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2022-12-31-accounts

Board ofDirectors/Trustees Board ofDirectors/Trustees Board ofDirectors/Trustees Dr Olusola
David Oludoyi
Dr Olusola
David Oludoyi
Dr Olusola
David Oludoyi
- Chair
Victoria Modupeola Atere
Adebisi Tajudeen Olowu
Ayodeji
Philip Coo
Samuel Oladele Bakare
Charity registered number 1101824
Registered oNce RCCtS —Living Water Parish
169-171Haydons Road
South Wimbledon
London
SW19 BTB
Independent Examiner Abudey &Company
First Floor
1¹-16Powis Street
Woolwich,
London
SE186LF

Page
Report oftbe Trustees I to 2
independent
Essntiner's
Report
Statement ofFinancial Activities
Balance Slteet
Notes to tbe Financial Statements 6 to l3
Detailed Statement ofFinancial Activities I4 to 15

ORTH YEAR EN DED 31 DECK MBE
2 22
2022 2021
Unrestricted Restricted Total Total
Notes fund fund
f
funds
f
fundsf
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 438,828 438,828 417,050
Investmenl income 3 34 34
Total 438,862 438.862 417,050
EXPENDITURE ON
Parish-Ministry
expenses
4 41,349 41,349 6I,917
Charitable activities 5
Missionary &Charitable Activities 36,369 36,369 16,370
Management
&Administration
251,036 251,036 245,058
Other costs &depreciation 43,748 - 43,748 57,607
Total 372,502 372,502 380,952
NET INCOME 66,360 66,360 36,098
RECONCILIATION
OF FUNDS
Total funds brought
forward
251,609 251,609 215,511
TOTAL FUNDS CARRIED FORWARD 317.969 ~317969 251,609

2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
Notes f f f
FIXED ASSk"I'S
Tangible assets 10 186,611 186.611 192,686
CURRENT ASSETS
Debtors 11 137,152 137,152 138,615
Cash at bmtk and in hand 116,273 116,273 53,606
253,425 253,425 192,221
CREDITORS
Amounts
falling due within one year
12 (7,050) (7,050) (8.066)
NET CURRENT ASSETS 246,375 246,375 184,155
TOTAL ASSETSLESSCURRENT
LIABILITIES 432,986 432,986 376,841
CREDITORS
Amounts
faliing duc atter more than one year
13 (115,017) (115,017) (125,232)
NKT ASSETS 317.969 ~317969 251 609
FUNDS 15
Unrestricted
funds
317,969 251,609
TOTAL FUNDS 317.969 251,609

life or, ifheld under afinance le ase, over the lease term, whichev
lmprovmts
to L/hold
prop 5%on reducing balance
Church
Equipment
25%on reducing balance
Furniture &fittings 15%on reducing balance
Motor vehicles 25%on reducing balance
Office equipmen( 20%on reducing balance

2022 2021f
Tithes and Offerings 318,532 259,664
Sundry
Uonationsrincomc
6,941 1,500
Gilt Aid Claimed 68,500 57,007
Building Fund 2,050 2,220
Rental Income 35,800 36,006
Sale ofCommunion Cups 7,005 7,696
3RSGrant 52,957
438,828 4i7.050
3. INVESTMENT INCOME
2022 2021
f
Bank Interest 34
PARISH-MINISTRY EXPENSES
Raising donations and legacies
2022f 2021f
Honorarium
& Guest Ministers
15,272 10,640
Youth and Outreach Activities 4,763 1.015
Minisny
General Expenses
5,166 9,827
Special Programme Expenses 6.843 33,892
32,044 55,374
Other trading
activities
2022f 2021f
Purchases 9,305 6,543
Aggregate
amounts
~41 349 61,917

Support
Direct costs (see
Costs
f.
nots 6)
f
Totals
f
Missionary &Charitable Activities 36,369 36,369
Management &Administration 251,036 251 036
36,368 ~251 036 287,404
SUPPORT COSTS
Governance
Management
f
Finance
f
costs Totals
Management &,Administration 238,537 7.219 5,280 251,036

STAFF COS TS
2022 2021
Wages and salaries 127,300 122,605
Social security cost» 6,091 6,254
Other pension costs 7,922 7,626
141,313 136,485
The average monthly number of employees during the yem was as follows.
2022 2021
StaE 5 5

KMED CHRISTIAN
R
FGOD
CC
WATER P
ISH
NO
ESTO THF FINANCIA
S
T
- continuetl
R2
2
KMED CHRISTIAN
R
FGOD
CC
WATER P
ISH
NO
ESTO THF FINANCIA
S
T
- continuetl
R2
2
KMED CHRISTIAN
R
FGOD
CC
WATER P
ISH
NO
ESTO THF FINANCIA
S
T
- continuetl
R2
2
KMED CHRISTIAN
R
FGOD
CC
WATER P
ISH
NO
ESTO THF FINANCIA
S
T
- continuetl
R2
2
KMED CHRISTIAN
R
FGOD
CC
WATER P
ISH
NO
ESTO THF FINANCIA
S
T
- continuetl
R2
2
KMED CHRISTIAN
R
FGOD
CC
WATER P
ISH
NO
ESTO THF FINANCIA
S
T
- continuetl
R2
2
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
Unmstricted Restricted Total
fund fundf fundsf
INCOME AND ENDOWMENTS FROM
Donations
and legacies
417,050 417,050
EXPENDITURE ON
Patrish-Ministry
expenses
61.917 61,917
Charitable
running &Administration
expenses
Missionary &Charitable Activities 16,370 16,370
Management
&Administtntion
245,058 245,058
Other costs and depreciation ~57 607 57,607
Total 380,952 380952
NET INCOME 36,098 36,098
RECONCILIATION OF FUNDS
Total funds brought
forward
215,5I I 215,511
TOTAL FUNDS CARRIED FORWARD 251,609 251,609
10. TANGIBLE FIXEDASSETS
Improvmts
to Uhold Church Furniture
prop
f
Equipment
f
&, llttings
f
COST
At I January 2022 389,084 176,551 48.575
Additions 10,583
At 31 December 2022 389,084 187,134 48,575
DEPRECIATION
At I January 2022 221,457 160,583 43,907
Charge for year 8.381 6,638 700
At 31 December 2022 229,838 167,221 44,607
NET BOOK VALUE
At 31 December 2022 ~159246 19,913 3,968
At 31 December 2021 167.627 ~15 968 4,668

TANGIBLE FIXEDASSETS - continued
Motor Office
vehicles equipment
f
Totals
f
COST
At I January 2022
Additions
26,591 18,321 659,122
~10583
At 31 December 2022 26,591 ~18 321 669.705
DEPRECIATION
At I January 2022
Charge for year
25,498
273
14,991
666
466,436
~I6 658
At 3 I December 2022 ~25 771 ~15 657 483.094
NET BOOK VALUE
At 31 December 2022 820 2,664 ~I86 611
At 31December 2021 1,093 3.330 192.686
Church
Equipment
COST
At I January 2022 and 31 December 2022 39,206
DEPRECIATION
At I January
2022
Charge for year
32,163
~176ii
At 31 December 2022 33,924
NET BOOK VALUE
At 31 December 2022 5,282
At 31 December 2021 7,043
11. DEBTORS
2022 2021
f
Amounts
falling
Other Debtors
due within one year. ~5152 6,615
Amounts
fulling
duc ager more than one year:
LWP Assets investment Ltd 132.000 132,000
Aggregate
amounts
137,152 138,615

12, CREDITOR S; AMOUNTS FA LL!NG DUE WITHIN ONE YEAR
2022 2021
f
Taxation and social security 2,769 3.976
Other creditors 4.281 4,090
~7050 8,066
13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
f f.
Bank loans (see note 14) 39,785 50,000
Other creditors ~75 232 75,232
115,017 125,232
14. LOANS
An analysis ofthe maturity ofloans is given below:
2022 2021
Amounts
falling due in morc than
five years:
Repayable
by
instalments:
Bank loans more 5yr by instal 39,785 50,000
15. MOVEMENT IN FUNDS
Net
movement At
At 1,1.22
f
in funds
f
31.12.22
f
Unrestricted funds
General fund 251.609 66,360 317,969
TOTAL FUNDS 251,609 66,360 31'1.969
Net movement in funds, included in the above are as follows:
incoming Resources Movement
i'i"sources cxpcndcd in funds
I.
Unrestricted funds
General
fund
438,861 (372,501) 66,360
TOTAL FUNDS 438,861 I372,501) 66.360

Compara tives for movement
in fumls
Net
movement At
At 1.1.21 in funds 31.12.21
f. f
Unrestricted funds
General fund 215,511 36,098 251,609
TOTAL FUNDS 215,511 36,098 251.609
Incoming Resources Movement
resources
I
expended in funds
Unrestricted funds
General fund 417,050 (380,952) 36,098
TOTAL FUNDS ~417050 t380,952) 36,098
Net
movement At
At 1,1.21 in funds 3 1,12.22
f f f
Unrestricted funds
General fund 215,511 102,458 317.969
TOTAL FUNDS 215,511 102,458 317,969
incoming Resources Movement
resources expended in funds
F.
Unrestricted funds
General fund 855,911 (753,453) 102,458
TOTAL FUNDS 855,911 ~753.453 102,458



FORTHE YEAIIENDED 31D

ECEMBER 2022
2022 2021
8
INCOME AlqD ENDOWMENTS
Donations
and legacies
Tithes and Offerings 318,532 259,664
Sundry Donations/Income 6,941 1,500
Gih Aid Claimed 68,500 57,007
Building
Fund
2,050 2,220
Rental Income 35,800 36,006
Saleof Communion
Cups
7,005 7,696
JRS Grant 52,957
438,828 417,050
Investment
income
Bank Interest 34
Total incoming
resources
438,862 417,050
EXPENDITURE
Raising donations
and legacies
Honorarium
&Guest Ministers
15,272 10,640
Youth and Outreach Activities 4,763 1,015
Ministry
General Expenses
5,166 9,827
Special Programme
Expenses
6,843 33,892
32,044 55,374
Other trading activities
Purchases ofCommunion Cups 9,305 6,543
Charitable
activities
WEM-World
Evangelism
Mission 12,000 11,250
Central Oflice and Others 1,800 1,800
Home Mission &Other Church Societics 20,649 1,350
Donations
to Festival ofLife
1,200 1,200
Secular Charities &Relic(oEPoverty 720 770
36,369 16,370
Other costs & deprecintion
Repairs, scrrvicing
and maintcnancc
17,254 30,314
Miscellaneous
expenses
161 101
Insurance
and Licences
9„675 11,026
Depn-Improv't
L/hold
property
8,381 8,822
Depn ofchurch equipment 6,638 5,323
Depn of furnimre
& linings
700 824
Depn ofmotor vehicles 273 364
Carried fonvard 43,082 56,774

DEr ILEDSTA
KNTOFFI
A I
ITIK
S
ORTHE YEAR ENDED D BKR2022
2022
8
2021f
Otlier costs &depreciation
Brought forward 43,082 56,774
Depn ofoAice equipment 666 833
43,748 57,607
Support costs
Church Management &Administration
Staff Wages and Salaries 127,300 122,605
Employer's
National
Insurance
6,091 6„254
Pensions 7,922 7,626
Hire ofEquipment 103 388
Rent and Rates 80.628 82,092
Telephone 5,898 5,847
Printing,
Postage & Stationery
1,443 3372
Advertising 549 1,879
Computer
Consumables
650 68
Internet &Subscription 1,347 1,124
Motor &Transportation 6,606 ~5201
238,537 236,456
Finance
Hire Purchase 7,200 6,412
Bank charges & interest 19
7,219 6,412
Governance
costs
Audit and Accountancy Peas 2,080 1,890
Legal and Consultancy Fees 3,200 300
5,280 2,190
Total resources expended 372,501 380.952
Net income 66,360 ~36 098