LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) Trustees report and financial statements FOR THE YEAR ENDED 31 MARCH 2025 CS CamScanner LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 CONTENTS 1 Information 2-4 Trustees' Report 5 Report of the Accountants 6 Income and expenditure account 7 Balance sheet 8-10 Notes to Financial Statements CS CamScanner LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) Information Charity number Registered address Trustees 1131304 17 Lytham Avenue Watford WD19 6XA Lawashan Tharmakularajah Jeyanathan Robert Balendrakumar George Devaraj John Arulanandam Selvarasa Kandasamy CS CamScanner Living Word Missionary Church - UK Trustees' Annual Report For the Financial Year Ended 31 March 2025 1. Legal and Administrative Information Charity Name: Living Word Missionary Church UK Company Number: 06924165 (England and Wales) Registered Office: 17 Lytham Avenue, WD19 6XA Watford Trustees / Directors: - George Devaraj John Arulanandam - Lawashan Tharmakularajah - Jeyanthan Robert Balendrakumar - Selvarasa Kandasamy 2. Structure, Governance, and Management The charity is a private company limited by guarantee and a registered charity under the laws of England and Wales. The trustees are responsible for the overall governance of the charity, including ensuring that the charity complies with its governing document, charity law, and the requirements of the Charity Commission. The trustees meet regularly to review the charity's activities, finances, and policies, and to ensure that its work is conducted in accordance with its charitable objectives. 3. Objects of the Charity The principal object of the charity, as set out in its governing document, is to advance the Christian faith for the public benefit in accordance with the Statement of Belief outlined in the trust deed. 4. Activities and Public Benefit In fulfilling its charitable objectives, the charity has undertaken the following main activities for the public benefit during the financial year: 1. Teaching and preaching of religious doctrine in accordance with the Holy Scriptures. 2. Promoting prayer, praise, and Bible study among members and the wider community. CS CamScanner 3. Religious communication through sermons, talks, meetings, and conferences to spread the message of the Christian faith. 4. Community outreach, including street evangelism and door-to-door communication, to engage with the public and offer spiritual support. The trustees confirm that in planning and carrying out these activities, they have had regard to the guidance issued by the Charity Commission on public benefit. All activities are designed to be inclusive and accessible to the public, providing spiritual growth, education, and community support. 5. Achievements and Performance During the financial year, the charity has: • Continued its teaching and youth programs for children and teenagers. • Conducted regular services, prayer meetings, and Bible study sessions. • Engaged with the local community through outreach events and door-to-door initiatives. These activities have contributed to the advancement of the Christian faith and the provision of spiritual and educational support to the public. 6. Financial Review The charity's financial position is detailed in the accounts prepared in accordance with FRS 102 Section 1A - Small Entities. The trustees are satisfied that the charity's resources have been applied appropriately and that adequate controls are in place to ensure that the charity remains solvent and can continue to pursue its charitable objectives. 7. Statement of Trustees' Responsibilities The trustees are responsible for preparing the trustees' annual report and accounts in accordance with charity law and applicable accounting standards. In doing so, they have ensured that: • Suitable accounting policies have been selected and applied consistently. • Reasonable and prudent judgements and estimates have been made. • Accounts have been prepared on a going concern basis unless it is inappropriate to presume the charity will continue in business. CS CamScanner 8. Approval This report was approved by the trustees on 10.01.2025 and signed on their behalf by: There .. Lawashan Tharmakularajah - Trustee CS CamScanner LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) Independent Examiner's Report to the Board of Trustees For the year ended 31" March 2025 I report on the accounts of the above Charity for the year ended 31 March 2025. Responsibilities and basis of report The Trustees of the charity are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). An audit is not required for the year under section 144 (2) of the Charities Act 2011 (The 2011 Act) and I am qualified to undertake the examination by being a qualified member of Chartered Institute of Management Accountants. In my responsibility to: Examine the accounts under Section 145 of the 2011 Act. - To follow the procedures laid down in the general directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act: and - To state whether matters have come to my attention. Basis of Independent Examiner's Report 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 those accounts. It also includes consideration of any unusual items or disclosures in the account and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair' and the report is limited to those matters set out in the statement below. Independent Examiner's Statement In accordance with my examination, no matters have come to my attention: (1) Which gives me reasonable cause to believe that in any material respect the requirements: To keep accounting records in accordance with Charities Act 2011: and - To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act, Have not been met; or (2) To which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. Mrs T Thavarupan ACMA For and on behalf of Angels Accountants Date: 30" December 2025 5 CS CamScanner LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) INCOME AND EXPENDITURE STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 Incoming resources Voluntary income Total incoming resources Notes 1 72,492 72.492 2024 € 55,592 55,592 Resources explained Wages & salaries Pension costs Rent Offering Website, internet & computer costs Printing & Stationary Travel & youth camp expenses Safe guarding Accountancy fees Canteen Gifts Total resources expended Net incoming resources Total funds brought forward Total funds carried forward 21,545 336 29,070 2,770 361 0 3,660 150 480 557 258 59,187 13,305 1,317 14,622 18,728 375 19,400 145 0 744 1,150 0 450 0 0 40,992 14,600 (13,283) 1,317 6 CS CamScanner LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) BALANCE SHEET AS AT 31 MARCH 2025 Notes 2025 € 2024 € Current assets Cash at bank and in hand Current liabilities Creditors: Amount falling due within One year. 23,493 23,493 02 8,871 7,163 7,163 (5,846) Net current liabilities Net Assets 14,622 14,622 1,317 1,317 Funds Unrestricted income funds Total Funds 14,622 14.622 1,317 1.317 7 CS CamScanner LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) Notes to the Accounts FOR THE YEAR ENDED 31 MARCH 2025 1. Accounting Policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. 1.1 Basis of accounting The financial statements have been prepared under the historical cost convention and in 1.2 Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be qualified with reasonable accuracy. The following specific policies are applied to the particular categories of income. Voluntary income is received by way of grant, donation and gifts and which is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the chanty becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be qualified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. Income from investment included in this year in which it is receivable. 8 CS CamScanner LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) Notes to the Accounts FOR THE YEAR ENDED 31 MARCH 2025 1.3 Resources explained. Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. 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. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management. 1.4 Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows. 1. Voluntary Income Donation 2025 72,492 2024 55,592 CS CamScanner LIVING WORD MISSIONARY CHURCH - UK (Charity Registered No: 1131304) Notes to the Accounts FOR THE YEAR ENDED 31 MARCH 2025 2. Creditors Wages and salaries advance PAYE Other payables Accruals 2025 (1,000) 3,545 5,396 930 8,871 2024 0 0 5,396 450 5,846 10 CS CamScanner