LIVIIWG WOIIID
TRUSTEES REPORT AND ACCOUNTS
2024
PrwaTd bv"
Kaxton Advisory
LIVING WORD CENTRE
44 CONISTON COURT
HARCOURT ROAD
WALLINGTON
SM6 SAT

LIVING WORD CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR EliDED 31sI DECEMBER2024.
The trustees of the charity present their report with the financial statements ot. the charlty
for ihc ycar cndcd 31, Dcccmbcr 2024. Thc trustccs haN'c adoptcd thc provision.8 of thL
Statcmeni of Recommended Praciicc (SORP) 'Accountin&J and Reporting bs, Charities,
issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS:
Registered Charity Number:
1107285
Reglstered Office:
44 Coniston Court
Harcourt Road,
Wallington
SM6 8AT
Trustees:
Rev. Enoch Davis Attah Owusu
Ms Olivia Owusu
Mrs Paulina Addo
Mr Christopher O. Donk"or
Trustee {Ch8irn]an)
Trustee
Trustee
Trustee
Independent Examinera:
Kaxton Advisory Ltd
Suite 6
The Generator Business Cenlre
Surrey
CR4 3FH
Bankers:
Barclays Bank
43 High Street.
Sutton.
SMI IDR

STRUCTURE. GOVERNANCE AND MANAGEMENT:
Governance
The church is governed by a Constitution and the Church Council. as defined by the
Charities Act 2011.
Membership of trustee board:
The trustees of the charity are also voluytsry trustees for the purp)ses of charity law and
under the charity's ConstAtution are known as Mernl￿ of the Trustees Board.
Induction and training of trustees
All tn￿S are familiar with the pracucal work of the church and have undertsken training
to support their role.
Organizational structllre
The T￿￿tee Board meets qiiarterly, and feedback report IS gTiven at each meetinL. The
Pastor has the Tesponsibility for the day to day operational management of the church
supported by the knistanl Pastors.
Risk management
The Tr￿Ste¢S have a duty to idetrtify and review the risks to which the charity is exFM)sed
and to ensure appropriate controls are Èn place to provide reasonable assurance against
fraud and error.
Intrrnal control risks are minimized by the implemenlation of procedures for authori72tion
of all transactions and projects. Procedures and risk &ssessments are in place (o ensure
eompliance with Health and Safety of volunt¢ES; members; children: and visilors to the
church
OWEcfivES AND ACTIVITIES:
Objeedves- For the Benefts ofihepublic
a) To advance the Christian faith in ac(x)rdance with the statement in such ways in such parts
of the United Kingdom or the world as the Church Council from time to time may deem
fLt.
b) To relieve sickness and financial hardship and to promote and preserve good health by the
provision f fimds. goods or services of any kÈnd including through the provision of
counseling and support in such ways in such parts of the United KAngdom or the world as
the Church Council from time to time mav deem fit
c) To advance Christian education in such ways in such parts of the United Kingdom or the
world as the Church Council from time lo tftme mav deem fit.

ACHIEVEMENTS AND PERFORMANCE:
Achievements."
a) The church maintained it multi¥cultural state with people from Gha￿ Nigeria and
Britain.
b) Thc worship tcam also has bccomc multi-cultural.
) Children Ministry is one core focus of the church to help raise fulure gjencrations of
power within the local community.
d) Free games are held for children in the ChU￿h and community during school breaks.
e) End of year party was held for the Church and people from the communiti,.
.fj The Church conlinues to support people s spiritual and physical and social needs.
The church continue ￿ evangelism thmugh regular Facebook programmes.
FINANCIAL REVIEW:
Church Finances..
The church finance committee was reS￿)nSIble for the fllwicial planning during the ycar.
The church was able lo raise £49,959.1)O within the year as againsl athninisiralive
expenses of £60,977.00 This resulted in a deficit of £11,017.00
The members are encournged 10 donate generously to support the objecl of the church.

STATEMENT OF TRUSTEES RLSPONSIBILITILS
The trustees are resp)nsible for preparing the fir￿￿la1 stsiements in accordance with
applicable law and United Kingdom Generally Accepted Accounting Practice (UK
GAAP).
Charity law requires thc truslees to prepare financial ststements for each financial year.
Under that law the trustees have elec*d to prepare the fllwicial statements in accordance
with the United Kingdom Generally Accepted Accounting Practice {Unitcd Kingdom
Accounting Standards and applicable law). The fmancial slatements are required by law to
give a true and fair view of the stsle of affairs of the charitsble company and of the surplus
or deficit of the charithble company for that period. In preparing those financial statemeni&
the tnjstees are required to
l. Select suitsble accounting policies and then apply them consistenrly.
2. Make judgments and estimales thai are reasonable and prudent:
3. Prepare the financial statements on the going concern basis unless it is
inappropriate lo presume that the Charitable L￿rnPanY will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accura¢y at any time the financial position of the charitable company and to
enable them to ensure that the financial sta*ments comply with the Charities Act 2011.
They are also rcsFK)nsible for safeguarding the assets of the charity and hcnce for taking
re￿nable steps for the prevention and detection of fraud and other irregularities.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDEIYT
EXAMINERS
So far as the trustees are aware, there is no relevant informalion of which the charity's
independent examiners are unawdre, and each trustee has tsken atl the steps that they ou&vht
to have taken as a trustee in order to make them aware ofany examinalion infonnation and
to establish that the charity's independent examiners are aware of that inforniation.
INDEPENDENT EXAMINERS
The independent examiners, Kaxton Advisory Ltd.: will bc proposed for r¢-appointment at
the forthcoming Annual General M¢elin8.
OnBe
e TnL8tees Board..
Rev. Eno¢h Davis Att*h Owus
IO, August 2025

NOTES TO THE FINANCIAL STATEMENTS:
I. ACCOUNTING POUCIES
The financia] ￿atements haTre been ￿EPared in accordance with applicable accounting
standards and the Charities SORP.
Basis of Accounting:
The financial statements have been prepared under the historical cosl convenlion except
for the valuation of investment assew which are shown at markel &aluc. The fin4mcial
statements include all tran8actions. a￿ts and liabilities for which the Church Council is
responsible in law. They do not include the accounts of church groups that owe their main
atTiliation to another body nor those that are infornial gatherinbs ofchurch mcmbers.
Incoming Resources:
All incoming resources are included in the statement of financial activities when the charity
is entitled to the income and thc amount can be quantified with reasonable accura¢)'. 11)e
following specific policies a￿ applied to particular Categories of income.
Voluntsry Income is received by w'ay of grants, donations and gifts and is included in full
in the statement of financial actil'ities when receivable. Grants ivhere entitlement is not
conditional on the delivery of specific perforniance by the charity arc recobwni£cd when the
charity bccomes unconditionalEy cntiilcd to thc granL
Donated services and facilities are included at the N'alue to the charity where this can be
quantified. The value of services provided by volunteers has not been included.
Gifts donated t'or resale are included as incoming resources within the activities for
generating funds when they are sold.
Income from investment is included in the year in which it is receivable.
Resources Expended:
Expenditure ts recognized on the acc￿￿1 basis as a liabillty is incurred. Expenditure
included any VAT which cannot be fulEy recovere¢ and is reported as part ot. the
expenditure to which it rela￿5.
Costs of generating fimds comprise the costs a%￿Ciated with attracting voluntary income
and costs of trading for funthaising pun)oses including the charity's shop.
Charitable expenditure comprise5 those costs incurred by the charity in the delivery of its
aclivities and servic&8 for its bencficiaries. It includes both cosls that can be allocated
directly to such activiti￿ and those costs of an indirecl naiurc necessary icj suppori ihem.
Governance costs are those costs incuTTed in support of expenditure on the objects of the
harity and include project managemenL

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LMNG WORD
CENTRE
I report on the accounts of the Church for the year ended 31 December, 2024 which
comprise the Statcment of Financial Adivities. the Balance Sheet and related notes set out on
pages 9 to12
This report is made solely to the Trustres Board in accordance with Section 145 of the
Charities Act 201 I. My Work bas been widertaken so Ihat I might state to the charity's
trustees those matters I am required to 51ate to them in an Independent Examiner's report and
for no other purpose. To the fullest exlent perniitted by law, I do not accept or assume
responsibility io anyone other than th¢ Church and the Church's Irusrees for my examination
work.
Respectlve Responslbllltles of Trustees and Examiner
Th¢ Church's trustecs arc rcsponsiblc for thc prcparation of thc accounts. Thcy considcr that
an audit is not required for this year (under Section 144 of the Charities Act 2011 (thc
Charities Act)) and that an independent examination is needed.
It is my responsibility to:
Examine the accounts (under Section 145 of the Charities Act).
To follow the proceduTQi laid down in the General Directions given by the Charity
Commissioner (under Section 145(5Xb) of the Charities Act): and
To state whether particular matters have come to my attention.
Basls of Independent Examlner's report
My exan]ination was carTied out in accordance with ihe Gener41 Direclions given by the
Charity Commissioner.
An examination includes a review of the actounting records k¢pt by the Church and a
comparison of the accounts presented with those record8. It also includes Considerdtion of any
Unusual items or dI￿losureS in the accounts, and seeking explanations from you as trustees
concerning any such matters.
Thc prindurcs undcrtakcn do not providc all th¢ ¢vidcncc that would bc rcquircd in an audiL
and consequently no opinion is given as to whethu the accounls present a 'truc and fair. view
and the report is limited to those matters set out in the siatement below.

Independent Examiner's statement
In connection with my examination, no matter has come to my attention:
l. Which gives me reasonable cause to believe that in any material respect the requirements
' to keep acwunting records in accordance with Section 130 of the Charities Act
- to prepare accounts which accord with the accounting rttords and comply with the
accounting requirements of the Charities Act
have not been met. or
2. to which, in my opinion, attention should be drawn in order to ¢nabl¢ a proper
understanding of the accounts to be reached.
EMMANUEL ASHILEY. ACC
KAXTON ADVISORY LTD
SUITE 6
THE GENERATOR BUSINESS CENTRE
SURREY
CR4 3FH
Siglled:.

LIVING WORD CENTRE
STATEMENT OF FINANCIALACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2024
General Funds Restrlcted Funds
Total
Total
Note
INCOMING RESOURCES
Voluntary Income
49959
49959
22813
Total
22813
RESOURCES EXPENDED
Charltable Expendlture:
Administration & Management
Total
60977
60977
33019
330
NET INCOMING RESOURCES
-11017
.11017
-10206
Movemenl In Funds
Net Incomlng Resources
Balan¢• brought lomard
Transters (Reserve)
BALANCE CARRIED FORWARD
-11017
69583
-11017
69583
-10206
79788
58566
58566

LMNGWORD CENTRE
BALANCE SHEET AS AT31ST DECEMBER2024
Note
Nonlurrent Assets
Tangible Assets
6110
2351
6110
2351
Current Assets
Bank (Barclays)
52954
67731
52954
67731
Credltors: Amount falling due within l year
499
499
Net Current Assets
52455
67232
Net Assets
58566
69583
Funds
General
58566
69583
69583
Approved bythe Board CounciLon
. And signed on its behalf by
Rev Enoch Davls Attah- Owusu
(Pastor.
ar
( Treasurer)

NOTES TO THE FINAIYCIAL STATEMENTS:
I. ACCOUNTING POUCIES
The fjnancial ststements have been prepared in accordance with applicable accounting
slandards and the Charities SORP.
Basis of Aeeounting-
The financial statements have teen prepwed under the historical cost convention except
for the valuation of investment which are shown at market ￿alUe. The financial
8tatements include all transactions. a&sets and liabilities for which the c.hurch Council is
responsible in law. Thcy do not include the accounts of church gmups that owe their main
atTiliaiion io anothei body nor those thal are infomial gatherings ofchurch mem1￿[S.
Incoming Resources:
All incoming resoutces are included in the statement of financial activities when the charity
is entitled to the income and the amount can be quantified Vrfith reasonable accuracy. The
following specific policies are applied to particular categories of Éncome.
Voluntsry Incomc is received by w7y of grant& donatAons and gifL8 and is included in full
in the ststemenl of financial actiNities when r￿e1vable. Grants ivhere entiilement is not
conditional on the delivery of s1￿c1fiC perfornwi¢¢ by the charity are recob¥ni7£d whcn the
charity bccomcs u￿OndItionallY cntitlcd to thc granL
Donated services and facilities are included at the value to the charity where thts can be
quantified. The Tralue of services provided by volun*eTs has not been included.
Gifts donated tor resale are included as incoming resources within the activities t.or
generating fiujds when they are sold.
Income from investment is included in the year in which it is receivable.
ResoureL8 Expended:
Expenditure is recognized on the accrual basis as a liability is incurred. Expenditure
included any VAT which cannot be fully recovered and is reported as part of the
expenditure to which it rela*s.
Costs of generating funds comprise the costs associated with attracting voluntary incAime
and costs of trading for fundraising purpx)ses including the charity's shop.
Charitable expenditurc comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs thai can be allocaled
directly to such activities and those costs of all indirccl nature nccessary io support thcm.
Governance costs are those costs incuTred in support of expenditure on the objects of the
charity and include Project management.

LIVING WORD CENTRE
NOTES TO THE FINANCIAL STATEMENTS - 31ST DECEMBER, 2024
2. INCOMING RESOURCES
2024
Total
Funds
2023
Totsl
Funds
General
Funds
Voluntary Income
General Fund
General Offering
Tithes
Other-Gift Aid
24,853
11,298
13.809
49,959
24,853
11,298
13,809
49,959
14,348
8,465
22,813
TOTAL
49,959
49,959
22.813
io

LIVING WORD CENTRE
NOTES TO THE ACCOUNTS - 31ST DECEMBER. 2024
3:RESOURCES EXPENDED
2024
Total
2023
Total
Mana
ement & Admln
Renu Rates
Donations
Travel & TransportlFuel
Administration
Accountancy Services
Subscription
Stationerylpostage
Pastoral Expenses
Telephone I Intemet
Evangelism
Social Activikn'es
Instrumentalist
Depreciation
Welfare
Repairs
14,124
4,465
350
2,599
499
1,695
866
6,000
240
14,124
4,465
350
2,599
499
1.695
7,788
3,560
280
1,372
499
2,096
240
6,500
295
152
965
4,230
1,707
3,335
6,000
240
897
7,305
1,528
2,410
18,000
897
7,305
1.528
2.410
18,000
60.977
60,977
33.019
NOTESTO FINANCIALSTATEMENTS-31STDECEMBER2024
2024
2023
4. CURRENT LIABILITIES
Accountancy fee
499
499
499
li