2025-04-30-accounts

Registered Charity No: 1092469

Living Stones Christian Life and Media Centre

Trustees’ Report and Financial Statements

;

30 April 2025

Living Stones Christian Life and Media Centre 30 April 2025

Contents	Pages
Trustees’ Annual Report	1-3
Independent Examiner's Report	4
Statement of Financial Activities	5
Balance Sheet	6
NotestotheAccounts	7-12

1

Living Stones Christian Life and Media Centre

Trustees’ Annual Report for the year ended 30 April 2025

The Trustees present their report and accounts for the year ended 30 April 2025.

Reference and Administrative Information

Living Stones Christian Life and Media Centre was constituted by a Trust Deed on the 4 April 2002 which was amended by a Deed of Variation on 20 May 2002 and by a further Deed of Variation on 29 October 2018.

The Trust is registered with the Charity Commissioners No. 1092469.

Living Stones Christian Life and Media Centre is also known as The Living Stones of Birmingham.

The main address for contacts is:-

Unit 1, Tamebridge Industrial Estate Aldridge Road Perry Barr Birmingham B42 2TX

Bankers:

Lloyds Bank Walthamstow Branch PO Box 1000 BX1 1LT

The Trustees at 30 April 2025 were:-

G du Plessis J M Lennox N Lennox S Mutsanga J Adegoke

G du Plessis is the Chair of the Charity.

Structure, Governance and Management

The governing document which also acts as the constitution is the Trust Deed dated 4 April 2002 as amended.

Trustees are appointed by resolution of the Trustees provided they sign a Declaration of Willingness to act as a Trustee and a statement that he or she will adhere to the faith for the time being promoted by the Charity.

Trustees are recruited from the congregation, other ministries or recommended by an existing Trustee. New Trustees must be practising Christians, of moral fibre and integrity and support strong family values.

2

Living Stones Christian Life and Media Centre

Trustees’ Annual Report for the year ended 30 April 2025 (Continued)

Objectives and Activities

The objects of the Charity are:

(i) the establishment of Christian fellowship meetings;

(ii) the establishment of Christian teaching classes and to distribute Christian teaching material;

(iii) the promotion of Christian evangelistic events and literature;

(iv) the promotion and support of international Christian ministries and events; (v) the production and distribution of creative Christian media.

The Charity continued with its objectives, to gather under one roof for Sunday meetings as well as smaller weekly meetings and so, was able to advance with in person fellowship meetings as well as online social platform meetings to ensure that the objectives of the Charity could best be carried out.

Small group meetings operate during the week included a safe space for the congregation and the general public, to meet in a relaxed environment where they could receive support for grief, loneliness, anxiety and other emotional challenges.

Various other meetings continue, in person and via social media, with in-depth training for men, women, youth and families in general.

The Charity continued to partner with other like-minded organisations to assist with the provision and distribution of food and clothes into the local community.

The Charity was still accessible to assist with online awareness of community issues and able to use social media platforms to promote Christian lifestyle and to encourage harmony amongst diverse cultures found in Birmingham.

The Charity continued to support overseas missions as well as local charities.

Whilst undertaking the above-mentioned activities the Trustees had due regard to guidance published by the Charity Commission on public benefit issues.

Achievements and Performance

During the year the Charity has continued to achieve its objectives providing significant benefits to the congregation and within the local area.

In October 2023, the Charity opened a pantry to provide families and individuals with a choice of food and household items to purchase for a small donation. In particular, the Charity is seeing an increasing number of people from a wider footprint helped by the Living Stones Pantry. We are providing reliable, low-cost access to nutritious food, alongside a warm and supportive community environment. Our aim is to ensure that households can source core goods at an affordable cost so as to reduce food insecurity in our constituency. As well as non-perishable foods, we provide fresh fruit and vegetables, as well as women’s hygiene products, at no extra charge, supporting the health and wellbeing of those who rely on our services. Since we opened in October 2023, we have built strong partnerships with various food networks and major supermarkets, enabling us to collect surplus food which we distribute to those in need. This not only plays an important role in reducing food waste but also increases the amount and range of support we can offer to those experiencing the impact of the cost of living crisis. Our service model places dignity, choice, and community connection at its heart.

3

Living Stones Christian Life and Media Centre

Trustees’ Annual Report for the year ended 30 April 2025 (Continued)

Financial Review

The Charity receives donations which are then utilised in achieving the objects of the Charity.

During the year ended 30 April 2025, the Charity received donations and Gift Aid Claims amounting to £277,510 (2024 - £250,271) of which £251,638 (2024 - £262,478) was spent in pursuit of the Charity’s objectives. At 30 April 2025, the Unrestricted Funds were £20,223 (2024 - £1,963). At 30 April 2025, the Restricted Funds held were £14,693 (2024 - £7,081).

Reserves Policy

The Trustees consider that the funds within the Charity should be at a level to cover operational costs for at least 4 months. At present, the Charity’s reserves are equivalent to less than 1 month's operational costs. The Trustees are striving to increase the Charity’s reserve levels and the Charity continues to operate during 2026.

The reserves are needed to bridge the funding gap between spending on the Charity’s overheads and the receipt of new funds.

The reserves include cash at bank. The Trustees monitor the cash levels on a regular basis.

Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to Charities in England & 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 these financial statements the Trustees are required to:-

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP 2019 (FRS 102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time, the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity Accounts and Reports Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website.

ei ie Trustees on 5 February 2026 signed by:

Mr G du Plessis

4

Independent Examiner’s Report to the Trustees of Living Stones Christian Life and Media Centre

| report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 30 April 2025 which are set out on pages 5 to 12.

Responsibilities and basis of report

As the Charity’s Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

| report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

| have completed my examination. | 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:

1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

2. 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.

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

Mr D | Hotchkiss Chartered Accountant

Brook House Moss Grove Kingswinford West Midlands DY6 9HS

5 February 2026

5

Living Stones Christian Life and Media Centre

Statement of Financial Activities For the year ended 30 April 2025

					Total	Total
			Unrestricted	Restricted	Funds	Funds
		Notes	Funds	Funds	2025	2024
	Incoming Resources		£	£	ral	£
	Voluntary income Donations Gift Aid		166,680 27,105	9,690 -	176,370 27,105	157,170 26,412
	Grants received		1,000	8,000	9,000	13,291
	Activities for generating funds	2	64,530	505	65,035	53,398
	Total Incoming Resources		259,315	18,195	277,510	250,271
	Resources Expended
	Cost ofgenerating voluntary income Activity costs		4,310	~ 7,594	11,904	15,677
	Charitable Expenditure
	Charitable donations		590	1,390	1,980	10,170
	Rent Rates		94,760 8,434	- -	94,760 8,434	96,781 7,786
	Heat, light and water Printing, postage and stationery Insurance		20,396 5,250 4,849	- - -	20,396 5,250 4,849	22,736 4,755 839
-	Telephone Depreciation Loss on disposal ofassets		484 2,250 -	- - “	484 2,250 -	634 2,458 1,962
	Repairs and renewals		5,957	20	5,977	7,272
	Governance Costs
	Wages Pension costs	3)	86,208 1,697	- -	86,208 1,697	83,610 1,631
	Sundry costs Legal and professional costs		81 7,368	- -	81 7,368	204 5,963
	Total Resources Expended		242,634	9,004	251,638	262,478
	Net (expenditure)/incoming resources before transfers		16,681	9,191	25,872	(12,207)
	Transfers between funds	6	1,579	(1,579)	-	-
	Net movements in funds forthe year		18,260	7,612	25,872	(12,207)
	Total funds brought forward		1,963	7,081	9,044	21,251
	Totalfundscarriedforward		20,223	14,693	34,916	9,044

6

Living Stones Christian Life and Media Centre

Balance Sheet - 30 April 2025

		2025			2024
	Notes	£	£	é		£
Fixed Assets
Tangible fixed assets	7		24,578			13,928
Current Assets
Debtors and prepayments	8	29,863		10,078
Cash at bank and in hand		6,304		12,708
		36,167		22,786
Liabilities: (amounts falling
due within one year)	9	(25,829)		(27,670)
Net current assets			10,338			(4,884)
NetAssets			34,916			9,044
Funds ofthe Charity:
Unrestricted Funds	10		20,223			1,963
Restricted Funds	10		14,693			7,081
TotalFunds	11		34,916			9,044

The financial statements on pages 5 to 12 were approved by the Trustees on 5 February 2026 and signed on their behalf by:

Mr G du Plessis

Living Stones Christian Life and Media Centre

Notes to the Accounts - 30 April 2025

• 1 Accounting Policies

• (a) The accounts have been prepared under the historical cost convention in accordance with applicable accounting standards and follow the recommendations in Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP 2019 (FRS 102)) and comply with these Charities (Accounts and Reports) Regulation 2005 issued under the Charities Act 2011.

• (b) Voluntary income received by way of donations and gifts to the Charity is included in full, in the Statement of Financial Activities when received.

• (c) Intangible income is valued and included in income to the extent that it represents goods or services which would otherwise be purchased. Where it is not possible to value the goods or services, such as volunteer time, the accounts do not include this value.

• (d) Investment income is accounted for in the year in which the Charity is entitled to receipt.

• (e) Expenditure is accounted for on an accruals basis.

• (f) Unrestricted Funds are donations and other incoming resources received or generated for the objects of the Charity without further specified purposes and are available as General Funds.

• (g) Restricted Funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is identified to the Fund.

• (h) Asa Registered Charity, no liability to taxation arises.

• (i) Tangible fixed assets are valued at cost.

• (j) | Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

• Leasehold improvements - 20% straight line Equipment - 15% reducing balance

• (k) Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Charity. Subsequently, they are measured at the cash or other consideration expected to be received.

• (I) Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources, and the amount of the obligation can be measured with reasonable certainty.

8

2 Activities for Generating Funds

Living Stones Christian Life and Media Centre

Notes to the Accounts - 30 April 2025

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2025|2024| |£|pa| |Rent|received|33,848|33,522| |Venue|hire|23,944|15,226| |Events|2hS|1,032| |Pantry|6,120|2,932| |Other|fund-raising|activities|850|686| |65,035|53,398| |3|Resources|Expended| |2025|2024| |£|oe| |Resources|expended|are|stated|after|charging:| |Independent|Examiner’s|fee|4,000|4,000| |Depreciation|2,250|2,458|

----- End of picture text -----

4 Trustees

None of the Trustees were reimbursed for expenses throughout the current and previous year.

5 Salaries

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |a|£| |This|is|analysed|as|follows:| |Salaries|and|wages|84,615|82,319| |Social|Security|costs|1,593|1,291| |Pension|costs|1,697|1,631| |87,905|85,241| |Number|of employees|earning|in|excess|of £60,000|-|-| |Average|number|of employees|4|5| |Trustees’|remuneration|for|their|pastoral|work|carried|out| |on|behalf|of the|trust,|including|Employer's|NIC|19,642|19,229|

----- End of picture text -----

9

Living Stones Christian Life and Media Centre

Notes to the Accounts - 30 April 2025

6 Transfers between Funds

	Unrestricted £	Restricted £	2025 Ee	2024 £
Net movements in funds foryear	16,681	9,191	25,872	(12,207)
Resources used for the acquisition
oftangible fixed assets	-	-	-	-
Transfers between funds	1,579	(1,579)	-	-
Net movement in funds for
the year	18,260	7,612	25,872	(12,207)
Fixed Assets
		Leasehold
		Improvements	Equipment	Total
		a	£	£
Cost
At 1 May 2024		63,449	69,403	132,852
Additions Disposals		- -	12,900 -	12,900 -
At 30 April 2025		63,449	82,303	145,752
Depreciation
At 1 May 2024		63,449	55,475	118,924
Charge for the year		-	2,250	2,250
Eliminated on disposal		-	-	-
At 30 April 2025		63,449	57,725	121,174
Net Book Value
At 30 April 2025		-	24,578	24,578
At30April2024		-	13,928	13,928

7 Fixed Assets

10

Living Stones Christian Life and Media Centre

Notes to the Accounts - 30 April 2025

8	Debtors
					2025	2024
					£	£
	Debtors				4,557	-
	Lease deposit				19,069	-
	Tax refund				2,342	3,718
	Prepayments				3,895	6,360
					29,863	10,078
9	Liabilities (amounts falling due
	within one year)
					2025	2024
					£	£
	Other taxes and social	security costs			1,004	1,008
	Accruals and deferred	income			24,825	26,662
					25,829	27,670
10	Statement of Funds
					Transfers
		At 1 May 2024	Income	Expenditure	Between Funds	At30 April 2025
		£	£	£	£	5.
	Unrestricted Funds	1,963	259,315	(242,634)	1,579	20,223
	Restricted Funds:
	Building Fund	-	20	(20)	-	-
	Youth Fund	2,171	505	(470)	-	2,206
	Ezra & Esther Project	-	6,075	(1,210)	-	4,865
	Family Fund	1,000	-	-	-	1,000
	Benevolent Fund	712	-	-	-	712
	Cost of living Fund	1,474	810	(919)	-	1,365
	Widows and Orphans Pantry	1,294 430	285 10,500	- (6,385)	(1,579) -	- 4,545
		7,081	18,195	(9,004)	(1,579)	14,693
	TotalFunds	9,044	277,510	(251,638)	-	34,916

11

Living Stones Christian Life and Media Centre

Notes to the Accounts - 30 April 2025

10 Statement of Funds (Continued)

Unrestricted Funds represents free funds of the Charity which are not designated for particular purposes.

The Building Fund represents monies donated towards improvements made to the leasehold premises at Tamebridge Industrial Estate.

The Youth Fund represents monies donated for youth meetings to teach life skills and for fun events.

Ezra Project represents monies donated specifically for the use in funding the needs of orphans, poor children and widows in Nigeria. The Charity support includes meeting ongoing educational needs of school children as well as providing seed-funding to help the local women produce their own sustainable crops to feed the community.

Esther Projects represents monies donated to educate and practically support young ladies in remote and rural areas of the world. The support covers issues related to feminine hygiene and adolescence, schooling relationships and early marriage. The project also fights against genital mutilation and other customs which are detrimental to the physical and emotional well-being of young ladies.

Family Fund represents monies donated which is to be used by families who require a small, short term loan. The loans will be on an interest free basis. Additional monies have also been donated to families in need and on the discretion of the Trustees, those monies are not due for repayment

Benevolent Fund represents monies donated towards assisting families financially when they have lost loved ones.

Cost of Living Fund represents monies donated towards basic living essentials which are distributed as needed. The Charity have found that as there are specific cost of living or health needs of some people, it is best to then provide them with a tailored support to meet those needs. Recipients in need of support are assessed, an agreed plan put in place and where possible, an appropriate voucher or gift card is provided.

Widows and Orphans Fund represents monies donated to help support widows and orphans in the Church as well as those who we locate in the local community.

The Pantry Fund represents monies received in the form of grants and donations to cover the pantry running costs and to purchase essential household supplies to support people in all walks of life in our local community.

12

Living Stones Christian Life and Media Centre

Notes to the Accounts - 30 April 2025

10 Statement of Funds (Continued)

The Trustees have confirmed that the following funds no longer form part of the restricted funds and can be released into the unrestricted funds in order to fund other charitable activities.

Widows and Orphans Fund

1. Analysis of Net Assets between Funds

			2025	2024
	Restricted	Unrestricted	Total	Total
	Funds	Funds	Funds	Funds
	£	£	£	£
Tangible fixed assets	-	24,578	24,578	13,928
Debtors and prepayments	-	29,863	29,863	10,078
Cash at bank and in hand	14,693	(8,389)	6,304	12,708
Current liabilities	-	(25,829)	(25,829)	(27,670)
Totalassets	14,693	20,223	34,916	9,044

12 Related Party Transactions

During the year the Charity received donations from the Trustees amounting to £22,138 (2024 - £19,669).

13 Control

The Charity was under the control of the Trustees throughout the current and previous year.