## **THE LIFE CHURCH – MAIDSTONE Charity Number 1123130** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** The Trustees have pleasure in submitting the Report and Accounts for the year to 31 March 2023 ## **Objects of the Charity** The Trust seeks to demonstrate the Christian faith in action by advancing the Christian faith, relieving sickness and financial hardship and promoting and preserving good health, and advancing education, in all such ways and in such parts of the United Kingdom or the World as the trustees may from time to time think fit. _Page 1_ ## **Government** The policy and operating decision of the charity rest with the Trustees who meet regularly to monitor the activities of the Charity. ## **Objectives and activities** The Life Church is a gathering of people who are committed to love and care for each other and the community they live in, as was taught by Jesus Christ, believing that lives can be changed and bettered by Godly and Biblical principles. The church employs Mr. Christopher Eke as full-time minister and he serves the church together with Mr. David Thompson (accredited Assemblies of God minister). As the church is growing, it was felt necessary to employ someone to minister to the needs of young people and Mr. Charlie Olliver was employed as from 2[nd] October 2022. The church is supporting Mr. Olliver in a 2 year theological and leadership training course. The Trustees remain as Mr. C Eke, Mr. David Thompson, Mr. Alan Pitt and Mrs. Jennifer Rhodes. The Sunday morning services are very well attended and the congregation has grown to almost 200 adults and young adults. As a result of families attending, the number of children has increased and the children are ministered to at Children’s Church each Sunday from 11.15am-12.15pm. The teenagers attend their own meeting between these times too. The Sunday morning service is available live on YouTube and all the Sunday services are available to view on the church website. There are about 500 hits each week. All the workers in the church, including the Trustees and ministers are DBS checked through ThirtyOne:Eight. Midweek services include times for prayer and Bible study. The Little Sparkles Club for babies and toddlers and their parents/carers meet each Thursday morning during term times and the teenagers attend an after school club each Wednesday between 3pm and 6pm. An Alpha Course is in progress. The building is used twice each week by Alcoholics Anonymous. The church is affiliated to Assemblies of God and Evangelical Alliance organisations and we regularly support other charities: Starfish Malawi, the Salvation Army food bank, and Emmanuel Press. It has been decided to support more local charities in the next financial year including The Family Trust and Crossline Counselling. The building is generally kept in good order. As a result of storm damage, the roof over the main church hall was replaced at a cost of £73371: this included replacing a window and decorating. An insurance claim provided £5602 and there were personal gifts of £3686. The fund kept from the sale of the Manna Christian Fellowship manse in 2018 was used to cover the remainder of the costs. It has been necessary to soundproof a wall of the room used by the young people on Sundays and this has been completed at a cost of £2940. We are grateful that we have a building that can be adapted and realise that the costs of change are great but we need to accommodate our growing church. The shop area used by the church to sell handmade crafts has continued to provide support for Starfish Malawi and over £2000 was transferred to the charity. The monthly Saturday morning ‘Sat Chat’ has proved beneficial in procuring funds and providing friendship and fun for church members and the public. Approved by the Trustees of The Life Church : _Page 2_ ## **Independent Examiner’s report** ## **Accounts for the year ended 31[st] March 2023** ## **Respective responsibilities of the Trustees and the examiner** The charity’s trustees are responsible for the preparation of the accounts and they consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the 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 procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. ## **Basis of the Independent Examiner’s statement** My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required for an audit, and consequently 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 examination, no material matter has come to my attention which gives me cause to believe that in, any material respect: Accounting records were not kept in accordance with section 130 of the Charities Act, or the accounts do not accord with the accounting records I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 12[th] June 2023 Signed: Stephen Hendy _Page 3_ ## **Statement of Financial Activities** ||**Unrestricted Designated**
**Restricted Endowment**
**Total**
**Prior year**
**funds**
**funds**
**funds**
**funds**
**funds**
**total funds**| |---|---| |**Incoming resources**
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Incoming resources from charitable activities
Other incoming resources
**Total income**
**Resources used**
Cost of generating funds
Cost of generating voluntary income
Fundraising trading cost of goods sold and
other costs
Charitable activities
Governance costs
Other resources used
**Total expenditure**
Gains / losses on investment assets
**Net income / (expenditure) resources before**
**transfer**
**Transfers**
Gross transfers between funds - in
Gross transfers between funds - out
**Other recognised gains / losses**
Gains on revaluation, fixed assets, charity's own
use
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Represented by**
**Unrestricted**
General fund
Pastor
**Designated**
Charity Cards
Little Sparkles Mother/Toddler group
Starfish Malawi Ministry
TLC Building fund
Visiting Ministry
YOUTH
**Restricted**
Cafe Refurb
Gifts for persons, etc.
King's Storehouse
Lifelines Contact
Options Pregnancy/PostAbortion Support
Philippines
Shop deposit
Tender Loving Craft
Weekend Away
Women's Refuge
YOUTH|88,545
5,387
10
—
93,942
57,048
—
1,652
2,446
—
4,098
2,521
175
—
—
—
175
69
13,020
5,702
—
—
18,722
8,134| ||**101,740**
**12,741**
**2,456**
**—**
**116,938**
**67,774**
6,354
—
—
—
6,354
4,161
4,782
120
237
—
5,139
7,287
—
85
2,695
—
2,781
1,182
6,681
489
—
—
7,171
4,630
63,962
82,423
—
—
146,385
52,603
—
—
—
—
—
—| ||**81,781**
**83,117**
**2,932**
**—**
**167,831**
**69,864**
—
—
—
—
—
—| ||**19,959**
**(70,376)**
**(476)**
**—**
**(50,893)**
**(2,090)**
—
—
295
—
295
—
(227)
(68)
—
—
(295)
—
—
—
—
—
—
—| ||**19,732**
**(70,444)**
**(181)**
**—**
**(50,893)**
**(2,090)**| ||**66,674**
**81,201**
**399**
**—**
**148,276**
**150,366**| ||**86,407**
**10,757**
**218**
**—**
**97,382**
**148,276**
86,407
—
—
—
86,407
66,674
—
—
—
—
—
—
—
—
—
—
—
153
—
188
—
—
188
276
—
—
—
—
—
—
—
8,959
—
—
8,959
79,042
—
1,609
—
—
1,609
1,729
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
218
—
218
399
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—| _Page 4_ ## **Balance sheet** ||**Total funds**
**Prior year funds**| |---|---| |**Current assets**
Investments
Cash at bank and in hand
**Net current assets less current liabilities**
**Total assets less current liabilities**
**Total net assets less liabilities**
**Represented by**
**Unrestricted**
General fund
Pastor
**Designated**
Charity Cards
Little Sparkles Mother/Toddler group
Visiting Ministry
Starfish Malawi Ministry
YOUTH
TLC Building fund
**Restricted**
King's Storehouse
Cafe Refurb
Weekend Away
Lifelines Contact
Shop deposit
Tender Loving Craft
Women's Refuge
YOUTH
Options Pregnancy/PostAbortion Support
Gifts for persons, etc.
Philippines
**Funds of the church**|15,058
5,000
82,323
143,276| ||**97,382**
**148,276**| ||**97,382**
**148,276**| ||**97,382**
**148,276**| ||**97,382**
**148,276**
86,407
66,674
—
—
—
153
188
276
1,609
1,729
—
—
—
—
8,959
79,042
—
—
—
—
—
—
—
—
—
—
218
399
—
—
—
—
—
—
—
—
—
—| ||**97,382**
**148,276**| ## **Statement of assets and liabilities** ||**General Designated**
**Restricted Endowment**
**This year**
**Last year**| |---|---| |**Current assets - Cash at bank and in hand**
Current account -
Petty Cash -
Business Select Account -
Shawbrook Bank 12 month fixed rate Saver -
**Totals**
**Current assets - Investments**
Hampshire Trust Bank -
**Totals**
**Grand total**|69,743
(68,261)
1,723
—
3,205
58,175
2,017
(428)
(1,505)
—
83
174
79,034
—
—
—
79,034
84,926
(79,446)
79,446
—
—
—
—| ||**71,348**
**10,757**
**218**
**—**
**82,323**
**143,276**
15,058
—
—
—
15,058
5,000| ||**15,058**
**—**
**—**
**—**
**15,058**
**5,000**| ||**86,407**
**10,757**
**218**
**—**
**97,382**
**148,276**| _Page 5_ ## **Fund movement by type** ||**Opening**
**Incoming**
**Outgoing**
**Transfers Gains/losses**
**Closing**| |---|---| |**Cards - Charity Cards**
Designated
**Sub-total for Cards**
**KingStore - King's Storehouse**
Restricted
**Sub-total for KingStore**
**LifeCont - Lifelines Contact**
Restricted
**Sub-total for LifeCont**
**LitSpark - Little Sparkles Moth**
Designated
**Sub-total for LitSpark**
**Ministry - Visiting Ministry**
Designated
**Sub-total for Ministry**
**Shop - Shop deposit**
Restricted
**Sub-total for Shop**
**Starfish - Starfish Malawi Mini**
Designated
**Sub-total for Starfish**
**TLCraft - Tender Loving Craft**
Restricted
**Sub-total for TLCraft**
**WRefuge - Women's Refuge**
Restricted
**Sub-total for WRefuge**
**Youth - YOUTH**
Designated
Restricted
**Sub-total for Youth**
**General - General fund**
Unrestricted
**Sub-total for General**
**Build - TLC Building fund**
Designated
**Sub-total for Build**
**Pastor - Pastor**
Unrestricted
**Sub-total for Pastor**
**Options - Options Pregnancy/Po**
Restricted
**Sub-total for Options**
**Gifts - Gifts for persons, e**
Restricted
**Sub-total for Gifts**
**Philipps - Philippines**
Restricted
**Sub-total for Philipps**
**Cafe - Cafe Refurb**
Restricted
**Sub-total for Cafe**
**Wkend - Weekend Away**|153
—
85
(68)
—
—| ||**153**
**—**
**85**
**(68)**
**—**
**—**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
276
401
489
—
—
188| ||**276**
**401**
**489**
**—**
**—**
**188**
1,729
—
120
—
—
1,609| ||**1,729**
**—**
**120**
**—**
**—**
**1,609**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
399
2,446
2,695
68
—
218| ||**399**
**2,446**
**2,695**
**68**
**—**
**218**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
—
—
—
—
—
—
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
66,674
101,740
81,781
(227)
—
86,407| ||**66,674**
**101,740**
**81,781**
**(227)**
**—**
**86,407**
79,042
12,340
82,423
—
—
8,959| ||**79,042**
**12,340**
**82,423**
**—**
**—**
**8,959**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
—
10
237
227
—
—| ||**—**
**10**
**237**
**227**
**—**
**—**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**| _Page 6_ |Restricted
**Sub-total for Wkend**
**Grand total**|—
—
—
—
—
—| |---|---| ||**—**
**—**
**—**
**—**
**—**
**—**| ||**148,276**
**116,938**
**167,831**
**—**
**—**
**97,382**| ## **Analysis of income and expenditure** |**Total**
**Unrestricted Designated**
**Restricted**
**Endowment**
**This year**
**Last year**
**INCOME AND ENDOWMENTS**
**Incoming resources from generated funds - Voluntary income**
Offerings
55,790
—
—
—
55,790
27,075
Gift aids
23,081
1,400
—
—
24,481
22,550
Gifts
—
—
10
—
10
480
Little Sparkles
—
401
—
—
401
659
Youth Ministry
—
—
—
—
—
—
Small Donations
9,673
—
—
—
9,673
6,283
Church renovation
—
3,586
—
—
3,586
—
Starfish Malawi ministry
—
—
—
—
—
—
Gifts - bequeathed
—
—
—
—
—
—
Total
88,545
5,387
10
—
93,942
57,048
**Incoming resources from generated funds - Activities for generating funds**
Venue receipts
—
1,652
—
—
1,652
940
Cards sold for charity
—
—
—
—
—
—
Tender Loving Craft
—
—
2,446
—
2,446
1,581
Total
—
1,652
2,446
—
4,098
2,521
**Incoming resources from charitable activities**
Event receipts
175
—
—
—
175
69
Total
175
—
—
—
175
69
**Other incoming resources**
Sundry receipts
13,020
5,702
—
—
18,722
8,134
Loan
—
—
—
—
—
—
Total
13,020
5,702
—
—
18,722
8,134|**Total**
**Unrestricted Designated**
**Restricted**
**Endowment**
**This year**
**Last year**
**INCOME AND ENDOWMENTS**
**Incoming resources from generated funds - Voluntary income**
Offerings
55,790
—
—
—
55,790
27,075
Gift aids
23,081
1,400
—
—
24,481
22,550
Gifts
—
—
10
—
10
480
Little Sparkles
—
401
—
—
401
659
Youth Ministry
—
—
—
—
—
—
Small Donations
9,673
—
—
—
9,673
6,283
Church renovation
—
3,586
—
—
3,586
—
Starfish Malawi ministry
—
—
—
—
—
—
Gifts - bequeathed
—
—
—
—
—
—
Total
88,545
5,387
10
—
93,942
57,048
**Incoming resources from generated funds - Activities for generating funds**
Venue receipts
—
1,652
—
—
1,652
940
Cards sold for charity
—
—
—
—
—
—
Tender Loving Craft
—
—
2,446
—
2,446
1,581
Total
—
1,652
2,446
—
4,098
2,521
**Incoming resources from charitable activities**
Event receipts
175
—
—
—
175
69
Total
175
—
—
—
175
69
**Other incoming resources**
Sundry receipts
13,020
5,702
—
—
18,722
8,134
Loan
—
—
—
—
—
—
Total
13,020
5,702
—
—
18,722
8,134| |---|---| ||175
—
—
—
175
69
13,020
5,702
—
—
18,722
8,134
—
—
—
—
—
—| ||13,020
5,702
—
—
18,722
8,134| |**INCOME TOTAL**|101,740
12,741
2,456
—
116,938
67,774| _Page 7_ ## **EXPENDITURE** |**Cost of generating funds**
General Expenses
3,190
—
—
—
3,190
1,256
Stationery & printing
1,812
—
—
—
1,812
1,692
Pastor expenses
1,239
—
—
—
1,239
1,212
SumUp
111
—
—
—
111
—
Total
6,354
—
—
—
6,354
4,161
**Cost of generating funds - Cost of generating voluntary income**
Ministry and Gifts
4,782
120
237
—
5,139
7,287
Total
4,782
120
237
—
5,139
7,287
**Cost of generating funds - Fundraising trading cost of goods sold and other costs**
Tender Loving Craft
—
85
2,695
—
2,781
1,182
Total
—
85
2,695
—
2,781
1,182
**Charitable activities**
Youth expenses
445
—
—
—
445
—
Church events
1,134
—
—
—
1,134
840
Sundry expense
4,162
—
—
—
4,162
2,784
Sparkles baby group
—
489
—
—
489
534
Childrens ministry
611
—
—
—
611
380
Hospitality
129
—
—
—
129
28
Alpha
—
—
—
—
—
—
Youth Ministry
198
—
—
—
198
—
Starfish Malawi expenses
—
—
—
—
—
61
Total
6,681
489
—
—
7,171
4,630
**Governance costs**
Salaries Church
29,743
—
—
—
29,743
20,445
Electricity Gas
3,891
—
—
—
3,891
2,374
Water Waste
4,588
—
—
—
4,588
989
Insurances Licences
5,912
—
—
—
5,912
6,957
Telephones Internet
1,712
—
—
—
1,712
2,684
Building expenses
114
82,423
—
—
82,537
2,651
Accommodation for Pastor
18,000
—
—
—
18,000
16,500
Bank charges
0
—
—
—
0
—
Total
63,962
82,423
—
—
146,385
52,603
**Other resources used**
Loan
—
—
—
—
—
—
Total
—
—
—
—
—
—|3,190
—
—
—
3,190
1,256
1,812
—
—
—
1,812
1,692
1,239
—
—
—
1,239
1,212
111
—
—
—
111
—| |---|---| ||—
85
2,695
—
2,781
1,182
445
—
—
—
445
—
1,134
—
—
—
1,134
840
4,162
—
—
—
4,162
2,784
—
489
—
—
489
534
611
—
—
—
611
380
129
—
—
—
129
28
—
—
—
—
—
—
198
—
—
—
198
—
—
—
—
—
—
61| ||6,681
489
—
—
7,171
4,630
29,743
—
—
—
29,743
20,445
3,891
—
—
—
3,891
2,374
4,588
—
—
—
4,588
989
5,912
—
—
—
5,912
6,957
1,712
—
—
—
1,712
2,684
114
82,423
—
—
82,537
2,651
18,000
—
—
—
18,000
16,500
0
—
—
—
0
—| ||63,962
82,423
—
—
146,385
52,603
—
—
—
—
—
—| ||—
—
—
—
—
—| |**EXPENDITURE TOTAL**|81,781
83,117
2,932
—
167,831
69,864| ||| |**GRAND TOTAL**|19,959
(70,376)
(476)
—
(50,893)
(2,090)| _Page 8_