## **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** |**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B3 Investment assets**
CCXX R2 accounts (SS)|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**
~~——~~|**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**
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**0**
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**0**
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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) 3 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 IER October 2018