WORD OF LIFE CHURCH (POOLE)
Registered Charity No. 1075775
Unaudited Financial Statements
For the year ended 30 June 2024
NEwfoN MAGNUS
Chartered Certrfied Accountants
Arrowsmith Court
Station Approach
Broadstone
Dorset BH18 8AT

WORD OF LIFE CHURCH (POOLE)
Unaudited Financial Statements
For the year ended 30 June 2024
Contents
Page
Independent Examiners Report
1&2
Trustees Report
3toll
Statement of Financial Activities
12
Balance Sheet
13
Note to the Accounts
14to19

WORD OF LIFE CHURCH (POOLE)
Independent Examinerfs Report to the Trustees of
The Word of Life Church (Poole)
I report on the accounts of the Church for the year ended 30 June 2024, which are set
out on pages 3 to 19.
Respertive Responsibilities to Trustees and Examiner
The Charitvs trustees are responsible for the preparation of the accounts. The charity's
trustees consider that an audit is not required for this year under section 144 of the
Charities Act 2011 and that an independent examination is needed.
It is my responsibility to".
examine the accounts under section 145 of the Charities Att 2011;
to follow the procedures laid down in the general directions given by the Charity
Commission under section 145(5)b; and
to state whether particular matters have come to my attention.
Basls of Independent Examlnerfs Report
My examination was carried out in accordance with the general directions given by the
Charity Commission. An examination includes a review of the accounting records kept
by the charity and a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the accounts, and seeking
explanations from you as trustees concernin8 any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit and
consequently no opinion is given as to whether the accounts present a 'true and fair
view, and the report is limited to those matters set out in the staternent below
page I

WORD OF LIFE CHURCH {POOLE)
Independent Examinerfs Report to the Trustees of
The Word of Life Church (Poole) - continued
Independent Examinerfs Statement
In connection with my examination. no matter has corne to rny attention.
which gives rne a reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with section 130 of the Charities Act
2011; and
to prepare accounts which accord with the accounting records and comply with
the accounting requirements of the Charities Act have not been met; or
b) to which, in my opinion, attention should be drawn in order to enable a proper
understandin8 of the accounts to be reached.
C Dunn FCCA
NEWTON MAGNUS
Chartered Certlfied Accountants
Arrowsmith Court
Station Approach
Broadstone
Dorset BH18 8AT
Date:
11-
page 2

WORD OF LIFE CHURCH (POOLE)
Trustees Report
For the year ended 30 June 2024
Legal and admln5stratlve Information
Charity Number
1075775
Principal Address
17 Kingland Road,
Poole, Dorset
BH15 ISH
Trustees:
Stephen Martin
David Hulbert
Kelvin Papp
Accountants:
Newton Magnus
Arrowsmith Court
Station Approach
Broadstone, Dorset BH18 8AT
Bankers:
Natwest
7 West Borough
Wimborne, Dorset
BH21 IPR
page 3

WORD OF LIFE CHURCH (POOLE)
Trustees Report
For the year ended 30 June 2024
The trustees are pleased to present their annual trustees. report together with the financial
statement5 of the charity for the year ending 30 June 2024.
The financial statements comply with the Charities Act 2011, and Accounting and Reportin8
by Charities: Statement of Recommended Practice.
The trustees who served during the year were:
Stephen Martin
David Hulbert
Kelvin Papp
Objectlves and Artlvlties
Summary of Objectives
The advancement of the Christian Faith.
The holding of meetings of Christian Worship.
The provision for and assistance and support of missionaries and Christian workers.
The publishing, printing and distribution of Christian literature.
The relief of people in special need.
The provision of establishments and facilities in respect of Christian education,
children's nurseries, book/gift shops and coffee shops.
Objectives for the Year
The Church's objectives for the year were to see people of all ages, background, race and
culture brought to faith in Jesus Christ and regularly attend Church activities through
personal contact, advertising and community initiatives.
page 4

WORD OF LIFE CHURCH (POOLE)
Trustees Report
For the year ended 30 June 2024
Continued ....
Significant activities for achieving objectives
The church holds service5 of Christian worship on Sunday morning and Wednesday evening.
Other activities include numerous children's and young people's programs and community
projects in the local area.
Public benefit, objectives and activities
The trustees have given due regard to public benefit when planning the charity's activities,
in accordance with Charity Commission's general guidance on public benefit {January 2008).
The paragraphs above and below Set out the charities activities, achievements and
performance during the year, which are directly related to the objects and purposes which
the charity exists.
The Charity achieves its principal objects and purposes through:
high quality public worship,
pastoral care and support of those in need,
youth activities,
community based projects.
Grant making policies
Grants are made to individua15 and organisations based on the following criteria:
Mission organisations and ministries personally known to the Church and are
accountable for the work they do, including child Sponsorship programmes.
Organisation in the local area known to be in need of extra support such as
women's refuges and teenage pregnancy support.
Individuals within the Church community in need of financial assistance through
hardship, distress or sickness.
page 5

WORD OF LIFE CHURCH (POOLE)
Trustees Report
For the year ended 30 June 2024
Continued .
Use of volunteers
Word of Life Church believes in 8iving people of all abilities the opportunity to serve in
the Church in order to give thern a sense of purpose and belonging. Most of the Church
activities relies on volunteers giving their time and recourses.
Risk
The trustees attively review the major risks facing the Charity on a regular basis.
Achievements and Performances
Review of Charitable Artivities
The Church has continued to achieve its objectives through Sunday and Mid-week Meetings
of Christian Worship and Teaching, Children's holiday clubs and Youth Activities, various
Outreach Events, Community based initiatives (including a used clothing store and mother
and baby support, bible college and social eventsl.
Music
Music continues to play a big part in the life of the Church. The band provides opportunity
for individuals to play together in a contemporary worship environment. New musicians
and vocalists have joined.
Music workshops are in operation enabling children and adults to have vocal training and to
learn an instrument.
The band continues to play and perform a variety of styles for social events.
page 6

WORD OF LIFE CHURCH {POOLE)
Trustees Report
For the year ended 30 June 2024
Continued.
Structure. Governance and Management
Constitution
The Charity is constituted and governed by the terms of the Trust Deed executed on the
24th April 1999. It was resolved to constitute a Trust for charitable objects.
Appointment of Trustees
Recruitment of new trustees is from within the existing Church membership or someone
with the suitable skills who is in leadership in a similar Church.
The existing trustees discuss any nominations for new trustees. Once approached, the
potential new trustee is given a letter of invitation and a period of time, set by the trustees
to consider the invttation. On acceptance of the position the new trustee is inducted at the
next trustee's meeting where all necessary information is given and relevant security checks
are made. At this meeting, the appointment of the new trustee is minuted. and signed by all
trustees as evidence of the appointment.
OrganisotionGI Strurture
Trustees
For the ongoing running of the char.rty
Pastors
For the ongoing vision, direction and discipline
of the Church. Headed by the Senior Pastor.
Ministry team
For the ongoing running of departments
Related Parties
There were no transattions between the charity and related parties during the year other
than administrative salary paid to Mrs SB Martin and a pastoral costs to Mr SJ Martin.
page 7

WORD OF UFE CHURCH (POOLE)
Trustees Report
For the year ended 30 June 2024
Continued .
Community
The Church outreach events are always ongoing and are regularly hosted by the Church for
local people in the form of meals and Social events. Sunday Mornings Teams 80 Out with hot
drinks into the locality to give away and chat to people and help wherever they can.
The Coffee Bar is always open when the Church is open.
Parents ond Young Children
Stay and Play Drop in/Play Café is held in the Church coffee bar on a weekly basis during
term times and ser¥es the community and parents of young pre-school children.
Students
Due to the church's proximity to the hospital and student accommodation, the Church is
easily accessible for students from the hospital and college/university. Students are able to
be involved in the life of the church and receive support in a variety of ways.
Community Support
The Church continues to support the needs of the community, however it can and is in
regular touch with a variety of causes.
Rough Sleepers
Due to the Church's town centre location, the Church continues to give support by means of
food and clothing and hot drinks.
Although rough sleepers are encouraged to contact a more specialised town centre charity.
page 8

WORD OF LIFE CHURCH (POOLE)
Trustees Report
For the year ended 30 June 2024
Continued ..
Training
Ongoing trainin8 is undertaken in the music department with instrurnents, sound
engineering and media.
Training is continually given to encourage members to be involved in activities in the Church
and the community.
For example, we run a coffee bar, which has enabled some Church members to train in
operating as a Coffee Shop Barista.
Colendar
The Church calendar has continued to be full, particularly at Christmas and Easter, when
gifts, hampers and Easter eggs are provided for children and those with special needs.
Mothers and Fathers were honoured on their respected days with special services where
gifts are given.
The Church has hosted events including an annual "all nations Sunday" to celebrate the
diversity of different nationalities and cultures represented in the Church.
Church Membership
Again the Church membership has continued to grow with people of all ages and
nationalities; this has been mainly due to personal invitation and the outreach events
hosted by the Church.
A number of families have had babies during the year resulting in some baby dedication
services.
Seniice of Believers 8apti5rns have been conducted.
Church Building
The church is regularly let to other groups and organisations from the local community
which provides both a service to the local community and additional revenue for the
Church. During the current year the building was not let.
page 9

WORD OF LIFE CHURCH (POOLE)
Trustees Report
For the year ended 30 June 2024
Continued
Internotionol
The Church has continued to help internationals, who have moved into the area from
overseas, to acclimatise to their new environment. The Church has had a particular
influence in the live5 of international students attending local language schools and medical
students posted at the local hospital.
Financial Review
Reserves
The Charity's policy is to pursue its objectives to the best of its ability whilst retaining
sufficient reserves on general fund to ensure existence of the Church for its members. At
the year end the Charity held £3,878 in un-restricted reserves (2023: £14,998) The Charity
currently has no restricted funds.
Principle Source of Funding
The principle source of funding is through donations from Church rnembers.
Expenditure has contributed primarily towards the advancement of the Christian faith.
ststement of Trustees Responsibilities
Charity law requires the Church to prepare financial statements for each financial year,
which give a true and fair view of the State of affairs of the charity and of its financial
activities for that period and adequately distinguish any material special trust or other
restricted fvnd of the charity. In preparing those financial statements the trustees are
required to:
a) select suitable accounting policies and then apply then consistently;
b) make judgernents and estimates that are reasonable and prudent;
c} state whether the policies adopted are in accordance with the appropriate SORP on
Accounting by Charities and the Accounting Regulations and with applicable
accounting standards, subject to any material departures disclosed and explained in
the financial statements; and
Page 10

WORD OF LIFE CHURCH (POOLE)
Trustees Report
For the year ended 30 June 2024
a) prepare the financial statements on the going concern basis unless it is
inappropriate to assume that the charity will continue.
The Trustee's are responsible for keeping proper accounting records which disclose, with
reasonable accuracy at any time, the financial position of the charity, and to enable them to
ensure that the financial statements comply with the Charities Act 2011. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps
for the prevention and detertion of fraud or other irregularities.
Declaration
The Trustees declare that they have approved the Trustees, report above.
Signed on behalf of the charitvs trustees.
Signature(sl...................
Full name(s) Stephen J Martin
Position Pastornrustee
Date .
page 11

WORD OF UFE CHURCH {POOLE)
ststement of Financlal Activitle$
For the year ended 30 June 2024
2024
2023
note
Unrestricted Restricted
Fund
Fund
Totsl
for year
Totsl
for year
Income from:
li
Donations and legacies
Charitable activities
Investments
116,299
12.555
116299
12.555
126,908
13,998
37
Total
128.922
128.922
140.943
Expendlture on:
12
Charitable activities
Other
76.812
63.239
76,812
63239
85.220
63.330
Total
140.051
140x151
148.549
Net movement on funds
(11,1291
(11.129)
{7,607)
Recondllatlon of funds:
Total funds brought fon¥ard
Transfer of funds
14,998
14,998
22,605
Total funds carrled forward
3,869
3.869
14,998
page 12

WORD OF LIFE CHURCH (POOLE)
Balance Sheet as at 30 June 2024
2024
2023
note
Tanglble Fixed Assets
1,609
2,116
Current Assets
Cash at bank:.
General account
Business Reserve account
18,307
3,906
20,977
5,548
Other debtors:.
Sundry debtor
262
22,213
26,787
Credltors . amounts falllng due wlthln one year
19,953
13,905
Net Current Assets
2,260
12,882
Net Assets
£3,869
£14,998
Represented by:
General fund (unrestricted)
3,869
14,998
Closing balance
£3,869
£14,998
Approved by the Trustees on
and signed on their behalf
S J Martin
Trustee
page 13

WORD OF LIFE CHURCH (POOLE)
Notes to accounts for the year ended 30 June 2024
l. Accountin8 Polldes
Basis of preparaton
The accounts have been prepared on the historical cost basis in accordance with The
Charities SORP 2019 IFRS1021, accounting stsndards and the CharitiesAct 2011.
The accounts have been prepared on a going concern basis as the Trustee's have no uncertanties about the
charity's ability to continue.
The presentation currency of the financial statements is the Pound Sterling {£)
Tanglble flxed assets
Tangible fixed assets are included at cost
Depreciation rates charged
- Computer equipment
Fixtures, fittings and equipment
- Lease
25% on the reducing balance basis
25% on the reducing balance basis
6.6Th on c05t
Penslon scheme
The charity operates a defined contribution pension scheme. Contributions payable to the
company's pension scheme are chared to the Statement of Financial Activities in the
period to which they relate.
Recognition of incorning rewuros
Incoming resour¢es are recognised in the Statement of Financial ActNtties when the charity is
Segally entitled to the income and the amount can be quantified with reasonable accuracv.
Recognltion of investment Income
Investment income is included in the accounts when receivable.
Recognition of resources expended
Resources expended are recognised in the Statement of Financial ActP4ities when a
liability is incurred.
Current assets- cash at bank and in hand
Cash at bank and in hand is held to meetthe day to day running costs of the charity as theyfall due.
Creditors
Creditors are the amounts owed by they company. They are measured at the amount the charity
expected to have to pay.
Recognlton of donated assets
Donated services or assets are recognised only when material and when the Charity has control over them.
On re￿ipt they are valued on the basis of the ar￿Unt the Charity would be willing to pay for the donated
Fund accounting
Unrestricted funds are available to spend on artivFties that further any of the purposes of the Charity.
Designated funds are funds of the alarity which the trvstees have set aside at their descretion for a spe¢ifi¢
purpose. Re5tri¢ted funds are donations which the donor has specified are to be solely used for a particular
area of the Charity's work.
page 14

WORD OF LIFE CHURCH (POOLE)
Notes to accounts for the year ended 30 June 2024
2, Tanglble Fixed Assets
Computer
Fixtures, Fittings
and Equipment
Lease
Total
Cost
At l July 2023
500
15,020
1,803
17,323
At 30 June 2024
500
15,020
1,803
17,323
Depreclatlon
At l July 2023
Charge for the year
488
12
13,519
375
1,200
120
15,207
507
At 30 June 2024
500
13,894
1.320
15,714
Net Book Value
At 30 June 2024
1,126
At 30June 2023
12
1,501
603
2,116
page 15

WORD OF LIFE CHURCH (POOLE)
Notes to accounts for the year ended 30 June 2024
3. Credltors . amounts falllng due wlthln one year
2024
2023
Sundry creditors
Social security and other taxes
8,229
11,724
8,207
5,698
19,953
13,905
4. Trustees Remuneratlon and Expenses
During the year no trustee was paid a remuneration for their dutie5 a5 a trustee12023: Nil)
During the year the following trustees were reimbursed for expenses.
2024
2023
SJ Martin
S Papp
SB Martin
K Papp
H Martin
118
76
80
105
13
249
172
128
1,799
73
Mr S J Martin was paid for his services as a pastor, £34,25012023'. £38,050)
5. Staff Costs
2024
2023
Gross salary
Employers National Insurance
Pension-employee and employer costs
25,000
2,195
1,750
25,000
5,118
1,750
Average number of staff Ifull timel
Pastoral Servlces {Mr 5 J Martln)
Services and expenses
34.263
38,050
6. Accountancy Servlces
2024
2023
Independent examination costs
Accountancy services
810
810
750
750
1.620
1,500
page 16

WORD OF LIFE CHURCH (POOLE)
Notes to accounts for the year ended 30 June 2024
7. Movement In funds
01 July 2023
Income
Expenses TransFers
30 June 2024
Unrestrfcted funds
General fund
14.998
128.922
1140.051)
3.869
14,998
128,922
1140.051)
3,869
Prlor year
01 July 2022
Income
Expenses
Transfers
30 June 2023
Unrestrirted funds
General fund
22,￿5
140.943
(148.549)
14,998
22,605
140.943
(148,549)
14,998
8. Analysls of net assets between funds
2024
2023
Restrirted
Un-restrtrted
Restrlcted
Un-restrlrted
Fixed assets
Cash at bank
Other creditors
Sundry Debtors
1.609
22.213
119,9531
2,116
26,787
113.905)
3.869
14,998
9. Rent due on property lease
2024
2023
Rent due under one year
Rent due one to five years
43.¢J)O
86,iJ)O
43,000
129,000
10. Related party transartion$
During the year Mrs SB Martin, the wife of the trustee Mr SJ Martin. receNed
a totsl of £25.00012023.' £25.0001 as a salary for administrative services.
Mr SJ Martin was paid for pastoral serrfices £34.250 {2023: £38,050)
page 17

WORD OF UFE CHURCH (POOLE)
Notes for the year ended 30 June 2024- contlnued
11. Analysls of incoming resources
2024
2023
General Restricted
Total
Total
Fund
Fund for year for year
(unrestricted)
Donations
Bank interest received
Miscellaneous income
116,299
116,299 126,908
68
37
12,555
13,998
12,555
Total incoming resources
128,922
128,922 140,943
12. Analysis of resources expended
2024
2023
General Restricted
Total
Total
Fund
Fund for year for year
{unrestrirted)
Direct charitable expenditure
Pastoral services and expenses
Wages
Pension (employees and employers contribL
Employer Nic's
Youth and children
Tithes and gifts
Mission givings
Music expenses
Events and groups
Coffee shop refreshments
Miscellaneous
Depreciation
Congregational insurance
34,263
25,000
1,750
2.195
953
3.497
2,813
1,075
34,263
25,000
1,750
2,195
953
3,497
2,813
1,075
1,040
1,139
1,717
507
863
38,050
25,000
1,750
5,118
1,676
3,690
2,637
1,769
1,368
1,501
1,251
625
786
1,139
1,717
507
863
Total direct charitable expenditure
76,812
76,812
85,220
page 18

WORD OF LIFE CHURCH IPOOLE)
Notes for the year ended 30 June 2024 - contlnued
2024
2023
General Restricted
Total
Total
Fund
Fund for year for year
(unrestrictedl
Management & administration costs
Office costs
Accountancy
HMRC interest
7,051
120
764
7,051
120
764
6,834
1,500
1,145
Establishment costs
Rent
Rates and water
TV licence
Light and heat
Repairs
43,OiXI
2,429
159
6,141
3,575
43,000
2,429
159
6,141
3,575
43,000
1,808
159
7,368
1,516
63,239
63,239
63,330
page 19