LIVING W(bll
TRUSTEES REPORT AND ACCOUNTS
2022
Pmwtod by.
Kaxton Advisory
LIVING WORD CENTRE
44 CONISTON COURT
HARCOURT ROAD
WALLINGTON
SM6 8AT

LIVING WORD CENTRE
REPORT OF THE TRUSTEFS FOR THE YEAR ENDED 3111 DECEMBER 2022.
The tTUStees of the chaTity present their report with the financial statements of the charity
for the year ended 31" December 2022. The tn￿ttts have adopted the provisions of the
Ststement of Rewmmended Practice {SORP) 'Accounting and Reporting by Charities,
issued in Ma￿h 2005.
REFERETr4CE AND ADMINISTRATIVE DETAILS:
Registered Charity Number:
1107285
Registered Office:
44 Coniston Court
Harcourt Roa
Wallington
SM6 8AT
Rev. Enoch Davis Attah Owusu
Ms Olivia Owusu
Mrs Paulina Addo
Mr Christopher O. Donkor
Trustee (Chainnan)
Trustee
Trnstee
Tn￿tee
Independent Examiners:
Kaxton Advisory Lid
Suite 6
The Generdtor Business Centre
Sunry
CR4 3FH
Bankers:
Barclays Bank
43 High Str¢¢L
Sutton.
SMI IDR

STRUCTU￿ GOVERNANCE AND MANAGEMENT:
Governance
The ¢hur¢h is 8ovemed by a Constitution and the Chuwh Coun¢iL 8s defined by the
Charities Act 2011.
Membership of trustee board:
The tNstees of the ¢hatity are also voluntsry trustees for th¢ pU￿0$¢S of Ch￿lty law and
under the charity's Constitution 8re kno￿1 as members of the T￿￿e¢S BoatKL
Inductlon and tralnlng of trustees
All trustees are familiar with the practical work of the ChU￿h and have undeTtaken trainin8
to support their mle.
Oryanlzatlonal structure
The Trustee Board meets quarterly, and feedb￿k re]y)rt is 8iv¢n at each meeting. The
Paslor has the responsibility for the day io day operational management of the Chu￿￿
supported by the Assistant Pastors.
Rlsk management
The Trustees have a duty to identify and review the risks to which the charity is exposcd
and to ensure appropriat¢ controls are in place to provide reasonable assurance against
ud and error.
Internal control risks Are minimized by the implementation of procedures for authorizAtion
of all transactions and projects. Procedures and risk assessments are in place to ensurc
compliance with Health and Safety of volunteers: members: children; and visitors to the
church
OBJECTIVES AND AcfiviTIES:
ObJedlves- For the Benefit ofth¢pMbllc
a) To advance the Christian faith in accordance with the ststement in such ways in such parts
of thc United Kin8dom or the world as th¢ chU￿b Council from time to time may deem
fit.
b) To relieve sickness and financial hardship and to promote and preserve good health by the
provision f funds. goods or services of any kind including through the provision of
counseling and support in such ways in such parts of the Unitd Kingdom or the world as
the Church Council from time lo time may deem fit
c) To advance Christian education in such ways in such pats of the United Kingdom or the
world as the Church Council from time to timc may deem fiL

ACHIEVEMENTS AND PERFORMANCE:
Achievements."
a) The church maintained it multi-cultural state with people from Ghan4 Nigeria and
Britain.
b) The worship team also has become multi-cultural.
c) Children Ministry is one Core foGus of the ¢hurch to help tBise future generations of
power within the Local community.
d) Free games are held for children in the church aTd community during school breaks.
e) End of year paty was held for the Church and people from the community.
The Church continues to support p￿pIc,S spiritual and physical and social needs.
gj The church continue to evangelism th￿Ugh regular Facebook programmes.
FINANCIAL REVIEW:
Chureh Fin4nees.'
The church finance committee was responsible for the financial planning during the year.
The church was able to raise £41,216.00 within the y¢ar as against administrative
expenses of £35554.00. This resulted in a surplus of£s,662.00
The members are encouraged to donate generously to support the objKt of the church.

STATEMENf OF TRUSTEES RLSPONSIBILITIES
The trustees are resw)nsible for prcp8ring the financial ststements in accordance with
applicable law and United Kingdom Generally Accepted Accounting Practice (UK
GAAP).
Charity law requir&q the trustcu to prepare financial statemcnts for each financial year.
Under that law the tn￿eeS have el￿ted to prepare the financial statements in accordance
with the United Kin8dom Generally Ac¢epted Accounting Pra¢ti¢e (United Kingdom
A¢¢ounling StandaTds and applicable law). The financial ststements arc required by law to
givc a ttue and fair view of the state of affairs of the charitable company and of the surplus
or deficit of the charitable company for that period. In preparin8 those financial statements,
the tNstees are required to
l. Select suitable accounting policies and then apply them con8istcntly;
2. Make judgments and estimates that are reasonable And prudent;
Prepare the financial statements on the goin8 concern basis unless it is
inappropriate to presume that the charitable company will continue in business.
The IN8tees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time th¢ financial position of th¢ charitsble company and to
enable them to ensure that the financial ststements comply with the Chorities Act 2011.
They are also reS￿nSIble for safeguarding the assets of the charity and hence for takin8
reasonable steps for the prevention and detection of fraud and other irregularities.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT
EXAMINERS
So far as the trustees are aware, there is no relevant infonnation of which the charity's
independent examiners are unawarq and each trustee has taken all the sleps that they ought
to have taken as a tTUStee in order to make them aware of ony examination information and
to establish that the charity's independent ￿arnIn¢T5 aware of that information.
INDEPENDENT EXAMINERS
The independent examiners, Kaxton Advisory Ltd, will be p￿p0￿] for ￿-appOIntMent at
the forthcomin8 Annual General Meetin
On Behalf of the T tees Boa￿.
Rev. Enoth Davls Attah Ovrnsa
7th September 2023

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIVING WORD
CENTRE
I report on the accounts of the Church for the year ¢nd¢d 31" December, 2022 which
comprise the Ststement of Financial Activities. the Balance Sheet and relat¢d notcs set out on
page$ 9 to12
This report is made solely to the Trustees Board in accordance with Section 145 of the
Charities Act 2011. My work has been undertaken so that I might state to the charity's
trustees those matters l am required to state to them in an Independ¢nt Examiner's report and
for no other putpose. To th¢ fullest extent pern]itted by law, I do not accept or assume
responsibility to anyone other than the Church and the Church's trustees for my examination
work.
Respectlve re8pon8lbllltle8 of Trustees #nd Examlner
Th¢ Church's trustees are responsible for the preparation of the accounts. They consider that
an audit is not required for this year (under Section 144 of the Charities Act 2011 {the
Charitle8 Act)) and that an independent examination is needed.
It is my responsibility to:
Examine the accounts {und¢r Section 145 of the Charities Act);
To follow th¢ procedures laid down in th¢ General Directions given by the Charity
Commissioner (under Section 145(5)(b) of the Charities Act). and
To state whether particular matters have come to my attention.
BASIS of Independent Examlner'j report
My examination was carried out in accordance with the General Diredions given by the
Charity Commissioner.
An examination includes a review of the accounting records kept by the Church and a
¢ompari50n of the accounts presented with those records. 11 also includes consideration of any
unusual items or disclosures in the accounts. and seeking explanations from you as trustees
¢oncerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit,
and ￿nseqUentlY 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 statement below.

Independent Examiner's statement
In connection with my cxamination, no Inatter has coine lo my atlcntion..
l. Which gives Ine reasonable Lause to bcliev¢ that in any Inaterial respect the rcquirements
,to keep accoiiiiling record.s in acLorddllLC with S¢Lti()n 130 of Ilie Charilics Act :and
I l i it() prLparL' ilLLI)unls wliich accord willi Ihc accouiiliiigy r¢¢ords and L()mply witli the
accountiiig r¢(iuirLinLiils of tlIL Cliarities Act
havc not b¢Ln Incl. or
2. to wliich. in my opinion. attention slioiild be drawn in order to ciiable a proper
uiidLI'8laiidiiiby ot Ilic accouiil% Ii) b¢ roa¢li¢d.
EMMANUEL ASHILEY. Msc. ACCA
KAXTON ADVISORY LTD
SUITE 6
THE GENERATOR BUSINESS CENTRE
SURREY
CR4 3FH
Kaxton
Advisory
Slkyned:........

LIVING WORD CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2022
2022
2021
General Restrlrted
Funds
Funds
Total
Totsl
INCOMING RESOURCES
Voluntary Income
41,216
41,216 25,231
Total
41,216
25.231
RESOURCES EXPENDED
Charltable Expendlture:
Admlnlstratlon & Management
Total
35,554
19,988
19,988
Nrf INCOMING RESOURCES
5,662
5,662
5,243
Movement In Funds
Net Incomlng Resources
Balance brought forward
Transfers (Reserve)
BALANCE CARRIED FORWARD
5,662
74,126
5,662
5,243
74,126 68,883
79,788
79.788
74.126

LIVING WORD CENTRE
BALANCE SHEET AS AT 31ST DECEMBER2022
2022
2021
Non-current Asset8
Tanglble Assets
1,084
1,390
Current A88ets
Bank (Bardays)
79,203
73,734
79,203
73,734
Crodltorn: Amount falllng due wlthln 1 ypar
Not Current A839ts
78,704
72,736
Not Assets
79,788
74,128
Fund•
General
79,788
74,126
79,788
74,126
Approved by the Board Councll on
nd slgned on its behalf by
Rev Eno¢h Davls Attah- Owusu
(Pasto
In Charge)
l Treasurer

NOTES TO THE FINANCIAL STATEMEI¥4TS:
I. ACCOUNTING POUCIES
The financial statements have been prepared in a¢¢ordance with applicable accounting
standanls and the Charities SORP.
Bas15 of Aeeoundng:
The financial statements have been prepared under the historical cost convention except
for the valuation of investment assets, which are Show at market value. The financiaI
statements include all transa¢lions. assets and liabilities for which the Church Council 18
responsible in law. They do not include the accounts of chU￿h groups that owe their main
affiliation to another body nor those that are infornial gatherings of church members.
Incomlng Re$ouree$:
All incoming resources are included in the statement of financial activities when the charity
is enlitled io the income and the amount can be quantified with reasonable accuraey. The
following specific policies are appli¢d to particular categories of income.
Voluntary Income is received by way of grants, donations and gifts and is included in full
in the statement of financial activities when receivable. Grants where entitlement is not
conditional on the delivery of specific perforniance by the charity are recognized when the
charity becomes unconditionally entitled to the grant.
Donated services and facilitie5 are included at the value to the charity where this can be
quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incomin8 resources within the activilies for
8eneratinB fimds when they are sold.
Income from investment is included in the year in which it is receivable.
Resourees Expended:
Expenditure is recognized on the accrnal basis as a liability is incurred. Expenditure
included any VAT which cannot be fully reeovered, and 1$ reported as part of the
expenditure lo which it relates,
Costs of generating funds comprise the costs associated with attracting voluntary income
and ¢osts of trading for fundraising purposes including the charity'$ shop.
Charitable exp¢nditure ¢ompris¢s those costs incured by the charity in the delivery of its
activities and services for its b¢D¢fici4ries. It includes both costs that can be allocated
directly to such activities and those costs of an indirect nature necessary lo support them.
Governance costs arc those costs inCu￿¢d in support of ¢xpenditur¢ on the objects of the
charity and include prnject management.

LIVING WORD CENTRE
NOTES TO THE FINANCIAL STATEMENTS - 31ST DECEMBER, 2022
2. INCOMING RESOURCES
2021
Total
Funds
General
Funds
Total
Funds
Voluntary Incom
Gen•ral Fund
General Offering
Tithes
Other
17.807
8.763
14,647
41,216
17,807
8,763
14,647
41,216
19,005
6,226
25,231
TOTAL
41,216
41,216
25,231
io

LIVING WORD CENTRE
NOTES TO THE ACCOUNTS. 31ST DECEMBER, 2022
3:RESOURCES EXPENDED
2022
2021
Total
Man
ement & Admin
Renu Rates
Donations
Travel & TrdnsportlFuel
Administration
Accountancy SeNices
Subscription
Stationerylpostage
Pastoral Expenses
Telephone I Intemet
Evangelism
Social Activities
Instrumentalist
Depreciatlon
Welfare
6.238
7,716
315
533
499
1,833
255
6,140
310
100
1,870
3.780
1,105
4.860
6,238
7,716
315
533
499
1,833
255
6,140
310
100
1.870
3,780
1,105
4,860
5,791
200
326
450
499
187
275
5,456
218
100
2,300
1,286
2.900
35,554
35.554
19.988
NOTES TO FINANCIAL STATEMENTS-31ST DECEMBER 2021
2022
2021
4. CURRENT UABIUTIES
Accountancy fee
499
499
998
499
li

LIVING WORD CENTRE
NOTES TO THE ACCOUNTS- 31ST DECEMBER 2022
5: NON CURRENT ASSETS
Muslcal
Inst
Computer Fumlturg Equlpment Ai
Cost as at January 2022
Additions
Disposal
Balance as at 31 st December 2022
15,026
400
2,499
400
2,557
580 20.662
800
15,426
2,899
2,557
580 21,462
DepreclationlRats
As at 1 st January 2022
Charge for the year
Balance as at 31 st December 2022
14.356
535
14.891
2.129
454
2.583
2.556
232 19,272
116
1,105
348 20.377
2,556
Net Book Value
As at 1 st January 2022
As at 31 st December 2022
1.071
535
770
316
2,190
1,084
232
12