,964,869
1,084.560
170,347
173.8421
53,859.799 4.061,374
377,073
35.971
114.0981
398.946
1,856,278
48,706
320,464 59.293,923
55.535
1,395.119
187.9401
375.999 60.801.102
I.,984
12,108.171
876.476
2,219.717
320,909
173,8421
2,466.784
357.702
21,133
1,699.904
85,275
247.183 16.632.677
38.311
1,342.104
114.0981
187.9401
271.396 17.886,841
12,984.647
378,835
1.785,179
28 February 2023
40,875.152
1,594,590
20,111
119.805
104,603 42,714,261
28 February 2022
40,687,068
1,745,152
186,374
73.281 42,661,246
Annual Re
ort and Financial Statements 2022
23
I I'.e croup.,.
Hong Kong and New Zealand in line with its charitable otsjectives. A new loa wos given to PDrtU9al in the
rinanu31 ye8T. The108ns b88r interest 811% per annum apart frorn Ireland, which is at 2% per annum and
Beloium and Nlgerfa Where any future Inte$¢ has been frozen. Further delalls are given in nole 22.
2023
2022
At l March 2022
New108ns issuad
Repayrnents
Exchange rale mDvemenl
Mov8rnent in int8r8%t receivable
Loan converte¢S lo a don&lion (Note 221
Al 28 February 2023
4.811.082
3,380.620
1622,4061
262,160
33,860
5.269,940
1390,2231
157,4941
7.865.316
4,811,082
lrnpaimient
Al l March 2022
Amounts released In Ihe year
lrnp?irmenls in the year
ExLhaD4e 131e Inovernenl
1.007.626
14,2891
1,019,845
11,6411
74.348
110.%78
1.007.626
At 28 February 2023
1,077,685
Carryiiig value
28 Febwary 2023
6.787.631
3,803.456
28 February 2022
3,803,458
4,250,095
L08n terms are vaTiable ranging up to a fflaxirnum of 25 years. Some of the loan5 are denorningted ln
loroign currency and thoiefore subject to curiency Ilucluations The exchange ralg movement Is shown in
the Statement of Financial A¢liviiies under net gainslllossesl on investmenis.
I SLly4.L5' > ¥.JJ..IIG sLb5idiary Liberty Radio Limited, Is wholly owned by Ine Charity and Is In¢orporaied
in En9land and Wales and operates as a radio broadcaster (Company Registration no. 028034781.
Thg charity uses Liberty Radio Limite(* 10 broadcast Ihe Fn65sag6 of the Gospel. Llberty Radio Limlted
provides airt*me lor the broarjcasting of oligiou5 programmes of the UCKG Helpceritre and $0
produ¢tion fa¢ilrtie$ to enable the charity to carry out Its charitable objectives.
A sltmmary of the Iradlng Tesulis for Ihp year end8d 28 FebnJary 2023 is shtswn overteaf.
Annual Re
ort and Financial Statements 2022
23
2023
2022
Tumover
Cosl ol sales
228.684
196.7511
131,933
1137,7421
15.8091
229,009
182.0361
146,973
Gr05s profit
Admiilisifxiive exn985
Operats"ng Ilossllprofit
Inl?rest weivable
15.757
Profivllossl for the year
TatiOn
15.8091
15.757
Profiulbssl lor the year after tsXatn
15,8091
15,757
Nel a858tS 8t 1 March
371,764
356,007
Net assets before Gift Aid distributDn
365,955
1115.7571
371,764
Gift Aid Itistribution to Parent
Nel assets at 28 February
250,196
371,764
27 Propertles Limited (Company Fleglslr8l1n no. 087880571 also 8 who41y owned sub$l¢iary of the
¢hgrity and is incorporated in England anEJ Wale$ and is dormant. Its nel assets at 28 Febmary 2023 and
28 Febrvary 2022 were £1.
2023
2022
2023
2022
Trade debtors
VAT recoverable
Prepayments and ac¢rued Infy)me
other debtors
Amount owed from subsKJiary
24.378
18.527
645.857
144.750
1S.094
24.175
785.643
134.578
24.378
8.549
843.927
144.750
49,308
1.070.912
15,094
13.291
783.089
134.578
1.033.512
959.490
946.052
2023
2022
2023
2022
Tde creditors
Obligations under finance16a58s and
HP contiacts (note 181
Olher taxes and social s8curily
DlOpIat)nS provision on LH propgrtit5
Other creditors
Accruals and d8f8rr8d incom8
482.180
627.972
481.379
622,992
9,867
80,886
6.155
78.964
25.000
99.332
593,946
1.431.369
9.867
80,886
6.155
78,964
25,000
99,332
584,969
1,417,412
122.822
632,971
1.328.526
122.822
613.609
1.308.363
Annual Re
ort and Financial Statements 2022
23
2023
2022
2023
2022
Obligations under finanoe le8$es 8nd
HP contracts (note 181
18,855
18855
Dilapidatns provpsion on leasehok1
properties
Provision blf
2023
2022
487,200
525.000
Amounts moved to short term creditors
25.000
125,0001
137,8001
Amounts rd88S8d in th8 y88r
Additions
Provisions CM
29.800
542.000
487.200
The dilapidations provision is for the cost of repairs 10 a number ol leasehold properbes at the end of their
leases. Given the liming of lease exit 1$ uncertaiTr. the value and timing of the resulting payments Is also
uncertain
, 'MKANCIAL INgTRUMENTS
FINANCIAL ASSETS
2023
2022
2023
2022
Programme related inv85tfflenls- At
Cost (less itnpairmentl plus ac¢rued
inler85t
6,787,631
6,787.631
3,803 456
3,803,456
6.787 631
3.803,456
3,803,456
6,787,631
Annual Re
ort and Financial Statements 2022
23
£8 Febiudrv 20?3 Plie rliarily and the group had annual tommitrnenls made under non-cancÈllable
operating leases as set out below..
The total future minlmum lease payments ar8 payabl8'.
2023
2022
Less thon one yr
BetwÈen one five years
After five years
927.252
2,696.262
995,176
4.618.690
981,979
3,141.410
1,477,278
5.600.667
The tot81 futur8 minimurn 58ase p8ym8nts are p8yabl8'.
2023
2022
L88S than one y8ar
Between one and five years
101.214
180,210
281,424
46.Ir4
152,669
198.843
The annual co$1 charyed in this year in respect of operating lease rentals was E1,033.408 12022..
£1,017,623> for land and buSldlngs and £250.53412022'. £273.7291 for other l&ase$.
Obligations un¢er finance lease and hire purchase
contract8..
2023
2022
The total futur8 minitnuffl lease paym6nt5 are payable..
Less than one year Inole 141
BetWe8n (8 five y8ars Inol8 151
9.867
18,855
28,722
6.155
6,155
The above amounts are securerf on the 8sset8 to whleh they relate.
TRIC%EEIF.' ND8. GRrxip
CHARrrf
Asa11
March
2022
A5at28
February
2023
Income
Expendilu
Transfers
Media Sponsorship
Liverpool Appeal
Nolllnghaffl Appeal
Wolverhampton Appeal
Ukrainian Appeal
Sip Lankan Appeal
Community Outreach
10.146
1.000
46.784
63,504
5.417
4.515
18.64B
110.1461
11,0001
146,7841
fj3,504
15.4171
4,515
19.272
20,623
20,623
119.9991
135.5621
150.014
147.7841
87.291
The Media Sponsorship fvnd 15 8 specific appeal 10 5UPPOrt the TV and r8dio pro9rarnrnes and church
pubjicalions. These rnDnie5 have been fully sP8nl For the 2022-23 financial year.
Annual Re
ort and Financial Statements 2022
23
IlrL iP()d, r,.rdS IliiS rcJlurb.'shmenl of our new Liverpool leasehold that
was acquired In Sepiembgr 2020. These monies have been fully spent in both finanrial yeats and are
included within Fixèd A5sÈI additions in Noi8 10., therefore a transfer has been rnade lo refl8cI the
restricuon being fulfilled. This fund Is now Closed.
The Nottingham Appeal is 8 specific appeal towards the refurblshrnent of our new Notlingharn premises
thal were purchased in November 2020. Thes8 monies have been fully spent In Ihis financial y88r and 8r8
ncluded within Fixè# Asset additions in Note 10.. thereforè a transfer has been rna¢e to r8fl8Ct the
r&stri¢llon ty¢ing luifilled. Thls fund Is now Closed.
The Wolverharnplon appeal is a specific 8pp8al towards the refurbishrnent of our new Wolverharnpton
leasehold thai was acquiretj in March 2023. These monies will be Ulilised in Ihe 2023-24 financial year.
The Ukrainian appeal and the Sri Lankan appeal w8r8 SP8cific aPalS io send humanitarian aid lo
Ukraine and for start-up costs for our sister church in Sri Lanka respectlvely. The Ukrainian appeal
monies have been fvlly utilisÈrl in this finan¢ial year and the Sri Lankan appeal monies will be u$Èd in the
2023-24 fnancIal year.
The Cornmvnlty Outresch funds are grants r8ceiv8d towards the runnlng of Soup Kilcherss and Food
Banks In our various branches. These moniÈ$ were paruy sp8nl in the 2022-23 finan¢ial yeat and the
rernaining £19.272 wlll be ulilised in Ihe 2023-24 financial year.
RESTRICTED FUNDS
PRIOR YEAR
Asat1
March
2021
Asat28
February
2022
Incom8
Expendibjre
Transfer5
Media Sponsorship
Liverpool Appeal
Cornrnunity Outrga
12.237
149.019
35 183
112,2371
1149,0191
1.81n
1,810
176.3701
128,6071
20.623
20,623
196,439
1149,0191
Annual Re
ort and Financial Statements 2022
23
GROUP 2022-23
Unrestricte
Funds
Restricted
Funds
Totsl
Funds
Fixed Ass8ts
Investm8nts-Prograrnme Related
Nel Current Assets
Creditors.. Arnounls falling du8 after more than on8
year and prov]sions
Total
42,717,551
6,787.631
14,588,012
42,717,551
6,787.631
14,675,303
87,291
1560,8551
63.532.339
1560,8551
63.619.630
87.291
CHARITY 2022-23
Unrestricted
Funds
Restricted
Funds
Totsi
Funds
Fixed Assets
InvestmentS-Progromrne Relate
Inve51rnent in 5ub5idiary undertaking
Nel Current Assets
reditors.. Amounts falling due after more than one
ypHr and provi510n5
Tot81
42.714.261
6.787.631
5,382
14,341,102
42,714,261
6.787.631
5,382
14,428,393
87.291
1560,85fj1
63,287,521
1560,855
63,374,812
87,291
GROUP 2021-22
unr8St[t$d
Funds
R•slrict4d
Funds
Total
Funds
Fixed Assets
Inve51ments-Piogramme Related
Nel Current Assets
Creditor5'. Amounts falling due after than one
year and provisions
Total
42,699,982
3,803.45e
15,600,635
42,699,982
3,803.456
15,621,258
20.623
1487.2001
61,616,873
1487.2001
61,637.4
20.623
CHARITY 2021-22
UnrestrKted
Funds
Restricted
Funds
Total
Funds
Fixed Assats
Investments-Programme Related
Invpslment In Subsidiary undertaking
Net Current Assets
Creditors.. Amounls falling due after more than one
year and provisions
Total
42.661.246
3,803,456
5,382
15.267,605
42,661.246
3,803.456
5,382
15.288.228
20.623
1487,2001
61,250.489
1487,2001
61,271.fj12
20.623
Annual Re
ort and Financial Statements 2022
23
Asatfj
arch
2022
New
Finance
Leases
Asa128
February
2023
Cashflows
Cash at Bank and in H8nd
Fixed Term DÈposits
Financ8 L88S8¥
5.290,984
10,500,000
1.372.D95
12.500.000)
6.405
6,683,079
8,000,000
128,7221
14,fj34,357
128 9721
128,9721
15,784.829
11,121.5001
GHARITY
Asat1
March
2022
Ne
Finance
Leases
Asa128
February
2023
Cashflows
Cash al 8ank and in Hand
Fixed Term Oeposiis
FITran Lease5
4,957.437
10,500,000
16,1551
15.451,282
1.401,171
12.500.000)
6.405
11.092.424j
6,358.608
8.000,000
1?.8.7221
14,329.886
128.9721
128.9721
Annual Re
ort and Financial Statements 2022
23
,-iTrrn sisier churches and are ineludÈd wilhin
prooran)me rela*d investments (fixed assets) as required under FRS 102..
SISTER CHURCHES
2023
2022
Irèl8Tr4
Mauriliu5
Hong Kong
Nèw Z8al8lld
Portugal
1,016,122
1,470,579
1.049,1B3
1.610,752
13,763
1,129,757
1,007.795
3.293.135
6,787.631
3,803,456
Therew85 a108n to Ni9eria 01£363.856 plug Intere5tof £14.451 which isfully Impairecl. The108n to Belgiurn
of £573.188 plus inleresl of £68,350 has also been irnpaired. Included within programme relaled
Investments are amoun15 receivable Irom sisler churches in respect DI interest as follows:
2023
2022
Ireland
Mauritius
Hong Kong
New ZBalanKI
Portugal
136.380
38.016
131,236
33,287
136
11.186
9.978
32.605
Donat40n$ to sister ¢hur¢hes duiing the year amounted to £685,62312022.' £470.8671'. £73.504 to Cypws
12022.. £54.7101. £60.600 10 Dubai12022' £60.6001. £1Q6,965 to East fimor12022'. £109.0901. £90.710 to
Greeie 12022. £87.4811, £94.875 to India12022." £38,340). £45,518 to Isoel12022.. t22.9811. £44.597 ÈO
Malta120?2. £40.5671, Enil to Papua New Guinea12D22.. È1.7071. £126.827 Icj South Kore312022.. £55.3851
and £42.027 to Ukraine12022". £ n411
RELATED PARTIES
During the year the charity has purch8S8d a(Jvertising seiC5 of £228,000 12022.. E228,0001 frotn ils
trading subsidiary Liberiy RadiD Limiled and ha5 rechaFge(t £157.420 lalic lo rpnl, slafTrng and olher
costs12022.. £143.8741. In addition. Liberty Radio made a di5tribulioD 01 £115.757 to the charity during the
year12022.. £nill Al Ihe year-end there Is a balance outstanding of £49,308 owed lo the charity by Its trading
sutisidiary 12022". £nill. During the year the chafity pur¢hasgd £nil12022". £110.5501 of pro9ramrTres and
advertisetnent5 fTOTh Record TV Network Litniled Since the end of June 2021, Record TV Network 15 no
longer operaling in the UK. As a re5uII, the is a balance OU15tanding of £nil owed by the chafily lo Record
TV Network Lirnited at th8 y8ar-8nd 12022.. £nill. Olher than set out above. ther8 ar8 no r8latioTrships
be¢Tr Record TV Netsvork and either ihe charity or Libety Radio Limited. This rlisclosufe 1$ made purely
In the interests of transp31ency.
Bishop Alvaro Aves de Lima Junior, the Bishop in charge of Ihe UK up until 05 May 2021 and Bishop Tiago
de Jesu$ Silva Marqu(tS, Iho Bishop In ¢harge of Ihe UK from the 06 May 2021 are also overseeing the
sL%ler church UCKG Help Centre Limlied. Irel8nd. The tran5aciions tseeeft the charity and Ihe sister
church in Ireland are as folbws. Repaytnen15 of Ihe loan made during the year were £102.975 12022".
£102.4491. InlÈre$l incuffed on the loan 111 2023 was £17.59512022'. £18,359). The amounl oulstsndln9 at
the year-evd is as shown above.
Bishop Alvaro Alves rle Lima Junior up untll the 05 May 2021 and Yishop Tiago de Jesus Sllva Marques
from ihe 06 May 2021 up until 06 January 2023 have also been oversèeing the 8lSter churches in the
continent ol Asia and the gIOn of Oceania. Don21ions given io sister ¢hur¢hes In East Timf)r. Indla and
South KDrea a dÈtailed above. In additron, on-going loans with the sister ¢hur¢hes in Hong KDng and Ne
Zea13nd had payments Fnade tlur5ng the year of £13.76312022. £40.8001 and £131,94012022.. £119,930)
respectNely and incutyed Interest of £nil 12022. £1381 and £11,188 12022. £12.2621. The amounts
outstanding 8t the year•end for toth loans are as shown above.
Up uTrlil 06 January 2023, Blshop Tiaoo de Jesus Silva Marques was 81so overs88ing the $i$ter churth In
Dubai. Donations given lo Dubai are de18iled above.
During the year book salgs to sisier churches lotalled £686 12022., £1.7231. Amounts sold io Individual
churches are nol ¢onsider8d material.
Annual Re
ort and Financial Statements 2022
23
Unrestri¢te
Funds
Reslri¢led
Funds
2022 Totsl
Funds
Donations
Other trading acbvilies
Investmenls
Other Incorn&
13,530,884
1,045,982
64,873
180,948
14,822,687
160,970
13,691,854
1,045,982
85,159
180,948
14.983,943
286
161,256
Charitable aclivitK?s
UK Mlnl$try
Cornrnunity OutreaL*
334,503
37,047
371,550
334,503
72,230
406,733
35,183
Totsl In¢ome
15,194,237
196.439
15,390,676
286,283
286.283
Charitable aclMtie5
UK Ministry
Community Outreath
Oversea5 M15SlOn
12,078,714
409,152
491,652
12,979,518
12,237
16.370
12,090,951
425,522
491.652
13,008,125
28,807
Totsl expenditure
Nel gAiriblllDssesj on Invesiments
Net Income befrire Transfers
Gloss Iran>fers between funds
13,265,801
146,Q151
1.881,520
149,019
28.807
13,294.408
146,916
2.049.352
167.832
1149,0191
Net rnovemenl of funds in y8ar
2,030,539
18,813
2,049,352
Total funds brought forwar(I
59,586,334
1,810
59,588.144
Tolal lunds carried forward
61,616.873
20.623
61.637,496
Annual Re
ort and Financial Statements 2022
23
un$tri¢ted
Funds
Reslri¢led
Funds
2022 Totsl
Funds
FK¥mofrm4
Donations
Other trading a¢tivities
Investments
Other Inwme
13.530.884
1.072.202
64,873
180.948
160.970
13.691.854
1.072.202
65.159
180.948
286
14.848.907
161.256
15,010,163
Charitable aclivitks
UK Min15try
Community Outrea(*
334.503
37.047
371,550
334.503
72,230
406.733
35,183
35,183
Tolal Inwm6
15,220,457
196,439
15,416.896
a151ng Tun05
286.283
286.283
Charitsble activitks
UK Ministry
Comrnunity Outreath
Ov8rseBS Mission
12,120.691
409,152
491.652
12,237
16,370
12,132,928
425,522
491.652
13.021,495
28.607
13,050,102
Total 8xpendilure
Nei g1n$IlD$S&sI on Investments
Net income before transfers
13.307,778
46.9161
1.865.763
149.019
28,607
13,336,385
146,9161
2.033.595
167.832
1149,0191
Gross transfers bgtsveen funds
Nel rnovefflenl of funds in year
Reconciliation of lunds
2.014.782
18,813
2,033,595
Totsl fund8 brought forward
59,235,707
59,237,517
Total fund5 Garried forward
61.250,489
20,623
61,271,112
Annual Re
ort and Financial Statements 2022
23
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