REGISTERED CHAIUTY NUMBER: 1071313 Report of the Trustees and Financial Statements for the year ended 31" December 2021 for Word for Life Trust Word for Lafe Tnjst Report of the Trnstees and FiDanrig1 Statements for the Year Ended 31" Dttember 2021 Contents Page Report of the Trusiees 2to7 tndependent Examinevs Report Statement of Financial Actil'itses Balance Shcel io Notes to the Financial Statements 11-13 Page I Word for iafe Tnut Report of the Trnstees for Iht Year Ended 31" December 2021 The Trust￿ pr&stht their report Kith the Iinancial statern￿ts of the thatity, foi the vear ended 31°, December 2021 The tr￿te£S have adop(ed the proi'isions of Accounting and Reporting bs. Charities." St￿eMent of Recommended Pracuce applicable to charities preparing their accounts in accordance Trith the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effectsi'e I" January 2015) OBJECTIVES AND AcrivtTIES Objectives and Ain The objects of the thatits, are. The advancement olthe C'hrislian Religiory especially. bui noi exclwively. by ihe educarion ofchurches in héalixg, counselling ewngelism and other relewpts subjecls. Pllblit Benefit The Trust sees itself as a sen'anl ministrK' of the M'orldmide Body of ChrisL The Trust is mindfid to pui no financial burden on those ￿e seek to seThe. No Forn)￿ charge is made for our ministry. _ onl), a donation soughi according io the of the b￿eficiaTIes. Our donors in Britain niake up the shortfdl in the operaling costs of our ministry. We endeaTrout lo mak.e our ministiv acc￿s1b1e to all. regardless of meriL follo%ing the Jesus model. ACHIEVEMENT AND PERFORMANCE Overview The I￿ork of the Trusi is to support the ARK- a Sp￿1￿ commwlity and ministry" of residential carc, Cl]n"stian discipleskn'p and r&abilitatson. The ARK is b&sed in ChurachandpuT, Mantpur, NE India Our i'ision is to see those hai'e slipped through the cracks of societv resiored and transfonned by the loTre of Jesus - those struggling iwith addidion and homelessness. those M'ho rn￿. be FiIV+ andlor suffering other physical or menial health issues. Isaiah 61 is our theme Suipture for the ARK: ""lo proclaim good news to the poor, to bind w) the brok"en-hearted, io proclaim freedom for the captii.es and relea8e from darkness for the pnsoners" Our mission is the Tebuilding. rcneTring and resioring of broke4L ruille￿ blighied lii'es. By "bemg Jesus" ￿ those hai"e losi their TA"ay - brok.en in spirit and iejeeted by theii families and SOCTety - the ARK offers a loTruvg Cbn"stian fatnily to whith the¥r can belon& and witkn"n Mkn"ch thei" can flounsh. The base of opetations in NE tntha is the Lii'ing Word Centre ILWC) in Churachandp {"CCpur"), which is the second tOWTA of Manipur after the stste capits]. Imphal. This area of NE India is effectii"el!' under nHtial law bj the knned Force5 (Special Powers) ACL HoNI'ei'er. the need for visitors to obtsin a Protected Area Pemiit (PAP) remained suspended throughout 2021. The ￿'Ork of WFLT, in seeking to sm'e God in siwauons such 85 this, calls for wisdom, courage and sacrifice. The UuSte￿ ivish to express our oi'enthdming gr￿ltUde to our th'rectors. Diki hnd steph￿ 14aTh*ins, and their local t&vrL litho through God's love and grace hai"e a iision lo for the people of Ccpur and are Moriv￿ed to undertaL"e this dmilenging work. To God be the glors. Page 2 Wonl for Life Tn￿1 Report of Ihe Trnstees for the Year Ended 31" De¢tmber 2021 The Trusi does noL at presenL can!. oui ministrN' within the UIQ Nonetheless. back" in 2019, and iiith the support of the WFLT Trustees. our minists), th"reclors. DiL-t and Stephen HaThkins. stepped out tn faith: leai'ing the ARK and Diki's homeioiin of Ccpur lo come LO Britsin, to '"lay tracks" foi the future expansi￿ of the ministry,. ltusts.ng in God to continue His loving COw￿e1. gwdance and proT¥iSiO Thei.. both feli called io the UK iiith a clear purpose: to see the ARK flourish in India and also be a model and inspirauon to the Church in the UL DILI and Siephen are here io promote and build support for the ARK and iiotK- iiith the Trustees of WFLT to ￿able the Tn￿t to groTh' and be a blessing and a help to the losl broken and rejected in Biitsin a150. We beliei"e the Lord is leadints us io establish an ARK UK a Christian communityr of worship. discipleship and healing. Foi this are pral'ing for more support and more supporters (""Parthers- in-visiw ). The tllLSt maint2tns a ii'ebsite.. and an email addra%s in the UK.. office.@mfli.org The postsl correspondence addtess is: 17. Old Sthool Plac4 North Gr0￿e, Wells, Somer5el BA) 2TD. The Work and Ministry of WFLT Background to otsr Wort( in Mwipur, India Manipur is one of the tribal siaies of the nordi-e&s1 of Inth"a and covers an area of approA. 20,000 sq. kni (about the size of Wales in the UK). Ii has a populats.on of approx. 3 million (again about the si7£ of that of Wales), and is predominately Christian thank-s to Welsh missionaries Ththo caTne to Manipur follo￿7n8 the Welsh kn71.￿ of 1910. GeograpM"call!', ￿1￿1p￿r shares an ￿fenCed border Mith MN.'anmar/ Burma iitiich iva5 draii up in the colonial eTa iNith little or no regard for the indigenous populaiion (the Pernberton Line). Nonetheless, there h&8 continued to be relativel!- free MO￿ement for locals to cross the border for agriculture. trade. and to visit the other half of their lamilies. Sadly, alongside this benign cross-bordeT traffic. hIgh-￿ade heroin aiso comes into Manipur from M)'anmar. N(an) N'oun8 men in Ma￿pUr- withoui other than agriculture or one of the feiN' goi'ernmeni jobs - [￿1.1"1ctsrn to the drug iithith is highl!. adth"cts"ve. As a result, thei bring poi'ert). and shame on IhemselN'es and thar families and end up destitute and sleeping on the streeLS. The Word for Life Tn￿t operates its ARK mllllslry out ol the LiTring Word Centre (LWC) in the tom￿ of Churachandpur (Ccpur) dose io the border. There are man!. drug addicts in Ccpur and no small number ol commercial rehab centres. However, the ARK is the onl5. rebab centre Ththich Mill care for addicts free of charge. folloThing a Christian model. The ARK and the nearby ARK GarduL offet a safe and lO￿lDg enlirontn￿I in which to break a drug habil and to get a fresh start in life. We are pleased to report that our Tehab regime has a lo￿. relapse rate foT those complete the 18 month rehab course. Jnd thai pas( ARK graduates regulatly reium for reuni￿ and 10 courage those still undergoing rehab. The ARK (Ccpur) In 2021 Intemational traiel iestsictions due lo COVID-19 pre1"￿ted both the trustees and the th'iectors from phl'sically iisits.ng India during 2021. Hom-ei-ei. Tre were able to keep in goo& regular, 'face-io-face" contact ￿1th the ARK familN' in the LWC and ARK Garden l.ia the blessings of Vid￿ tedmologj,. Page 3 Word for life Tn￿t Report of the Trnsttes for the Year Ended 31" December 202] Whilst Ccpur tothn ￿7S in locL.doMn, the ARK familN once again "bubbled" in order to continue the dath, Toutine ol community. ￿"OrShip. bible 5Luth'. prayer and acuvitty. To be COVID secure. the tn]st requested prospectsi"e i'isiiing t￿in￿ 2nd guests to refrain from coming lo the LWC until the situats.on improi'ed. As COVID raged in CCPur. our ARK famil!, remained ii'ell and continued to be prolecied ￿, the grace of God. At the beginning of 2021: the officiat Indian goi'ernment assessmenl of the COVID situation was 1hat it ￿'3S Thorsening. An export ban had been put in place on vaccines produced in Indii Mthich highlighted the challfflge the counti!, facing. In Ccpur restiictsons returne with face rn￿ks mandated and the numbers alloTh'ed to gather iestrieted. Schools, churches shops wete closed. Mentsl heald¥ alongside F&i'sicai health, h&s been sei'erelv impacted. Young people There especi￿11. affecied. Robbed of motil'ation and educalion. theTr are ￿11￿, dramn into gangs.. street fighting- drugs and oiher addicts"ons. BUL bl, the grace of fjod. this has noi S￿pped the .4RK's ministrs, of outreach, Thtiich continued inio the mark.etplaces and people's home5 as far as COVID safthj would alloii.. Our prioritsr reM￿ned the ph)'5ical and Spiritu￿ health ii"ellbeing of our ARK iesidents (ARKies). Even though localli. costs had dramaticall!, risen (for lood, S￿, etc. due lo shortages) the ARK has beth able ￿ coier all tts dail}T needs. Throughoui 2021, we had a number of l'oung and WOm¢D seeking received inlo the ARK. HoiNeTrer: a number found the ARK reg]me - iil)ich is quite rigorous too hard for them and thev dropped OUL There is often an inlense spkritsul battle foi the lii.'es of these desperate indivtduals. Tragicall!,. and despite COVID. lock'doi￿￿ and curfems, drugs conlmued to be openly sold and taken on the streeLS ol Cclaw: and the consequences of addieiioffj hopelessness and homelessnw remained all too visible. B), the September 2021, COVtD restriclions There beginning lo be eased and Tre ￿"ere able to open our gales once again. and ￿7th all the ARK fam11￿ noll. Traccinaied. our daily program of worship, prayer. Bible studv, and felloTh3hip once more open to the public. The ARK has been able to ￿ork with other charities and church )'outh groups in the to￿]. This has seth the ARKies a£sisting Trith the distribuuon of food to the homeless on the streets. Th￿. hai"e atso been part ol pri1.￿e: confidents.al meetings ￿1h clu"Idren from the wealthier families of the iiho are secreil}.' iaking drugs. The Sallalion Arm). oftficers hdd their regional meeiing m CCPur towards the end of 2021. Inspired M, th¢ ivork of the ARK". tho. &2me to the LWC for an evening of liors￿"p. sharing. and praver. The Sali'ation Army Youth also ini'ited the ARKies to ￿orShIp and felloii-ship Ivith them on the pitch of the buili futsal court in CCPUT. (Futsal is a 1￿1a￿"0n of mini fooiball pl￿ted on an artsficial hard courL) LOok￿g forn'ard to 2022, V¥e are hoping to see the return of some of our intemab.onal YWAM friends th￿, seek to minister at the.4RK again as part of their training. The ARK UK Despite the pandemic. our direciors. Sieplien & Diki hai'e not been furtou¥hed but continued to 13'ork fulltsme io promote and build support for the ARK. and to Tr.orL- Logether with the tn￿lee5 to enable the T￿￿1 io groTr and be a blessing and a help ty the lost, broken 8nd rejected in both Inth"a and the U We still belieNe the Lord is leading to establish an AIiK a Chn"sts"an commumti. of 7vors￿.p, (h'scipleship and h&iling. As the TrOTld moTr£s out of lockdown we are praving for Pa8e 4 Word for life Trust Report of the Tnts(ees for the Year Ended 31" Dttember 2021 more OppOrt￿ltieS to share OUT TriSI)n and gathet more support and more supporters { PartneTS- in-vision".) to see ￿"$ excilmg ministy grow. Stephenys Theological Training WFLT DirectOT, Stephen Ha￿"kin$. suecessfulls, completed kns first )"￿￿ of his Applied Theology course at Moorlands College, DorseL For thi.s Stephen has been ￿l'ell a das".release from his WFLT duues ivhilst aIso sep¥ing in the Wells Vinej'ard Chwth on Sundal's as his church placement. Stephen's tuits.on re￿ hai'e been coi'ered b!" a matUre•5tud￿1 bursan, and support from friends and family. No WFLT charitable fimds haTre been expended on Stephen's training. FINANCIAL REVIEW Our donation income stable throughout 2021 bea.ng £ 47.319. In additi(M) V¥e receii'ed a legac5' of £1 1.729. Our totsl expenth.tute for the )"ear Ivas £44.751 r&suiiing in a bajance of £22,648 at the of the year. In addition to payAng the director5, salaries: a sum of £15.258 was remilled to India during 2021. Ivhich iN'eni to support and susthin the ARK resId￿ts, 3 accompanying famil!, member& and 3 local teanL all residing the ARK and the ARK Garden Extension. In additiim, there are a fi￿th￿ 9 full-time local team metnbets, pl￿$ a iarying n￿nber of 'dai' schuliws" (prospective ARK enrrants) litho come io Ihe LWC dad!.. The TnL%lees eonsider that the stale of the TnJs('s finances to be sats"sfactory'. but they continue Lo seek addil]"onal financial support ai ei'ery opportuniry. The T￿￿tee5 regularly reiieii, the financ&8 and a￿]￿lUeS of the LWC and the ARK and can confiTm that the usage of the mona's remitted to tnth"a has full!" satisfied the reqUireM￿ts of WFLT. We thank. God for giTring us such a loTr'al b&£e of supporters. Our core operational funding comes from a bod!. ol regular donors our Tarn]ers-in-Visi￿'. In adth'tion lo regular donations. the Tn￿l also leceiv￿1 oC￿lO￿al fimding from other tnLsts. chwches. and inthi'iduals. There iiere no loans taken out or repaid bv the Tnjst during 2021. The Tn￿t h&$ no inF&slments and no resen'es. STRucfuRE, GOVERNANCE AIW MANAGEMENr Governing document The Word for Life TnLsI is constituted as an wincotporated chariry and controlled bi. its trust deed dated ) Febw, 1998 and deeds i'arialion dated 28 JUIN 1998, 26 April 2U07 and 17 September 2011. AccordinUI'. there shall be at l&ist three try￿￿e5 on the Board of Trustees at wi!, one time. Trus(ecs are appoinied bs. the existing board and sene for a leTm of fii"e N'ears [[ene￿.&b1ej. In the selection of nv4N ln￿le¢s. the board ma). consider the benefits of apw)inting the petson ho by re&£on of r&%idence: occupation: emplo!'men¢ or othenlise: h&s special knowledge of the atea of benefit or litho is, ￿. virtue of kns or her personat or profes5ionat qualific*ion5, able to contribute to the pursuit of the obJecLS OT the management of the chartt5'. Das'.tO-do' manageM￿t of the Ch￿1￿. is cwried ￿. the dirxtors and t[￿￿tees. Th¢ tn￿te￿ meei at I￿t hTrice a year and more frequenlty Ththen deemed necessary,. Pagc 5 Word for iafe Trnst Report of the Trnsttes for the Year Ended 31" December 2021 Risk Management Concerninu financial risk-s, the In￿[eeS have a duTh' to identifi. 3nd rel'ie￿" the risks to Th'hith the chan"ry.' Is eyposed and to ensure appropriate controls are in place to provide reasonable &ssuraT]ce atsainsi error. conflicts of inier&st and fraud. Conceming risks to life and limb. the work in Manipur, NE tnth"a caTTies securitv and health risks to our personnel liiin& ii"orking and/or i"Isiting in the arx Health risks arise from the poor llrfrastructure of the re￿on ￿thIch includes i"en' basic sanithts"on. poor qualits. drink.tng water. absence of refuse collection. badlj mainiained and oi"ercroii"ded roads. intern]ittent electricity etc. The securih, risks aTise fiom insurgenc5' and Cl￿71 unrest V¥tiich has plagued MaDipur since the 1990s. Nfanipur State is effectii"el) under n)artial law bTr' the imposits.on of the Arn)ed Forces {Special PoiN"ers) .4cl. The UK Foreiy4 Common￿ealih. & D￿"￿0pment Office {FCDO) adi'ise againsi all travel to Manipur and agall￿1 all bul e55enti￿ trai'el ￿ Imphal, the Manipur state capital, Doting thai although foreigners ha￿e not been direcily tsrgete¢ the Cmtinuing viole￿t unrest can be inthscriminat These risks cannoi be complelel!. avoided and m￿t therefore be managed. It is precisel)" because Manipur so needs resloraiion of peac& harn?ons' and hope that Word for Life Tn]st is opeTaU"ng theie. Risk-s are mffliiored on a cthtinuai b&sis and safeguards kept undei constant ieiiew to mitigate the risk Thliereyer possible. Non-Indigeno￿ personnel aTe accompanied Where￿er thei. uaNel. REFERENCE AND ADMINISTrATIVE DETAIIS Rtgistered Charity number 1071313 Principal address clo 17 Old School Pla North Groi'e. Wells. Somerset BA5 2TD Trustees Mr K Haii"kms Mis F HaTrkn"ns Nfr P Farro Mrs S Winsor (appoin(ed 3rd Nlarth 2020) Independent eiamiDer Mr Sieivart Wright 27 The Uplands. Nailse4 North Somersel BS48 4RS Pag¢ 6 Word for IAfe Trust Report of the Trustees for the Year Ended 31" December 2021 Solicitors 55 London Roa Reading, Berkshire RGI 4PS Bankers Llo)'ds Bank plc 38 High Stree( L5rmingion Hampshire S0419ZF COIYCLUSION Despi(e the Corona vin￿ pandemio the )'&Y 2021 R7s a year of praise and thanksgiving for the continuing ministy of the ARK in India and a year of Nision for the future ministry of WFLT and the ARK in the U We thank God that the illork of WFLT and the ARK can continue unobtrLLSii'el!' in a region of the woild Trthere li does not pal, to draw loo much att￿tioll to oneself. Meanithile. the reputation of the ARK cwtinues to groTr amongst the churches, oTgarJisations, ministrles, and rehabilitation centr&s of Ccpur. The tn]stees ikould like io thank all those who have contributed their time: ener￿,, ia]ents, monev, 2nd prayers io thi.s Th'ork, Thhich seeks to offer God's uttconditiimal lo￿¢ and unmerited favouT to the105t and hurtmg. We. in tunL pw for the wisdonL courag< and gTace to be open and ob&kn.￿t in fulfilling the visith the Lord has set before us. ON BEHALF OF THE BOARD K Haw*ins- Chaimiwl 14th September 2022 .4pprofved by order of the board of trustees and signed on its behalf M,: Osk-LJ 2022 Mr K Haiikins- Tnwee Page 7 Word for life Trnst Indtptndent Examiner's Report for the Year Ended 31" Dttember 2021 I rC￿￿rt io the chwiw trus*&s on mv examination of th¢ aCCSJEDts of the Word for Lrfe Trust (the Trust) for thc vcar cndcd 31 December 2021. ReSp￿￿1b111tiu and b*4is rqmbrt As the charitv trustees of the Tn￿ you aTe responsibl¢ for the pTeP￿*10tt of the accounts in accordancc Mith thc rcqwratk¢nts of the Chariu&s Act 2011 {'the Act,). I report in rtspcct of mv cxamination of the TThst's ￿>￿Thts carried out undcr scctson 145 of thc A¢t and in can)'ing out m) I kn'c follom'ed all applicable DRrcctions giNEn by the ChaTitsT CortUrri5sion undtt Secti￿ 145(5Xb) of the ACL IndepcDdcNt cJamiDtt's $i¥tttntttt I hai"e completed TDV e￿wil￿atiOn. T CODfirn) that no matryial mottus come to attention in connectson the examinatson giiring me to dtat in m3teTial r£S￿cL accounting recordswere rnt kept in respect of theTry￿ as required by section 130of the Act; or the accounts do not accord with those reeords.or the accounts do not Comp￿ wth the applicable requirements concerning the form and content of atcountsset outin the CharitieslAccounts and Reports1 Regulations 2CI)8 other than anyrequirernent thatthe attountsgive a true andfaiTview vthith is not • matter considered as part of an independent examination. Si¢￿"art Wright (Retired Fellow of the tnststu* of Chartered Accounts in England & Wales) 27 The Uplands Nailsea Notth Somerset BS48 4RS Pa8e 8 Word For life Trnst Slatcment of Financial Activities For the year endtd 31 December 2021 31.12.21 Total unrestricted funds 31.12.20 Total unrestricted funds {Restatedl Notes INCOME AND ENI)OIWENTS FROM Donations Legacies 47,319 11,729 38,334 Totsl lttcome 59,048 38,334 EXPENIKfuRE I Charitable artivi Contribution toThe Living Word Centre Staff costs Travelling Office costs Accountancy Other Total expenditure on charitable athties 15.258 27.0% 14.143 26,997 478 1,364 1533 276 44,752 43,682 Total expendltyre 44.752 44681 NEf INCOMVIEXPENOITURÉ) 14,2% F,3481 BALAN￿ BROUGHT FORWARD I JANUARY 8,352 13,7LKI BAIANCES CARRIED FORWARD 31 DECEMBER 22.648 8,352 The notes on pages 11 to 13 fomi part of these financial statements Page 9 Word For life Tr￿￿t Balance Sbeet For the year ended 31 December 21121 31.12.21 31.12.20 Notes Total Total unrestricted unrestricted funds funds IRestatedl CURRENT ASS￿5 Debtors Gift Aid Other debtors Cash at bank 22,648 22,648 8,3S2 8.3S2 Up3￿ME$ Amounts falling due within one year: gjndry creditors CURRENT ASSErs TOTAL ASSEtS LESS CURRENT Li￿lI￿Es 22,648 8.352 ASSErs 8.352 FUNDS Unrestrirted funds12020: as preNi¢yJsly stated) 22.648 10,633 Prior year adjustment 12,2811 TOTAL FUNDS 8.352 The financial statements were approved by the Board of Trustees on [ o 6 ¥ and werè signed on its behalf by= 12022 Mr K Hawkins trrusteel The notes on paEes 11 to 13 form part of these financial sLitements Page 10 Word For life Trllst Notes to the Financial Stattmuyts For the year ended 31 December 2D21 AccouNnNG poiiaÉs Basis (rf preparing the finanrs 13801 Page 11 Word For life Trust Noies to Ihe Financial Statements (font) For the year ended 31 Detember 2021 INCOME The Charity's only source of income is from donations and legacies. There was no income from trading activities in the periods under review. TRiISTEFS' REMUNERATION AI¥D BENEFrrs Trnstees remuDeratioD Thue were no truslccs. Tctllwicr￿tott or Othu1￿nefits for thtycar uuled 31 Decanbtt 2021 nor for thc vear ended 31" Decembu 2020. Trustees'upems Th￿c no trustccs. eXpU￿S pwd for theTrcar ended 31 Decembu 2021 nor for the vear ended 31 Decanber 2020 STAFF COS15 Thc number of emplol'ees during the y¢ar wd the p￿louS l'ear M'a4 two. Staff costs amountcd to £2i.843 (2020.. £25,841). There werc no cmploircsivith etlloluments oi"er£60.(MKI. Both emploiccs are enrolled in a Otkplacc pcnsionschcmc. CODtributiOllS to INhich iiEre £1 ?)3 in 2021 (2020 Testhted.. £l.li6). DEBTORS 31.12.21 31.12.20 IRcstat¢d) Amounts falling due TAithin onevear CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.12.21 31.12.20 {Restated) Other cr&kn'tors Page 12 Word For iAfe Trust Notes to Ibe Financial Statements (cont) For the year tnded 31 December 2021 MOVEMENT OF FUNDS 2021 Unrestricted Funds 2020 Total Unrestricted Total Funds Funds Funds IRestatedl (Restated) NET MOVEMENTS Income From charitable activrties Donations and legacies Other trading activities Investment income 59.048 59,058 38,334 38,334 59.OS8 S9.058 38,334 38.334 Expenditure On raising funds On charitable activities other expenditure 42.354 2.398 44.752 14,296 42.354 2,398 44.752 14,2% 41,140 2,542 43,682 15.3481 41.140 2.542 43.682 15,3481 Surplus Ideficitl for year Balance at l January 202012019 8,354 ,354 13,700 13,700 Balance at 31 December 202012019 22.648 22.648 8,3S2 8.352 Represented bv- Fixed assets Investment assets Debtors and prepayments Cash equivalents Creditors and accruals 22,648 22,fA8 8.352 8,352 22,648 22,648 8,352 8,352 The charity has only its unrestricted general fund. It has no restricted or endowment funds. RELATED PARTY DISCLOSURES SMH (Employee) is the son of KH and FTH (Trustees) but was appointed before KH and became trustees. Page 13