REGISTERED CIL4RITY NUMBER: 1071313 Word for Life Trust Report of the Trustees Financial Statements for the st Year Ended 31 December 2023 Word for Life Trust Report of the Trustees and Financial Statements For the Year Ended 31" December 2023 Contents Page Report of the Trustees 2to8 Independent Examinerfs Report Statement of Financial Activities 10 Balance Sheet 11 Notes to the Financial Statements 12-13 Word for Life Trust Report of the Trnstees and FiDaDci21 Statements For the Year Ended 31" December 2023 The Trustees of the Word for Life Trust (WFLT) present their report tooether with the fEnancial statements of the charity for the year ended 31" Decemkr ?O?- The Trustees have adopted the proN"isions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance w.ith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS I O? l (effectii"e 1° JanuarN ?015). ORJECTIVES AND ACTIVITIES Objectives and Aims The objects of the charity are: The advancemenl of ihe Christian Religion. especiallv. rnpl exclwikely, by ihe education of churches in healing, counselling, evangelism and oiher rel￿"an1 subjecis. Public Benefit The Trust sees itself as a servant ministry of the w'orldiN"ide Bodi of Christ. The Trust is mindful to put no financial burden on those we seek to serve. No fonnal charoe is made for our ministy. _ only a donation sought according to the means of the beneficiaries_ Our donors in Britain make up the shortfall in the operating costs of our ministy. We endeavour to make our ministry accessible to all. regardless ofmerrL following the Jesus model. ACHIEVEMENT AND PERFORMANCE Overview The work of the Trust is to support the ARK - a special community aThl mÈDistTr" of residential care. Christian discipleship and rehabilitation. The ARK is based in chu￿1￿[M￿r. lfanipur. NE India. Our vision is to see those who have slipped through the Cfdcks of Si￿1e￿ re￿(Thj atKI transfornied by the love of Jesus - those struggling with addiction and homeles9￿ mai" Htv+ andlor suffering other physical or mental health issues. Isaiah 61 is our theme Scripture for the _4RK, "lo proclaim g(xkl w. lo bind up rhe broken-hearted, toproclaimfreedomfor Ihe capiives and releose_fvim IkTbrss fv ik ￿SonerS . Our mission is the rebuilding, rene￿.Ing and restoring of broken. bli2hted lil es. By "being Jesus" to those who have lost their way - broken in spirit atKI reiecTrd h" their families and society - the ARK offers a loving Christian family to ￿"hICh thei. can aThl Ththich they can flourish. The base of operations in NE India is the Living Word Centre (Ll4-C) in (-CCpur"), which is the second town of Manipur after the State capital: of Imphal. The work of WFLT, in seeking to seTh'e God in situations such as thi& calls FI￿ coura2e and sacrifice. The Trustees wish to express our ovenvhelming gratitude direl￿ Diki and Stephen Hawkins, and their local team who: through God's love and ￿Ce. IHI"e a iision to care for the people of Ccpur and are motiN'ated to undertake this challengino w.ork To the olorN. The Trust does noL at present: canTr' out ministy within the UK. Nonethele￿ t￿k in ?019. and with the support of the WFLT Trusiees: our ministy directors, Diki and ste[k￿ HaTAtins. step out in faith, leaving the ARK and Diki s hometown of Ccpur to come to Britai￿ las" tracks- for the future expansion of the ministtTr', trusting in God to continue His lovin￿ COw￿L olldance and provision. Diki and Stephen both felt called to the UK with a clear PUTpose: to see the .4RK io I￿lia flourish and also to be a model and inspiration to the Church in the UK. Thel are in the LX ￿ [T(A￿te and build support for the ARK and to ￿Ork with the Trustees to enable the Tn￿ to 2rnw a blessing and a resource to the losL broken and rejected in Britain also. Word for Life Trnst Report of the Trnstees and Financial Statements For the Year Ended 31°, December 2023 The Trust maintains a website." www.wllt.org and an email address in the UK: office@wflt.org Our postal correspondence address is: 17, Old School Place: North Grove: Wells, Somerset BA5 2TD. The Work and Ministry of WFLT The ARK (Ccpur) In 2023, the ARK ministry within the Living Word Centre (LWC) building celebrated its 10 anniversary. That's l O years of Jesus transforn]ing the liN"es of i'oung men who are redeemed and rehabilitated in order to re-join society, not onls" free from drngs, but as confidenL sold-ouL disciples of Jesus. Five ARK residents ("ARKies") completed their courses us in the spring of 2023, a couple of whom elected to stay on and serve as 'leam" in the ARK. This has strengthened the ARK Worship Band in their leading of the ARK daily WOTship. ￿"e know just how much worship is transfornlational in the recovery of our ARKies, and it is wonderful to see syrÉnge-users changed into drummers. and insurgents forsaking their AK47" s to pick up guitars to praise God! covtD over, the ARK was once again blessed to hai"e man!" visitors and guests coming for mutual encouragement in early 2023. We welcomed church and N'outh groups to join us for worship and fellowship. The ARK ministy was invited to take part in drug awareness CampaI￿S and evangelistic meetings that were held in the various tribal comrnunities and churches across the region. At the beginning of the year, a young ladi, MA student from Mizoram, stsyed for 4 weeks on placement. She came to evaluate the faith-based ￿CesS of the ARK ministy as part of her Social Work dissertation. She gave a glowing report * the conclusion of her time, remarking on the effectiveness of the ARK'S approach: "The workers look afier the ARKies with love and care. They live togeiher like one bigfamily... The struggle of overcoming a subslance use disorder canfeel like an impossible task to achieve but... with Jesus they [Ihe ARKies] have the Strength ro make slrides in life ihal were previously unimaginable, even overcoming addiction arnl h.iih Jesus ihey can maintain a life of long-term sobriety. Early in the year we also had a Youth-H'ith-a-Ilission (YWAM) team come to the ARK from Ludhiana, in Punjab INW India). TheN" tauoht us some beautiful Hindi ii'orship songs and they worshipped and danced together with our ARKies as fellow brothers and sisters in Christ. Unfortunately, the May riots (see belom.) PTei"ented another planned visit from the YW'AM team from Perth, Australia. On a previousl!, visit in Febnw 2020. a team of counselling students staN"ed for 6 weeks on work experience at the ARL This 2023 visit was to have been a oroup of Discipleship Training School students IxTnEin2 their internationally acclaimed contemporarv discipleship teaching to the ARK famih.. Despite the troubles of the second half of the i.ear the ARK remains a beacon of hope and Christ empowered transforniation. Since the the _4RK family have continued to i.isit the other rehabilitation centres in our to￿￿ Shari￿ tlKkir testimonies and worshipping ￿'1th them and encouraging them. New Joung men hai"e Iren taken in. Latterly, we had a fonner ieam memttr. Dew"IN" ordained, come and pray with us. We ve had three in our care suffering from den_0￿ fei.er txn making great recoveries. And Kim. the ￿"ife of Lam, ARK Garden leader: 2aN'e birth to tsir sec(MMI child a very happy and healthv babN' bo)". tn the midst of war, life carries on and thank for his presence and provision. It has been an extremely difficult i.ear fix (xY_4RK familN' and for the thousands of tribal chrI￿lanS in the State of Manipur, but w.e can sp". -God is our refvge and SIren￿h, a very present help in trouble" (Ps 46.1). Paot i Word for Life Trust Report of the Trnstees and Financial Statements For the Year Ended 31" December 2023 Outbreak of Violence, May 2023 Sadly, Manipur is no stranger to inter-communal i'iolence. but the violence that erupted in May ?023 was particularly vicious, brutal and involved killings. arsotL and sexual crimes. Manipur's dominant, Meitei community have been camFMionino to receive "Scheduled Tribal Status for some time past. This would give them land-ritho ts in the hill districts of Manipur which are currently reserved for the State's tribal peoples. This is a sionifEcant mol'e since Manipur is 90 % hill country and only l O % plain. On 3 May the tribal community organized rallies in the hill districts to protest against what they regarded as an attempted land-grab by the Meiteis. This w)voked clashes: M'hEch quickly escalated into tit-for-tat violence that plunged the Stste into a deep crisis akin to cii'il war. Whilst the hard-liners fought each other, the majority" of the wwlation fled the fighting: the tribals fled to the hills - especially south into Churachandpur district - and the Nqeitei fled to the State capital, Imphal, in the plain. As a result, the State is now" effectii"elN" dil ided in tii"o with the army holding the communities apart in the middle ground. A curfew was imposed and mobile internet services sUS￿r￿￿d. The arni)" quelled the violence with drastic action which included a shoot-to-kill policy_ Official casualty figures released in September put the death toll * 17). The wlice put the number ofpersons displaced, both internally and to neighbourino Swe& at 70.(XX). There ￿"ere i,17? cases of arson reported, including 2)4 churches and l )_ rnosq￿ temples. The aftennath of the violence has severel! irnpacted life in the Statr. M•riFAY-s agrarian economi" has ￿OUnd to a halt. Shops, businesses and institutions are clo￿￿ Scl¥J)Is hai"e Eten commandeered as refugee centres. Transportation and cornmunicatj￿ di4xlle& TTrfft are focd scarcities and inflation is running at around 12 %. In particular, the Ccpur district finds itself cut off from its tr&IiII￿ rrAAes of the SL capital of Imphal, and the Burnia border town of Moreh. There I￿5 I￿] saExAaoe of the district's power infrastructure. The adjacent NE Indian State of Nfjz(xxzn is seNliDg aid into Ccpur. Our ARK residents (Arkies) were shocked and scared by the fe￿￿1t5 of Ixrt their daill" regime of Christian prayer & worship has quietly continued. Curfews ￿treach to the other rehab centres in Ccpur have continued. They hai'e also E£en of smice to the community in being able to visit the refugee centres to offer FAthal *xl ChrI￿lan message of hope. Our ARK supporters in the UK have restK)nded to the crisis prai.er aThl fimmling to meet rising living costs. No visits to Manipur and the ARK are wssible at this time, but the tnistees rEThinI in reodar contact with the local team (internet allowing) via Facetime and Whatsapp. The future of Manipur looks bleak. Restitution of inter-communal seems a off and re-integration generations awaN', if at all possible. This is a tragedN" for the St* V4hKh Jaw7barlal Nehru once described at the "Jeilel of India Page 4 Word for Life Trnst Report of the Trustees and Financial Statements For tbe Year Ended 31st December 2023 The ARK UK The Trustees believe the Lord is leading us to establish an ARK in the UK also, which will be a Christian community of worship, discipleship and healing. Just as the ARK India was founded on PTayer and worship. the ARK UK is being founded on this too. We are praying for opportunities. premises: and SUPFM)rt {""Partners- in-Vision"}. We have established regular days of prayer to explore this. Stephen)s Theological Training In the summer of 2023, WFLT Director, Stephen Ha￿kInS. completed his Applied Theology course at Moorlands College with distÉnction. This also brou2hi hÈs Student placement in the Wells Vineyard Church to a success￿1 conclusion. Stephen attended his graduation service in Christchurch PrioTr": Dorset on i * November 2023 and since then has been assisting the Wells United Church during their inter-regnum. FINANCIAL REVIEW Our donation income was up in 2023 being £45.8J3 (?0??: £40,427). Our total expenditure for the year was £48 ?51 (2022: £54,601), resulting in a bank balance of £6,056 at the end of the year. In addition to paying the directors, salaries. a sum of £18;977 (2022: £21,258) was remitted to India during 2023. This went to support the residents, with some accompanying family members, and the residential local team. at EM)th the ARK within the LWC, plus the ARK Garden Extension. This financial support also extends to a further 9 full-time, non-resident, local team members, plus a varying number of -da!. scholars" (prospective ARK entrants) who come to the LWC daily. The Trustees consider that the state of the Trusys finances to be satisfactory, but they continue to seek additional financial support at evern. OPFKlrtunits". The Trustees regularl), review the finances and activities of the LWC and the ARK and can confirni that the usage of the moneys remitted to India has fully satisfied the requirements of IITLT. We thank God for giving us such a loN'al base of supporters. Our core operational funding comes from a body of regular donors - our 'Partners-in-l-ision'. In addition to regular donations: the Trnst also received occasional funding from other trusts. churches, and individwdls. There were no loans taken out or repaid b!" Tnw during 2023. The Trust has no investments and no reseri"e Paoe i Word for Life Trust Report of the Trustees and Financial Statements For the Year Ended 31° December 2023 REFERENCE AND ADMtNISTRATIVE DETAILS li Registered Charity number 1071313 Principal address clo 17 Old School Place, North Grove, Wells, Somerset BA5 2TD Trustees Mr Paul Alexander Farrow Mrs Frances Theresa Hawkins Mr Keith Hawktns Mr Stephen Michael Hawkins (appointed 3 Ird MaN. ?0?3) Ms Jemma Holloway (appointed 26 Sept :O?31 Mrs Sally Anne Winsor (appointed 3rd March ?O?O) Independent Examiner Mr Stewart Wright 27 The Uplands Nailsea North Somerset BS48 4RS Solicitors Hewetts 55 London Road, Reading, Berkshire RGI 4PS Bankers Lloyds Bank plc 38 High Street, Lymington Hampshire S0419ZF Page 7 Word for Life Trust Report of the Trustees and FiDaneial Statements For the Year Ended 31" December 2023 STRUCTURE, GOVERNANCE AND MANAGENIENT Governing Document The Word for Life Trust is constituted as an unincory)oratrd charit%" and controlled by its trust deed dated 5 February 1998 and deeds variation dated ?8- Juh, 1998. ?6 April 2007 and I September 2011. Accordingly, there shall be at least three trustees on the Board of Tnmees at anl. one time. Trustees are appointed by the existing board and serve for a term of fii"e i.ears I reneH'able). In the selection of new trustees, the board may consider the benefits of app)inting the FErson who by reason of residence, occupation, employment, or otherwise: has s[￿1￿ kTh￿"1edge of the area of benefit or who is, by virtue of his or her personal or professional qualifications. able to contribute to the pursuit of the objects or the management of the charity. Day-to-day management of the charity is carried out bi" the direc￿ and tn￿lees. The tnistees meet at least twice a year and more frequently when deemed necessan". Risk Management Concerning financial risks, the trustees have a duti" to identifi" aDd ￿l'leTh" the risks to which the charity is exposed and to ensure appropriate controls are in place 10 proi.ide ￿asonable assurance against error, conflicts of interest and fraud. Concerning risks to life and limb, the work in Manipur. NE lTraia carries securit!¥' and health risks to our personnel living, working an(Vor visiting in the are& Heahh risks arise from the poor infrastructure of the region which includes very basic saniUicqL q￿1￿. drinking M"ater. absence of refuse collection, badly maintained and overcrow.ded intertn1t￿ electricits. etc. The security risks arise from insurgencN' and civil unrest Ththich has p￿0￿d MaDitxr sI￿e the 1990s. Manipur State is effectively under martial lav•" b%" the of ￿ .4rnied Forces (Special Powers) Act. The UK Foreign, CommonwealttL & De}.ekp￿ OffKe ffCIKI) ise against all travel to Manipur and against all but essential trai el ￿ ImtlttL stste capitsl. noting that, although foreigners have not been directly tarEetr(L the iioknt unrest be indiscriminate. These risks cannot be completelv avoided and must therefore nMDa?ed It is ErrriselN" tecause Manipur so needs restoration of peace: hannony and hope that ￿"(￿d f(r Life Trust is 0￿rating there. Risks are monitored on a continual basis and safetsuards k￿ rei'iew. to mitigate the risk wherever possible. Xon-indigenous personnel are P41krei'er thel" travel. Page 6 Word for Life Trust Report of the Trnstees and Financial Statements For the Year Euded 31Sf December 2023 CONCLUSION The Manipur violence of 2023 put a considerable strain on the Ftace and tranquillity of the ARK, but we give praÉse and thanks for a year without loss in India and a vear of continuing vision for the future ministy of WFLT and the ARK in the UL We thank God that the work of WFLT and the ARK can continue unobtrusiN'elv in a region of the world ￿'here it does not pay to draw too much attention to oneself. mean￿￿lIe. the reputation of the ARK continues to ￿0W amongst the churches, organisation& ministries: and rehabilitation centres of Ccpur. The trustees would like to thank all those who have contributed their time: energy.. talents, money, and prayers to this work, which seeks to offer God's unconditional loi"e and unmerited favour to the lost and hurting. We, in turn, pray for the wisdom: couraoe. a￿1 gtace to be open and obedient in fulfilling the vision the Lord has set before us. Last but not leasL the trustees wish to express our thanks ￿ Iledecins Sans Frontières (MSF) for their medical support of the ARK, and to the SalN"aiion .4rmN" for their inclusivity towards our ARKies, and their acceptance of them irrespective of their ￿￿k￿roUnd. ON BEHALF OF THE BOARD K Hawkins - Chairnjan, 8 April 20?4 Approved by order of the board of trustees on and signed on its behalf by: Mr K Hawkins- Trustee Page 8 Word For Life Trnst Independent Examiner's Report st for the Year Ended 31 December 2023 I report to the charity trustees on my examination of the accounts of the Word for Life Trust (the Trust) for the year ended 31" December ?0?3. Responsfibilftties and basts of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I hai"e folloii'ed all applicable Directions given by the Charity Commission under section 145(i)(b) of the Act. Independent examfiner's statement I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination oii.ino me cause to believe that in any material respect- accounting records were not kept in respect of the Trust as required by section 130 of the Act. or the accounts do not accord with those records; or the accounts do not comply w'ith the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than ani" requirement that the accounts give a true and fair view which is not a matter con>idered as part of an independent examination. 27. Ic)i+ Stewart Wright (Retired Fellow of the Institute of ch￿ .4ccounts in England & Wales) 27 The Uplands Nailsea North Somerset BS48 4RS Page 9 Word For Life Trust Statement of Financial Actiiities for the Year Ended 31" DeceD]ber 2023 31.12.23 Total unrestricted funds 31.12.22 Total unrestricted funds Notes INCOME AND ENDOWMENTS FROM: Donations 45,833 40,427 Total Income 45,833 40,427 EXPENDITURE ON: Charitable activities Contribution to Lwc/ARK {India) Staff costs Travelling Office costs Course/ Event Expenses Accountancy Other Total expenditure on charitable activities 18,977 27.201 21,258 27,096 4,952 493 I.(￿5 170 276 562 48251 276 526 s4,E￿I Total expenditure 54,601 NET INCOME/(EXPENDITURE) ,{14181 (14.174) BALANCES BROUGHT FORWARD I JANUARY 22,648 BALANCES CARRIED FORWARD 31 DECEMBER 8,474 The notes on pages 11 to 13 form part of these financial statemert5 Pag¢ 10 Word For Life Trnst Balance Sheet at the Year Ended 31° December 2023 31.12.23 Total unrestricted funds 31.12.22 Total unrestricted funds Notes CURRENT ASSETS Cash at bank 6,056 6,056 8,474 8,474 LIABILITIES NET CURRENT ASSETS 6,056 8,474 TOTAL ASSETS LESS CURRENT LIABILrriES 6,056 8,474 NET ASSETS 6.056 8,474 FUNDS Unrestricted funds 6,056 8,474 TOTAL FUNDS 6.056 8,474 and were signed on its behalf by: ] 2024, Mr K Hawkins (Trustee) The notes on pages 11 to 13 form part of these financial statement Pa2¢11 Word For Life Trust Notes to the Financial Statements for the Year Ended 31Sf December 2023 ACCOUNTING POLICIES Basis of preparing the financial ststements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102} 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standaid applicable in the UK and Republic of Ireland {FRS 102) {effective l January 2015),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. on a cash basis. This is allowed for a charity of this size. Income All income is recognised in the Statement of Financial Actith as it is received. Expenditure Liabilities are recognised as expenditure as they are paid. ExFEn(rrture is accounted for on a cash basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular ttry have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from tax on its charitable actiVTties. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scherr*. payable to the charity's Pension scheme are charged to the Statement of FinwKwl the period to which they relate. INCOME The Charitvs only source of income is from donations and leg￿ T1￿2 va5 rK> roxne from trading activities in the periods under review. TRUSTEES. REMUNERATION AND BENEFITS Trustees, remuneration There were no trustees, remuneration or other benefits for the year er#kn 31" tkn 2023 nor for the year ended 31 December 2022. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2023. ended 31 December 2022. STAFF COSTS The number of employees during the year and the previous year was trtryo. amounted to £27,201 (2022: £25,843). There were no employeeswith emolurrets Both employees are enrolled in a workplace penstonscheme, contributions to £1,357 in 202312022: £1,253). Page 12 Word For Life Trust Notes to the Financial Statements for the Year Ended 31st Decetnber 2023 MOvEmE￿r OF FUNDS 2023 Unrestricted Funds 2022 Unrestricted Funds NET MOVEMENTS Total Funds Total Funds Income From charitable activities Donations and legacies Other trading activities Investment income 45,833 45,833 40,427 40,427 45,833 45,833 40,427 40,427 Expenditure On raising funds On charitable activities 48.251 48,251 12.418) 48,251 48,251 (2,418} 54,601 54,601 {14,174} 54,601 54,601 (14,174) Surplus (Deficit) for year Balance at l January 202312022 8.474 8,474 22,648 22,648 Balance at 31 Dec. 202312022 6.056 6,056 8,474 8,474 Represented by: Fixed assets Investment assets Debtors and prepayments Cash equivalents Creditors and accruals 6,056 8,474 8,474 6.056 6.056 8,474 8,474 The charity has only its unrestricted general fund. It has no restricted or endowment funds. RELATED PARTY DISCLOSURES Stephen Michael Hawkins (Employee-Trustee) Es the son of trustees Keith Hawkins (KH) and Frances T Hawkins (FTH}, but was first before KH and FTH became trustees.