2022-03-31-accounts - Living Word Missionary Church - UK

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees' Annual Report for the period

Period start date Period end date 01 04 2021 31 03

31 03 2022

From

Section A Reference and administration details

Charity name Other names charity is known by

LIVING WORD MISSIONARY CHURCH- UK

Registered charity number (if any) 1131304

Charity's principal address 294

TOKYNGTON AVENUE

WEMBLEY

Postcode HA9 6HH

Names of the charity trustees who manage the charity

----- Start of picture text -----
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Pastor Andrew Navakumar CHAIR
2 George Devaraj John Arulanandam TREASURER
3 Jeyanthan Robert Balendrakumar
4 Selvarasa Kandasamy
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
----- End of picture text -----

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

March 2012

TAR

Names and addresses of advisers (Optional information)

Type of adviser	Name	Address




Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

TRUST DEED

(eg. trust deed, constitution)

How the charity is constituted

TRUST

(eg. trust, association, company)

CURRENT TRUSTEES APPOINT THE NEW TRUSTEES Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

The principal activity of the charity in the year under review continues to be to advance Christian faith for the benefit of the public in accordance with the Statement of belief mentioned in the trust deed.

March 2012

TAR

TEACHING / PREACHING RELIGIOUS DOCTRINE ACCORDING TO THE SCRIPTURE PROMOTING PRAYERS, PRAISE AND STUDY RELIGIOUS COMMUNICATION INCLUDING SERMONS, TALKS, MEETINGS, AND CONFERENCE STREET AND DOOR TO DOOR COMMUNICATION

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

March 2012

TAR

Section D Achievements and performance

Summary of the main achievements of the charity during the year

March 2012

TAR

Section E Financial review

Brief statement of the charity’s policy on reserves

Details of any funds materially in deficit

THE TRUSTEES SHOULD APPLY THE INCOME AT THEIR DISCRETION ALL OR PART OF THE FUNDS/ CAPITAL OF THE CHARITY FURTHERING THE CHARITY’S OBJECTS.

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) GEORGE DEVARAJ JOHN ARULANANDAM Full name(s) GEORGE DEVARAJ JOHN ARULANANDAM Position (eg Secretary, Chair, TREASURER etc) Date 01/02/2023

March 2012

TAR

Company Registration No. 06924165 (England and Wales)

LIVING WORD MISSIONARY CHURCH - UK ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

LIVING WORD MISSIONARY CHURCH - UK ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

	Page
Company information	3
Director's report	4
Accountants' report	5
Income statement	6
Statement of financial position	7
Notes to the accounts	8
Detailed profit and loss account	9

LIVING WORD MISSIONARY CHURCH - UK COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2022

Director

Company Number Registered Office

George Devaraj John Arulanandam 06924165 (England and Wales) 294 TOKYNGTON AVENUE WEMBLEY MIDDLESEX HA9 6HH

LIVING WORD MISSIONARY CHURCH - UK (COMPANY NO: 06924165 ENGLAND AND WALES) DIRECTOR'S REPORT

The director presents his report and accounts for the year ended 31 March 2022.

Directors

George Devaraj John Arulanandam held office during the whole of the period.

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors

............................................................................

George Devaraj John Arulanandam Director

Approved by the board on: 29 December 2022

ACCOUNTANTS' REPORT ON THE PREPARATION OF THE UNAUDITED STATUTORY STATEMENTS OF LIVING WORD MISSIONARY CHURCH - UK (THE COMPANY) FOR THE YEAR ENDED 31 MARCH 2022

In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 March 2022 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.

As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.

It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 31 March 2022.

We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Financial Accountants

12 December 2022

LIVING WORD MISSIONARY CHURCH - UK INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

Turnover Administrative expenses Other operating income Operating loss Loss on ordinary activities before taxation Tax on loss on ordinary activities Loss for the financial year	2022 £ 28,142 (53,653) 7,500 (18,011) (18,011) - (18,011)	2021 £ 27,609 (47,997) 19,687
		(701)
		(701) -
		(701)

LIVING WORD MISSIONARY CHURCH - UK STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2022

Notes Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 4 Net (liabilities)/assets Capital and reserves Profit and loss account Shareholders' funds	2022 £ 1,518 1,518 1,518 (17,866) (16,348) (16,348) (16,348)	2021 £ 1,663
		1,663
		1,663 -
		1,663
		1,663
		1,663

For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board and authorised for issue on 29 December 2022 and were signed on its behalf by

George Devaraj John Arulanandam Director

Company Registration No. 06924165

LIVING WORD MISSIONARY CHURCH - UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

1 Statutory information

LIVING WORD MISSIONARY CHURCH - UK is a private company, limited by shares, registered in England and Wales, registration number 06924165. The registered office is 294 TOKYNGTON AVENUE, WEMBLEY, MIDDLESEX, HA9 6HH.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

4	Creditors: amounts falling due after more than one year	2022	2021
		£	£
	Other creditors	17,866	-

5 Average number of employees

During the year the average number of employees was 0 (2021: 0).

LIVING WORD MISSIONARY CHURCH - UK DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

This schedule does not form part of the statutory accounts.

	2022	2021
	£	£
Turnover
Sales	28,142	27,609
Administrative expenses
Wages and salaries	38,914	38,914
Pensions	980	980
Travel and subsistence	129	-
Rent	12,650	5,000
Service charges	-	129
Light and heat	2	-
Cleaning	13	-
Telephone and fax	-	2,496
Stationery and printing	306	-
Bank charges	7	28
Sundry expenses	202	-
Accountancy fees	450	450
	53,653	47,997
Other operating income
Government grants	7,500	19,687
Operating loss	(18,011)	(701)
Loss on ordinary activities before taxation	(18,011)	(701)

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name LIVING WORD MISSIONARY CHURCH- UK members of On accounts for the year 31/03/2022 Charity no 1131304 ended (if any) Set out on pages 1-2 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2020. Responsibilties and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent [The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body	S Gangatharan Date:	12/12/2022

	MR SIVASUBRAMANIAM GANGATHARAN FFA/ FTA

	INSTITUTE OF FINANCIAL ACCOUNTANTS

Oct 2018

IER

(if any):

Address:

98 EXETER ROAD HARROW HA2 9PL

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER