# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022** 

# **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 2022** 


**----- Start of picture text -----**<br>
Page<br>Legal and Administrative Information 3<br>Directors' Report 4 to 8<br>Independent Examiner's Report on the Accounts 9<br>Statement of Financial Activities 10<br>Balance Sheet 11<br>Notes to the Accounts 12 to 19<br>**----- End of picture text -----**<br>




## **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 2022 **END OF FINANCIAL YEAR** 31 December 2022 **DIRECTORS AT 31 DECEMBER 2022** Mr Steven Mark Battershill Mr Peter Ivan Couch Mrs Aurora Rondal Dine Reverend Fatimah Murray Reverend Alexander George Iain Murray Mrs Louise Waterfield 

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. 

## **CORRESPONDENCE ADDRESS** 

**CORRESPONDENCE 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, WESTBURY (A COMPANY LIMITED BY GUARANTEE) CHARITY REGISTRATION 1135216** 

**Registered Address: 3 Leigh Road Westbury Wiltshire BA13 3QN** 

**BOARD OF TRUSTEES AS AT 31 DECEMBER 2022 Elected and Approved by the Board of Trustees and confirmed by Annual General Meeting** 

## **DIRECTORS** 

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

## **REPORT OF THE DIRECTORS From 1[st] JANUARY 2022 to 31[ST] DECEMBER 2022** 

## **Summary Purposes of Charity as in Articles of Association for the public benefit:** 

- To advance the Christian faith in accordance with the Statement of Beliefs 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; 

- 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; 

- 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. 

## **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. 



- Providing specific training in recognising and responding to the voice of God through prophetic Activation Schools online through Zoom, open to all people without distinction who wish to progress in their understanding and knowledge of their identity in God. 

- Bringing pastoral care through developing prophetic insight – training for communication. 

- Providing through Charitable donations support to those charities, as approved by the Trustees who can reach people and places that are currently beyond our human resources, to further their conditions of life. 

## **Activities in Support:** 

- The lessons learned through the year of lockdown has enabled a new genre of connection to a wider community, in that services have been accessed not just live but on a media platform. Of particular value has been the ability to conduct teaching and development, as well as individual counsel, online via Zoom. 

- By connecting with the wider community through many online groups, from Nextdoor Neighbours, Wiltshire Pioneer Groups, several International events and courses, we have been able to offer prayer for healing, and guidance through the difficulties faced by many people – whether for relationships and family, spiritual guidance and understanding, personal development, and keeping away from offending and being offended, bringing peace and the love of God in greater measure. 

- Through financial stewardship, we are able to provide direct or indirect support to those in need or to other charities who are better placed to support. Support is given both locally and internationally. 

- We made ourselves available for support to School Assemblies and local Care Homes; to community projects and Churches Together activities; and continue as members of the chaplaincy support to Wiltshire Council. 

- 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. Much damage has been brought to social cohesion through the pandemic, and breakdown in these areas will need the love of God through His Church more than ever. 

## **Achievements against set objectives.** 

- Following the completion of the first prophetic activation school in 2021, with many local churches and leaders attending, we were able to extend the training for a further year, particularly building relationships with other church leaders from other denominations. The increasing awareness of the ability to recognise and respond to the voice of God is transforming lives. 

- A second school was started to run concurrently, and we were pleased to have members of local and UK churches attending, as well as several from Nigeria. We now have four WhatsApp groups of people from a variety of backgrounds and church affiliation, from beginners to well matured, and from UK & Europe, African nations, North and South Americas and Canada, Korea, Taiwan and China. Through helping them support one another in both prayer and understanding, we can see increasing strength in harmony and unity affecting many communities, not least in our own local area. 

- 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 , and we have begun a monthly Healing Room and Coffee Morning for both meeting the community, but also ministering to any who come, regardless of background, for help and healing, or Christian counsel. It has been rewarding for those who attend, as well as those ministering support, to hear testimonies of how God has worked in their lives for healing or answered prayer. 

- 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. 

- With an increased awareness of the assaults on the younger generations concerning identity, and on society in general in an increasingly hostile environment against Christian values, we seek to bring people together in new ways, with a new awareness of the difficulties encountered by communities where health, both physical and mental, and employment have become major issues in the lives of so many. 

- We have held two Alpha Courses through the year, both online and on location, with open invitations - which had the effect of bringing several guests to a closer encounter with God, and to a baptism. 

- 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. 

- CLG has been a regular contributor in the past to Foodbanks and Crosspoint in the area. As these have changed in both location and practice, the funds allocated are intended to be reviewed to pass to similar support. 

- 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 supported local Schools Assemblies, Care Homes, and Children and Families events.  We continue to provide regular contributions to the local newspaper and WACT bi monthly magazines 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 include charitable donations of £5500 allocated to Vision for Israel, Barnabas Fund for Madagascar, CARE, MAF, Tear Fund, Alabaré, Salvation Army, Christian Blind Mission, Mosaic (Relief in the Middle East), Bible Society, Every Home for Christ and SAT7. 

- A restricted donation of £15000 was passed to Philippines Flood Relief under the administration of Archbishop Valiant Dayagbil. 

- Moving our Services from the Laverton Hall as a result of Wiltshire Council restrictions has proved beneficial. CLG has constructed an additional cabin, so we now have two small buildings available to CLG for Sunday services, Prayer Meetings, Coffee Mornings and Healing Rooms, and Christian Counselling. We are thereby able to develop new ministry to the wider community. In particular we are pleased now to support Justice and Care, both 



financially and to have a member dedicated to bring discovery to Schools of the dangers County Lines drug trade, and also the associated abuse and slavery that is prevalent in UK today, particularly for vulnerable children and adults. 

- Towards the close of the year, an Identity Camp was organised, particularly for Wiltshire, but open to some international contacts as well. This was well attended and appreciated, and more students have booked in for the 2023 Prophetic Activation School. 

- 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, causing the need for pastoral care, comfort and healing of mental stresses, which adds to our aid to the community in co-operation with other churches. 

## **Additional Policies:** 

- **Reserves Policy:** To hold £10,000 or 3 months of unrestricted funds for normal expenditures in Reserve within Deposit Account. Any received Restricted Funds, and provision for as-yetunclaimed pastoral expenses, are held in addition as required. 

- **Volunteer Management Policy:** All members of CLG are potential volunteers, for support in the operation of all church activities. These include helping with refreshments and cleaning up kitchen usage afterwards, setting up chairs, and other general administration. Children’s church is currently very intermittent, having only occasional visits by between two to five children over 6 years of age. Appointed volunteers at present must be DBS checked, and will have received material and guidance for Children’s Church. One adult for six children over 6 is required. When there is no-one available, or when numbers require additional adults, if necessary one or more parents will be asked to be available. All children’s church activities are monitored. 

- **Risk Management Policy:** Trustees assess risks for CLG, and raise awareness where necessary. Currently the main risk to visitors attending church functions is the pathway, which can become slippery in winter ice and wet. By appropriate signage, and advice to members, risk is delegated to personal responsibility. Otherwise, no major risks are perceived currently by the Trustees. 



CHURCH OF THE LIVING GOD
(COMPANY LIMITED BY GUARANTEEI
DIRÉ¢TORg RÉPORT {ContFnL*d)
FOR ThE YEAR ENDED 51￿ DECEMBER 1021
iNrBrtor5' R¢sPD￿lbS[ltteS
St&ement of DirÈttOrS' AeSpms￿)II￿￿'.
The Cha￿1&￿ Act and the cunpan￿5 Act 2006 requlre the dtectors to prp4are finaTrC￿ statements for e￿h financkil y&3r wh￿h
gwe a true fldr view of the State of affair5 Of the company a5 at the enu of ttte Tinènc&* vèy ènd of the surplus or defic￿ of
the Ch*￿Y rn ￿¢￿rtIa￿￿e the requlrements of sett￿n$ 394 and 395 ofthe CoMpaTrles Act 2006 and wh￿h other4¥￿e
compty wrth ￿S requirements re￿[ing to financial Statements, so far a5 aPpI￿able to the coffjpany. lft preparlng fhose
aTh¢￿ statement5 thedrc£tors are requir￿ to-_
al sdoci Suitabb accrwntin9 and then appty them c￿SIste￿ilY,.
bl makelud9ement5 and e5lin*ES th* are rp2sonab* and prudent,"
cl prepare the financial statements cn the gfArng ccncem bass unless It IS Inapproprk*e to pre5umethat the CLYnpany
im CODtinue ￿ buSin￿s-
I st*e whether apPI￿ab￿ accountkn9 Standèrds and statements of r￿0Mmenda1 practke ttave been fol￿￿.
subjxt to any rnater&?I departure5 disch)sed and expkiined m the fin¥nc&?I Stat￿ents.
The Dir￿<)[£ *0 rÈspr￿S￿l MPAnt￿￿9 *Je4uatÉ¥counting rètords wh￿h dtsctse Wilh ￿Onab￿ Kcuracy at any
tline the nnancw posftlon of the ciJfflpany and whkh are 5ufficlent to Show and exp￿1￿ the cotnpanV5 transaCt￿n5 and enable
thetn to ￿SUre thEt the financ￿1 stateFnent5 corTrpFy wrth sect￿￿5 386 and 387 of the CompanEs Act 2006 3nd Comp￿ with
re9￿￿t￿S madé undÈr thÈ Char￿￿ Act. They aré also rè4ponslbk for saf4uardlng the assets of the company and hence fDr
ta￿ng reasonab￿ steps for the preVeTrt￿n and detectvJn of frwd and other irregul¥ne5.
The Dlrectors ¥e ètso responsib￿ for the Dretttrs, ro)ort, the fégp0nstirf￿Y ofthe Inttepwdwt exafflinw in r*ti()n to the
Director5, report ￿ Imted to examknin9 the report and ensurfng that on the fxe ofthe repcrt there ￿e no inC￿SLIten¢￿
the fvJures dtscloseo in thÈ financial statem*ts.
Th&se aC￿ntS ha¥e been prepar&d ITr accordan￿ the prtr4&ithlS appllcab￿ to Compan￿ subject to the smal compan￿5
regime,
l approve the *tached 5tatemEnt of financlal and baknn￿ sheet confrm th& l ￿ve m￿Je avalL4bk all
Infm&h)n nectssary for ts prep¥atv)n.
APprLW￿ by the DirLrtors on th£.................
Sv)ned on thtyr by Drytor...

## **CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** 

Report to the trustees/ members of Church of the Living God Westbury on the accounts for the year ended 31st December 2022. 

## **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: 26th September 2023 

9 



## **CHURCH OF THE LIVING GOD** 

## **(COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES** 

## **FOR THE YEAR ENDED 31ST DECEMBER 2022** 

|**Notes**<br>**INCOMING RESOURCES**<br>Donations & Legacies<br>**3a**<br>Investment Income<br>**3b**<br>Charitable Activities<br>**3c**<br>**TOTAL INCOMING RESOURCES**<br>Costs of Charitable Activities<br>**4a**<br>**NET INCOMING/(OUTGOING) RESOURCES**<br>**TOTAL FUNDS BROUGHT FORWARD**<br>**TOTAL FUNDS CARRIED FORWARD**<br>**RESOURCES EXPENDED**<br>**TOTAL RESOURCES EXPENDED**<br>**TRANSFERS BETWEEN FUNDS**<br>**NET MOVEMENT IN FUNDS**|Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**2022**<br>**2021**<br>£<br>£<br>**£**<br>**£**<br>41,209<br>15,122<br>660<br>56,991<br>64,608<br>74<br>-<br>-<br>74<br>5<br>1,150<br>-<br>-<br>1,150<br>83|
|---|---|
||**42,433**<br>**15,122**<br>**660**<br>**58,214**<br>**64,696**|
||46,227<br>15,122<br>-<br>61,348<br>66,642|
||**46,227**<br>**15,122**<br>**-**<br>**61,348**<br>**66,642**|
|||
||**(3,794)**<br>**-**<br>**660**<br>**(3,134)**<br>**(1,945)**|
||-<br>-<br>-<br>-<br>-|
||**(3,794)**<br>**-**<br>**660**<br>**(3,134)**<br>**(1,945)**|
||69,003<br>141<br>759<br>69,903<br>71,848|
||**65,209**<br>**141**<br>**1,419**<br>**66,769**<br>**69,903**|



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

The notes form part of these financial statements, found on pages:-12 to 19 

10 



CHURCH OF THE LIVING GOD
(COMPANY LIMITED 8Y GiIARANTEE)
BALANCE SHEET
ASAT 31 DECEMBER 2022
unrestrict￿ Re5trkt
Fund
Funds
Trtal
Total
3X-Dec-22 31thDec-21
otes
Tangibk Assets
Inv¥rmffit ￿Sets
10.629
10,629
14,171
29
629
Debttys & Prtpayments
Cash at bank and ITh hand
8,DOO
53,430
8.ooo
53,570
8.000
53,131
141
141
Cweditov*: due ¥￿thi1 one year
SA30
5.430
5.400
CURRENT ASSETS
56,000
141
56,140
55,731
TOTAL ASSETS less current
141
69.gQX
Cr•llioYs: due nl mtre than ty)eyear
li
141
PUNDS OP ThE CHARrr
General Funds
RtstrICt￿ Funos
Oestynated Funds
65,209
65.209
141
1,419
69,002
141
759
141
1.419
TOTAL FUNDS
28
141
l>irKtsrf• r•spDns*ilitie&'"
For the ye¥ ￿ded 31st Detrmber 2022.
Thè DIr￿Or$ ar@ satL5W the charttab￿ Company wa5 entr[1￿j to exemptknn frorn th2 requ*emeTht to obt*n an audr( under
Sect￿￿ 477 of the Companw Act 2006 rdating to 5maM companÉs. The membets have not requi￿ the tompany to ubtsin p
audit the year wi oue5tv)n in accordance W￿fv 5￿tIOn 476 of theCompank% Aci. Howe¥er, in ￿OrdanCe wtth 5ectiOD 145 of
the ￿art*S Att 2011, the accounts havè b88n oxamined by aTS ITrd￿e￿dent Examiner vthcÉe report appeBr5 aftff the
NotES tD the Financ￿1 St*ements.
The DIr￿lar(sI acknowkdge rtsponsfoltty for complyhg With the Of the Compani& Act 2006 ¥ylth respttt to
¥counthg ￿OrdS and tbe preparatwJD Or￿cOUnts.
The *counts have prepared kn ¥cttdance rhe prov$ths in part 15 <( the C¢mpan*s Art 2006 appl￿￿)* to
subj* to the Smal c￿pan￿9 rwlme ond In accordan￿wr(￿ FRS102 SORP.
The dtrect4XS ackn￿&#ge thtyr respmsibilrty for ￿5￿nn9 that thecompany k*ps proptr ￿COuntiNg r*trd5 comp
ith seEtions 386 ofthe Att 2006 and for preparng flrnancial st?tem￿ts wh￿h gNe a true and fair v￿￿ off the state of affairs c
the Cf%mpwy as at the end Df the financ￿1 and uf ￿[5 profk and Icss for the financ￿1 year In accordance vltth the requkement
of s￿Vjn5 394 and 395 and othknke c￿01f￿*h the requirem￿tY L* tne C¢mpan* Act 2006 rthting ￿￿￿nts, $0
dr a5 appliable totttecoFnpany.
Apprwd by the the................... ...
Sb3ned on thér behayby Dtrector........,..........,.
Pmt Name..
Company Reg&tratkn P4umber'.
R8Jlster￿ Office .'
07108899
Upper Manse
3 Le￿h Rc•d
Westbury
BA13 31y
li

## **CHURCH OF THE LIVING GOD** 

## **(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** 

## **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. 

## **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 

12 



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

## **FOR THE YEAR ENDED 31ST DECEMBER 2022** 

## **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% Property 25% 

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

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 FOR THE YEAR ENDED 31ST DECEMBER 2022** 

## **2. TANGIBLE FIXED ASSETS** 

|Additions<br>**Net Book Value**<br>At 31 December 2022<br>At 31 December 2021<br>**Accumulated Depreciation**<br>At 1 January 2022<br>Charge for the Year<br>At 31 December 2022<br>**Cost**<br>At 1 January 2022<br>At 31 December 2022|Property-<br>Cabin<br>Vehicles<br>**2022**<br>£<br>£<br>£<br>11,996<br>4,900<br>16,896<br>-<br>-<br>-|
|---|---|
||11,996<br>4,900<br>16,896|
||1,500<br>1,225<br>2,725<br>2,624<br>919<br>3,543|
||4,124<br>2,144<br>6,267|
|||
||7,872<br>2,756<br>10,629|
||10,497<br>3,675<br>14,172|



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

31st December 2022 : None 

31st December 2021 : None 

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** 

## **FOR THE YEAR ENDED 31ST DECEMBER 2022** 

|**3. INCOMING RESOURCES**<br>Note<br>**c) Other Income**<br>**4. RESOURCES EXPENDED**<br>Note<br>Depreciation expense<br>**Governance costs:-**<br>Independent Examiner Fee<br>Governance/ Head Offfice<br>Legal & Professional fees<br>**Direct costs:-**<br>Rent & Rates<br>Travel expenses<br>Utility Costs<br>Website<br>Ministry Costs<br>Motor Vehicle Expenses<br>Pastoral Services to CLG<br>Recognitions<br>Community Action<br>Copyright Licencing<br>Discipleship Costs<br>Gifts & Donations<br>Insurance<br>Administrative Expenses<br>Bank Charge<br>Books & Publications<br>Church equipment<br>Cleaning costs<br>**Charitable Activities:-**<br>**b) Investment Income**<br>Bank Interest<br>Sundry Income<br>**a) Donations & Legacies**<br>Tithes, Gifts & offerings<br>Tax Recoverable|Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**2022**<br>**2021**<br>£<br>£<br>**£**<br>**£**<br>41,209<br>15,122<br>660<br>56,991<br>54,563<br>-<br>-<br>-<br>-<br>10,045|
|---|---|
||**41,209**<br>**15,122**<br>**660**<br>**56,991**<br>**64,608**|
||74<br>-<br>-<br>74<br>5|
||**74**<br>**-**<br>**-**<br>**74**<br>**5**|
||1,150<br>-<br>-<br>1,150<br>83|
||**1,150**<br>**-**<br>**-**<br>**1,150**<br>**83**|
||Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**2022**<br>**2021**<br>£<br>£<br>**£**<br>**£**<br>2,348<br>-<br>-<br>2,348<br>894<br>182<br>-<br>-<br>182<br>60<br>37<br>-<br>-<br>37<br>164<br>516<br>-<br>-<br>516<br>478<br>215<br>-<br>-<br>215<br>-<br>50<br>-<br>-<br>50<br>720<br>-<br>-<br>-<br>-<br>315<br>166<br>-<br>-<br>166<br>9<br>3,050<br>15,122<br>-<br>18,172<br>24,007<br>1,308<br>-<br>-<br>1,308<br>1,084<br>205<br>-<br>-<br>205<br>2,900<br>898<br>-<br>-<br>898<br>394<br>31,200<br>-<br>-<br>31,200<br>31,200<br>156<br>-<br>-<br>156<br>-<br>286<br>-<br>-<br>286<br>-<br>212<br>-<br>-<br>212<br>-<br>(26)<br>-<br>-<br>(26)<br>228<br>288<br>-<br>-<br>288<br>314<br>3,543<br>-<br>-<br>3,543<br>2,725<br>930<br>-<br>-<br>930<br>900<br>520<br>-<br>-<br>520<br>179<br>144<br>-<br>-<br>144<br>72|
||**46,227**<br>**15,122**<br>**-**<br>**61,348**<br>**66,642**|



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 2022** 

## **5. RESTRICTED FUNDS** 

## **CURRENT FINANCIAL YEAR** 

|**PREVIOUS FINANCIAL YEAR**<br>**Total**<br>Special Offering<br>Philippine Flood Relief<br>**Total**<br>Restricted Funds:-<br>Special Offering<br>Philippine Flood Relief<br>Restricted Funds:-|**Balance**<br>Unrealised<br>**Balance**<br>**01-Jan-22**<br>Income<br>Expenditure<br>Gain/Loss<br>Transfer<br>**31-Dec-22**<br>£<br>£<br>£<br>£<br>£<br>**£**<br>141<br>122<br>(122)<br>-<br>-<br>141<br>-<br>15,000<br>(15,000)<br>-<br>-<br>-|
|---|---|
||**141**<br>**15,122**<br>**(15,122)**<br>**-**<br>**-**<br>**141**|
||**Balance**<br>Unrealised<br>**Balance**<br>**01-Jan-21**<br>Income<br>Expenditure<br>Gain/Loss<br>Transfer<br>**31-Dec-21**<br>£<br>£<br>£<br>£<br>**£**<br>141<br>-<br>-<br>-<br>-<br>141<br>-<br>15,000<br>(15,000)<br>-<br>-<br>-|
||**141**<br>**15,000**<br>**(15,000)**<br>**-**<br>**-**<br>**141**|



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

## **6. UNRESTRICTED FUNDS** 

## **CURRENT FINANCIAL YEAR** 

|Phillipine Food Relief<br>Special Offerings<br>Total Designated Funds<br>General Funds<br>**Total**<br>Chapel Expansion/Repairs<br>Designated Funds:-|**Balance**<br>Unrealised<br>**Balance**<br>**01-Jan-22**<br>Income<br>Expenditure<br>Gain/Loss<br>Transfer<br>**31-Dec-22**<br>£<br>£<br>£<br>£<br>£<br>£<br>(1,525)<br>-<br>-<br>-<br>-<br>(1,525)<br>-<br>-<br>-<br>-<br>-<br>-<br>2,285<br>660<br>-<br>-<br>-<br>2,945|
|---|---|
||759<br>660<br>-<br>-<br>-<br>1,419<br>69,003<br>42,433<br>(46,227)<br>-<br>-<br>65,209|
||**69,762**<br>**43,753**<br>**(46,227)**<br>**-**<br>**-**<br>**67,288**|



## **PREVIOUS FINANCIAL YEAR** 

|Special Offerings<br>Total Designated Funds<br>General Funds<br>**Total**<br>Chapel Expansion/Repairs<br>Phillipine Food Relief<br>Designated Funds:-|**Balance**<br>Unrealised<br>**01-Jan-21**<br>Income<br>Expenditure<br>Gain/Loss<br>Transfer<br>**31-Dec-21**<br>£<br>£<br>£<br>£<br>£<br>(1,525)<br>-<br>-<br>-<br>-<br>(1,525)<br>-<br>-<br>-<br>-<br>-<br>-<br>4,673<br>1,227<br>(3,615)<br>-<br>-<br>2,285<br>-|
|---|---|
||3,147<br>1,227<br>(3,615)<br>-<br>-<br>759<br>68,560<br>48,469<br>(48,027)<br>-<br>-<br>69,003|
||**71,707**<br>**49,696**<br>**(51,642)**<br>**-**<br>**-**<br>**69,762**|



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 2022** 

## **7. INVESTMENTS** 

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

## **8. CASH AT BANK AND IN HAND** 

|**8. CASH AT BANK AND IN HAND**||
|---|---|
|Petty Cash<br>HSBC 1 Current A/c<br>HSBC 2 Deposit A/c<br>HSBC 3 Cash A/c|Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**31-Dec-22**<br>**31-Dec-21**<br>£<br>£<br>**£**<br>**£**<br>7,296<br>141<br>1,419<br>8,856<br>9,706<br>42,701<br>-<br>-<br>42,701<br>42,626<br>2,104<br>-<br>-<br>2,104<br>799<br>(91)<br>-<br>-<br>(91)<br>-|
||52,010<br>141<br>1,419<br>53,570<br>53,131|



## **9. DEBTORS AND PREPAYMENTS** 

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

|Gift Aid Recoverable|Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**31-Dec-22**<br>**31-Dec-21**<br>£<br>£<br>**£**<br>**£**<br>8,000<br>-<br>-<br>8,000<br>8,000|
|---|---|
||**8,000**<br>**-**<br>**-**<br>**8,000**<br>**8,000**|



## **10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Pastoral expenses<br>Independent Examiner's Fee|Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**31-Dec-22**<br>**31-Dec-21**<br>£<br>£<br>**£**<br>**£**<br>4,500<br>-<br>-<br>4,500<br>4,500<br>930<br>-<br>-<br>930<br>900|
|---|---|
||**5,430**<br>**-**<br>**-**<br>**5,430**<br>**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 

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**CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022** 

## **12. STAFF COSTS AND NUMBERS** 

|**TOTAL**<br>**2022**<br>**£**<br>Pastoral Services to CLG<br>31,200<br>Employer's National Insurance Costs<br>-<br>Employer's Pension Contributions<br>-<br>**31,200**<br>Average number of employees who were engaged in each of the following activities:<br>**TOTAL**<br>**2022**<br>Charitable Activities<br>2|**TOTAL**<br>**2021**<br>**£**<br>31,200<br>-<br>-|
|---|---|
||**31,200**|
||**TOTAL**<br>**2021**<br>2|



The Revds Murray are paid a £31,200 fee for providing pastoral services to the CLG, on a self employed basis (2021:£31,200). There were no employees so no-one received emoluments in excess £60,000 (2021: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<br>Other Recognised Gains<br>Balance Brought Forward<br>Closing Funds at  31-Dec-22|**2022**<br>**£**<br>(3,134)<br>-<br>**(3,134)**<br>69,903<br>**66,769**|**2021**<br>**£**<br>(1,945)<br>-|
|---|---|---|
|||**(1,945)**|
|||71,848|
|||**69,903**|



## **14. TRUSTEES AND OTHER RELATED PARTIES** 

During the financial year Trustees Reverend Iain Murray and Reverend Fatimah Murray received ??£31,200 (2021:£31,200) for providing pastoral services to 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 (2021:£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. 

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 

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## **CHURCH OF THE LIVING GOD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022** 

## **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 

19