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2023-01-31-accounts

Trustees’ Annual Report for the period

From 01 February 2022 Period start date To Period end date 31 January 2023 Charity name: JESUS THE LIVING WATER WORLD WIDE CHURCH Charity registration number: 1131597

Objectives and Activities

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SORP reference
Summary of the purposes of Para 1.17 To advance the Christian religion for the benefit
the charity as set out in its of the public via evangelism, fellowships,
governing document Sunday services, outreach programs, outdoor
faith camps and missions. Helping communities
through fund raising projects, charity events,
grant, and sponsorships .
Summary of the main Para 1.17 and When planning our activities for the year, the
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Objectives and Activities Objectives and Activities Objectives and Activities
SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17
To advance the Christian religion for the benefit
of the public via evangelism, fellowships,
Sunday services, outreach programs, outdoor
faith camps and missions. Helping communities
through fund raising projects, charity events,
grant,and sponsorships.
Summary of the main Para 1.17 and
When planning our activities for the year, the
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
1.19 Trustees and Members (Church Elders) of the
charity
have
considered
the
Charity
Commission’s guidance on public benefit and the
specific
guidance
on
charities
for
the
advancement of religion. The review of activities
below reflects how we have implemented this
through a range of activities, which we consider
to be in line with both this guidance and our
objectives
Worship and Prayer
The Church (JLWC) with its three congregation
(East
Grinstead,
Brighton,
and
Eastbourne) continued
its
mission
of
evangelising people and gathering its members
through fellowship on regular Sunday services
at each respective rented hall (run by the Jubilee
Community Centre at East Grinstead.) The
Sunday
Christian
services
are
aimed
at
encouraging, supporting, lifting, and nurturing
the spiritual lives of its members. In turn, each
individual member of the church is encouraged
to invite their friends to become part of the
Christian community.
Every Monday evening, the church joins other
church branches globally to be one in spirit as it
gathers its members for prayer intercessory
evening.
The
prayer intercessors gather all
prayer requests and petitions received by the
church on Sunday services and home visits and
lift them all up in prayer.

Bible study / Cell groups were added this year to accommodate some members who may have missed the Sunday service due to work commitments. Other ministries, like Women of Faith, Men’s Ministry and Youth and Kids Ministries were set up to cater the needs of its members. Digital platforms were used to reach out and fulfil the Church’s mission. All are welcomed to attend the church’s regular services. This year, 20 families and 50 new nurses added to the register, which brought the total numbers to 690 including children. Average attendance on regular services were 420, and on special occasions, can reach up to 690. However, towards the end of the year, some members were removed from the register after relocating to other areas. The church has continuously reached out to people to bring hope and strengthen their faith through: Worship and prayer, Teaching through discipleship Developing their relationship with Jesus Provision of pastoral care Outreach programmes Seminars and Conferences Webinar To enable all these, we hold on to the leading of the Holy Spirit and the truthful promises of God. Pastoral Care Bishop Norman Ponce, assisted by some elders of the church, regularly visits families and friends who wished to be prayed over for healing, spiritual care and counselling. Some visits were made for spiritual advice and before big decisions were made. They regularly attend to members who may be experiencing trying times in family relationships, job security, spiritual battles, or financial burdens.

Statement confirming Para 1.18 When planning our activities for the year, the whether the trustees have Trustees and Members (church Elders) of the had regard to the guidance charity have considered the Charity issued by the Charity Commission’s guidance on public benefit and the Commission on public specific guidance on charities for the benefit advancement of religion. The review of activities below reflects how we have implemented this through a range of activities, which we consider to be in line with both this guidance and our objectives.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference

Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

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SORP reference
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Achievements and Performance Achievements and Performance Achievements and Performance
SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a hole.
Para 1.20 Outreach Programs
The church, whenever possible, extends material
and financial support to families with immediate
needs, to help them be tied over during difficult
times. Throughout the year, fund-raising events
like concerts, bric-a-brac, food sales, envelope
appeals were made to raise funds for victims of
natural calamities in the Philippines. It has also
sustained help to the prison outreach ministry all
year long through monthly regular giving. The
Love God Love People outreach program
this year extended financial help to Home
for the Elderly in the Philippines.

Church Leaderships
Training and seminars were regularly conducted
for leaders and ministry heads of the church.
Regular meetings by the council of elders meant
programs and plans were kept on track and
improved upon. Members with leadership
potentials were encouraged and helped, so that
they
can
be
prepared
for
future
responsibilities.

Mission and Evangelism
Fulfilling the five purposes of JLWC is a part

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|||| |---|---|---| |of our mission.| |Mission-We communicate God's Word through| |evangelism| |Membership-We incorporate God's family into| |our fellowship| |Maturity-We educate God's people through| |discipleship| |Ministry-We demonstrate God's love through| |service| |Magnify-We celebrate God's presence in| |worship| |Community living| |The church has responded to several appeals of| |various local civic groups in need of manpower| |and assistance, either in cash or kind, like East| |Grinstead Council, Brighton and Hove Fil-Brit| |Community and Eastbourne Community.| |The church is registered with Compassion UK,| |aiding a child in Philippines by way of monthly| |donation.| |The church continuous to partner with various| |social and civic groups like Local Global Mid-| |Sussex, the Filipino-British Nurse Extra Care,| |Filipino-British Association of Brighton, for| |manpower and mobility assistance.| |It has sent delegates to participate in the annual| |multi-cultural race programs conducted by| |various civic groups in West Sussex and| |Brighton.| |Small gatherings were mentored and supported in| |places like Hastings, Lewes, Crowborough, Kent,| |Horsham, and Redhill.| |Two groups of 12 called Primaries still conduct| |weekly mentoring aimed at teaching and| |nurturing to facilitate other groups of 12 each to| |be formed with the vision of attaining and| |retaining the multiplication of its members.| |The church is continuously supporting MOYA –| |Ministry of Young Adults, with its goal, to| |gather young|people and|young| |professionals to help them develop their fitness| |and mental| |wellbeing and become spiritually mature, by| |means of Biblical principles.|

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In conjunction with this, the GOYE – Generation of Young Enthusiasts, was also formed for children 12-18. These two groups will ensure trainings, developments and teachings will prepare them to be future church leaders one day.

The church has trialled this year gathering couples for 2-month long week-end seminars called Marriage Course. The church believes that a foundation of the family lies on the lifelong commitment of husbands and wives to each other, with God in their relationship. CHURCH ACTIVITIES The Church is continually looking for strategies to bring help not just to its members but also to the local town, the UK and internationally. This report reflects aspects of each of these three components. In each area of activity, the Trustees recognize, and are sincerely grateful for, the volunteers who contribute so much to all that happens in the life of the church.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives Para 1.41 set Investment performance Para 1.41 against objectives Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 INCOMING RESOURCES
Total incoming resources for the year increased
from £150,927 in 2022 to £157,203 in 2023.
RESOURCES EXPENDITURE
Total resources expended for the year increased
from £137,126 in 2022 to £190,778 in 2023.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 FUNDS AND BALANCE SHEET
The movement in total funds for the year is a net
decrease of £33,574. At the yearend, total funds
held were £68,375 of which £30,205 are General
funds being unrestricted and undesignated. This
balance is in line with the Church’s reserves
policy
Amount of reserves held Para 1.22 30% of cash funds
Reasons for holding zero
reserves
Para 1.22 Not applicable
Details of fund materially in
deficit
Para 1.24 Not applicable
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 Going concern
The trustees have assessed whether the use of
the going concern basis is appropriate and have
considered possible events or conditions that
might cast significant doubt on the ability of the
charity to continue as a going concern. The
trustees have made this assessment for a period
of at least one year from the date of approval of
the financial statements. The trustees have
considered the charity's forecasts and
projections and the possible implications should
projected income and / or expenditure vary
unexpectedly. The trustees have concluded that
there is a reasonable expectation that the
charity has adequate resources to continue to
operate for the foreseeable future. The charity
therefore continues to adopt the going concern
basis inpreparingits financial statements.

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 GIVING
Over the year church members have given
£157,203 including recovery of tax through Gift
Aid. This has been used both for the active
ministries of the church and for gifts to other
charitable causes both in the UK and
internationally.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Trust Deed
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Unincorporated Association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Appointment by majority members of the
Trustees

Additional information (optional) You may choose to include further statements where relevant about:

Additional information (optional)
You may choose to include further statements where relevant about:
Additional information (optional)
You may choose to include further statements where relevant about:
Additional information (optional)
You may choose to include further statements where relevant about:
Policies and procedures
adopted for the induction and
training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

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Charity name JESUS THE LIVING WATER WORLD WIDE CHURCH
Other name the charity uses
Registered charity number 1131597
Charity’s principal address Correspondence address:
13 Rowfield
Edenbridge, Kent TN8 6DB
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Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Mariflor Espartero Trustee - Chair
2 Rolando Salazar Trustee
3 Aniko Ponce Trustee
Mary Andre Trustee
4
Salvidge
5 Jerry Pamintuan Trustee
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser
Accountant Giltinan and Kennedy
LLP
6a Lyons Farm Estate, Lyons Road, Slinfold, Horsham
RH13 0QP

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

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Marcelo Arenas Position (eg Secretary, Administrative Officer Chair, etc) Date 15 November 2023

JESUS LIVING WATER WORLD WIDE CHURCH

1131597

Receipts and payments accounts

Period start date Period end date To 31/01/2023

For the period from

01/02/2022

CC16a

Section A Receipts and payments

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Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest
to the nearest £ to the nearest £ to the nearest £ to the nearest £
£
A1 Receipts
Donations,Legacies,Grants 120,638 5,920 - 126,558 110,967
Charitable activities 825 - - 825
Gift Aid Claims 27,315 - - 27,315 26,221
Trading activities - - - - -
Other - - - - -
Collections other than giving 9,907
- - - - -
Sub total (Gross income for
148,778 5,920 - 154,698 147,095
AR)
A2 Asset and investment
sales, (see table).
Secondary Account - - - - -
Receipts from sale of
investments - - - - -
Loan repayments received 2,505 - - 2,505 3,832
Loans received from external
funder -
- - - - -
Sub total 2,505 - - 2,505 3,832
Total receipts 151,283 5,920 - 157,203 150,927
A3 Payments
Staffing & Volunteers Expenses 74,387 - - 74,387 -
Admin 3,997 - - 3,997 -
Comms 656 - - 656 -
Local Charity Support 846 - - 846 -
Main Church - Cubao 20,660 - - 20,660 -
Building - East Grinstead 23,008 - - 23,008 -
Building - Eastbourne 3,488 - - 3,488 -
Building - Brighton 9,571 - - 9,571 -
Events - East Grinstead 13,377 - - 13,377 -
Events - Eastbourne 2,683 - - 2,683 -
Events - Brighton 3,665 - - 3,665 -
Motor Expenses - East Grinstead 11,828 - - 11,828 -
Motor Expenses - Eastbourne 3 - - 3 -
Motor Expenses - Brighton 2,619 - - 2,619 -
Gifts Given- LGLP - 3,228 - 3,228 -
3rd party collection 20% VAT - - - - 23
3rd party collection fees - - - - 70
Accommodation costs - - - - 500
Accounting Software 20% VAT - - 66
Accounting Software subscription - - - - 330
Audio / Media supplies - - - - 1,216
Benevelonce distributions - - - - 880
Catering- Consumables - - - - 15
Catering- Food and Drinks - - - - 2,665
Cleaning/sanitisers/PPE - - - - 166
Communion costs - - - - 587
EEr NI - - 2,513
EEr Pension - - - - 1,800
Employment - admin feesCCXX R1 accounts (SS) - - 1 - - 15/11/2023 634
Employment wages - - - - 38,101
Events - catering - - 3,111
Events - decors and other items - - 2,301
Events - hall hire - - 3,495
Furniture & Fixture - - - - 1,516
Insurance - church premises - - - - 357
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Insurance - minibus - - - - 900
Local charity giving - - - - 451
Maintenance-media equipt - - - - 265
Maintenance-minibus - - - - 853
Ministry gifts / volunteer allowance - - - - 19,379
Miscelaneous expenses - - - - 5
Outreach program (Int'l giving) - - - - 1,032
Parking - - - - 56
Petty cash reimbursements - food &
drinks - - - - 1,015
Postage - - - - 195
Professional services fee - DAK - - - - 1,038
Regular Hall hire - - - - 18,018
Special charity project - Int'l - - - - 4,653
Stationeries - - 536
Storage fees - - - - 402
Subscriptions - Media software - - 1,016
Subscriptions - Zoom - - 326
Subsriptions- teaching materials - - 73
Taxes - minibus - - - - 356
Tithe of Tithes (contribution to main
church) - - - - 14,652
Training workshop - - - - 872
Travel - fuel - - - - -
Travel - mileage claims - - - - 6,269
Travel - taxi.van hire - - - - 440
Wages / salaries/ NI - - - - -
Website Subscriptions - - - - 311
Youth camp - misc items - - 444
Youth camp venue hire - - - - 703
- - -
Sub total [ 170,787 ] 3,228 - 174,015 134,606
A4 Asset and investment
purchases, (see table)
Minibus Purchase Brighton 12,800 - - 12,800 -
Loans made 3,963 - - 3,963 2,520
Office equipments - - - - -
Events equipments - - - - -
Purchase of fixed assets - - - -
- - - - -
Sub total [ 16,763 ] - - 16,763.00 2,520
Total payments [ 187,550 ] 3,228 - 190,778 137,126
Net of receipts/(payments) - 36,266 2,692 - - 33,574 13,801
A5 Transfers between funds - - - - -
A6 Cash funds last year end 101,949 - - 101,949 88,148
Cash funds this year end 65,683 2,692 - 68,375 101,949
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Section B Statement of assets and liabilities at the end of the period

Categories
B1 Cash funds
B2 Other monetary assets
CCXX R2 accounts (SS)
Savings Account
Petty Cash
Petty Cash Correction LY
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Tax reclaims due
2
Unrestricted
funds
to nearest £
65,228
352
103
65,683
OK
Unrestricted
funds
to nearest £
27,315
Restricted
funds
Endowment
funds
to nearest £
to nearest £
2,692
-
-
-
-
-
2,692
-
OK
OK
Restricted
funds
Endowment
funds
to nearest £
to nearest £
-
-
15/11/2023
Endowment
funds
to nearest £
-
-
-
-
Endowment
funds
to nearest £
-
Signed by one or two trustees on
behalf of all the trustees
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets
Signature
amounts payable on hire purchase and
other leasing arrangements
taxes due but not yet paid
amounts due to staff for wages and
salaries, etc
other assets used by the charity
supplier's account not yet paid
loan liabilities
Details
Details
land and buildings primarily occupied by
the charity
motor vehicles
computers and other audio equipments
furniture, fixtures and fittings
heritage assets
investments in subsidiary
other investments
other debts (recoverable amount) due to
the charity
Recoverable grants and charitable loans
due to the charity
Details
Goverment stocks
other quoted security
properties held prinarily for investment
purposes
-
-
4,439
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
18,000
-
12,500
-
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
0
-
0
-
0
-
0
-
0
-
Print Name
Marcelo Arenas
Admin
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
15/11/2023

CCXX R3 accounts (SS)

15/11/2023

3

CHARITY COMMISSION IndepÈndent examinerfs report on the accounts FOR ENGLAND AND11,ILES Section A Examinerfs Report Report to the truslees Jesus The Living Water World Wide Church On accounts for the year ended 31 January 2023 Charity no (if any) 1131597 Set out on pages We report to the trustees on my examination of the accounts of the above charity I'the Trust'l for the year ended 3110112023,. Responslbilities and As the charity trustees of the Trust, you are resFX)nsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 20111"the AGt"). We reFMJrt in respect of my examinalion of the Trust's accounls carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145151(b) of the Act. We have complèted my examination. I confirm that no material matters have come to my attention (other than that disclosed below ') in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord wrth the accounting records Independent examiner's statement v.thave no concems and have Corne across no other matters in connection with Ihe examinalion lo which attention should be drawn in order to enable a proper understanding of Ihe accounts to be reached. Please delete the words in the brackets if the do not apply. Signed Date: 16 November 2023 J3mA' Armrtt Kp.nnp.rlv rtn hp.h iltinan and Kennedy LLP Relevant professional qualification{s) or body (if any): AIAAP FAIA FFA FIPA FFTA FAB MIATI Address: 6a Lyons Fami Estate, L ons Road. Slinfold, Horsham. RH13 OQP October 2018 IER

Sertion B Disdosure Only complete if the examiner neays to highl*ght matters of I32, Independent examination of charity ￿counts.. directions and guidar￿e for examiners). he following points will help to implement Stritt finanoal and administrative ntrols and thus minimize any risks the tharity might be exposed to. he introduction of a Church and Charity ￿COUntIng softwate, 'Expen5e Plus,, has abled the Church to streamline Its processe5 effiaently and effectivew and ransformed the manag￿￿ent of its resourc￿. owever, there are still some areas that will benefit from review. l) Finan￿ Operating Policy 115 a. All doojments uploaded to Expense Plus must be approved and signed as follows: by an aUthOris￿ signatory up to £1,000 and two signatories for over £1,000. (Financial Controls - Settion 3) b. When rlrording the payment or expense on EXp￿se Plus, the pay& is to refiett the perx)n to whom it is paid, not the person authorising the payment. c. A monthly bank reconciliation with the bank statement is to be carried out and approval and signed off by a trustee. Copies are to be made available for the examiner at year end. (Finan Controls - Bank reronciliation - Section 6) 2) Policies for Review There are several poliaes due for review in 2024. Please ensure the Trust￿5 carry out timely reviews and record in the minutes: i. Policies numbered 101 - 109 3) Governance a. Prepare a Master List of Trustees, Volunteers and Stsff, detailing the types of identificatton held, induding a DBS ched<, date when recorded and Updat￿￿. This list is to be reviewed annual￿ and recorded in the minutes that a review has taken pla￿. This is to be m￿e available to the examiner t the year end. 4) Risk Assessment a. A risk a￿S$￿ent must be perform￿1 annually to ensure that the thurch is safe for all users. The a55￿ment must encompass the Risk Assessment policy and be reported to the Trustees and noted wthin the minutes. For guidan￿ on areas that need a55e55ment please follow the link below: htt www.ecctesiastica . risk-m assessments Piease note there are other ways of recoding risk, this is Just for guidanTr. b. The assessment is to be forward&1 to the examiner ft)r inclusion in their annual examination. Give here brief details of any items that the examiner wishes to disclose. IER October 2018