2023-12-31-accounts - United Pentecostal Church In Europe Trust

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

UNITED PENTECOSTAL CHURCH IN EUROPE

Charity Registration 1086895

31 December 2023

Annual Report and Financial Statements

Tandem Accounting Limited Chartered Accountants 17 Heathville Road London N19 3AL

UNITED PENTECOSTAL CHURCH IN EUROPE

Annual Report and Financial Statements 2023 Contents

	Page
Legal and administrative information	2
Annual Report of the Trustees	3
Independent Examiner's report to the Trustees	7
Statement of financial activities	8
Balance sheet	9
Notes to the financial statements	10

UNITED PENTECOSTAL CHURCH IN EUROPE

Legal and Administrative Information For the year ended 31 December 2023

Charity Name United Pentecostal Church in Europe. The Church was established on 12 March 2001. Charity Number The Church is registered with the Charity Commission with number 1086895. Affiliations The Church is affiliated to Iglesia Pentecostal Unida de Columbia (United Pentecostal Church of Colombia) which is a Colombian based organization of the Oneness Pentecostal movement. Principal Address Part 4[th] Floor South, 224-236 Walworth Road, London SE17 1JE. Governing Document Trust deed dated 12 March 2001. Objective To advance the Christian faith, to relieve persons who are in conditions of need or hardship, and to promote such other charitable purposes as the Trustees think fit. Trustees The Trustees who served during the year or who were serving at the date of this report were: Rev. Sixto Antonio Silva Mera Hector Julian Camelo Munoz Angel Cabrera Michelle Jaramillo Key Management Those in charge of planning, directing, controlling, running and operating the Charity, Personnel including those members of staff who are the senior management personnel to whom the trustees have delegated significant authority or responsibility in the day-to-day running of the charity, are the Trustees and the Church Administrator. Bankers HSBC Bank 45 Bank Street Jubilee Place Canary Wharf London E14 5NY Independent Examiner John Helm ACA Tandem Accounting 17 Heathville Road London N19 3AL

UNITED PENTECOSTAL CHURCH IN EUROPE

Annual Report of the Trustees For the year ended 31 December 2023

The Trustees submit their annual report and the financial statements of United Pentecostal Church In Europe (“the Church”) for the year ended 31 December 2023. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP2019 (FRS102)). The legal and administrative information set out earlier in this document forms part of this report.

1. Structure, Governance & Management

1.1 Trustees

Trustees are appointed by a resolution of the Trustees passed by a majority of the Trustees for the time being (and not just simple majority present at a meeting when the resolution is considered).

The induction process for any newly appointed Trustee comprises an initial meeting with the existing Trustees, to give them the opportunity to explain the background and evolution of the activities of the Church and expected future developments. Those appointed normally have some prior familiarity with the activities of the Church. Information provided to prospective Trustees includes:

copies of the most recent financial statements
a copy of the Trust Deed
a copy of the Charity Commission’s guidance, ‘The Essential Trustee’
a copy of the previous year’s minutes

None of the Trustees receive remuneration for their work as Trustees.

1.2 Day to Day Management

The day-to-day management of the church is undertaken by an eldership, which includes all the Trustees. Two of the Trustees act as Secretary and Treasurer.

1.3 Church Members

Church Membership is open to those who:

have been or are willing to be baptised in the name of Jesus
accept the Statement of Faith of the Church;
commit themselves to serving Christ within the Church and beyond;
abide by the decisions of the eldership of the Church; and
acknowledge their responsibilities as Church Members;

Church Trustees share in the responsibility for the finances, administration, maintenance and activities of the church. Church Trustees meet at least 2 times per annum for business meetings.

2. Activities & Strategies

The Church is a vibrant urban multi-ethnic evangelical congregation with a membership of 270. It currently meets at 5 different locations: 5 branches, North London (Turnpike Lane), East London (Ilford), Central London (Elephant & Castle), West (Richmond) and South London (Croydon).

This year, as part of the church’s expanding mission efforts, Pastor Jorge Dominguez was officially certified with the Ministerial General License on February 11[th] . Additionally, on 26 November 2023, Pastor Mark Lamont was installed as pastor in the town of Falkirk, Scotland.

The National Church now has six pastors: three in training (Nicolas del Giudice, Felipe Sanchez and Mark Lamont); two with General Licenses—Pastor Julian Camelo (granted on 30 December 2022) and Pastor Jorge Dominguez—and one with Ordination Licence, Pastor Antonio Silva.

The Trustees have given due regard to the Charity Commission’s guidance on public benefit. During the year the Church continued to carry out the following activities in order to promote the Gospel in the local neighbourhood and beyond:

UNITED PENTECOSTAL CHURCH IN EUROPE

Annual Report of the Trustees For the year ended 31 December 2023

Saturday and Sunday Worship
Children’s activities
Youth Services
Ladies and men’s Activities
Bible Study and Prayer meeting
Christian Counselling

3. Review of Activities

During the year 2023, some activities and events were held with the purpose of meeting various needs within the congregation.

The Theme for this year was called: “GROWING TOGETHER” based on Ephesians 2:21-22 and with the following objective: Teach the church to grow together in: Righteousness, Truth, Holiness, Freedom, Authority, Submission, Unity, Stature and Generosity.
Celebration – On the 5 February 2023 we held the 10[th] anniversary celebration of our East-London branch. The theme of this event was “Founded on the Rock” Matthew 7:25. We had representatives of all our branches in the London area. It was a special moment of fellowship and renewal in the Lord.
Special Visit – From 9 to 12 February, we were honoured to host Pastor Vicente Arango Varela, the Foreign Missions Director and member of the Honourable Consistory of Elders of the United Pentecostal Church of Colombia. During his visit, we were blessed with wonderful teachings from the Word of God and valuable insights into global missionary work. All our branches gathered together at the Central London Church to partake in this amazing time of communion.
• Missionary Convention – 6 and 7 May at the AFC Wimbledon Stadium with the topic “Jesus, the King of Hope” based on Romans 15:13. Our guest speakers for this international event were: Rev. Angelmiro Camacho, Director of Christian Education and member of the Honourable Consistory of Elders of the United Pentecostal Church of Colombia; Pastor Marcos Pabon (UPCE Missionary in Spain); Pastor Jair Pedrozo (UPCE Missionary in Italy). This was our first major event since the pandemic, and the anticipation within the church was at its peak. We welcomed around 400 attendees across five services—three on Saturday and two on Sunday.
Summer Bible School (SBS) – 25 and 28 July, with the topic “Journeys through the Bible” based on John 5:39. The event was held simultaneously in 5 locations in Greater London (East-London, North-London, Central-London, Richmond and Croydon. Children aged 5 to 12 from our churches and the local community gathered to deepen their understanding of the Word of God. Through singing, handicraft and games they cheerfully engaged in learning and making new friends.
Teenagers Camp – 26 and 27 August with the topic: “Best Friends Forever” . Based in Proverbs 18:24 This event was held at PGL Kids Adventure Camp in Surrey. Around 30 teens between the ages of 12 to 19 gathered to have plenty of fun but also to receive the Word of God.
Ladies’ and Men’s Congresses – 30 September and 1 October. These were separate events held in two different locations. The ladies’ congress at the Central-London branch with the topic: “Women in Love with the Vision” . The event was attended by 120 women. The men’s congress was held at our North London branch with the topic: “Man of his Word” . Based in Proverbs 20:6-7. This event was attended by around 50 men.
National Fellowship – On 14 and 15 October we gathered under the theme “Committed,” based on 1 Kings 8:61. We were honoured to welcome Pastor Hector Campuzano, President of our mother church in Colombia, as our special guest. The event saw an attendance of approximately 250 people.
Family Month – November, the theme for the year was “A Family Planted in the House of the Lord,” based on Psalm 92:13. Throughout our regular Sunday services, we explored various spiritual topics, including: Planted in the House of the Lord , An Instructed Family , A Fireproof Marriage , and Living Honestly at Home . We were also blessed during this month to welcome special visitors from Colombia—Pastor Celestino Forero and Pastor Alvaro Torres—who shared their valuable experiences with our congregation. On the 18 November, as part of our Family Month, we hosted a couples’ brunch at the Central London branch, where Pastor Alvaro delivered a powerful conference on the theme: “Love Through Challenges.”
Youth Congress – 8 and 9 December at Central Church with the theme “Winning by Losing” based on John 12:24-25. The speakers for this event were our missionaries Pastor Antonio Silva and Sister Yvette Torres. The topics discussed were: ‘The Joy of surrendering’; ‘A Pure Heart’; ‘Broken Vessels’

UNITED PENTECOSTAL CHURCH IN EUROPE

Annual Report of the Trustees For the year ended 31 December 2023

4. Financial Review

4.1 Financial Activity and Financial Position

The church is funded by the freewill offerings of members and others in attendance.

The Statement of Financial Activities and Balance Sheet can be found on pages 8 and 9 respectively. The Church’s reserves increased by £7,200 during the year (2022 – increased by £8,484). The Balance Sheet shows total assets of £152,168 (2022: £144,968). Included in reserves are amounts totalling £48,691 (2022: £49,249) which are restricted. These monies have either been raised for, and their use restricted to, specific purposes, or they comprise donations subject to donor-imposed conditions.

4.2 Reserves Policy

The Trustees have examined the requirements for free reserves, i.e. those unrestricted funds not invested in tangible fixed assets. The Trustees consider that, given the nature of the church’s work, free reserves should be equivalent to approximately 6 months’ routine general fund expenditure, plus committed future expenditure on other projects, where funds permit. The Trustees are of the opinion that this provides sufficient flexibility to cover temporary shortfalls in incoming resources and will allow the church to cope and respond to unforeseen emergencies whilst specific action plans are implemented. At 31 December 2023 the church had net free reserves of £103,074 (2022: £95,166).

Total reserves Less: tangible fixed assets Less: restricted funds Free reserves Free reserves requirement: 6 month’s budgeted routine expenditure	2023	2022 £ 144,968 (553) (49,249)
	£

	152,168
	(403)
	(48,691)

		95,166
	103,074

		100,000

	125,000

The Trustees are aware that the free reserves requirement is currently in excess of the free reserves held and are considering ways in which free reserves can be increased in the medium term and the reserves requirement reduced.

4.3 Investment Policy

The Church currently invests funds in excess of immediate working capital requirements in an interest bearing bank account.

4.4 Grants Policy

The Church issues grants in response to special appeals aimed at supporting missionary efforts both within the UK and internationally. All grants are subject to an annual review and are awarded or renewed based on the recipient’s adherence to predetermined criteria established by the Church. The Church retains the right to amend or discontinue grants at its discretion, pending the outcome of these reviews.

Additionally, the Church provides discretionary benevolent gifts (also referred to as “love gifts”), which may be issued anonymously. These gifts are granted at the sole discretion of the trustees and/or pastors and are intended to assist individuals facing financial hardship or other needs, both within and outside the Church fellowship.

5. Plans for Future Periods

Looking ahead, we are keenly aware of the pressing need to extend our mission beyond the London Metropolitan area. Our vision is to establish new churches across the United Kingdom, bringing the message of Christ to regions that have yet to be reached. This expansion will involve not only planting new congregations but also investing in the development and training of new pastors and church leaders. By equipping them with the spiritual and practical tools needed for ministry,

UNITED PENTECOSTAL CHURCH IN EUROPE

Annual Report of the Trustees For the year ended 31 December 2023

we aim to prepare for the forthcoming harvest of souls in these areas. With God’s guidance, we are committed to spreading the Gospel throughout the nation and fulfilling our call to make disciples in every corner of the UK.

6. Responsibilities of Trustees for the Financial Statements

The Trustees are responsible for preparing the report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law in England and Wales requires the Trustees 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 the incoming resources and application of resources of the charity for that period.

In preparing those financial statements, the Trustees is required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles of the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the activities of the charity will continue.

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. The Trustees are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees is responsible for the maintenance and integrity of the Church and financial information included in the Church’s website.

7. Approval

The report of the Trustees was approved by the Trustees on 31 October 2024 and signed on its behalf by:

Rev. Sixto Antonio Silva Mera Trustee

UNITED PENTECOSTAL CHURCH IN EUROPE

Report of the Independent Examiner to the Trustees of United Pentecostal Church in Europe

I report on the financial statements of United Pentecostal Church In Europe for the year ended 31 December 2023, set out on pages 8 to 15.

This report is made solely to the Trustees in accordance with section 145 of the Charities Act 2011 (“the Act”). My independent examination has been undertaken so that I might state to the Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by the law, I do not accept responsibility to anyone other than the Trust and the Trustees for my independent examination, for this report, or the opinions I have formed.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The Trustees considers that an audit is not required for this year (under section 144(2) of the Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts (under section 145 of the Act);
To follow the procedures laid down in the General Direction given by the Charity Commission (under section 145(5)(b) of the Act); and
To state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER’S STATEMENT

My examination was carried out in accordance with General Directions given by the Charity Commissioners. 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 the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

INDEPENDENT EXAMINER’S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the church as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

John Helm ACA 31 October 2024

UNITED PENTECOSTAL CHURCH IN EUROPE

Statement of Financial Activities For the year ended 31 December 2023

Unrestricted Funds 2023 £ 261,465 -		Unrestricted Funds 2022 £ 248,466 87
	Total
	2023
	£

	318,165
	-

261,465		248,553
	318,165

1,153 252,566 253,719 7,746 12 7,758 95,719 103,477		71 228,966

	1,321
	309,644

		229,037
	310,965

		19,516
	7,200

		-
	0

		19,516 76,203
	7,200

	144,968

		95,719
	152,168

UNITED PENTECOSTAL CHURCH IN EUROPE

Balance Sheet As at 31 December 2023

		Unrestricted	Restricted
		Funds	Funds	Total	Total
	Note	2023	2023	2023	2022
		£	£	£	£
Fixed Assets
Tangible Assets	6	403	-	403	553
Current Assets
Debtors	7	56,671	-	56,671	73,350
Cash At Bank And In Hand		51,138	48,691	99,829	73,879
		107,809	48,691	156,500	147,229
Creditors - Amounts Falling Due
Within One Year	8	4,735	-	4,735	2,814
Net Current Assets		103,074	48,691	151,765	144,415
Net Assets		103,477	48,691	152,168	144,968
Represented By:
Restricted Income Funds	9	-	48,691	48,691	49,249
Unrestricted Income Funds		103,477	-	103,477	95,719
Total Funds		103,477	48,691	152,168	144,968

The financial statements were approved by the Trustees on 31 October 2024 and signed on its behalf by:

7 Hector Julian Camelo Munoz Trustee

UNITED PENTECOSTAL CHURCH IN EUROPE

Notes to the Financial Statements For the year ended 31 December 2023

1. Accounting Policies

The United Pentecostal Church in Europe is a charity. The registered office address is Part 4[th] Floor South, 224-236 Walworth Road, London SE17 1JE.

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of accounting

The financial statements have been prepared under the Charities Act 2011 and in accordance with the Charities Statement of Recommended Practice (Charities SORP 2019 (FRS 102)) and Financial Reporting Standard 102 (FRS 102). The financial statements are drawn up on the historical cost basis of accounting.

The financial statements include all transactions, assets and liabilities for which the Trustees are responsible in law. They do not include the accounts of church groups that owe an affiliation to another body or those that are informal gatherings of church members.

The Church meets the definition of a public benefit entity under FRS 102.

Going Concern

The Church is a going concern. Taking into account reserves and anticipated recurring income, the Trustees are confident that the Church remains a going concern for at least twelve months from the date of approval of these accounts.

Income recognition

Voluntary income and donations (including legacies) are accounted for once the Church has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Church; this is normally upon notification of the interest paid or payable by the bank.

Expenditure recognition

Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value.

Expenditure included in Raising Funds includes amounts incurred mainly in generating Gift Aid income.

Charitable expenditure includes those costs in fulfilling the Church’s principal objects, as outlined in the Report of the Trustees. These include grants made, governance costs and support costs. Governance costs comprise all costs involving the public accountability of the Church and its compliance with regulation and good practice. These costs include costs related to the independent examination and legal fees.

The Church is not registered for VAT and accordingly expenditure includes VAT where appropriate.

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the Statement of Financial Activities on a straight-line basis over the minimum lease term.

Tangible Fixed Assets

The cost of furniture, fittings and equipment, less any expected residual value, is depreciated on a straight-line basis over the effective useful life of the asset, which has been estimated as four years.

Debtors

Debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid.

UNITED PENTECOSTAL CHURCH IN EUROPE

Notes to the Financial Statements For the year ended 31 December 2023

1. Accounting Policies (continued)

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.

Fund accounting

The funds held by the charity are either:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2. Income

Unrestricted Funds 2023 £ Donations & legacies Offerings and donations 237,597 Grants - Income tax reclaimed 23,000 260,597 Investments Bank Interest 868 261,465	Restricted Funds 2023 £ 35,759 20,941 - 56,700 - 56,700				Total 2022 £ 251,871 - 21,468
			Total
			2023
			£

			273,356
			20,941
			23,000

					273,339 87
			317,297

			868

					273,426
			318,165

3. Expenditure – Raising Funds

Cost of raising funds Event costs Stationery Financial charges	Unrestricted Funds 2023 £ Restricted Funds 2023 £ 827 27 - - 326 141 - - 1,153 168				Total 2022 £ 58 4 9
			Total
			2023
			£

			854
			-
			467
			-

					71
			1,321

UNITED PENTECOSTAL CHURCH IN EUROPE

Notes to the Financial Statements For the year ended 31 December 2023

4. Expenditure on Charitable Activities

4. Expenditure on Charitable Activities
People – staff and volunteers Church Life & Outreach Giving Office Costs Provision of church building and facilities Governance	Unrestricted Funds 2023 £ 97,480 24,074 2,605 4,284 122,623 1,500 252,566	Restricted Funds 2023 £ 44,870 7,213 - 319 4,676 - 57,078		Total 2022 £ 109,139 18,966 1,500 2,558 131,690 1,018
			Total
			2023
			£

			142,350
			31,287
			2,605
			4,603
			127,299
			1,500

				264,871
			309,644

4a. Staff costs

Included within Expenditure on Charitable Activities are the following staff costs:

Unrestricted Funds 2023 £ Restricted Funds 2023 £ Wages and salaries 70,617 11,470 Employers National Insurance 4,629 246 Employer Allowance (4,629) (246) Pension contributions 965 304 71,582 11,774 Of which the following gross salaries were paid to Key Management Personnel 55,119 -				Total 2022 £ 67,800 4,345 (4,345) 908 68,708 57,000
		Total
		2023
		£

		82,087
		4,875
		(4,875)
		1,269

		83,356


		55,119

The average number of employees during the year was 6 (2022: 5), being 3 (2022: 3) full time ministers and 3 (2022: 2) part-time ministers. No employee received emoluments in excess of £60,000 during the year.

4b. Trustee Expenses

The expenses of 2 (2022: 4) trustees amounting to £6,195 (2022: £9,482) in relation to communications, training, travel and subsistence, incurred on church business, were met during the year.

5. Net Income/(Expenditure)

Net income/(expenditure) is stated after charging: Operating lease rentals Depreciation of owned assets Independent examiner fee		2023		2022 £ 86,995 284 1,018
		£

		51,833
		150
		1,500

UNITED PENTECOSTAL CHURCH IN EUROPE

Notes to the Financial Statements For the year ended 31 December 2023

6. Tangible Fixed Assets

6. Tangible Fixed Assets
	Fixtures,
	fittings &
	Equipment
	£
Cost
At 1 January 2023	12,069
Additions	-
Disposals	-
At 31 December 2023	12,069
Depreciation
At 1 January 2023	11,516
Charge For Year	150
Disposals	-
At 31 December 2023	11,666
Net Book Value
At 31 December 2023	403
At 31 December 2022	553

All of the fixed assets are used for charitable purposes.

7. Debtors

Rent deposit Gift Aid Receivable Other debtors		2023		2022 £ 18,571 39,204 15,575
		£

		15,263
		22,803
		18,605

				73,350
		56,671

8. Creditors – Amounts Falling Due Within One Year

Other creditors including taxation and social security Accruals		2023		2022 £ 1,114 1,700
		£

		1,535
		3,200

				2,814
		4,735

UNITED PENTECOSTAL CHURCH IN EUROPE

Notes to the Financial Statements For the year ended 31 December 2023

9. Restricted Funds

At 1 January 2023 £ 27,043 12 22,194 49,249	At 31	At 31
	December
		2023
		£

		27,043
		0
		21,648


		48,691


At 1 January 2022 £ 26,694 0 33,587 60,281		At 31
	December
		2022
		£

		27,043
		12
		22,194


		49,249

The main restricted funds and their uses are as follows:

The Temple Fund was established several years ago to provide funds for the purchase of a new temple in the future.

The Mission Fund is funded by specific donations towards the work of missionaries and missionary organisations both home and abroad.

European Partnership Fund is funded by the United Pentecostal Church of Colombia in respect of costs incurred by the church in respect of the establishment of the international church fellowship (International Fellowship of Oneness Pentecostal Churches).

10. Operating Lease Commitments

As at 31 December 2023 the following operating lease payments are committed to be paid within the following time frames:

Within one year Between two and five years		2023		2022 £ 50,000 183,333
		£

		50,000
		133,333

				233,333
		183,333

UNITED PENTECOSTAL CHURCH IN EUROPE

Notes to the Financial Statements For the year ended 31 December 2023

11. Related Party Transactions

Rev Antonio Silva, a trustee, received remuneration of £32,000 (2022: £32,000) in his employed capacity of pastor. Rev Antonio Silva lives in a manse accommodation provided by the church. During the reporting period, a vehicle was purchased by the church for £9,000 and transferred to Antonio Silva’s name. This transaction has been recorded as a gift.

Hector Julian Camelo Munoz, a trustee, received remuneration of £12,999 (2022: £12,999) in his employed capacity of pastor.

Yvette Torres, spouse of Rev Antonio Silva, received remuneration of £10,120 (2022: £nil) in her employed capacity of Church Administrator.

Rev Antonio Silva, a trustee, is also a director of International Fellowship of Oneness Pentecostal Churches (company reg no 10106247). At 31 December 2023 the church was owed £11,497 (2022: £10,320) by the company for expenditure incurred on the company’s behalf.

During the year Trustees gave a total of £15,095 (2022: £16,525) in unrestricted offerings and donations.