## **Trustees’ Annual Report for the period** **From 01 February 2023 Period start date To Period end date 31 January 2024 Charity name: JESUS THE LIVING WATER WORLD WIDE CHURCH** ## **Charity registration number: 1131597** ## **Objectives and Activities** ||SORP
(Standard of
Recommended
Practice)
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 activities
in relation to those purposes for
the public benefit the activities,
projects or services identified in
the accounts.|Para 1.17 and
1.19|When planning our activities for the year, the
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 continues to
join the 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 groups from the 3 congregations
continue to meet every week to reach those who
may have missed the Sunday service, or are not
church attendees yet, but desire to know more
about the Bible.
Other ministries, like Women of Faith, Men’s
Ministry and Youth ministries continue to meet
monthly to enhance relationships and provide
further spiritual encouragement and support.
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
Online seminar
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 regularly visits families
and friends who wished to be prayed over for
healing and spiritual care. Some visits were
made for spiritual advice and before big
decisions were made. Assisted by some Pastors
and Elders of the church, he attends to members
who may be experiencing trying times in family
relationships, job security, spiritual battles, or
financial burdens.| |---|---|---| |Statement confirming whether
the trustees have had regard to
the guidance issued by the
Charity Commission on public
benefit|Para 1.18|When planning our activities for the year, the
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.| **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |||| Contribution made by Para 1.38 volunteers Other ## **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 whole.|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 activities like sports events, raffle, food
and
various
church
merchandise
sales,
envelope appeals were made to raise funds
for the abused women in the Philippines.
The Church’s charity arm, Love God Love
People (LGLP) was able to visit and handover
the raised funds to the home for abused women
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 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 workforce
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 MidSussex, the Filipino-British Nurse Extra Care, Filipino-British Association of Brighton, for workforce 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. 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. 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. 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:|**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:| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives set|Para 1.41|| |Investment performance against
objectives|Para 1.41|| 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 £157,203 in 2023 to £201,028 in 2024.
RESOURCES EXPENDITURE
Total resources expended for the year increased
from £190,778 in 2023 to £234,900in 2024.| |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 £33,872. At the year-end total funds
held were £34,503 of which £16,789 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 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
£190,381 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 Para 1.46 risks facing the charity 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**
After praying for guidance, the trustees have
voted for a new trustee to replace the
outgoing chairman, Mariflor Espartero, who
has been assigned as the church’s
administrator.
As of the 13thof June 2023 the trustees have
decided on the following :
New trustee - Raymond Resurreccion
Moving to chairman of the Trustees – Jerry
Pamintuan| |**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|9 of the church policies, due for review, have
been reviewed by the trustees :
The trustees made no amendments to the
following policies :
Res 101 Volunteer Management
Res 102Grant Making
Res 103 Policy on Paying Staff
Res 105 Conflict of Interest
Res 106 Anti-Money Laundering
Res 107 Investment
Res 109 Reserve
The Trustees have added/reworded some
details on the following policies
Res 104 Risk Management – trustees have
agreed to add on Sec 3.2 the risk
assessment would be event specific
Res 108 Handling Complaints – trustees
have added a flow chart on how the
complaints will be handled
The above named policies are to be
reviewed again in 2026.| |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** |Charityname|JESUSTHE LIVINGWATER WORLD WIDECHURCH| |---|---| |Other name the charity uses|| |Registered charitynumber|1131597| |Charity’s principal address|Correspondence address:
13 Rowfield
Edenbridge, Kent TN8 6DB| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||JerryPamintuan|Trustee - Chair||| ||Rolando Salazar|Trustee||| ||Aniko Ponce|Trustee||| ||Mary Andre
Salvidge|Trustee||| ||Raymond
Resurreccion|Trustee||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| 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)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of**
**adviser **
**Name**
**Address**||| |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)** Flor Espartero **Position (eg Secretary,** Administrative Officer **Chair, etc)** **Date** 07 October 2024 ~~fF~~ **JESUS LIVING WATER WORLD WIDE CHURCH 1131597 Receipts and payments accounts CC16a For the period** Period start date Period end date **To from** 01/02/2023 31/01/2024 = ~~————~~ **Section A Receipts and payments Unrestricted Restricted Endowment** ~~_~~ **Total funds Last year funds funds funds** ## **Section A Receipts and payments** **Unrestricted funds to the nearest £** |**to the nearest**
**£**
**to the nearest £**
**to the nearest £**
**to the nearest £**
**to the nearest £**| |---| |**A1 Receipts**| |Donations,Legacies,Grants
**150,223**
**-**
**-**
**150,223**
**126,558**
Charitable activities(Outreach)
**7,416**
**-**
**-**
**7,416**
**825**
Gift Aid Claims
**14,701**
**15,021**
**-**
**29,722**
**27,315**
Tradingactivities
**-**
**-**
**-**
**-**
**-**
Other
**3,020**
**-**
**-**
**3,020**
**-**
Collections other thangiving
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_**_(Gross income for_
_AR)_
**175,360**
**15,021**
**-**
**190,381**
**154,698**
~~=—==-_=~~| |**A2 Asset and investment**
**sales, (see table).**
SecondaryAccount
**-**
**-**
**-**
**-**
**-**
Receipts from sale of
investments
**-**
**-**
**-**
**-**
**-**
Loan repaymentsreceived
**10,647**
**-**
**-**
**10,647**
**2,505**
Loans received from external
funder
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total _ 10,647**
**-**
**-**
**10,647**
**2,505**
**_Total receipts_ 186,007**
**15,021**
**-**
**201,028**
**157,203**
**A3 Payments**
Staffing& Volunteers Expenses
9,556
**-**
**-**
**9,556**
**74,387**
Employment costs - salaries and
wages
36,886
**36,886**
Volunteers' meals and travels
27,757
**27,757**
Expenses - Fuel mileage
5,122
**5,122**
Expenses - Travel
2,556
**2,556**
Admin Costs
3,905
**-**
**-**
**3,905**
**3,997**
Retainer's fee - accountancy
1,038
**1,038**
Subscription - software and
accounting
2,074
**2,074**
Comms
204
**-**
**-**
**204**
**656**
Local CharitySupport
456
**-**
**-**
**456**
**846**
Contribution to Main Church -
Cubao
14,256
**-**
**-**
**14,256**
**20,660**
BuildingHire - East Grinstead
23,527
**-**
**-**
**23,527**
**23,008**
BuildingHire - Eastbourne
7,635
**-**
**-**
**7,635**
**3,488**
BuildingHire- Brighton
11,534
**-**
**-**
**11,534**
**9,571**
Events - East Grinstead
12,288
**-**
**-**
**12,288**
**13,377**
Events - Eastbourne
6,730
**-**
**-**
**6,730**
**2,683**
Events - Brighton
6,718
**-**
**-**
**6,718**
**3,665**
Motor Expenses - East Grinstead
11,465
**-**
**-**
**11,465**
**11,828**
Motor Expenses - Eastbourne
4,172
**-**
**-**
**4,172**
**2**
Motor Expenses - Brighton
4,929
**-**
**-**
**4,929**
**2,619**
Gifts Given- LGLP Mission
4,557
-
**-**
**4,557**
**3,227**
Expenses- LGLP Mission
1,356
-
**-**
**1,356**
**-**
**-**
**-**
**-**
**_Sub total_ 198,720**
**-**
**-**
**198,720**
**174,014**
**A4 Asset and investment**
**purchases, (see table)**
MinibusPurchase
**13,900**
**-**
**-**
**13,900**
**12,800**
Loansmade
**22,280**
**-**
**-**
**22,280**
**3,963**
Office equipments
**-**
**-**
**-**
**-**
**-**
CCXX R1 accounts (SS)
1
~~=~~
~~|LLL~~| |Events equipments|**-**||**-**||**-**||**-**||**-**| |---|---|---|---|---|---|---|---|---|---| |Purchase of fixed assets|**-**||||**-**||**-**||**-**| ||||||||||| ||**-**||**-**||**-**||**-**||**-**| |**_Sub total_ **|**36,180**||**-**||**-**||**36,180.00**||**16,763**| |**_Total payments_ **
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**|||||||||| ||||||||||**190,777**| ||||||||||| ||**- 48,893**||||||**- 33,872**||**- 33,574**| ||**-**||||||**-**||**-**| ||**65,682**||||||**68,375**||**101,949**| ||**16,789**||||||**34,503**||**68,375**| ## **Section B Statement of assets and liabilities at the end of the period** |**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**
**B3 Investment assets**
CCXX R2 accounts (SS)|taxes due but not yet paid
**Details**
computers and other audio equipments
furniture, fixtures and fittings
heritage assets
other assets used by the charity
Savings Account
Petty Cash
3rd party Collectors
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
Tax reclaims due
Recoverable grants and charitable loans
due to the charity
other debts (recoverable amount) due to
the charity
**Details**
**Details**
Goverment stocks
other quoted security
properties held prinarily for investment
purposes
investments in subsidiary
other investments
**Details**
land and buildings primarily occupied by
the charity
motor vehicles
2|**Unrestricted**
**funds**
**to nearest £**
**15,340**
**750**
**699**
**16,789**
OK
**Unrestricted**
**funds**
**to nearest £**
**37,768**
**-**
**16,118**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**-**
**13,900**
**18,174**
**-**
-
**-**
**Fund to which**
**liability relates**
**0**|**Restricted**
**funds**
**to nearest £**
**17,714**
**-**
**-**
**17,714**
OK
**Restricted**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Amount due**
**(optional)**
**-**|**Endowment**
**funds**
**to nearest £**| |---|---|---|---|---| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||OK| |||||**Endowment**
**funds**
**to nearest £**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**Current value**
**(optional)**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**Current value**
**(optional)**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**When due**
**(optional)**| ||taxes due but not yet paid|
**0**|**-**|| amounts due to staff for wages and **0 -** salaries, etc supplier's account not yet paid **0 -** loan liabilities **0 -** amounts payable on hire purchase and **0 -** ~~—S~~ other leasing arrangements Signed by one or two trustees on Date of behalf of all the trustees Signature Print Name approval Mariflor Espartero 14/10/2024 Admin ~~————=_~~ CCXX R3 accounts (SS) 3 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees** Charity Name Jesus The Living Water World Wide Church **On accounts for the year** 31 January 2024 **Charity no** 1131597 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets) We report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/01/2024 **DD / MM / YYYY** . - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). We 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** We have completed my examination. I confirm that no material matters **examiner's statement** 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 with the accounting records I have no concerns and 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. * _Please delete the words in the brackets if they do not apply._ **Signed: Date:** 28 November 2024 ~~-———~~ **Name:** ~~Ce~~ Dermot Kennedy on behalf of Giltinan and Kennedy LLP **Relevant professional** AIAAP FAIA FFA FIPA FFTA FIAB MIATI **qualification(s) or body (if any):** **Address:** 6a Lyons Farm Estate, Lyons Road, Slinfold, Horsham, RH13 0QP - **Section B Disclosure** ~~ee~~ Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 1 **October 2018** **IER** ## **Give here brief details of any items that the examiner wishes to disclose** . The following points will help to implement strict financial and administrative controls and thus minimize any risks the charity might be exposed to. The introduction of a Church and Charity accounting software, ‘Expense Plus’, has enabled the Church to streamline its processes efficiently and effectively and transformed the management of its resources. However, there are still some areas that will benefit from review. - 1) Finance Operating Policy - 115 - a. All documents uploaded to Expense Plus must be approved and signed as follows:- - i. by an authorised signatory up to £1,000 and - ii. two signatories for over £1,000. (Financial Controls – Section 3) This policy was introduced after the previous examiner report but noticed several transactions without authorisation. - b. When recording the payment or expense on Expense Plus, the purchase invoice or receipt should be available as supporting documents. Several expenses were recorded on Expense Plus as Lost receipt, Awaiting to be upload or Not required. - c. Brighton and Eastbourne branches are forwarding the payments, receipts and tithe records to East Grinstead. Only the motor expense, building hire and events expenses are separated by branches. I would recommend separating the other expense accounts also, and to show the different branches income asset and liability individually in the annual accounts. - d. The meal cost is high and not following HMRC approved rate. The approved rate is the following: 5 hour (1 meal) £5 - 10 hour (2 meals) £10 12 hour (3 meals) £15 24 hour £25 - e. I would recommend introducing the following internal controls: -Designate a Trustee to spot check on a weekly basis if the expense approval (point a) is complied with - -Introduce further control measures for meal allowance - -Introduce safeguards to access the Restricted Fund (movement to be approved by Trustees on documented meetings) -Keep loan sheet in relation to the Hardship loans and update it on a regular basis. 2 **October 2018** **IER** IER October 2018 IER October 2018