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ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

CHURCH OF THE LIVING GOD WESTBURY

(COMPANY LIMITED BY GUARANTEE) CHARITY REGISTRATION NUMBER 1135216 COMPANY REGISTRATION NUMBER 07108899

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

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Page
Legal and Administrative Information 3
Directors' Report 4 to 6
Independent Examiner's Report on the Accounts 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts 10 to 17
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CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1135216

COMPANY REGISTRATION NUMBER 07108899

DATE OF REGISTRATION 19th December 2009 START OF FINANCIAL YEAR 01 January 2021 END OF FINANCIAL YEAR 31 December 2021 DIRECTORS AT 31 DECEMBER 2021 Mr Steven Mark Battershill Mr Peter Ivan Couch Mrs Aurora Rondal Dine Reverend Fatimah Murray Reverend Alexander George Iain Murray Mrs Louise Waterfield Appointed 1st October 2021

The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.

GOVERNING INSTRUMENT

Memorandum and Articles of Association dated 19th December 2009.

OBJECTS

a) To advance the Christian Faith in accordance with the statement of beliefs in the schedule hereto attached in such ways and in such parts of Wiltshire, the United Kingdom or the World as the trustees may from time to time think fit.

b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of Wiltshire, the United Kingdom or the World as the trustees may from time to time think fit;

c) To provide and maintain facilities for the benefit of communities within the United Kingdom without distinction of Race, Sex, Political, Religious or other opinion and with the object of Improving conditions of life for the said inhabitants as the trustees may from time to time in their discretion determine.

REGISTERED ADDRESS

REGISTERED ADDRESS Upper Manse 3 Leigh Road Westbury Wiltshire BA13 3QN PRIMARY BANKERS HSBC Bank Plc 46 Fore Street Trowbridge Wiltshire BA14 8EL INDEPENDENT EXAMINER Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE)

DIRECTORS' REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2021

BOARD OF TRUSTEES AS AT 31 DECEMBER 2021 DIRECTORS

Mr Steven Mark Battershill Mr Peter Ivan Couch Mrs Aurora Rondal Dine Reverend Alexander George Iain Murray Reverend Fatimah Murray Mrs Louise Waterfield

Objectives achieved by:

Encouraging and discipling current and new Christians towards the obedience of the two great Commandments - to love God, and to love our neighbours as ourselves. This is developed through the imitation and emulation of the life and teaching of Jesus Christ towards the goodness of God; and to love, honour and respect all of God’s creation in word and deed.
Providing teaching and effective prayer for health, and a healthy lifestyle, in body soul and spirit: in body, through understanding and applying all the ways in which God heals, through the natural and the supernatural, including general advice for a healthy lifestyle through good diet and exercise; in soul (mind, will and emotions) by help and support through life’s problems, particularly in relationships, financial stewardship, and effective employment; and in spirit, through inner healing and personal connection with the Godhead.
During Pandemic Lockdown, providing online connection to all in need and maintaining pastoral care; and developing online facility for teaching and discipleship.
Bringing pastoral care through developing prophetic insight – training for communication.

Activities in Support:

As a result of the covid pandemic and the aftermath, new ways of working together with other churches has been
exercised, to support activities that promote awareness of the love of God and develop Christian faith and understanding. • Encouraging and praying for the sick through online capabilities, and training in the healing ministry using media
Direct and indirect support to those in need with emergency funds; and supporting charities that help the homeless and those suffering from hardship.
Contributing to local community projects, foodbanks, providing listening/counsel for Wiltshire County Council staff in Trowbridge,
Our ability to support local education through School Assemblies, children’s ministry, and parenting guidelines, and service to Care Homes, has been curtailed because of lockdown throughout much of 2021. Visits and prayer have been provided where requested and legally allowable.
Generally showing the wider community that the love of God and loving one another brings hope, restored relationships, and a fresh purpose and destiny in life.

Achievements against set objectives:

The establishment and extended use of zoom facilities for online interaction, for services, discipleship, and extending support much further afield – even internationally- has been not just successful, but brought opportunity to bring hope, encouragement and support to many in need where not previously possible. This has been particularly of value to those who have discovered church resources.
CLG continued to meet online with members and leaders of Churches of most denominations across Wiltshire, including Salisbury, Melksham, Chippenham, as well as nearer to Westbury in Devizes, Warminster and Trowbridge; also maintaining links withsome church leaders in Swindon. As a result of pastoral training for in depth understanding of scriptural truths, we have been able to extend CLG influence towards developing greater church unity; and international collaboration as well, particularly in Africa (Nigeria, Madagascar and South Africa). Zoom, Facebook and YouTube have been powerful instruments for good in this way, and in some measure shows that the tide of corruption on the internet can be overcome.
Church members have continued to grow in experiencing the love and power of God , particularly in developing more familiarity with online connections. This has also brought families together in new ways, and a new awareness of the difficulties encountered by communities where health, both physical and mental, and employment have become major difficulties in the lives of so many.
The teaching and practice of Christian healing is well established in CLG – and prayer for the sick is available and practised whenever there is need. Christian counselling, dealing with trauma and various causes of emotional and mental disorders has continued both in and outside the church.
Help for financial stewardship and getting out of debt has been available through advice and counselling in line with the principles of the Christians Against Poverty (CAP) organisation whose work CLG supports.

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2021

Achievements against set objectives: (continued)

CLG has been a regular contributor to CrossPoint, a local advisory charity, and to Foodbanks in the Regional area. Counselling at the request of Wiltshire County Council continues to be provided as part of the Chaplaincy service support CLG gives in Trowbridge, however as Council offices have been closed for much of the time, and working from home is more prevalent, Chaplaincy visits have been discontinued for the time being, although Chaplaincy service is still held available for those who wish to have that support and consultation. Westbury Area Churches Together (WACT) of whom we are active members, have also had work curtailed for much of the year, only starting in a small way for Christmas events. We have largely been limited to prayer and financial support, although where it has been possible within the rules, visits have been made for direct support. Also regular contributions to the local newspaper and WACT bi monthly magazines have been written for the benefit of the area communities.
In a wider sphere, CLG continued to provide some support to flood relief in Philippines; to Madagascar through support to Missionary work; and to Royal British Legion. These included, charitable donations of £6100 supporting Vision for Israel, Barnabas Fund for Madagascar, Salvation Army, Christian Blind Mission, Mosaic (Relief in the Middle East), the homeless through Crosspoint and Alabare, Salvation Army, Bible Society and SAT7. The £2734 set aside for further donation was sent via Trust fund to India to help those suffering from lack of oxygen during the height of the pandemic, also added to by generous donations from church and friends.
A donation of £15000 was passed to Philippines Flood Relief under the administration of Archbishop Valiant Dayagbil.
All normal Christian festivals and calendar events remained cancelled due to covid restrictions until the latter half of the year - however online gatherings through zoom were well supported, and Christmas care for those in need was one of the priorities for the congregation.
The love of God has never been more necessary in a nation that has been dichotomised by hatreds and ‘woke’ ideologies seeking to stop the freedoms of prayer, kindness, and godly wisdom. Never has a message of peace, harmony and hope been more valuable – and more transforming for communities. The ease of abortion and gender ideology are a cause for serious concern, needing pastoral care, comfort and healing of mental stresses, which adds to our aid to the community in co-operation with other churches.

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CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021

Report to the trustees/ members of Church of the Living God Westbury on the accounts for the year ended 31st December 2021.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention

which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 28th September 2022

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2021

Notes INCOMING RESOURCES Donations & Legacies 3a Investment Income 3b Charitable Activities 3c TOTAL INCOMING RESOURCES Costs of Charitable Activities 4 NET INCOMING/(OUTGOING) RESOURCES TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD RESOURCES EXPENDED TOTAL RESOURCES EXPENDED TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS:	Unrestricted Restricted Designated Total Total Funds Funds Funds 2021 2020 £ £ £ £ 48,431 15,000 1,177 64,608 62,617 5 - - 5 45 33 - 50 83 174
	48,469 15,000 1,227 64,696 62,837
	48,027 15,000 3,615 66,642 57,806
	48,027 15,000 3,615 66,642 57,806

	443 - (2,388) (1,945) 5,030
	- - - - -
	443 - (2,388) (1,945) 5,030
	68,560 141 3,147 71,848 66,818
	69,003 141 759 69,903 71,848

All of the Charity's operations are classed as continuing operations.

The notes form part of these financial statements, found on pages:-

10 to 17

CHURCH OF THE UVING GOD (C014PAMY UMITED BY GUAIiAIITEE) BALAMCE sHT A%AT 31 I>ECEMBER 2021 Tolal TLI 31-Dec-21 31-I>Br-20 Fund Funds TangibA55rts Investment Nssds 14.172 14.172 4,YOD In IT2 Dthtor5 & prepayMts Cash Bt bank aft{1 kn han¢J 8.000 52.990 8,000 53,131 8.664 63.684 t41 Total Cimrt Al• 131 due 1th EY 5.400 SNOO 5.400 55.590 141 55,731 66,948 TOTAL ASSETS kn £umfftt 141 7L cmdll. due * rn¢xe th Thy• PUNDS OP The CHARrrY General Funds R¢strtt•J Funds 08SYdn•twJ Fvnd$ 69.003 69.003 141 759 68,560 141 3.147 141 759 TOTAL PUNDS 762 141 Fty the 0•] 31st Decembtr 2e21. The Dtrector5 we the chwltab ccfflpY was entthl to exemptkn from th• toc&tskn und 477 ofthe cunps Act 2006 that nc memb¥ cw mbS ha% IEqutr1 the crmpany to cètn d rf$ accounts rho yox kn ouestb)n x¢¢xdc• sectkn 476 LY thÈ PLt. 4xcordance ¥¥th st)n 145 oftho charttks Act 2011, thea¢ctyJnts tn by Emnknw r4)¢yt dttr the N(es to Ihe Fina)cid Stsknnts. The Dir*ttrlsl xkncdie th respcfislblly for vJh the rftNe fv£t 1006 raPt to cthjnting rcrts and the rf(0ts. The Kc•Jnts h)Vt been prgi¥vJ kn Kcirf•ice the Pt 15 d the Cww•s •£t 2e06 to compans sublKt tc the SMalc(rnps r•Jkne dce th• Rqjwring Stmdird ftr Smal¥ Ent5 lefiectNe AP 20081. The dtrectt¢5 th res5&1Y ftr SUr9 Lh the (c¥npY t9 knth ccfflp wth $Ktknns 386 clthe kt 2006 statQnts whrh a tnje fa rftho slate daffaif5 L the cCrnpY &% & the Ofthe1kn•ic yw ts prrfft 4n¢J tss frx theffianddytw kn accordance the re¥utrernent Of5t$ 394 •n¢ 395 ané %¥fth the dthe Ctsnpans Art 2006 [eItt9 t0count$, 50 laras appatrIO to th•compwv. Apprrfia by the the.... .......... . .. sTred m thek bthaf by D..... Prknt N•mE'. ¢lthPY Number". 07108899 upp¥ Manse 3 Wh ROXI We5tbury Wti5h¥È

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021

1. ACCOUNTING POLICIES

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

Basis of preparation:

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Cash Flow Statement

The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

the charity becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and
the monetary value can be measured with sufficient reliability.

Incoming Resources with Related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable.

Volunteer Help

The value of any voluntary help received is not included in the accounts and is described in the Report of the Trustees.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

This page does not form part of the statutory financial statements

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Operating Leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Pensions

Pension contributions are charged to the Statement of Financial Activities as they become payable.

Fund Accounting

Funds held by the charity are either:

1. Unrestricted funds

These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.

2. Restricted funds

These are funds that can only be used for particular restricted purposes within the objects of the charity. 3. Designated funds

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Vehicles 25% Property-Cabin 25% General Equipment 25%

There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021

2. TANGIBLE FIXED ASSETS

Additions Net Book Value At 31 December 2021 At 31 December 2020 Accumulated Depreciation At 1 January 2021 Charge for the Year At 31 December 2021 Cost At 1 January 2021 At 31 December 2021	Property- Cabin Vehicles 2021 £ £ £ - 4,900 4,900 11,996 - 11,996
	11,996 4,900 16,896
	- - - 1,500 1,225 2,725
	1,500 1,225 2,725

	10,497 3,675 14,172
	- 4,900 4,900

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31st December 2021 : None 31st December 2020 : None

This page does not form part of the statutory financial statements

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

3. INCOMING RESOURCES Note c) Other Income 4. RESOURCES EXPENDED Note Charitable Activities Depreciation expense Governance costs:- Independent Examiner Fee Governance/ Head Offfice Legal & Professional fees Direct costs:- Website Recognitions Rent & Rates Utility Costs Visiting Speakers Insurance Ministry Costs Motor Vehicle Expenses Pastors Remuneration Community Action Copyright Licencing Discipleship Costs Gifts & Donations Administrative Expenses Bank Charge Books & Publications Church equipment b) Investment Income Bank Interest Sundry Income Tax Recoverable a) Donations & Legacies Tithes, Gifts & offerings	Unrestricted Restricted Designated Total Total Funds Funds Funds 2021 2020 £ £ £ £ - - - - - 38,386 15,000 1,177 54,563 53,279 10,045 - - 10,045 9,338
	48,431 15,000 1,177 64,608 62,617
	5 - - 5 45
	5 - - 5 45
	33 - 50 83 174
	33 - 50 83 174
	Unrestricted Restricted Designated Total Total Funds Funds Funds 2021 2020 £ £ £ £ 894 - - 894 1,071 60 - - 60 - 164 - - 164 28 478 - - 478 - 720 - - 720 148 315 - - 315 304 9 - - 9 287 5,392 15,000 3,615 24,007 20,245 1,084 - - 1,084 880 2,900 - - 2,900 912 394 - - 394 1,655 31,200 - - 31,200 28,600 - - - - 176 - - - - 814 228 - - 228 314 - - - - 305 314 - - 314 - 2,725 - - 2,725 - 900 - - 900 900 179 - - 179 - 72 - - 72 1,167
	48,027 15,000 3,615 66,642 57,806

This page does not form part of the statutory financial statements

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021

5. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

Philippine Flood Relief Special Offering	Balance Unrealised Balance 01-Jan-21 Income Expenditure Gain/Loss Transfer 31-Dec-21 £ £ £ £ £ £ 141 - - - - 141 - 15,000 (15,000) - - -
	141 15,000 (15,000) - - 141

PREVIOUS FINANCIAL YEAR

Special Offering Philippine Flood Relief	Balance Unrealised Balance 01-Jan-20 Income Expenditure Gain/Loss Transfer 31-Dec-20 £ £ £ £ £ 141 50 (50) - - 141 - 15,000 (15,000) - - -
	141 15,050 (15050) - - 141

The Restricted Funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.

6. DESIGNATED FUNDS

CURRENT FINANCIAL YEAR

PREVIOUS FINANCIAL YEAR Special Offerings Chapel Expansion/Repairs Chapel Expansion/Repairs Special Offerings	Balance Unrealised Balance 01-Jan-21 Income Expenditure Gain/Loss Transfer 31-Dec-21 £ £ £ £ £ £ (1,525) - - - - (1,525) 4,672 1,227 (3,615) - - 2,285
	3,147 1,227 (3,615) - - 759
	Balance Unrealised 01-Jan-20 Income Expenditure Gain/Loss Transfer 31-Dec-20 £ £ £ £ £ (1,525) - - - (1,525) 4,528 145 - - - 4,672
	3,002 145 - - - 3,147

7. INVESTMENTS

The Charity held no investment assets during this or the previous financial period.

This page does not form part of the statutory financial statements

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021

8. CASH AT BANK AND IN HAND

8. CASH AT BANK AND IN HAND
HSBC 1 Current A/c HSBC 2 Deposit A/c HSBC 3 Cash A/c	Unrestricted Restricted Designated Total Total Funds Funds Funds 31-Dec-21 31-Dec-21 £ £ £ £ 8,806 141 759 9,706 11,204 42,626 - - 42,626 51,921 799 - - 799 559
	52,231 141 759 53,131 63,684

9. DEBTORS AND PREPAYMENTS

Gift Aid Recoverable	Unrestricted Restricted Designated Total Total Funds Funds Funds 31-Dec-21 31-Dec-21 £ £ £ £ 8,000 - - 8,000 8,664
	8,000 - - 8,000 8,664

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Pastoral expenses Independent Examiner's Fee	Unrestricted Restricted Designated Total Total Funds Funds Funds 31-Dec-21 31-Dec-21 £ £ £ £ 4,500 - - 4,500 4,500 900 - - 900 900
	5,400 - - 5,400 5,400

11. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term liabilities during this or the previous financial period.

This page does not form part of the statutory financial statements

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021

12. STAFF COSTS AND NUMBERS

Pastors Remuneration Employer's National Insurance Costs Employer's Pension Contributions	TOTAL 2021 £ 31,200 - - 31,200	TOTAL 2020 £ 31,200 - -
		31,200

Average number of employees who were engaged in each of the following activities:

Charitable Activities Management & Administration	TOTAL 2021 2 - 2	TOTAL 2020 2 -
		2

The Pastors are paid on a self employed basis and no employees received emoluments in excess £60,000 (2020:None). The Charity has no liability for the payment of Tax and National Insurance.

13. CAPITAL AND RESERVES

The Company is Limited by Guarantee 07108899 and it is a charity registered with the Charity Commission 1135216.

It does not have a Share capital and has no income subject to Corporation Tax.

Profit / Deficit for the financial year Other Recognised Gains Balance Brought Forward Closing Funds at 31-Dec-21	2021 £ (1,945) - (1,945) 71,848 69,903	2020 £ 5,030 -
		5,030
		66,818
		71,848

14. TRUSTEES AND OTHER RELATED PARTIES

During the financial year Trustees Reverend Iain Murray and Reverend Fatimah Murray received £31,200 (2020:£31,200) in renumeration in their capacity as Senior Church Pastors of the Church of the Living God, Westbury in furthering the Charity's objects.

The Church or the Living God, Westbury currently has a liability of £4,500 (2020:£4,500) for expenses incurred by Trustees Reverend Iain Murray and Reverend Fatimah Murray in furtherance of the Charity's objects and are to be reimbursed.

Stephen Battershill, a Trustee was contracted to build the Cabin, as his role as a Building Contractor. This was properly quoted for, voted on and minuted. He was paid £5423.

No other payments were made to directors or any persons connected with them during this financial period.

15. RISK ASSESSMENT

The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

This page does not form part of the statutory financial statements

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021

16. RESERVES POLICY

The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Directors will endeavour not to set aside funds unnecessarily.

17. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Directors' report. The Directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

This page does not form part of the statutory financial statements

2021-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

CHURCH OF THE LIVING GOD WESTBURY

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

GOVERNING INSTRUMENT

OBJECTS

REGISTERED ADDRESS

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE)

DIRECTORS' REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2021

BOARD OF TRUSTEES AS AT 31 DECEMBER 2021 DIRECTORS

Objectives achieved by:

Activities in Support:

Achievements against set objectives:

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2021

Achievements against set objectives: (continued)

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner's statement

have not been met; or

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2021

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021

1. ACCOUNTING POLICIES

Basis of preparation:

Assessment of Going Concern

Cash Flow Statement

Recognition of Incoming Resources

Incoming Resources with Related expenditure

Grants and Donations

Tax Reclaims on Donations and Gifts

Contractual Income and Performance Related Grants

Gifts in Kind

Volunteer Help

Donated Services and Facilities

Investment Income

Investment Gains and Losses

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Governance Costs

Grants with Performance Conditions

Grants Payable without Performance Conditions

Operating Leases

Taxation

Legal Status of the Charity

Investments

Pensions

Fund Accounting

1. Unrestricted funds

2. Restricted funds

Fixed Assets

Depreciation Expense

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021

2. TANGIBLE FIXED ASSETS

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

CHURCH OF THE LIVING GOD

(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021

5. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

PREVIOUS FINANCIAL YEAR

6. DESIGNATED FUNDS

CURRENT FINANCIAL YEAR

7. INVESTMENTS

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021

8. CASH AT BANK AND IN HAND

9. DEBTORS AND PREPAYMENTS

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

11. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021