Company re8lStration number.. 05011765
Charity registration number.. 1110939
Word International Ministries, UK
IA company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 December 2024
Field Sullivan Llmited
9 Hare & Blllet Road
Blackheath
SE3 ORB

Word International Minlstries, UK
Contents
Reference and Administrative Details
Trustees, Report
2tolO
Independent Examiner's Aeport
Ilto12
Statement of Financial Activities
13
Balance Sheet
14tolS
Notes to the Financial Statements
16to26

Word Internatlonal Minlstries, UK
Reference and Administrative Details
Trustees
Christine Angeles
Roberto Domingo
Glenda Inocencio
Rosario Lim
Shiela Loctugan
Christopher Ordanza
Stefan Tiran
Secretary
Charity Reglstratlon Number
1110939
Company Reglstratlon Number
05011765
The tharity is incorporated in England and Wales.
155A Kings Road
Chelsea
London
SW3 5TX
Registered Offlce
Independent Examlner
Field Sullivan Limlted
9 Hare & Billet Road
Blackheath
SE3 ORB
Bankers
Barclays Bank
Stanmore
l The Broadway
Stanmore
Mlddlesex
HA7 4DB
Page I

Word International Ministries, UK
Trustees, Report
The trustees, who are dlrectors for the purposes of company law, present the annual report together with the
financial statements and auditors, report of the charltable company for the year ended 31 December 2024.
The Trustees of Word International Ministries UK are pleased to present their annual report, together with the
financial statements for the year ended 2024.
Word International Ministries exists to advance the Chrlstian falth. We are committed to the Word, Gospel, Church
and the World. This report provides an overview of the charity's activities, achievements, and financial
performance during the year that demonstrates how we are achieving our purpose. It also outlines the strategic
direction and prlorities that will guide our work in the coming year. The report has been prepared in accordance
with the Statement of Recommended Practice ISORPI for Charlties and the requirements of the Charitie5 Act 2011.
We remain committed to transparency, accountability, and the responsible stewardship of all resources entrusted
to us.
Trustees and officers
The trustees and officers servSng durlng the year and slnce the year end were as follows:
Trustees..
Christine Angeles (appointed 17 June 20241
Roberto Domingo lappointed 17June 20241
Glenda Inocencio
Rosario Lim
Shiela Loctugan
Christopher Ordanza (appointed 17 June 20241
Secretary..
Stefan Tiran
Structure, governance and management
Noture of governing document
The charity is a company limited by guarantee.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company
and guarantee to contribute £10 in the event of a winding up.
The charity operates under the guidance of pastors.. Rene Nepomu¢eno,' and Stefan Tiran, and the board of
trustees. All ministerial matter5 are spearheaded by the senior pastor in consultation with the other pastors, the
board of trustees and the general members of the charity. All financial and legal matters are decided by the board
of trustees with the guidance of the senior pastor.
In common with many churches, Word International Ministries UK is heavily reliant on the services of volunteer5
and Breatly appreciates the work they undertake.
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Word International Ministries, UK
Trustees, Report
Recruitment and oppolntment OA trustees
Trustees are selected from amongst the leaders of the church and appointed by majority decision by the trustees
and the pastors. The pastors of the church are Rene Nepomuceno, Stefan Tiran, Mon Caseria, Ricardo Araneta and
Nordy Loctugan.
Major risks ond management of those rlsks
Overview
The trustees have assessed the major rlsks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to major risks.
Objectives and actlvltles
Objects and olms
The charity's objects are..
l. To encourage and promote worship of God, the edification of bellevers in the Christian faith,. to provide a basis
of fellowship among but not limited to Filipino Christians, promote and encourage the propagation of the Gospel
of Jesus Christ in different social and ethnic communities,. establish and maintain such ministerial, educational,
social and charitaable projects and means such as orphanages and hospice, necessary for the promotion and
expression of the love of God and the Gospel of Jesus Christ, in England and Wales and in foreign lands.
2. To gather, assemble and unite together Christians as well as non-christians who wlsh to embrace the aims and
purposes of the association.
3. To administer and manage all monies and properties of the association in such a manner that is considered wise
or expedient for the advancement of the Gospel of Jesus Christ.
The aim of the charlty is to spread the message of the Chrlstian Gospel and in doing so to strengthen families who
are members of the chuch and local communlty through various seminars and family actlvities and to reach out
and minister to young people who need guidance and directions in making decisions for their future.
Publlc benefit
The trustees have paid due regard to guidance issued by the Charity Commlssion in deciding what activitles the
charity should undertake.
When considering the aim5 and objectives in general and those that were to apply for the year, the Trustees have
considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance on
charltes for the advancement of rellgion.
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Word International Ministries, UK
Trustees, Report
Financlal review
Policy on reserves
It is the polScy of the charlty that unrestricted funds held in net current assets which have not been designated for
a specific use should be maintained at a level equivalent to between three and six month's of unrestricted fund
expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in
funding, they will be able to continue the charity's current activitSes whlle consideratlon is given to way5 in which
additional funds may be raised.
Three month's expenditure on unrestricted funds, excludlng designated funds, is budgeted to amount to
approximately £50,000 12023: £42,000, 2022: £34,500). Reserves held in net current assets which were not
restricted or designated for specific purposes were £180,23512023.. £186,372, 2022.. £158,138, 2021.. £129,219)
and represented approximately 9 months unrestricted fund expenditure and this policy has therefore been
adequately complled with,
Financlal Instruments
Objectives andpolicles
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.
The use of financial derivatives is governed by the charity's policies approved by the board of trustees, whSch
provide written principles on the use of financSal derlvatives to manage these risks. The charity does not use
derivative financial instruments for speculative purposes.
Disclosure of Informatlon to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any
relevant audit information and to establish that the charity's auditor is aware of that information. The trustees
confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
The trustees (who are also the directors of Word International Ministries, UK for the purposes of company lawl are
responsible for preparing the trustees, report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practicel, including FRS
102 "The Financial Reporting Standard appllcable in the UK and Republic of Ireland
Company law requires the trustees to prepare financial statements for each financial year. Under company law the
trustees must not approve the financial statements unless they are satisfled that they give a true and fair view of
the state of affairs of the charitable company and of the incoming resources and application of resource5, including
its Income and expenditure, of the charitable company for that period. In preparlng these financial statements, the
trustees are requlred to:
select suitable accounting policies and apply them consistently,.
observe the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent,,
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Word International Minlstries, UK
Trustees, Report
state whether applicable accounting standards, comprSsing FRS 102 have been followed, subject to any
material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless It 15 inappropriate to presume that the
charitable company will continue in business,
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are a150 responsible for safeguardSng the assets of the charStable
company and hence for taking reasonable step5 for the prevention and detection of fraud and other irregularities.
Small companies provlsion statement
This report has been prepared in accordance with the small companles regime under the Companies Act 2006.
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Word International Ministrles, UK
Trustees, Report
GOVERNANCE AND PLANNING
Three new trustees were appointed in 2024 to strengthen the resilience of the Trltstee Board and local
representation of the different communities. The new trustees are..
• Robert Domingo
Christine Angeles
Christopher Ordanza
The trustees meet every two months and have a meeting with the Pastoral team every six months. Key topics for
dlscussion include strategy, financial management, accountability, risk management, key strategic projects or
events.
Annual Planning
Annual planning meetings took place for each congregation, Key points were reflection on challenges and learnings
during the past year, presentation of the church vision, ratification of church events and plans, and the financlal
status of the charity. The planning meetings were attended by the trustees, the pastoral staff, ministry leaders and
other key workers of the church. Follow up meetings were organised online throughout the year.
WORSHIP
The charity continued to conduct Its weekly worshlp services in the slx congregations located in London Chelsea,
London Hounslow, Gillingham, West Bromwich. Aylesbury, and Manchester. The new church in Cambridge
continues to have monthly worship gatherings.
London Chelsea: Sunday worship gatherSngs at Chelsea Methodist 1155A King's Rd, London SW3 STXI, from
3.'00-4'.30pm.
London Hounslow: Sunday worship gatherings at United Reformed Church1114 Hanworth Road. TW3 IUFI, from
12.30-2.00pm.
Gillingham.. Sunday worship gatherings at St. Augustine Church1192 Rock Avenue M E? SPWI, from 2.'30-4:00pm.
West Bromwich.. Sunday worshlp gatherings at Ellm Church {23 Victoria St, West Bromwich B70 BEXI, from
2.30-4.00pm.
Aylesbury: Sunday worship gatherings at Mandeville School (Ellen Rd, Aylesbury HP21 BESI, from 11am to
12.30pm.
Cambridge.. Monthly worship gatherings at St Mary's Magdalene Church Hall (Church Lane, Brampton.
Huntington PE2B 4PFI.
Manchester: Sunday worship gatherings at Stockport Town Hall IEdward Street, Stockport, Cheshire SKI 3XEI,
from 11am to Ipm.
The worship services held at Chelsea Methodist Church and Elim Church West Bromwich were livestreamed, giving
members and friends of the church the option of jolnlng servlces from home whenever in-person attendance was
not possible.
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Word International Ministrles, UK
Trustees, Report
NURTURE AND PRAYER
Family Centres
The purpose of the charity is to nurture the faith and value5 of its members in accordance with the Bible and our
Christian tradition. To achieve this objective, house groups Icalled Family Centres/ Fcs) met under the guidance of
the pastors, in-person and online. The warm and welcoming environment provides people the opportunity to
share experiences, encourage each other, study Scripture, and pray together. Single members of the church and
young people were also encouraged to joln Fcs.
FC meetings and Sunday worship gatherings are not only important for the spirituèl wellbeing of the community,
but help strengthen marriages, tighten family relationships, encourage excellency at work and support Christian
value5 more generallv.
The pastors prepared weekly dlscussion guides based on the Sunday sermons, which were used during FC
gatherings.
Word International School of Leadership IWISLI
The charity continued its leadership programme. The module taught in 2024 was Hermeneutics - Understandlng
God's Word. Collaboration with London School of Theology was paused, as the charity prepares to align its WISL
programme with that of other WIN regions.
Prayer Meetlngs
The year started with a week of prayer and fasting. Furthermore, on every first Saturday of the month, members of
WIN congregations In the UK met online to share personal testimonies and concerns, pray for each other, for the
church, and the world.
PASTORAL CARE
With the help of the pastoral staff and key leaders, the charity provided pastoral care to its members through
teaching in Family Centres, preaching on Sundays, counselling, mentoring and other special religlous services. The
pastors conducted approximately 25 counselling sesslons with couples and young adults, 3 child dedications, 2
weddings, 17 baptlsms, 2 funerals, and led over 300 Sunday worship services, including special services such a5
church anniversaries, Easter and Christmas celebrations.
Through pastoral care and religious services, the sacredness and timeless importance of life and relationshlps has
been being emphasized. They also form an essential reminder for the community of the enduring relevancy of
Christ's teachings and the priceless value of building joyful, close-knlt families.
iVIISSION AND EVANGELISM
The charity remains wholly committed to sharing the love of God through word and deed. Its falth and beliefs are
not limited merely to rellgious activities, but it also upholds that the Biblical teachings and principles are key
ingredients for a meaningful and happy life and peace among all people.
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Word International Ministries, UK
Trustees, Report
Bridges of Hope (Tulay ng Biyayal
The charity continued Its support of Bridges of Hope a programme seeking to assist financially poor and
underprivlleged people in the Philippines.
FAMILY AND COMMUNITY ENHANCEMENT PROGRAMMES
The charity remained committed in preserving and strengthening families as primary witnesses of the Christian
faith. In 2024 it organized or participated in the following events and activities..
Parenting Seminars, focusing on a wide range of topics.
Couples Nlght, in time for Valentine's Day organised for couples in the church.
• Men's and Ladies, Fellowships, to support men and women in the church. community, address specific needs,
and strengthen friendships.
CHILDREN'S MINISTRY
The aim of the Sunday school curriculum is three-fold:
To help children understand that they too can participate in the redemption plan of God by believing that Christ
Is their Saviour.
To guide children in their faith steps to yield to the person and transforming power of the Holy Spirit who seeks
to conform them to the image and character of Christ.
To encourage the children to discover and develop their talents and skills to prepare them for a life of lovlng
service in thelr family, the church, and community.
In 2023. the kids in the seven WIN UK congregations continued to meet via Zoom for KIDZ time and face-to-face.
Every Sunday between 11am and 12noon they spent time learning Bible stories, singing, and sharing in small
groups, using the Dig In - Foundations of Faith currlculum. This was complemented with in-person teaching and
activities in the local churches. KIDZ time was led by a team of experlenced Sunday school teachers composed of
volunteers from all WIN UK congregations. The average weekly attendance was about 40 kids.
YOUTH MINISTRY
Paulo Villanueva, Nicole Adriano, Maschil DeGuzman, Dalton Mabesa, Patrick Malanog and Joshua Hernandez led
the youth ministries in London, Aylesbury, Gillingham, and West Bromwith. These leaders provide important
spiritual, character and career development support to the young people of the community. To achleve this
objective, the following activities were organised..
Regular Bible studles.. gathering regularly to study the Bible and grow as disciples of Jesus, aspiring for purposeful
lives that will beneflt society. About 40 young people attended these online and in-person gatherings.
Social outings.. watching movles, bowling outings, trips to the seaside, hiking excursions, and more.
Worshlp services.. aside from regular contributions to Sunday worship services Imuslc, medla team, support with
kids, ministry), the youth also led the Good Friday worshlp seNice and contributed to the Easter and Christmas
services of the church.
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Word Internatlonal Ministries, UK
Trustees, Report
Family Camp 2024
From 19th to 23rd August 2024, WIN UK hosted its annual family camp at Culford School in Bury St Edmunds. The
event brought together around 200 adults and children from various WIN churches across the UK for a tlme of
fellowship, learnin8, and spiritual renewal. The theme of the camp, Joined Together,, focused on exploring the
meaning and purpose of Christian community. Through daily sessions, worship, and group activities, participants
reflected on what it means to be united in Christ and how to Ilve that out in everyday life. In addition to the main
gatherings, a range of workshops were offered to help participants grow in specific areas of life and faith. These
included sessions on marriage, apologetics, and work & relationships, providing valuable tools and perspectives for
Christian Ilving in today's world. The camp was a meaningful time of connectlon, encovragement, and spiritual
growth, reinforcing the importance of being joined together in love, purpose, and mi55ion.
YOUNG ADULT MINISTRY
The ministry for young adults continues to support young professionals as they adjust to life after university. It has
a strong emphasis on personal development, character formation, career support and mentoring that is provided
by the pastors of the churches.
Bible Studies.. Young adult5 met online for fellowship and Bible study, supported by the pastors of the church.
Social Gatherlngs.. organised quarterly.
SOCIAL OUTREACH
In 2024, WIN UK continued to promote a biblical understanding of social ministry as an integral part of worship
and devotion to God. This commitment was reflected in the church's ongoing efforts to support families - both
within and beyond the WIN UK community - who were facing illness. unemployment, and other hardships.
Practical assistance, including financial support, was provided to those in need. For example, two members of our
London congregation were diagnosed with cancer and ijnderwent chemotherapy during the year. In addition to
the physical and emotional toll, the treatment brought significant financial strain. During this challenging time, the
church community came together to offer spiritual encouragementtr pastoral care, and tangible financial help,
These acts of compassion exemplify the church's calling to reflect Christ's love not only in word, but also In action.
MEDIA TEAM
Under the leadership of Christine Inciong, the media team continued to facilltate a professlonal online presence
for WIN UK through a regular hybrid set-up for gètherings. the church website, and through engagement on
various social media platforms. The media team operate in four departments: comms, website, creative, and
technical. The vision of the ministryls to use the internet and social media to serve the church communities.
MEMBERSHIPS WITH THE EVANGELICAL ALLIANCE UK, CCLI AND CCPAS
The charity continues Its membership wlth the Evangelic31 Alliance in the UK,, the membership number is 230013.
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Word International Ministries, UK
Trustees, Report
It 15 also a member of CCLI Ichristian Copyrlght Licensin8 Internationall, which is an online subscription service
providing chord sheets. lyrics and samples of songs that are used during the Sunday worship services.
Finally, the charity is member of Thirtyone'.eight, the churches, Child Protectlon Advisory Service, receiving
important advice around safeguarding.
Plans for the Future
WIN UK remains committed to building strong and vibrant local communities across the seven locations where it
currently gathers. Particular attention is being given to consolidating the work in its two newest communities
Cambridge and Manchester - with a focus on strengthening leadership and laying firm foundations for future
growth.
Across all locations, the development of local leadership teams comprising pastor5, ministry heads, and Family
Centre IFC) leaders continues to be a priority. To support their growth, the charity is implementing ongoing,
targeted training, includlng a pastoral care course planned for 2025.
There is also a renewed emphas5s on youth and young adult minlstries, with regular meetings, events, and
initiatives for mentoring, discipleship, and outreach being developed. These efforts aim to equip and empower the
next generation of leaders within the church and beyond,
The annual report was approved by the trustees of the charity on 8 August 2025 and signed on its behalf bv:
lenda Inocencio
Trustee
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Word International Ministries, UK
Independent Examiner's Report to the trustees of Word International Ministrles, UK ('the
Company,)
I report to the charity trustees (who are also Directors for the purpose of company lawl on my examlnation of the
accounts of the Word International Ministries, UK I'the charitable company'l for the year ended 31 December
2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes. 13 26
This report is made solely to the charitls trustees, as a body, 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 this report and for no other purpose. To the fullest extent permitted by law, I do not accept or
assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this
report, or for the opinions I have formed.
Responslbilitles and basis of report
As the charity's trustees of Word Internatlonal Ministries, UK you are responsible for the preparation of the
accounts In accordance with the requirements of the Companies Act 20061'the 2006 Act'l.
Havlng satisfied myself that the accounts of Word International Ministries, UK are not required to be audited
under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying
out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the
2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and
consequently does not cover all the matters that an auditor considers in giving their opinion on the financial
statements. The planning and conduct of an audit goes beyond the limited assurance that an independent
examination can provide. Consequently l express no opinion as to whether the financial statements present a 'true
and fairf vlew and my report is limited to those specific matters set out In the independent examlnerfs statement.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me Cause to believe..
l. accounting records were not kept in respect of Word International Ministries, UK as required by sectlon 386
of the 2006 Act,. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply wlth the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts glve a 'true and fair view, which is not a matter considered as part of an
independent examinatlon,. or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021.
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.
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Word International Ministries, UK
Independent Examiner's Report to the trustees of Word International Ministries, UK ('the
Company,)
Timothy Sulllvan - ICAEW
9 Hare & Billet Road
8lackheath,
SE3 ORB
Date:.....
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Word Internatlonal Mlni5trles. UK
Statement of Flnancial Actlvlties for the Year Ended 31 December 2024
Ilncludlng Income and Expenditure Account and Statement of Total Recognlsed Galns and Losses)
Total
2024
Unrestrltted
Total
2023
Restrlcted
Unrestrlcted
Note
Restrlcted
Income aryd endowments from-
Donatlons and legacles
Investment Income
232,502
420
232.502
420
196,429
263
5,043
201.472
263
rotal Income
232.922
232.922
196,692
5,043
201,735
Expendlture on..
1239,0591
1239,0591
1168,4231
112,8821
1181,3051
Total ÉKpendiiure
1239,0591
1239,0591
1168.4231
112,8821
1181,30SI
Net movement In funds
16,1371
16.1371
28.269
17,8391
Retonclllatlon of funds
20,430
Total funds brought forward
202,677
477
203,154
174,408
8,316
182,724
Total funds ca¥rled forward
16
196.540
477
197,017
202,677
477
203,LS4
All of the charity's actlvities derlve from contlnuing operatlon5 durlng the above two perlods.
The fvnds breakdown for 2023 Is shown in note 16.
The notes on pa8es 16 to 26 form Integral part of these flnancial statements.
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Word Internatlonal Ministries, UK
(Registration number: 05011765)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
12
3,512
3,505
Current assets
Debtors
Cash at bank and in hand
13
46,350
172,435
75,842
154,784
14
218.785
230,626
Creditors: Amounts falling due withln one year
Net current asset5
15
125,2801
130,9771
193,505
199,649
Net assets
197,017
203,154
Funds of the charity:
Restricted Income fund5
Restricted funds
477
477
Unrestrlcted Income funds
Unrestricted funds
196,540
202,677
Total funds
16
197,017
203,154
For the financial year ending 31 December 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilltles..
The members have not required the charity to obtain an audit of its accounts for the year in question In
accordance wSth section 476,. and
The dlrectors acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and the preparation of accounts.
The notes on pages 16 to 26 form an integral part of these financial statements,
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Word International Ministries, UK
(Registration number: 05011765)
Balance Sheet as at 31 December 2024
The financial statements on pages 13 to 26 were approved by the trustees, and authorised for issue on 8 August
2025 and signed on their behalf by,.
enda Inocencio
Trustee
The notes on pages 16 to 26 form an integral part of these financial statements.
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Word International Ministries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
I Charlty status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share
capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charitv
in the event of liquidation.
The address of its registered office is..
155A Kings Road
Chelsea
London
SW3 5TX
These financial statements were authorlsed for issue by the trustees on 8 August 2025.
2 Accountlng pollcles
Summary of slgnificant accountlng pollcles and key accounting estlmates
The principal accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compllance
The financial statements have been prepared in accordance with Accountlng and Reporting by Charitles..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191
(Charities SORP IFRS 1021 Second edltion October 20191, the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021. They also comply wlth the Companies Act 2006 and Charitles Act 2011.
Basis of preparatlon
Word International Ministries, UK meets the definition of a publSc beneflt entity under FRS 102. Assets and
liabillties are initially recognised at historical cost or transaction value unless othenNise stated in the relevant
accounting policy notes.
Golng contern
The trustees consSder that there are no material uncertainties about the charity's ability to continue as a going
concern nor any signiflcant areas of uncertainty that affect the carryin8 value of assets held by the charlty.
Exemptlon from preparlng a cash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow statement in these financial statements.
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Word International Ministries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
Judgements and key sources of estimatlon uncertainty
In the appllcation of the charitvs accounting policies. the trustees are required to make ludgements, estimates and
assumptions about the carrylng amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are
consldered to be relevant. Actual results may dlffer from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the periods in which the estimate is revised where revisions affects only that period, or in the
period of the revision and future periods where the revisions affects both current and future periods.
Income and endowments
All income is recognised once the charity has entitlement to the income, it Is probable that the income will be
received and the amount of the income receivable can be measured reliably.
Donotlons and legacles
Donations are recognised when the charity has been notifled in writing of both the amount and settlement date. In
the event that a donation is subject to condltions that require a level of performance by the charity before the
charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully
met, or the fulfilment of those condltions is wholly within the control of the charity and St is probable that these
conditions will be fulfilled in the reporting period.
Investment Income
Interest is recognised once it has been declared and notlfication has been received of the interest due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, It is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources, with central staff
costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Chorltable actlvities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for
Its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect
nature necessary to support them.
Grant provlsions
Provisions for grants are made when the intentlon to make a grant has been communicated to the reciplent but
there is uncertainty about either the timing of the grant or the amount of grant payable.
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Word International Ministries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent
with the use of resources, for example, allocating property costs by floor areas. or per capita, staff costs by the
time spent and other cost5 by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirernents,
including audit, strategic management and trustees meetings and reimbursed expenses,
Tax3tlon
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore
It meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is
potentially exempt from taxation in respect of income or capital gains received within categories covered by
Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to
the extent that such income or gains are applied exclusively to charitable purposes.
Tanglble flxed assets
Individual fixed assets costing £150.00 or more are initially recorded at cost.
Depreciation and amortlsation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual
value, over their expected useful economic life as follows:
Asset class
Flxtures, FSttings & Equipment
Depreciatlon method and rate
2-4 years on a straight line basis
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and ¢all deposits, and other 5hort-term highly liquld investments
that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestrlcted income funds are general funds that are available for use at the trustees dlscretion in furtherance of
the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes. the use of which Is
restricted to that area or purpose.
Pa8e 18

Word Internatlonal Ministries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further
contribution5 even if the fund does not hold sufficient assets to pay all employees the benefits relatin8 to
employee seNice in the current and prSor periods.
Contributions to defined contribution plans are recognised in the Statement of Flnanclal ActivSties when they are
due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
3 Income from donations and legacles
Unrestrlrted
funds
General
Total
2024
Total
2023
Donations and legacies,.
Donations from individuals
Glft aid reclaimed
196,002
36,500
196,002
36,500
168,644
32,828
232,502
232,502
201,472
4 Investment Income
Unrestricted
funds
General
Total
2024
Total
2023
Interest receivable and similar income,.
Interest receivable on bank deposits
420
420
263
Page 19

Word International Ministries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
5 Expendlture on Charltable actlvlties
Unrestricted
Total
2024
Total
2023
General
Note
Church rent
Depreciation of flxtures and fittln8S
Staff training
Travelling
Insurance
Ministry expenses
Other conferences & training
Special events
Church camp
Grants to individuals
Grants to institutions
Staff costs
Support costs
37,686
2,647
99
37,686
2,647
99
21,760
2,232
304
10,391
1,187
4,770
2,005
10,243
50,290
13,151
12,744
83,337
10,509
10,391
1,187
4,770
2,005
10,243
50,290
13,151
12,744
83,337
10,509
9.748
1,094
4,471
644
21,720
16,943
7,368
9,691
76,014
9.316
239,059
239,059
181,305
6 Analysls of governance and support costs
Support costs
Unrestricted
funds
General
Total
2024
Total
2023
Independent examiner fees
Examination of the financial statements
Administration expenses
Accountancy
2,490
7,654
365
2,490
7,654
365
2,412
6,904
10,509
10,509
9,316
Page 20

Word International Mlnistries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
7 Grant-maklng
Below are details of material grants made to institutions
Name of instltutlon
Word International Germanv
2024
2023
12,293
6,484
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneratlon from the charity during the
year.
No trustees have received any reimbursed expenses or any other benefSts from the charity during the year.
9 Staff costs
The aggregate payroll costs were as follows,.
2024
2023
Staff costs during the year were:
Wages and salaries
Social security costs
Penslon costs
79,800
57
3,480
72,600
294
3,120
83,337
76,014
The monthly average number of persons Ilncluding senior management team) employed by the charlty during the
year on a head count basis was as follows..
2024
No
2023
No
Pastoral
No employee received emoluments of more than £60,000 during the year.
During the year the charity made the following transa¢tions wSth key management personnel.,
Pastors
The Pastors received remuneration of £54,60012023.' £51,000)
Page 21

Word International Ministrles, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
10 Independent examlney's remuneratlon
2024
2023
Examination of the financial statements
2,490
2,412
11 Taxatlon
The charity is a registered charity and is therefore exempt from taxation.
Page 22

Word International Mlnistries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
12 Tangible fixed assets
Furnlture and
equipment
Total
Cost
At l January 2024
Additions
8,798
2,654
8,798
2,654
At 31 December 2024
11,452
11,452
Depreciatlon
At l January 2024
Char8e for the year
5,293
2,647
5,293
2,647
At 31 December 2024
7,940
7,940
Net book value
At 31 December 2024
3,512
3,512
At 31 December 2023
3,505
3,505
13 Debtors
2024
2023
Prepayments
Other debtors
400
46,350
75,442
46,350
75.842
14 Cash and cash equlvalents
2024
2023
Cash on hand
Cash at bank
706
617
154,167
171,729
172,435
154,784
Page 23

Word International Ministries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
15 Creditors: amounts falllng due wlthin one year
2024
2023
Other taxation and social security
Other creditors
Accruals
2,254
1,559
23,026
29,417
25,280
30,977
16 Funds
Balance at I
January 2024
Incomlng
resources
Resources
expended
Balance at 31
December 2024
Unrestricted
Generul
General Funds
186,372
232,922
{239,0591
180,235
Deslgnoted
Building Fund
Foreign Mission Fund
Benevolent Fund
14,700
709
896
14,700
709
896
16,305
16,305
Total unrestricted
202,677
232,922
1239,0591
196,540
Restrlcted
Philippines Calamity Fund
477
477
Total funds
203,154
232,922
{239,0591
197,017
Page 24

Word International Ministries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
Balance at I
January 2023
Incomlng
resources
Resources
expended
Balance at 31
December 2023
Unrestrlcted
General
General Funds
158,138
196,657
1168,4231
186,372
Designated
Bullding Fund
Foreign Mission Fund
Benevolent Fund
14.700
674
896
14,700
709
35
896
16,270
35
16,305
Total unrestricted
174,408
196,692
1168,4231.
202,677
Restricted
Regional Fund
Salary Fund
Seeds of Hope Fund
7,839
17,8391
15,0431
5,043
477
477
8,316
5,043
112,8821
477
Total funds
182,724
201,735
1181,3051
203,154
The speclfic purposes for whlch the funds are to be applied are as follows..
Regional Fund - this is for the support of the work of the international network of Word Internatlonal Ministrles
overseas.
Salary Fund - this represents funds provided for the support of employees of the charity.
Philippines Calamlty Fund - this fund was for the support of victims of the typhoon dlsaster In the Philippines but
has been re-named so as to cover funds raised for any future disasters in the Philipplnes.
Page 25

Word International Ministries, UK
Notes to the Financial Statements for the Year Ended 31 December 2024
17 Analysis of net assets between funds
Unrestrl¢ted
funds
General
Total funds at
31 December
2024
Restricted
funds
Tangible flxed assets
Current assets
Current liabilitSes
3,512
218,308
125,2801
3,512
218,785
125,2801
477
Total net assets
196,540
477
197,017
Unrestricted
funds
General
Total funds at
31 December
2023
Restricted
funds
Tangible fixed assets
Current assets
Current liabillties
3,505
230,149
130,9771
3,505
230,626
130,9771
477
Total net assets
202,677
477
203,154
18 Related party transactlons
During the year donations of £13,65012023: £9,200) were recieved from trustees and related parties.
Page 26