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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 06323688 (England and Wales) REGISTERED CHARITY NUMBER: 1122435

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2022

for

Lifespring Ministries

Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

Lifespring Ministries

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7 to 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 20
Detailed Statement of Financial Activities 21 to 22

Lifespring Ministries

for the Year Ended 31 March 2022

Report of the Trustees

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The principle objectives of the charity continue to be:

  1. The proclamation of the Gospel of God concerning his Son Jesus Christ or Lord and the preaching and teaching of the Christian faith

  2. The advancement of the Christian faith in any part of the world

  3. The relief of poverty and suffering in any part of the world

Public benefit

The charity trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.

Page 1

Lifespring Ministries

for the Year Ended 31 March 2022

Report of the Trustees

FINANCIAL REVIEW

Introductory Comments

The year was characterised by a slow recovery from the global effects of COVID and lockdown from which the world experienced great suffering. LifeSpring Ministries continued to play its part in bringing help, support and assistance to many in the city through its regular expressions of ministry.

As people emerged from lockdown, we found a flood of new families attending LifeSpring services. This has had a knock-on effect on discipleship opportunities; a baptism service with 25 candidates, two new members courses catering for over 50 people, the resurgence of our youth work, Small Wonders Stay and Play group and many new children in the Transformer Kids ministry.

Financially we have more than maintained our healthy income and been able to continue to expand our staff base, outreach programs and regular commitments.

One further significant development was the planting out of a leadership couple to pastor a new church opportunity in Burntwood, South Staffordshire. LifeSpring adopted a struggling congregation of 9 elderly people which has since begun to flourish and grow. With the inclusion of ARK Church in Sutton Coldfield, LifeSpring has gained a regional identity, which has fuelled our vision to plant more churches in the years to come.

LifeSpring Global

After a period in which travel was impossible, this year saw a reopening of mission opportunities overseas beginning with a significant trip to India during which Tim Wood and myself preached in three cities to many congregations, pastors' conferences and open-air outreaches. We also ratified the joining of Pastor Titus and his six churches to the LifeSpring international family.

Regular zoom meetings, email communications and calls took place throughout the year as well as a constant stream of financial aid to assist struggling believers and pastors.

For the last two years, LifeSpring has adopted a vision to plant 20 churches in our region and establish ministries in 20 nations, all by the year 2030. With three churches locally and operating in 6 nations, there is a strong sense that we are on track to fulfilling this vision. As we look to the future, we remain dedicated to developing leaders, expanding our facility and increasing our capacity across the board to see the vision come about.

Small Wonders Stay and Play Group

We have had a busy & exciting year at Small Wonders. We have seen over 250 families at Small Wonders. We have run 74 sessions over 11 months with a total of 8975 adults & children through our door in that time. We have an average attendance each Friday of 243 people. Christmas is a very busy time at Small Wonders with 164 Small Wonders children visiting Santa. We still have a very long waiting list with people waiting up to 12 months for a place.

One of our Small Wonders values is building community & we love to raise money for other charities. Parents nominated charities & voted for Children's Cancer & Leukaemia Group to receive £324.04. One of the children, who attend Small Wonders, was diagnosed with Leukaemia in 2020 and this was a great way to show the family our love & support.

We held a harvest festival where we donated 167.5 kg of toiletries & food, which is incredible. The Well thanked the parents/ carers for their generosity, which is giving hope to those most in need in our city.

Our annual Empurple Day when everything turns purple for the day raised £842.09 for The Haven Wolverhampton. We raised awareness & much-needed funds for this charity that provide both practical & emotional support services to women & children who are affected by domestic violence & homelessness in our city.

Children's Work

Page 2

Lifespring Ministries

for the Year Ended 31 March 2022

Report of the Trustees

During the last year in Transformer Kids, we have looked after an average of 55 children aged 2 - 11 years every week. Since coming out of lockdown, the groups have continued to grow with new people coming to our sessions every week. We have covered the following topics: The Bible, forgiveness, identity, mission, the Easter Story, Christmas and prayer. Our Sunday sessions included games, small group times, crafts, bible teaching, creative projects, prayer and individual times of reflection. Over the year, we have seen children grow in confidence in the groups and move from sitting on the edges to fully being involved. We have had an increase of children with extra needs and we have been able to work with their families and offer individual support for these children. For some children we are the only place, outside of the home, in which they feel safe and comfortable. We have run successful family events including a light party, family breakfast and Good Friday walkthrough. These events have enabled families to spend quality time together and grow their faith together. This spring we ran our first "parenting for faith" course, which helped parents learn how to live out their life of faith at home. We want to equip parents to disciple their children and grow healthy, whole families. We are currently preparing to run a holiday club at the end of August for up to 90 school-aged children. This will be a fun-filled time where we get to bless these children and tell them all about God.

Christians Against Poverty - Debt Advice Centre

This was our 11th year of delivering debt help to individuals and families in the Wolverhampton area. Jean Deakin has been Centre Manager and Debt Coach since March 2016.

As the year progressed and we returned to some normality after lockdown and covid-19 restrictions, appointments gradually returned to face-to-face appointments.

" Initial clients contacted - 22 appointments booked with families/individuals and 18 first appointments completed.

" Eleven clients became debt free. A total of £124,025.83 has been repaid or cleared through insolvency.

" Three clients made a commitment or recommitment while working with us.

" We provided numerous food parcels, electric & gas top-up, clothing, household and electrical goods.

" We delivered 30 Christmas hampers blessing adults and children.

" Our weekly CAP drop-in within Coffee & Company, has clients regularly attending for support, help with paperwork and fellowship.

" CAP support teams, including befrienders, events team and prayer teams have played a vital role in the running of the centre and giving clients the extra support many have needed.

In September 2022 the CAP Debt Centre will be closing as decided by LifeSpring Board. All existing client accounts will continually be managed by CAP's head office.

Overseas Mission

Missions are an integral part of our Global ministry this year, with teaching, projects and trips all forming part of our Twenty 4 Thirty vision: reaching and connecting with 20 nations by the year 2030, as well as having 20 churches in fellowship with us by then.

In September, we began a Missions Training course under the title 'The Mind of a Missionary', based on the book by David Joannes. This was very well received and by January, our Missions team had grown to 16 people, led by Andy and Gill Smith. This course will be repeated this autumn, and already there have been multiple registrations as an awareness of World Mission and our role in the Great Commission continues to grow in the hearts and minds of the LifeSpring family.

Pastor Tony and Tim Wood were finally able to visit India in March where many from the provinces of Telangana and Andhra Pradesh received from the Holy Spirit through their ministry and in July, Tony and Dan Waldron represented us in South Africa and Mozambique, where many were blessed at a leaders' conference in Dondo among other events.

In June, we took a team to Paris, where we worked alongside the Paris Evangile Church led by Steve Blackah. We had an amazing time, with both church and street ministry at the Gare de Lyon railway station and wonderful testimonies of God's grace and love.

Page 3

Lifespring Ministries

Report of the Trustees

for the Year Ended 31 March 2022

We now look forward with excitement to a trip to Nepal in October, hosted by Pastors Paul and Mohan who have both recently blessed our church families here in the UK. This will be followed by a team visit to Thailand where we'll be working alongside Within Reach Global, led By Davis Joannes, author of our Missions Training course manual.

Director's Report Conclusion

The Directors and ministry leaders of the Charity are pleased to report that the Charity remains financially stable despite the challenges of the cost of living crisis. We recognise the favour of God that enabled us to continue to fulfil our commission to reach out to help those in need, and to promote the gospel of Jesus Christ.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document the Articles of Association of the limited company, limited by guarantee.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06323688 (England and Wales)

Registered Charity number

1122435

Registered office

34 Clifton Street Wolverhampton West Midlands WV3 0QT

Trustees

D Coates-Smith (resigned 1.11.21) A Wastall S McGregor (resigned 1.11.21) S Eaves D Waldron S Kruczek D Brown S Chonkria (appointed 1.11.21) T J Westwood (appointed 16.11.22)

Company Secretary

S Chonkria

Independent Examiner

Richard Ashmore Institute of Chartered Accountants in England and Wales Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

Approved by order of the board of trustees on 20 December 2022 and signed on its behalf by:

Page 4

Life%pring Ministries ort of the Tn]_%tees for the Year Ended 31 March 2022 D Brown- Trnsiee Page 5

Independent Examiner's Report to the Trustees of Lifespring Ministries

Independent examiner's report to the trustees of Lifespring Ministries ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. 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 (FRS 102)).

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.

Richard Ashmore Institute of Chartered Accountants in England and Wales Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

20 December 2022

Page 6

Lifespring Ministries

Statement of Financial Activities

for the Year Ended 31 March 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
336,987
Charitable activities
Conferences & Events
3,677
Rent Income
2,945
Other
758
MCO Cafe
1,139
Small Wonders
-
Total
345,506
EXPENDITURE ON
Charitable activities
Conferences & Events
10,361
Christians Against Poverty
5,616
Other
1,097
Children & Youth
1,944
Mozambique
-
School of Ministry Expenses
-
Support Costs
192,002
Grants Payable
44,550
Cost of Activities
147
MCO Cafe
1,616
Missions
-
Small Wonders
-
Global
-
Here to help
-
Souter Charitable Trust
-
Donations
-
Loving Our City
-
Acts 435
-
Total
257,333
NET INCOME/(EXPENDITURE)
88,173
Transfers between funds
12
(59,903)
Net movement in funds
28,270
RECONCILIATION OF FUNDS
Total funds brought forward
102,213
Restricted
funds
£
101,850
-
-
-
-
9,242
111,092
-
1,110
6,880
203
12,290
-
37,854
-
-
-
5,731
5,280
63,357
2,954
-
3,205
39,237
550
178,651
(67,559)
59,903
(7,656)
561,827
31.3.22
Total
funds
£
438,837
3,677
2,945
758
1,139
9,242
456,598
10,361
6,726
7,977
2,147
12,290
-
229,856
44,550
147
1,616
5,731
5,280
63,357
2,954
-
3,205
39,237
550
435,984
20,614
-
20,614
664,040
31.3.21
Total
funds
£
392,510
8
950
-
70
176
393,714
248
6,687
-
5,540
-
1,723
268,959
1,998
3,907
95
34,545
3,521
47,061
5,717
3,024
-
-
-
383,025
10,689
-
10,689
653,351

The notes form part of these financial statements

Page 7

Lifespring Ministries

Statement of Financial Activities for the Year Ended 31 March 2022

Unrestricted
funds
Notes
£
TOTAL FUNDS CARRIED FORWARD
130,483
Restricted
funds
£
554,171
31.3.22
Total
funds
£
684,654
31.3.21
Total
funds
£
664,040

The notes form part of these financial statements

Page 8

Lifespring Ministries

Balance Sheet

31 March 2022

Notes
FIXED ASSETS
Tangible assets
6
CURRENT ASSETS
Debtors
7
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
9
NET ASSETS
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
1,017,063
7,230
5,474
12,704
(72,666)
(59,962)
957,101
(826,619)
130,482
Restricted
funds
£
515,137
-
39,034
39,034
1
39,035
554,172
-
554,172
31.3.22
Total
funds
£
1,532,200
7,230
44,508
51,738
(72,665)
(20,927)
1,511,273
(826,619)
684,654
130,482
554,172
684,654
31.3.21
Total
funds
£
1,569,744
6,238
49,294
55,532
(75,072)
(19,540)
1,550,204
(886,164)
664,040
102,213
561,827
664,040

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

Lifespring Ministries

Balance Sheet - continued 31 March 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2022 and were signed on its behalf by:

D Brown - Trustee

The notes form part of these financial statements

Page 10

Lifespring Ministries

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost Fixtures and fittings - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 11

Lifespring Ministries

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.22 31.3.21
£ £
Depreciation - owned assets 37,543 37,016

3. TRUSTEES' REMUNERATION AND BENEFITS

Mr A Wastall received remuneration for ministry services in accordance with the governing document to the value of £46,400 (2021 - £45,000).

No other trustees received any remuneration during the year

Trustees' expenses

Mr A Wastall was reimbursed for expenses totalling £2,309 during the year (2020 - £589)

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.22 31.3.21
Staff 11 11

No employees received emoluments in excess of £60,000.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
320,534
Charitable activities
Conferences & Events
8
Rent Income
950
MCO Cafe
70
Small Wonders
-
Total
321,562
EXPENDITURE ON
Charitable activities
Conferences & Events
248
Christians Against Poverty
5,600
Children & Youth
5,497
School of Ministry Expenses
-
Support Costs
227,274
Grants Payable
1,998
Restricted
funds
£
71,976
-
-
-
176
72,152
-
1,087
43
1,723
41,685
-
Total
funds
£
392,510
8
950
70
176
393,714
248
6,687
5,540
1,723
268,959
1,998

continued...

Page 12

Lifespring Ministries

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Cost of Activities
185
3,722
MCO Cafe
95
-
Missions
-
34,545
Small Wonders
-
3,521
Global
43,000
4,061
Here to help
-
5,717
Souter Charitable Trust
-
3,024
Total
283,897
99,128
NET INCOME/(EXPENDITURE)
37,665
(26,976)
Transfers between funds
(35,090)
35,090
Net movement in funds
2,575
8,114
RECONCILIATION OF FUNDS
Total funds brought forward
99,637
553,714
TOTAL FUNDS CARRIED FORWARD
102,212
561,828
6.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
property
fittings
£
£
COST
At 1 April 2021 and 31 March 2022
1,798,143
34,936
DEPRECIATION
At 1 April 2021
231,559
31,777
Charge for year
36,753
790
At 31 March 2022
268,312
32,567
NET BOOK VALUE
At 31 March 2022
1,529,831
2,369
At 31 March 2021
1,566,584
3,159
Total
funds
£
3,907
95
34,545
3,521
47,061
5,717
3,024
383,025
10,689
-
10,689
653,351
664,040
Totals
£
1,833,079
263,336
37,543
300,879
1,532,200
1,569,743
Total
funds
£
3,907
95
34,545
3,521
47,061
5,717
3,024
383,025
10,689
-
10,689
653,351
664,040

continued...

Page 13

Lifespring Ministries

Notes to the Financial Statements-continued
for the Year Ended 31 March 2022
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Gift Aid Recoverable
Prepayments
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 10)
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
9.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 10)
Other loans (see note 10)
10.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Congregational Loans
Amounts falling due between two and five years:
Bank loans - 2-5 years
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
31.3.22
£
1,116
4,431
1,683
7,230
31.3.22
£
66,454
356
1,678
390
3,787
72,665
31.3.22
£
826,619
-
826,619
31.3.22
£
66,454
66,454
-
66,454
132,908
627,257
31.3.21
£
-
4,555
1,683
6,238
31.3.21
£
66,454
356
1,678
390
6,194
75,072
31.3.21
£
846,164
40,000
886,164
31.3.21
£
66,454
66,454
40,000
106,454
132,908
646,802

continued...

Page 14

Lifespring Ministries

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. SECURED DEBTS

The following secured debts are included within creditors:

31.3.22 31.3.21
£ £
Bank loans 893,073 912,618

The bank loans are secured with charge on the freehold property owned by the charity in favour of Triodos Bank.

12. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Building Fund
CAP
Mozambique
Other
Small Wonders
LSM
India
Global
Youthworker
Here to help
Loving Our City
Children's Ministry
Christmas Love
Telmo's Car
Typhoon
Acts 435
Sunday Broadcasting
TOTAL FUNDS
At 1.4.21
£
102,213
535,861
6,401
2,618
3,349
445
1,748
1,000
4,821
125
3,782
1,567
110
-
-
-
-
-
561,827
664,040
Net
movement
in funds
£
88,172
(36,036)
1,915
2,477
-
3,962
-
(2,332)
(43,988)
500
(1,825)
8,680
-
4
(571)
(89)
90
(345)
(67,558)
20,614
Transfers
between
funds
£
(59,903)
15,500
-
-
(828)
340
-
1,374
42,418
(125)
-
308
(110)
(4)
571
89
-
370
59,903
-
At
31.3.22
£
130,482
515,325
8,316
5,095
2,521
4,747
1,748
42
3,251
500
1,957
10,555
-
-
-
-
90
25
554,172
684,654

Page 15

continued...

Lifespring Ministries

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Building Fund
CAP
Mozambique
Small Wonders
India
Global
Youthworker
Here to help
Loving Our City
Children's Ministry
Christmas Love
Telmo's Car
Typhoon
Acts 435
Sunday Broadcasting
TOTAL FUNDS
Incoming
resources
£
345,506
722
3,025
14,767
9,242
3,399
19,369
500
1,129
47,917
203
1,116
5,197
3,116
640
750
111,092
456,598
Resources
Movement
expended
in funds
£
£
(257,334)
88,172
(36,758)
(36,036)
(1,110)
1,915
(12,290)
2,477
(5,280)
3,962
(5,731)
(2,332)
(63,357)
(43,988)
-
500
(2,954)
(1,825)
(39,237)
8,680
(203)
-
(1,112)
4
(5,768)
(571)
(3,205)
(89)
(550)
90
(1,095)
(345)
(178,650)
(67,558)
(435,984)
20,614

Page 16

continued...

Lifespring Ministries

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Building Fund
CAP
Mozambique
Other
Small Wonders
LSM
India
Global
Youthworker
Here to help
Loving Our City
Children's Ministry
Souter Charitable Trust
TOTAL FUNDS
At 1.4.20
£
99,637
543,562
2,952
657
2,372
-
1,661
-
2,510
-
-
-
-
-
553,714
653,351
Net
movement
in funds
£
37,666
(39,001)
3,449
1,961
1,005
(3,345)
87
(9,479)
13,029
125
3,567
1,567
82
(24)
(26,977)
10,689
Transfers
between
funds
£
(35,090)
31,300
-
-
(28)
3,790
-
10,479
(10,718)
-
215
-
28
24
35,090
-
At
31.3.21
£
102,213
535,861
6,401
2,618
3,349
445
1,748
1,000
4,821
125
3,782
1,567
110
-
561,827
664,040

continued...

Page 17

Lifespring Ministries

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Building Fund
CAP
Mozambique
Other
Small Wonders
LSM
India
Global
Youthworker
Here to help
Loving Our City
Children's Ministry
Souter Charitable Trust
TOTAL FUNDS
Incoming
resources
£
321,562
558
4,536
16,450
4,727
176
1,810
10,577
19,217
125
9,284
1,567
125
3,000
72,152
393,714
Resources
Movement
expended
in funds
£
£
(283,896)
37,666
(39,559)
(39,001)
(1,087)
3,449
(14,489)
1,961
(3,722)
1,005
(3,521)
(3,345)
(1,723)
87
(20,056)
(9,479)
(6,188)
13,029
-
125
(5,717)
3,567
-
1,567
(43)
82
(3,024)
(24)
(99,129)
(26,977)
(383,025)
10,689

continued...

Page 18

Lifespring Ministries

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Building Fund
CAP
Mozambique
Other
Small Wonders
LSM
India
Global
Youthworker
Here to help
Loving Our City
Children's Ministry
Souter Charitable Trust
Christmas Love
Telmo's Car
Typhoon
Acts 435
Sunday Broadcasting
TOTAL FUNDS
At 1.4.20
£
99,637
543,562
2,952
657
2,372
-
1,661
-
2,510
-
-
-
-
-
-
-
-
-
-
553,714
653,351
Net
movement
in funds
£
125,838
(75,037)
5,364
4,438
1,005
617
87
(11,811)
(30,959)
625
1,742
10,247
82
(24)
4
(571)
(89)
90
(345)
(94,535)
31,303
Transfers
between
funds
£
(94,993)
46,800
-
-
(856)
4,130
-
11,853
31,700
(125)
215
308
(82)
24
(4)
571
89
-
370
94,993
-
At
31.3.22
£
130,482
515,325
8,316
5,095
2,521
4,747
1,748
42
3,251
500
1,957
10,555
-
-
-
-
-
90
25
554,172
684,654

continued...

Page 19

Lifespring Ministries

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Building Fund
CAP
Mozambique
Other
Small Wonders
LSM
India
Global
Youthworker
Here to help
Loving Our City
Children's Ministry
Souter Charitable Trust
Christmas Love
Telmo's Car
Typhoon
Acts 435
Sunday Broadcasting
TOTAL FUNDS
Incoming
resources
£
667,068
1,280
7,561
31,217
4,727
9,418
1,810
13,976
38,586
625
10,413
49,484
328
3,000
1,116
5,197
3,116
640
750
183,244
850,312
Resources
Movement
expended
in funds
£
£
(541,230)
125,838
(76,317)
(75,037)
(2,197)
5,364
(26,779)
4,438
(3,722)
1,005
(8,801)
617
(1,723)
87
(25,787)
(11,811)
(69,545)
(30,959)
-
625
(8,671)
1,742
(39,237)
10,247
(246)
82
(3,024)
(24)
(1,112)
4
(5,768)
(571)
(3,205)
(89)
(550)
90
(1,095)
(345)
(277,779)
(94,535)
(819,009)
31,303

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 20

Lifespring Ministries

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
31.3.22 31.3.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 373,230 327,778
Gift aid 65,607 57,381
Grants - 7,351
438,837 392,510
Charitable activities
Conference Income 3,677 8
Rent Received 2,945 950
MCO Café 1,139 70
Resource Sales 758 -
Small Wonders 9,242 176
17,761 1,204
Total incoming resources 456,598 393,714
EXPENDITURE
Charitable activities
Events & Conferences 8,551 248
Children & Youth 2,147 5,540
CAP Expenses 6,726 6,687
Evangelism & Outreach - 185
Missions to Mozambique 12,290 14,489
School of Ministry Expenses - 1,723
MCO Expenses 1,616 95
Media 725 -
Small Wonders 5,280 3,521
Mission to India 5,731 20,056
Global 9,221 2,061
Other 8,527 3,722
Here to Help 2,954 5,717
Souter Charitable Trust - 3,024
Loving Our City 42,442 -
Grants to institutions 750 1,998
106,960 69,066
Support costs
Management
Wages 142,881 133,590
Carried forward 142,881 133,590

This page does not form part of the statutory financial statements

Page 21

Lifespring Ministries

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
31.3.22 31.3.21
£ £
Management
Brought forward 142,881 133,590
Pensions 4,270 3,373
Insurance 4,919 4,451
Light and heat 10,270 12,059
Telephone 4,364 1,450
Postage and stationery 3,170 3,160
Sundries 29 -
Independent Examiner's Fees 1,501 1,501
Ministry Fees & Expenses 50,246 55,874
Travel, training & Staff Expenses 2,518 1,253
Design, Print & Promotion 2,363 6,268
Repairs & Maintenance 15,027 18,119
Expensed Equipment 9,199 4,933
Hospitality & Refreshments 3,080 303
Subscriptions & Licences 3,125 2,771
Professional Fees - 360
Sunday Operations 4,600 2,015
IT Costs 4,458 -
Depreciation of tangible and heritage assets 37,543 37,016
303,563 288,496
Finance
Bank charges 1,858 1,720
Mortgage 23,603 23,743
25,461 25,463
Total resources expended 435,984 383,025
Net income 20,614 10,689

This page does not form part of the statutory financial statements

Page 22