2025-01-31-accounts - Jesus Living Water World Wide Church

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Trustees’ Annual Report for the period

From 01 February 2024 Period start date To Period end date 31 January 2025 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 different Youth Ministries continue to meet weekly and/or monthly to further immerse in the Word of God, enhance brotherly/sisterly relationships among young people 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 Fellowship 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 other 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 volunteers	Para 1.38
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 during difficult times. Throughout the year, fund-raising activities like sports events, raffle draw, food sale and various church merchandise sales, envelope appeals were made to continuously raise funds for the Church’s charity arm – Love God, Love People (LGLP). For the year 2024 our LGLP recipients were the youth leaders of the different branches of Jesus Living Water church in the Philippines. A gathering of Youth Leaders, called the ‘Summit Youth Conference’, which was held for 1-week, in Cavite, Philippines. This conference aimed at equipping the youth leaders for the greater spiritual calling that had been given them. The conference taught them how to effectively lead and nurture. Other Church help The church has aimed to be true to its purpose of being God’s storehouse and His people’s refuge a helping hand to the brethren who are in dire need of both spiritual and financial help. The Church, through thorough review and checking, allows the brethren, with legitimate financial needs, to take out loan, free of interest. Screening and review are done by the Elders, Senior Pastor and Chairman of Trustee (according to the guideline) 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.

New leaders were raised, while current leaders
were sent to leadership conferences and
seminars.
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
To put our mission into practice, each
congregation spear headed a Street Evangelism
in their respective catchment area. These
activities had volunteers from across all
congregation. The Street Evangelism allows the
church members to share the gospel to the
community locals, offer prayer or simply listen
and give a comforting hug.
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 Mid-
Sussex, 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. Twice a year we continue to hold our Encounter with God Retreat (EGR). This is a 2-day event of Biblical Truth teachings, discussion and selfreflection activities, aiming to reconnect people to God. During the Christmas season, the volunteers visit different Care Homes for the elderly to spread positivity and bring the love of God by way of interaction, singing carols and worship songs. Church Activities While we are blessed with servant leaders who initiate well thought of 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. Leadership Enhancement This financial period, we were able to send the first batch of leaders to a 2-day Pastor’s Conference in Birmingham. Soaking in worship, practical ways to enhance leadership skills with Biblical basis was the focus of this event. The Church aims to send fresh group of leaders each year, to continually equip the servant leaders as well as to benefit the different ministries these leaders oversee.

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

Review of the charity’s financial position at the end of the period	Para 1.21	INCOMING RESOURCES Total incoming resources for the year 2023-2024 increased from £201,028 to £269,565 in 2024- 2025. RESOURCES EXPENDITURE Total resources expended for the year slightly increased from £234,901 in 2023-2024 to £236,013 in 2024-2025.
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 £33,554. At the year-end total funds held were £68,057 of which £30,297 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)	The charity’s principal sources of funds (including any fundraising)		GIVING Over the year church members have given £243,436 including recovery of tax through Gift Aid. This has been used both for the active ministries of the church and for gift to other charitable causes both in the UK and internationally.
	The charity’s principal sources of funds (including any fundraising)	Para 1.47	GIVING Over the year church members have given £243,436 including recovery of tax through Gift Aid. This has been used both for the active ministries of the church and for gift 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	There has been no movement in the members of the Trustees

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, are now in the process of review by the trustees : Res 110 Confidentality Res 111 Health & Safety Res 112 Equal Opportunities Res 113 Trustees Code of Conduct Res 114 Safeguarding & Child Protection Res 115 Finance Operating Procedures Res 116 Whistleblowing Policy & Procedure Res 117 Risk Management Policy Res 118 Anti-Harassment and Bullying Res 119 Data Protection Policy The above named policies are now being reviewed and due to have the trustees’ final agreement and approval by the end of October 2025.
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

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

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)

Type of adviser	Name Address	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) Mariflor Espartero ~~ee~~ Position (eg Administrative Officer Secretary, Chair, etc) ~~ee~~ Date 17th October 2025 ~~Pp~~

JESUS LIVING WATER WORLD WIDE CHURCH 1131597 Receipts and payments accounts CC16a For the period Period start date Period end date To from 2/1/2024 1/31/2025 = ~~————~~ Section A Receipts and payments 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 174,420 19,380 - 193,800 150,223 Charitable activities (Outreach) 6,947 - 6,947 7,416 Gift Aid Claims 37,768 - - 37,768 29,722 Trading activities - Other 4,921 - - 4,921 3,020 Collections other than giving - Sub total (Gross income for 217,109 26,327 - 243,436 190,381 ~~=—==-=~~ _AR)

A2 Asset and investment
sales, (see table).
SecondaryAccount	-	-	-	-		-
Receipts from sale of
investments	-	-	-	-		-
Loan repaymentsreceived	26,129	-	-	26,129		10,647
Loans received from external
funder	-
	-	-	-	-		-
*Sub total*	26,129	-	-	26,129	26,129	10,647

**Total receipts **	243,238	26,327	-	269,565		201,028

A3 Payments
Staffing& Volunteers Expenses	8,618	-	-	-	8,618	9,556
Employment costs - salaries and wages	37,119	-	-	-	37,119	36,886
Expenses - Airfare	1,378	-	-	-	1,378
Expenses - Fuel mileage	6,460	-	-	-	6,460	5,122
Expenses - Travel	1,565	-	-	-	1,565	2,556
Training	1,251	-	-	-	1,251
Volunteers' meals and travels	23,517			-	23,517	27,757
Admin Costs	3,341	-	-	-	3,341	3,905
Retainer's fee - accountancy	1,038				1,038	1,038
Subscription - software and accounting	1,225	-	-	-	1,225	2,074
Comms	317	-	-	-	317	204
Local CharitySupport	320	-	-	-	320	456
Contribution to Main Church - Cubao	13,483	-	-	-	13,483	14,256
BuildingHire - East Grinstead	23,976	-	-	-	23,976	23,527
BuildingHire - Eastbourne	9,726	-	-	-	9,726	7,635
BuildingHire- Brighton	10,524	-	-	-	10,524	11,534
Events - East Grinstead	11,025	-	-	-	11,025	12,288
Events - Eastbourne	4,830	-	-	-	4,830	6,730
Events - Brighton	4,793	-	-	-	4,793	6,718
Other Events - Youth Camp	9,003	-	-	-	9,003
PettyCash - East Grinstead	2,101	-	-	-	2,101
PettyCash - Brighton	1,400	-	-	-	1,400
PettyCash - Eastbourne	1,570	-	-	-	1,570
Motor Expenses - East Grinstead	13,318	-	-	-	13,318	11,465
Motor Expenses - Eastbourne	4,659	-	-	-	4,659	4,172
Motor Expenses - Brighton CCXX R1 accounts(SS)	2,857	- 1	-	-	2,857	4,929
Motor Expenses - Redley	4,037			-	4,037
Gifts Given- LGLP Mission	-	339	339	-	339	4,557
Expenses- LGLP Mission	-	5	5,942	-	5,942	1,356
					-
		-	-	-	-
**Sub total **	203,451	6,281	6,281	-	209,732	198,721

A4 Asset and investment
purchases, (see table)
MinibusPurchase	7,300	-		-	7,300	13,900
Loansmade	18,979	-		-	18,979	22,280
Office equipments	-	-		-	-	-
Events equipments	-	-		-	-	-
Purchase of fixed assets	-			-	-	-

	-	-		-	-	-
**Sub total **	26,279	-		-	26,279.00	36,180

**Total payments **	229,730	6,281		-	236,011	234,901
*Net of receipts/(payments)*	13,508	20,046		-	33,554	- 33,873
A5 Transfers between funds	-	-	-		-	-
A6 Cash funds last year end	16,789	17,714	-		34,503	68,375
*Cash funds this year end*	30,297	37,760		-	68,057	34,502

Section B Statement of assets and liabilities at the end of the period

computers and other audio equipments furniture, fixtures and fittings heritage assets other assets used by the charity Savings Account PettyCash 3rdpartyCollectors 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 otherquoted security properties heldprinarilyfor investment investments in subsidiary other investments Details land and buildings primarily occupied by the charity motor vehicles ~~2~~	Unrestricted funds to nearest £ 28,454 750 1,093 30,297 OK Unrestricted funds to nearest £ 47,770 - 8,918 - - - Fund to which asset belongs - - - - - Fund to which asset belongs - 30,663 3,179 - - -	Restricted funds to nearest £ 37,760 - - 37,760 OK Restricted funds to nearest £ - - - - - - Cost (optional) - - - - - Cost (optional) - - - - - - - - -	Endowment funds to nearest £
			-
			-
			-
			-
			OK
			Endowment funds to nearest £
			-
			-
			-
			-
			-
			-
			Current value (optional)
			-
			-
			-
			-
			-
			Current value (optional)
land and buildings primarily occupied by the charity	-	-	-
motor vehicles	30,663	-	-
computers and other audio equipments	3,179	-	-
furniture, fixtures and fittings	-	-	-
heritage assets ~~2~~	-	-	-
other assets used by the charity	-	-	-
		-	-
		-	-
		-	-

B5 Liabilities

Signed by one or two trustees on behalf of all the trustees

Fund to which liability relates Amount due (optional) When due (optional) 0 - 0 - 0 - 0 - 0 - amounts payable on hire purchase and other leasing arrangements taxes due but not yet paid amounts due to staff for wages and supplier's account notyetpaid loan liabilities Details ~~——~~	Fund to which liability relates Amount due (optional) When due (optional) 0 - 0 - 0 - 0 - 0 - amounts payable on hire purchase and other leasing arrangements taxes due but not yet paid amounts due to staff for wages and supplier's account notyetpaid loan liabilities Details ~~——~~	Fund to which liability relates Amount due (optional) When due (optional) 0 - 0 - 0 - 0 - 0 - amounts payable on hire purchase and other leasing arrangements taxes due but not yet paid amounts due to staff for wages and supplier's account notyetpaid loan liabilities Details ~~——~~
Signature	Print Name	Date of approval
	Mariflor Espartero	17/10/25
	Admin

CCXX R3 accounts (SS)

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Jesus The Living Water World Wide Church On accounts for the year ended 31 January 2025 Charity no (if any) 1131597 Set out on pages We report to the trustees on my examination of the accounts of the above charity {"the Trust") for the year ended 3110112025 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 port 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. We have completed 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 with the accounting records Independent examiner's statement I have no concerns and have come across no olher matters in connection with the examination to which attention should be drawn in order to enable proper understanding of the accounts to be reached. Please delete the words in the braGkets if they do not apply. Signed: XA Date: 19 November 2025 Name.. Dermot Kennedy on b f Giltinan and Kennedy LLP Relevant professional qualification(s) or body (if any): AIAAP FAIA FFA FIPA F IAB MIATI Address: 6a Lyons Farm Estate, Lyons Road, SITnfold, Horsharn, RH13 OQP IER October 2018

Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidan for examiners). IER October 2018

Give here brief detsils of any items that the examiner wishes to disclose. Brief details of the examination findings l. Approval of expenditure over £2,000 Several payments exceedingy £2,000 did not have evidence of prior approval in trustee meeting minutes, as required under the charity's financial control policy. These included vehicle costs, and expense claims. 2. Gross income approaching the audit threshold The charity s gross income is clos¢ to the £250.000 statutory audit threshold. The trustees may need to consider whether an audit will be required in the next tinancial year. 3. Branch use of petty cash and recommendation to adopt Expense Plus at branch level Branches currently submit petiy cash logs and receipts to the Finance Team for ceniral processin&7, which duplicates effort lus and bank statenients, and further formalitsation of this process would enl)ance oversighi. S. Supporting documentation for income records Supporting documents (such as donations, Ciitl Aid claims and online giving reports) are not consistently attached to the relevant entries in ExpensePIus. Attaching these records would improve ihe audit Irail and strengthen financial reporting. 6. Fixed asset register A separale tixed ¢lSSLt register is not currently maintained. Implementing one would improve oversight and accountability over the charity's assets. 7. Staff and volunteer travel and meal expenditure Travel and meal costs for staff and volunteers were notsbly high during the year. Trustees may wish to review the cause dnd assess whether additional controls or guidance are needed. 8. Payrnll diserepancy A small discrepancy was identified within payroll records: wagjes were overstated and employer NICS undcrstated in F.xpense Plus. Trustees may wish to ensure that payroll reconciliation controls are strengthened. 9. Hardship loan repayments Repayments of hardship loans have significantly increased compared with the previous year. Trustees may wish to review the underlying reasons and ensure that related processes remain appropriate and well-documented. IER October 2018

IER October 2018