# **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** **----- Start of picture text -----**
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
**----- End of picture text -----**
## **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 3 ## **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. 4 ## **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. 5 CHURCH OF ThE LIVZNG GOD {COMPANY UMTTED BY WARANIEEI FOIiIHE YEAR DECEIqB8121121 5t4tement of Dtrectcfs, Rwc4islb*i2S.' The Ctharlt*5 PLt and the Act 2006 requke the to PrEp￿e I￿￿CIal statw)ts)ts ft* eth year whkh g￿e a true and lar ofthe 5t*e of rl the crrnpany a5 at the Lrf therM￿LIa the surp￿$ LY r the chartty in xctr4￿¢e the rfSe£ttns 394 395 (*the CLynpan*S Att 2006 and (thew15e compty wrth it5 requ￿ern￿ts rEktkn9 10 stat¥*ents. sotsr 05 app￿* to the chvitab￿ CLVllP*y. ID pr￿￿Th9 th￿e f￿￿c￿lIStatern￿ts thÈdv*ttrs *e to:. ) $el*t su**)lè¥wJntkng p¢*• th￿ appW thwrt tan*btthtty,' bl rnakeiudgeffl￿ts an¢J est¥nates th* we rEfi5¢XTabbe and pnjdwt.. cl preparethe fln￿¢¥ st*•rn￿ts w th¢gth9 ba5& un*5s k Is bwpr￿r￿• to Pr￿Umeth* the C￿panY ¢c￿t￿Ue li buskness- dl st&e vJheLher appkab* tKc(•Jntkno stand¥¢s $t*anents of rxcmma￿j PfKt*e ho¥e bew f(*M%d, sutyj¢£t tts any ffi*er￿ E1ep*iures dscbJg*J eK**kneAI kn the The aro *of95pfAisb*for m•knlaknkng dktts•wth T•￿mab￿ &EUTXy at tyrne the fin*t￿ crf theCrynp￿Y whkh ￿ suff*lFnt to $htw the tr￿5￿t￿5 ￿able th*n to thsurethat the Mancw st*•mont5 *th 386 387 d thg Ccrnp•ffi*5 kt 2006 *ld Comp￿ relu￿t￿n$ rnr•Je undtr the Chart*5 Att. Thw¥•*o rwpmsblÈft*styuardkng the Wasets c*tbq ctynpmy hont•for t4￿n9 reasonab* steps frx the frwd rre)ulwths. The *0 fc¢ tha Dtrttttys. the re5wms*•y rfthe hdepwd•it •￿￿knAr In rg¥b2n to the Dlrtttors, r•)frt L5 Imf(e¢ to the rept•t tw w th¢lxedthe rtytrt tt*re are no knCcn515t￿d¢5 the fvJures d&(&￿*) kn th¢ %t*•*thts. These xcaunis prqpv•J kn the Pftr•tstsis to Sub￿ tothe smal c¢Mp￿￿$ rÉgim4. I apprth* the ￿teL￿al stattrntnt d th•)cW xth*lo5 ano b•kncesh•* ¢ffilkni th* I ffl•J• al InfuM￿￿￿ Is prnpw*b]rb. AppnNthI by th• 0*￿tOrS tsi tht.. 5¥n•Y ￿ th* b•hal by Dtrttttr.... ## **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 1. 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 2. 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 7 ## **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 8 CHURCH OF THE UVING GOD (C014PAMY UMITED BY GUAIiAIITEE) BALAMCE sH￿T A%AT 31 I>ECEMBER 2021 Tolal TL**I 31-Dec-21 31-I>Br-20 Fund Funds Tangib*A55rts Investment Nssds 14.172 14.172 4,YOD In IT2 Dthtor5 & prepayM￿ts 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* ccfflp￿Y was entthl to exemptkn from th• toc&tskn und 477 ofthe cunp￿*s Act 2006 that nc memb¥ cw m￿b￿S ha%* IEqutr*1 the crmpany to cèt*n ￿ ￿d* rf*$ accounts rho yox kn ouestb)n ￿ x¢¢xd￿c• sectkn 476 LY thÈ PLt. 4xcordance ¥¥th s*t*)n 145 oftho charttks Act 2011, thea¢ctyJnts t￿n￿￿* by Emnknw r4)¢yt dttr the N(*es to Ihe Fina)cid Stsknn￿ts. The Dir*ttrlsl xknc**die th* respcfislblly for vJ*h the rftNe fv£t 1006 raP￿t to cthjnting r*crts and the rf￿(￿0ts. The Kc•Jnts h)Vt been prgi¥vJ kn Kcirf•ice the P*t 15 d the Cww•s •£t 2e06 to compan*s sublKt tc the SMalc(rnp￿￿s r•Jkne ￿d￿ce th• Rqjwring Stmdird ftr Smal¥ Ent**5 lefiectNe AP￿ 20081. The dtrectt¢5 th* res￿5￿&1Y ftr ￿SUr￿9 Lh* the (c¥np￿Y ￿￿￿t￿9 *knth ccfflp wth $Ktknns 386 clthe kt 2006 statQn*ts whrh a tnje fa* rftho slate daffaif5 L the cCrnp￿Y &% & the Ofthe1kn•ic￿ yw ts prrfft 4n¢J tss frx theffianddytw kn accordance the re¥utrernent Of5￿t￿￿$ 394 •n¢ 395 ané %¥fth the dthe Ctsnpan*s Art 2006 [eItt￿9 t0￿count$, 50 laras app￿atrIO to th•compwv. Apprrfi*a by the the.... .......... . .. s￿Tred m thek bthaf by D￿￿..... Prknt N•mE'. ¢lthP￿Y 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 10 ## **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. 11 ## **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 12 ## **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 13 ## **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 14 ## **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 15 ## **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 16 ## **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 17