Ragistered numbar: 06968371 Charity number: 1134473 Lifeline Network International (A company limited by guarantee) Unaudited Trustees. report and financial statements for the year ended 31 March 2025
Llfellne Network Internatlonal (A company Ilmited by guarantee) Contents Page Reference and admlnlstratlve detalls of the Charlty, Its Trustees and advlsers Trustees. rèport Independent examlner's report Stat8mént of flnanclal activlties 10 Balance sheet Notes to the flnanclal statements 12-22
Llfellne Networf( International (A company Ilmlted by guarant88} Referenco and admlnlstratlve d8tails of the Charity, Its Trustees and advlsers for the yaar ended 31 March 2025 Trustees L November M Baiden A Mclntyre Company reglstered number 06968371 Charlty reglsterad number 1134473 Registered office Lifeline House 25 Neville Road Dagenham Essex RM8 3QS Company secretary J Singleton Accountants Kreston Reeves LLP Chartered Accountants 9 Donnlngton Park 85 Birdham Road, Chichester West Sussex, P020 7AJ Bankers CAF Bank Limited 25 Kings HIS1 Avenue Kings Hill West Malling Kent ME19 4JQ HSBC Bank plc 9 Market Place Romford Essex RM13AF Independent Examlner Lucy Hammond Bsc FCA Kreston Reeves LLP Chartered Accountants 9 Donnington Park 85 Birdham Road, Chlchester West Sussex, P020 7AJ Page 1
Llfellne Network Internatlonal {A company Ilmlted by guarantee) Trustees. report for the yoar ended 31 March 2025 The Trustees present their annual report togetherwlth the financial stat&m8nls ofthe Charity for the year from 1 April 2024 to 31 March 2025. The Annual repori serves the purpos8s of both a Trustees, report and a Directors, report under company law. Th8 Trustees confimi th8t the Annual report and financial statements of the Charity comply with the current statutory requSrements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORPI applicable to charities preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) (effective 1 January 2019). Since the Charity qualif18s as small under sectlon 382 of the Companies Act 20D6, the Strategic report required of medium and large companies under the Companies Acl 2006 {Strategic Report and Directors, Report) Regulations 2013 has been omitted. Objectlves and actlvltles a. Policies and objectlves The Chartiy's objects are: To relieve persons who are In conditions of need or hardship or who are aged or sick by providing ar assisting in the prcvislon of primary healthcare and the promction of good h8alth. - To advance education. To advance the provislon of employment and personal morallly for the public benefrt. To promote the rehabilitstion of people being affected by drug, alcohol or other substance 8buse or addiction. - To promote other charitable purposes beneficial tc the community. In setting objectives and planning for activities, the Trustees have given due consideration to gener81 guldance published by the Charity Commission relating lo publlc beneflt, including the guidance 'Public benefil., runnlng a charity (PB2)'. b. Volunteers The Trustees are very pleased that we continue to be supported by volunteers who r8gularly 8SSiSt and connect with the rest of the Network, AGhlevements and parformanco a. Revlew of activlties LlfeLlne Network Internatlonal LifeLine Neork International ILNI} is a network of grassrools communily organisations and NGOS operating currently in a range of countries acr055 ccntinents in northern and southern hemispheres,'-fightins poverty and Injustice in our communitles. The Trustees, aspiration is for the Neork to function with 8 Strong commitment to one another, and to attitudes of generosity, servlng, love and care withln th8 Network, with expect81ions of growih and development for all. The current state of the world makes this challenging,. partners regularly grapple with rising coStsf food, utilities, transport, data for digftal connection. Issues of climate change erode livellhoods and many faca exceptional hardship and personal Ioss as their nations contend with war and wlth political and economic instsbility. With great sadness, the Trustees record the sudden passing of LifeLln8 Netwotk International'È Found8r John Singleton at the end of January 2025. John laid down 8 successful ¢areer to pioneer a radical approach to Christian life based around Godly relationship and communlty, and committed some fifty years of seNing exemplifying this. His life's work extended from the local expression of church in LifeLing Church, to adv8nclng local community development and cutwards across Six continents to shara th8 same principles wlth many, many partners, forming what W8 know tod8y as LifeLine Nebmork International. P898 2
Lifeline Network International (A company limited by guarantee Trustees, report Icontinuedl for the year ended 31 March 2025 Achievements and performanc6 Icontlnued) The UK Dlrector, Jamie Slngleton continued to meet onllne with emerging leadership teams identified In Peru, St Martin and Sierra Leone over the13St year. This has strengthened connection5 and built relationships wilh th6 new tier of leaders, Trustees anticipate achieving this by way of a move from a 'hub and spoke, model, to a more organic model of ¢ros$-pollination right across the Network. Highlights of the year were the vlsit of a group of partners to the UK In November 2024 and the team visit to Sierra Leone, comprlsing partner8 from the UK and Ecuador. Additionally, leaders from St Martin have visited the UK and our Peruvlan leaders went to Ecuador to meet with the team there, Four ofthe senlor team from Zimbabwe. St Martin. Gennany (dlsplaced from Ukraine) and Domlnica visited the UK to meet with John Singlelon in October. Country Reports Online communicatlon continues lo flourish. Thls continues to be effective for individual partners to meel and exchange ideas. 'Zoom' style connections contlnue to provide opportunities for leadershiplralning, ideas swapping, and encouragement and support around the nalions. For example,'training for emerging leaders regularly takes placÈ with partners from Peru, Sierra Leone and St Martin. Dominica and St. A4artin, Caribbean Partners in both Dominica and St Martin report challenges in all areas oftheir op8rations. One example ofthis is the depopulation of th&ir Islands, particularly by younger peopla, for whom there is little high-er or further education or, indeed, employm8nt. Hllton Albert (st Martln) and Leroy Hill (Dominica) visited in Novemberwith the express purpo$8 of spending time with the LifeLine fcunder, John Singleton. Tlna Alex8nder from Dominlca visited London in early 2025. Training for emerglng leaders has begun to show fruit, as Micky Hodge and Hilton Alb6rt frgm Sl'M8rtin have continued lo explore the challenges of raising up the next generatlon of leaders wlth the tgam in London. Kenya PartnerAnlhony Mbuthia from Nairobi reports that work is ongoing, In early January 2025,.Anthony was involved in a read traffic accident in which ten people dled and was himself in intensiy.e. oare. He is.'making a good recovery now. Boni and Lydia Wangecha, who moved from Nalrobl to London for training in leadership and community empowerment returned home to Kenya. Peru Partners in Llma report that they are developing a buslness which wlll enable them to fund'the work they are doing in the community. They meet from tim& to time with a small core group. Business has 8xpanded in the last year and, although somewhat $easonal. they are pleas with its development, Augusto Florez-Nicho and Claudia Cavassa-valenzuela w6re delighted to be Invlted to Ecuador In November 202410 join with new LNI partners based there. This was an inspirational trip and they are excited lo see what develop6 frotn it. They flew to London tc Joln a large group of partners in leadership training in January 2025. Page 3
Lifeline Network Internatlonal {A company limited by guarantee) Trustees, report (continued) for the year ended 31 March 2025 Achlev6ment8 and perfomance (contlnuedl Sieffa Leone It has been good to have Prince Tommy Williams (Executive Director, LifeLlne Nehemiah Proiocts- LNPI and Mary Williams visit the UK more than once Ihis year. We are thankful for tho safe'arrlval of thelr fourth child In late 2024. The core worf< of partners in Slerra Leone consists of: educational establlshmenls (Nursery, Prlmary, Junlor and Senior Secondary schools and the Betlah Tumara Technlcal and Vocatlonal Institute); the LifeLine Nehemiah Home for boys and girls,. the LifeLin6 Church,. Health programmes12 Young LiveB, Voluntary blood don£lion and a new health project Papaya). and agricultural programmes, including the work in rural Punduru. The Trustees, deslre to see a wide range of people operating within the NetWCJrk has been.'realised by the formation of a Small team from the UK to visit Sierra Leone, which included a Nelwork partner from Ecuador. Thls took place towards the end of this financial year. Prince Tommy Williams. sphere of influence continues to wlden as he delivers training on a v8riety of policy matters and new national government policies as well as education on strategic planning and an understanding of the challenges of forging a new way forward. Tralning sessions via the internet continue and have included those for em8rging18aders and for pastoral care. It is the goal of the leadership team to develop those who can share the weight with the Dlrector so that he can be released into these broader spheres of influence. 2 Young Lives {2YLI is a project which supports pregnant teenagers in Sierra Leone, working to addr8SS 18SU@s of maternal and infant mortality rates. which are troublingly high, through 8 mentoring scheme. 2YL ha8 now mentored 650 girls acros8 twelve sites, with no msternal deaths and low rates of stillblrth and neonstal death. The team are currently locklng at next steps for funding in terms of research and rollout. Trustees were delighted thal it was possible to bring Mangenda Kamara (2YL co-founder) back to London in July 2024 to continue her PhD work with Kings College London. Lucy Nov8mb8r reported back from the Kings College leam that their visit in,Novemberto Sierra Leone was outstanding - the whole team visiled LNP In recognition of the involvemenl Prince and his team have been havlng with 2YL, And it was tlmely for Mary Wllliam's health that specialists in obstetrics were on hand before her baby John was bornl Rlght at the end of the fin8ncl81 year, 2YL celebrated its 2YL Annual Conventloh In Bumpe,Chiefdom, Bo District. This was an ¢pp¢rtunity for the celebration of lives saved and chang, with trainlng sess[ons and fun times together for everyone. Ukraine As the war in Ukraine continued into its third year, partners In London responded ouf of lolFè and care towards our partners orlginally based there. One family has since deGlded to return to Kyiv and one famlly has fully settled into life in London with the acquisition ofjobs. schools and a secure home. Another family has relocated to Germany. Zlmbabwe It was a loy to welcome partners Lawrence and Portia Muzunzandare and thelr son Tinetsriro to London In July 2024. George Moyo, Bulawayo, visited Iha UK with four other senior leaders in November. The work In ZITnbabwe faces huge challenges, both economlcally and polllically, and now,has fu'rther trials 88 many of their number are seizing opportunit18S to emigrate to places such as the UK, where visas and jobs have been surprisingly easy to oblain. Thls has depleted communities and caused many gaps in the workforce. Page 4
Lifeline Network International (A Gompany limited by guarantee) Trustees, report (Continued} for the year ended 31 March 2025 Achlevements and performance (continued) Rising prices, for food, construction materials, access to data for internet, etc. continue to test daily living for all communities where our partners are working. Under the guidance of Lawrence, the work has beèn re-shaped to better manage these challenges. Internatlonal Vlsttslcommunication This ye8r has seen conlinued cros$-pollination between partner8 around the world, which looks to continue into next year. too. In addition to those detailed above, other vi8itOfS to London have included Hugh Osgood from South London (founder of'churches in Communities,). Albert Kitcher (formerly Ukraine, now based In Gormany), Bonnie and Lydia Wangecha from Kenya. As hlghlighted in the report, in November a group of partners visited London, primariEy to spend tlme with the LifeLlne Founder, John Singleton. They partlcipated In a feedback sesslon, or'Flre31de Chat,, telllng storles of their Ilves and wotk- it was very well recelved by London partn8rs. Early In thé autumn, John and Dawn and Jamie Singleton travelled lo the USA to particlpale in the Alm Summit with members of the AIM Team (Alliance International Ministries). They were accompanied by Mart( Baiden. Olher visitors later in this financlal year were Prince Tommy Williams (Sierra.Leone) and Augusto and Claudia (Peru), who vi51ted In January 2025., and Leah Pacleb IUSAIPhilippines), who visited In early Fabruary 2025. OUe5. Parenting cour881 Doulos Immersion The Trustees declded that courses such as the Doulos Leadership Training Programme and th¢ Paranting Course would not run for thls financial year. However, tr8ining with emerging leaders is ongoing, w.ith participants in Peru, Slerra Leone and St Martin. There have been some fruslralions with timing of me8tings. attendance, etc. (chiefly around timf.,zones issues) but this 15 Still considered worthwhile. Communlcatlon The WhalsApp group has contlnued to improve communlcation for the Network. It has created a 'famlly' feel to contributions, provlding a place for information, celebration and for sadnesses shared In thè community of partners. Partners £re also accessing YouTube streaming of meetlngs and utilising Zoom for persopal connertion to very positive effecl. The London base meets at le8st monthly to pray for the NeOrk. Th8 focus each month Is on partners, requests and is quite specific. Wrilten outcome8 from these times are collected and sent off to partners, who repert the hugejoy and encouragement these communications bring, And It proves to be a valuable way of helping partners in London to engage with Issues around the Network. The Sierra Leone base sends out monlhly emailed newsletters, which 8re partlcularly infomative, Volunta6rg The Truslees are very pleased that we continue to be supported by volunteers Who regularly assist and connect with the rest of the Network. Page S
Lifeline Network International {A company limitad by guarantee) Trustee5' report (continued) for the year ended 31 March 2025 Achiev8ments and p8rformanc8 (continued) Futura Plans The Trustees continue to aspire to see inter.country connectionltravel across the network. Already, through lechnological means, we have seen partners joining together across oceans to share expertise and understanding (despite time zone differences)- the next phase will be for partners to work together to develop emerging leadershlp. In the UK they would especially like to motivate the younger peop18 to connect across the Neork. The coming year wlll begin with 8 Thanksgiving for John Sing18ton in May 2025., at which around thirty partner$ are expected to attend from across the globe. This will be followed by a Mini-conference for International delegates. It is expected that upwards of hrtr8nty d8legat8s from around Ihe Neork will take part and Trustees are 8nticipating an upturn in cross-pollination as partners take time lo explore the future of the Network together face to face. LNI TNstees are seeking to support the whole LNP team in Sierra Leone lo find way8 to build ils c8pacity so that Prince Tommy Williams can spend more of his time in the strategic development of the org8nisalicn, ratherthan the practicals. The training of emerging leaders is part of this strategy and as part of this it is planned to access the provision of the Commonwealth Scholarshlp Commission to afford an opportunity for ane ofthese leader8 from Sierra Leone lo train In London, particularly as this provlsion did nof malèriallse Isst year. In regard to Sierra Leone, the team there are working on plans to increase manpower, to draw in increesed funding for the multitude of demands they face, and also to seek avenues that wlll generste increased Strength and wisdom for the lead8rship of LNP. 2026 marks the 30th anniversary of the work in Sierra Leone. UK Director Jamle SingletoD and.Prince Tommy Williams in Fregtown are planning to celebrate this significant cccasion with a vlslt from a team of pertners from the UK to join in wtth celebrations in.counlry and lo explore how to shine a light on this landmark simultaneously in the UK with partners here. As the new financial year begins, these plans are stsrting to take shape. Elsewhere across th6 Networl(, partners are challenged to grasp every opportunity to seek ways to support one another despite the distances between each other. The Trustees remain emboldened and provoked Io see Network partners pushing forward into fresh developments to provlde truly mutual support Irl their work with local communities. b. Revlew of actlvltles During the year LifeLine Nelwork International has recetved income in the forM.'Of donatlohs an'd.grants. Gifts and donations received came mainly from LifeLlne Church. Ther8 were also restrl¢t8d glfts made towards the charills work in Dominica, Zimbabwe and the Nehemlah Home In Freetown, Sierra Leone. Funding for 2YoungLives, a mentoring project in Sierra Leone, was in the fomi of a £4,000 grant from the Henman Trust, 8 £30,228 grant frorn State8 of Guernsey and gifts from individuals. At the year end the charitws reseNes include a balance of£64,021 (2024. £49,433> of reslricted funds whlch comprise unexpended balances of grants and donations held for speciflc pur.pose8. These include gifts given for 2Young Llves, glfts given for the Neherniah Home in Freetown, Sierra Leono and funds received for support of a coconul fami communlty in Sierra Leon&, The charity's unreslrlcted reserves include £22,000 (2024.. £22,000) of designated funds which have been set aside out of unreslricted funds by the trustees for speciflc purposes, Including brlnging network members to the UK, running overseas conferences for our partners and international teams. The charitable company seeks to maintain adequate reserves ta Ver anticipated management and administrative expenses. Pag6 6
Llfeline Network Internatlonal IA company Ilmlted by guarantee) Trustees, report (contlnued for the year ended 31 March 2025 Achlevements and performance (contlnued) The reseNes currently held by the charity are sufficient to cover future development and therefore the charity is currently In line with the reserves policy. The trustees have assessed the major risks to whlch the charity is expos8d and are satisfled that Systems are in place to mitigate exposure to the major risks. Flnanclal revlew . Going concern After m8king appropriate enquiri&s, the Trustees have a reasonable expectation that the Charlty has adequate resources to continue in operational existenc& for the forese&able future. For this reason, they continue to adopt the going concern basis In preparing Ihe financial statements. Further details regarding th@ adoption of the going concern basis can be found in the accounting policley b, Results for the year Durfng the year LrfeLine Netsrtrork Int8rn81ional has received income of £152,615 in the fonn of donations and grants {2024,' £146,028). Gifts and donations recelved came mainly from LifeLine Church. There were also restrict6d gifts made towards the charity's work in Dominica and the Nehemiah Home in Freetown, Sierra Leone. Fundit)g for.2YoungLives, a mentoring project in Sierra Leone, was in the fomi of a £4,000 grant from the Henman Tru.st, a £30,228 grant from States of Guernsey and gifts from individu81s. Structure, governance and managem8nt a. Constitutlon The Charity is registered as a charitable cornpany limited by guarantee,as well as a reglstered charity and as such is a non-profit making organlsation. It was incorporated on 21 July 2009 and its governing,document is the Memorandum and Articles ofAssociation. b. Methods of appolntment or electlon of Trustees The Charity identifies the need for new Trustees. This may be because vacanc168 have arlsen through resignations, or it may be that existing Trustees have decided that one or more new Trustees with speclfic skills are needed to help to run the Charity more effectively. The Trustees agree what skills, experlence and knowledge are needed, and write it down in the form of a shorljob descrip.tion gnd person speGiflcation. The Truslees agree responsibillties and a proces8 for recruitment. Preferred candidates Ar.e identified and invtted to join the Trustees, subject to references, formal vetting and approval by the full Truslae Board. UnsuocBssful candldates are notified and thanked for thelr Interest. Candidates are asked-to consider 8nd declare any existing or potential conflicts of interest. c. Organlsational structure and declsSon4naklng pollcles The Trustees meet and agree broad strategies but delegate considerable authority to the International Dlrector to implement policios and plans and the International Director has regular intera¢tlon wilh the Chair of Trustees. The Charity works with partner organlsaticns overseas In the dellvery of a number of fundsd projgCt8, for whlch tha Charity is the acGountable body. Page 7
Llfellne Network International (A company Ilmlted by guaranto8} Truste6s' report {continu&d) for the year ended 31 March 2025 Structure, govarnance and management (continued) d. Rlsk management The Truslees have assessed the rnai'or risks to which the Charily is exposed and ar& satisfied that systems are in place to mitigate exposure to th8 malor risks. Statement of Trustees. responsibilltles The Trustees (who are also the directors cfthe Charity for the purposes of company law) are responsible for preparing the Trustees, report and the financial statemenls in accordance with applicable'law arid United Kingdom A¢countlng Standards (United Kingdom G8nerally Accepted Accounting Practlcè). Company law requlres the Trustees to prepare financial statements for each tinancial . Un4er company law, the Trustees must not approve the financial statements unless they are satisfied.that they glvp a true and fair view of the 8tate of affairs of the Charity snd of its incomlng resources and appllcallon of rescuroes, includlng its Income and expenditure, forthat period. In preparing these financial statements. the Truslees are required to: select suitable accountlno policies and then apply them consistently; observe the methods 8nd principles of the Charities SORP (FRS 102)., make judgements and accounting estimales that are r8a8onable and prtident., state whether applicable UK Accounting Standards {FRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statem6nts', prepare the financi81 statements on the going concern basis unless it,is inapproprlale to.tsresume that the Charity will continue in business. The TN8lees are responsible for keeping adequatg accounting records th8t are sijfficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any lime the financlal posltion of the Charlty 2nd enable them to ensure that the financial statements comply wlth the Companies Act 2006. They are also responsible for safeguardlng the assets of the Charity and hence for taking teason8ble 8t¥p$ forthe prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on ltyèii behaEf by,", M Balden Trustee Date,, Page 8
Llfellne Network Intematlonal (A company Ilmlted by guarantee) Independent examtnerfs report for the yoar ended 31 March 2025 Independent examlnerfs report to th8 Trustaes of Llfellne Network Intertiatlonal (Ihe'charlty,) I report to the Ch8rity Trustees on my examination ofthe accounts of the Charity for the year ended 31 March 2025. Responsibilities and basls of report As the Trustees of tha Charity (and Èts Directors for the purposes of company law) you are responsible for the preparation of Ihe accounts in accordance th the requirements of the Companies Act 2006 ('the 2006 Act'i. Havlng satisfled myself Ihat th6 accounts of the Charity are not required lo be audiled under Part 16 ofthe 2006 Act and are eligible for independent examination, I report In respect of my examination of.the Charity's accounts carried out under $8Ction 145 of th8 Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Ccmmlssion undèr section 145(51(bl of the 2011 Act. Independent examiner's statement I have completed my examinatlon. I confirm that no matters have come to my attention in conneclien wilh the examination giving me ¢ause to believe: accounting records were not kept in respect of the Charity as required by section 388':of the 2006 Act,. or the accounts do not accord with those records. or the accounts do nol comply wlth Ihe acccuntlng requirements of sectlon 396 of the 2006 Act othgr than any requirement that the accounts give a'true and fair, view which 18 nol 8 matter considered as part of 8n independent examination- or the 8CCtunts have not been prepared in accordance with the methods and princlples of the Statement of Recommended Practice for accounting and reporting by charfties lapplic2ble to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)J. I have no concerns and have come acrcss no other matters in connection with Ihe examinatlon to whlch attenticn shculd be drawn in this report in order lo enable a proper understanding of th6 accounts to be reached. This report is made soleEy to the Charity's Trustees, as a body, in accordance wilh Part 4 of the Charitles (Accounts and Reports) Regulatlons 2008. My work has been undertaken so that I might state.lo the Charitys Trustees those malters18m requlred lo state to them in an Independent examlner's report'and'.tor no other purpose. To the fullest extent pemilted by law, I do not accept or a8sume responsibility tc-anyone other than thg Charity and the Charity's Trustees as a body, for my work or for this repo Signed.. I ro.1lL.t L CL l. L I L Hammond Dated., 19 August 2025 BS¢ FCA Kreston Reeves LLP Chartered Accounlants 9 Donnington Park 85 Birdham Road, Chichester West Sussex. P020 7AJ Page 9
Llfellne Network International (A company limited by guarantee Statement of flnanclal actlvltles (Incorporatlng Income and expenditure account) for the year ended 31 March 2025 Unrestrlcted fundg 2025 Rejtricted funds 2025 Total fund8 2025 Total funds 2024 Note Income from: Donations and legacies Investments other income 98,415 9,440 1,195 54,200 152,615 9,440 1,195 146,028 7,445 134 Total Income 109,050 54,200 163,250 153,607 Expenditure on: Charitable activities 92,661 39,612 132,273 118,345 Total expendFture 92,661 39,612 132,273 118,345 Net movement In funds 16,289 14,588 30,977 35,2e2 Reconclllatlon of funds: Total funds brought forward Net movement in funds 372,691 16,389 49,433 14,588 422,124 30,977 386.882 35,262 Total funds carried forward 389,080 422,124 The Statement of financial activities includes all gains and losses recognised in the y8ar. The notes on pages 12 to 22 fomi part of these financial statements. Pag&10
Llfellne Network Internatlonal (A company limited by guarantee) Reglstered number: 06968371 Balance sheet as at 31 March 2025 2025 2024 Nots Flxed assets Tangible assets Current assets 11 D8blors Cash at bank and in hand 12 11,644 448,420 8,454 418,670 460,064 427,124 Current liabilities Creditor8.' amounts falling due within one year 13 16,963) (5,000) Net ¢urrent assets 453,101 422,124 Total net assets 453,101 422,124 Charlty funds Restricted funds Unrestrlcted funds 14 14 64,021 389,080 49,433 372,691 Total funds 453,101 422,124 The Charity was entitled to exemption from audil under section 477 of the Companles Act 2QO6, The members have not required the company to obtain an audit for the year in question in accordance with seclion 476 of Companies Act 2006. The Trusteos acknowl8dge their responsibilities for complying with the requirem6nts of thè Act with re8pect to accounting records and preparation of financial statements. The financlal statements have been prepared in accordance with the provisions applicable to entities subj'ect to the small companies regime. The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by.. M Baiden Trustee Date.. Is l El201< The notes on pages 12 to 22 form p8rt of these financial statements. Pag811
Llfellne Network Internatlonal (A company Ilmlted by guarantee} Notes to the flnanclal statements for the yaar ended 31 March 2025 General Informatlon Lrfeline Network International is a Charitable Company limited by guarantee incorporated in England and Wales. The reglstered office is Lifellne House, 25 Neville Road, Dagenham, Essex, RM8 3QS, The Charity's prlnclpal objectives are as s8t out In the Trustees Report on page 2. Accounting pollcles 2.1 Basls of preparatlon of flnanclal statements The financial statements have been prepared in accordance with the Charlti&s SORP (FRS 102) - Accounting and Reporting by Charities: Statem8nt of R8commended Practlce appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 1021 (effective 1 January 2019), the FinanGial Reporting Standard appllcable In the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Lifeline Network Intemational meets the definilion of a publlc benefit entity under FRS 102. As58t8 and Ilabilities are Inilially recognised at historical cost or transaction valu8 unlèss othernise slated in the rel8vant accounting policy. The financlal statements are presented in UK slerling. which is the Charity's function81 currency, and rounded to the nearest pound. 2.2 Company ststus The Charity is a company limited by guarantee. The members of the Charlty are the Trustees named on page 1. In the event of the Charity being wound up. the liability in respect of the guarante6 IS Ilmited to £1 per member of the Charily. 2.3 Going concern The Trustees assess whether the use of golng concern is appropriate i.e, whether there are any material uncertainties related to events er conditlons that may cast significant doubt on the ability of the Charity to contlnue as a going concern. The Trustees m8k6 this assessment in respect of a period of at least on& year from the date of authorisation for issue of the financial stalemenls and have concluded that the Charily has adequate resources to contlnue in operational existence for th8 foreseeable future and there are no material uncertainties about the Charity's abilily lo continue as a going Concern, thus they continue to adopt the going concern basi5 of aecountlng In preparing th& financial statements. 2.4 Income All income Is recognised once the Charity has enlitlement to the incom6.' It is, probable that the income will be received 8nd the amount of income receivable ca'n be measured reliably. Grants are included in the Statement of financial activities on. a recelvable basis. The balance of irtcome recelved for specific purposes but not expended durlng the perlod Is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognilion Is deferred and included in creditors as deferred income. Where entitlement occurs before income is recetved, the income 18 accrued. Income tax recoverable in relation to donations received under Gift Ald or deed8 of covenant is. recognised at the time of the donation, Income tax recoverable in relation to investrnent income is recognised at th& tirne the Investment income is recefvable. Page 12
Lif81ine Neiwork Int8rnational IA company limitod by guarantee) Notes to the flnanclal statements for th8 year ended 31 March 2025 Accountlng pollcles (contlnued) 2.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to tr8nsfer economic benefit to a third party, It Is probable that a transfer of economic benefits will be required in settlement and the arnount of the cbligation can be measured reliably. Expenditure on charilable activ¥ties is Incurred on directly undertaking the actlvlties which further the Charitys objectives, ay well as any associated support costs, All 8xpendilur8 is inclusive of irrecoverable VAT. 2.6 Tanglble fixed assets and depreciation Tangible fixed assets are Inltially recognised at Gost. After recognltion, under tjtie cost model, tangible fixed assets are measured at cost less accumulated depreciatlon and any 8¢cumulat8d impaitTnent Ioss6s. All costs incurred to bring a tangible fixed asset Into Its Intended working conditicn should be included In the measurement of cost. At each reporting date the Charity assesses whether there is any indlcation of impalrment. If Such Indication exlsts, the recoverable amount of the asset is detemilned to be the higher of its fair value less costs to s811 and its value in u8e. An impairment Ioss 18 recognlsed where the carrying amount exceeds the recoverable amount, Depreciation is charged 80 as tc allocate the cost of tangible fixed assets léss their resldual value over their estimated useful lives, on the following bases: Fixtures and fittings 25Q/o Straight line 2.7 Debtors Trade and other debtor8 are recognised at the settlement amounl after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due; 2.8 Cash at bank and in hand Cash at bank and in.hand includes cash and short-term highly liquid investments with a short maturity of three months or188s from the date of acquisltion or opening of the deposit cr similar account. 2.9 Flnanclal Instruments The Charity only has financial assets and financial liabilities of £ kind Ihat qualify as basic financial instruments. Basic financial Inslnjments are initially recognised at transaction value and subsequently measured at Ih8ir settlement value. 2.10 Forelgn currencles Monetary assets and liabilities denominated in foreign currencie8 are translated Into sterling at rates of exchange ruling 8t the reportiny date. Transactions in foreign currencles are Iranslated into sterling at the rate ruling on the dale of the Iran5action. Exchange g8ins 8nd108ses are recognised in the Slatement Dffjnancial activilie3. Page 13
Llfellne Network Internatlonal (A company Ilmlted by guarantee) Notes to the flnanclal statements for the year ended 31 March 2025 Accountlng pollcles {contlnued} 2.11 Pen$lons The Charlty operates a defined contribution pension scheme and the penslon charge represents the amounts payable by the Charity to the fund In respect ofthe year. 2.12 Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity,. this is normally upon notification cf the Interest pald or payable by the institutlon with whom the funds are deposited, 2.13 Llabilities and provisions Liabilities are reccgnised when there 18 an obligation al the Balance sheet date as a r68uIt of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be esrnated rellably. Llabiliti&s are r8cognised at the amount that th8 Charity antlcip8t8S it will pay to settle the debt or thg amounl it has received as advanced payments for the gocds or servlces it mu$t provlde. Provisions are measured at the best estimate of the amounts raquired to settle the obligation. Wher& the effect cf the time value of money is material, the provislon is based on the present value ofthose amounts. discounted at the pre-tax discount rat8 that reflects the risks specific lo the liability. The unwinding of the discount is recognised in the Statement of financial adivitles as a finance cost. 2.14Taxation The Charity Is considered to pass the tests set out in Paragraph .1 Schedule 6 tit the Flnance Act 2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes. Accordingly, th& Charity is potentially ex&mpt from taxation in respect of income or capilal gains received withSn categories covered by Chapter 3 Part 11 of the Corporation Tax A¢t 2010 or Sectlon 256 of the Taxation of Chargeable Gains Art 1992, to the extent that such Income or gains are applied exclusively to charitable purpos8s. 2.15 Fund accountlng General funds are unrestricted funds whlch are available for use at.the dlsc¢tion of. the Trustees in furtherance of th8 general obJectlves of the Charlly and which, hsv8 not been desi9nated for other purposes, Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purpose8, The 8im and use of each d8signatod fund is $et out in the notes to the finan¢lal statements. Restricted funds are funds which are to be used in accordance with specific reslrictlons imposed by donor8 or which have been raised by the Charity for partlcular purposes. The costs of raislng and administering such funds are charged agalnsl the specific fund. The aim and use. of each restrlcted fund Is sef out in the notes lo the financial statements. Investment income, gains and losses are allocated to the appropriate fund. Pag8 14
Llfellne Network Internatlonal IA company Ilmlted by guarantee) Notes to the flnanclal statements for the year endetl 31 March 2025 crftlcal accountlng estlmates and areas of Judgement Estimales and judgements are continually evaluated and are based on historical experience and other factors, includlng expectatlons cf future events that are believed to be reasonable under the circumst8nces. The Charity makeB estimates and assumplions conGerning the future. The resulting accountlng estimates and assumptions will, by definition, seldom equal the related 8CtU81 results, The Charity does not currently have any significant accounting estimates or areas ofjudgement. Income from donatlons and legacles Unrestrlcted fund8 2025 Restrl¢ted funda 2025 Total fund8 2025 Total funds 2024 Donatlons and gifts Grants re1vable . 98,415 118,387 34,228 117,296 28,732 34,228 98,415 54.200 1'b2,81'6 148,028 Total 2024 104,464 41,564 146,028 Inv8Stmont income Unr88tricted funds 2025 Total funds 2025 Total funds 2024 Interest receivable 9,440 9,44Q 7,445 Total 2024 Other Incomlng resources Unrestrlcted funds 2025 Total funds 2026 Total funds 2024 other incomlng resources 1,195 1,195 134 Page15
Lifeline Natwork International (A company limit8d by guarantee) Notes to the financial statements for the year ended 31 March 2025 Analysis of expendlture on charltable acttvltles Summary by fund type Unrestricted funds 2026 Restrlcted funds 2025 , Totsl 2025 Total 2024 Ch8ritable activities - supporting communities 92,681 39,e12 132,273 118,345 Total 2024 108,937 9,408 118,345 Analysls of expenditure by activtties Dlr8Ct costs 2025 Support Costs 2025 Totsl funds 2025 Tot81 funds 2024 Charitable activities - supporting communities 129,897 2,376 132,273 118,345 Total 2024 116,383 1,962 118,345 Anatysis of direct costs Supportlng Communit188 2025 Totsl funds 2025 Total funds 2024 Staff costs Projects expenditure Gifts and donations Travel, ministry visits and trainino Office and l.T. costs other charltable expenditure Foreign exchange gains 21,700 21,700 20,251 25 13,351 74,226 1,490 6,818 222 64,371 32,807 64,371 32,807 8,209 8,209 79 129,897 129,897 116,383 Total 2024 116,383 116,383 Page18
Llfellne Network Internatlonal {A company Ilmlted by guarantee) Notes to the financial statsments for the year ended 31 March 2025 Analysis of expenditure by activities (continued) Analysis of Support costs Supportlng Communltss 2026 Total funds 2024 fund$ 2026 Independent examinatlon fees 2,376 2,37..6 1,982 Total 2024 1,962 1,962 Staff costs 2025 2024 Wages and salaries Pension costs 20,837 863 19,448 803 21,700 20,251 The average number of persons employed by the Charity during the year was as follows.. 2025 2024 Average number of employees No employee received remuneration amounting to more than £eo,000 in etther year., The remuneration and benefits recelved by key management personnel during the financial ye8r, including employer's national insurance contributions, amounted to £14,952 (2024.. £14,161). Employment cost8 al80 include salary recharges to and from Lifeline Church. 10. Trustees, remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2024- £NIL}. During the year ended 31 March 2025, expenses totalling £470 were reimbursed or paid dlrectly to 1 Trustee (2024,. £Nill for travel and hospitalty. Page 17
Llfellne Network Internatlonal (A ¢ompany limited by guarantee) Notes to the flnanclal statements for the yaar 8nd8d 31 March 2026 11. Tanglble flxed assets Flxtures and flttlngs C05t or valuation At 1 April 2024 1,908 At 31 March 2025 1,908 Depreciation At 1 April 2024 1,908 At 31 March 2025 1,908 Net book value At 31 M8rch 2025 Al 31 March 2024 12. Debtors 2026 2024 Due wlthin on8 year other debtors Pr8payments and accrued income 7.162 4,482 8,240 214 "11,644 8,454 13. Credltors: Amounts falllng due wlthln one year 2026 2024 Other taxation and social securlty Olher creditors Accruals 22 .4,665 2,376 24 3,014 1,962 6,963 5,000 Page18
Lifeline Network International (A company Ilmlted by guarantee) Notes to the flnanclal statements for the year ended 31 March 2025 14. Statement of funds Statement of funds - current year Balance at 31 March 2025 Balance at Aprll 2024 Transfers Inlout Incom8 Expenditure Unrestrtcted funds Deslgnated funds Management & organisational development International Teams Bringing N6twork Memb8rs to the UK Overseas Conferences 8,000 5,000 8,000 5,000 5N6S <18,149) 12,684 4,000 5,000 115,069) 15,089 4,000 6,000 22,000 5,465 133,218} 27,753 22,000 General funds General funds 350,691 103,686 {59,443) (27,753) 367,080 Total Unrestricted funds 372,691 109,050 (92,661) 389,080 Restrfcted funds Gift8 for Zimbabwe Gifts for LifeLine Nehemiah Projects Sierra Leon8 2YoungLiv6s Sierra Leone mentoring project Sierra Leone- NAPPC Glfts for Dominica Gifts for individuals in need 1,250 11,2501 7.625 (2,5ti71 5,092 48,257 1,172 36,750 (26,280) 57,757 1,172 3,025 6,550 13,0251 (6,550) 49,433 54,200 139,612 84.021 Total of funds 422,124 163,250 (132,273) 453,101 Page19
Llfellne Network Internatlonal (A company limited by guarantee) Notes to the financial statements for the year •nded 31 March 2025 14. Statement of funds Icontinued) Statement of funds - prior year Balance 8t 31 March 2024 Balance at 1 April 2023 Transfers inlout Income Expenditure Unrestricted funds Deslgnated funds Management & organi8ational development International Teams Bringing Network Members to the UK Overseas ConferenGes 8,000 5,000 8,000 5,000 10,935 (33,391) 22,456 4,000 5,000 147 141,047} 4,000 5,000 22,000 11,082 {74,438) 63,358 22,000 General funds General funds 347,585 100,981 (34,499) (63,3561 350,691 Total Unrestrlcted funds 369,585 112,043 1108,9371 372,691 Restrlcted funds Gifts for LifeLine Nehemiah Pnjects Sierra Leone 2YoungLlves - Slerra Leone mentoring project Sierra Leon&- NAPPC Gifl6 for Dominica Gifts for individuals in need 195 3,508 (3,699) 15,723 1,172 187 33,026 (492) 48,257 1,172 4,267 763 {4,454) (763) 17,277 41,564 (9,408) 49,433 Total of funds 386,862 153,607 (118,345) 422,124 Page 20
Lrfellne Network Internatlonal IA company Ilmlted by guarantee) Notes to the financial ststements for the year ended 31 March 2025 14. Statement of funds {continued) Designated funds At 31 March 2025 funds were deslgnated tc cover the antlclpated future costs of bringing networf< members to the UK, running overseas conferences for our partners, to send teams from the UK to work with our partners, and lo aid management development, all of whiGh are exp6Cted to happen agaln withln the next financial year. RgStricEed funds Restricted funds were held for the following purposes.. 2YoungLives - Slerra Leone mentoring project- ral8ed for a pregnant teans mantoring programmè in Freetown, Sierra Leone. Gifts for LifeLine Nehemiah Projects Sierra Leone- gifts receiv&d from individua18, for us8 al Nehemiah Home in Freetown, Sierra Leone. Slerra Leone- NAPPC- funding received for the support of a coconut farm community in Sierra Leone. Gifis for Dominica- gtfts r8¢9ived from individuals, for use in Dominica. Gifts for Indlviduals in need - gifts received from indlvlduals, for use by those Indlvlduals deemed to be in need. 15. Analysis of net a8Set8 between funds Analysls of net assets between funds - current year Unrostricted .fund$ 2025 Regtri¢tftd fund¥ 2026 Total fund8 2025 Current assets Creditors due within one year 396,043 {e,9631 .64.021 460,064 {6,9631 Total 389,080 64,021 463,101 Analysls of net assets between funds - prlor year Unrestricted funds 2024 Restri¢ted funds 2024 Total funds 2024 Current assets Creditors due within one year 37,7,691 (5,000> 427,124 (5,000> Total 372,691 49,433 422.124 Page 21
Lif8lin8 Network International IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2026 16. Pension commitments The Charfty operates a defined conlrtbutions pension scheme. The. assets of'the scheme are held separately from those of the Charity in an independently administered'fund. Thé penslon cost charge represents contributions payable by the Charity to the fund and amounted to £8e312024', £803}, No contributions wer8 payable to the fund at the Balance sh88t data {2024: £Nil). 17. Rolatad party transactlons During the year the Charity had Ihe following transaclions With Lifeline Church (LC), a charity of which A Mclntyre is also a Trustg8.' - Tithe paym8nts received from LC of £90,885 {2024: £93,382). - Expenses were recharged from LC tot8lllng £13,837 (2024.. £31,268). Salary costs were recharged from LC totalling £14,952 {2024.. £14,161). - Expenses were recharged tc LC lotalling £4,852 (2024: £11,849). Salary costs were recharged to LC totalling £18,22812024,' £17,404). - At the B8lan¢e sheet date LNI werg ow8d a balance of£7,162 by LC (2024." £8,240). During the year ended 31 March 2024, the Charlly had the followlng transactions with Community Resources for Change (CRC), a charity of which A Mclntyre was a Trustee.. Expenses were recharged to CRC totalling £10,444. Expenses were recharged from CRC totalling £75. - At the Balance sheet date there were no balances outstanding betw&en LNI and CRC. A Mclntyre resigned a8 Trustee on 19 February 2024. There We no other related party transaclions during the current or prior year. Page 22