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← Church Of The Living God, Westbury

2023-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

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, WESTBURY (COMPANY LIMITED BY GUARANTEE) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

----- 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, WESTBURY (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 2023 END OF FINANCIAL YEAR 31 December 2023 DIRECTORS AT 31 DECEMBER 2023 Mr Steven Mark Battershill Mr Peter Ivan Couch Mrs Aurora Rondal Dine Reverend Fatimah Murray Reverend Alexander George Iain Murray (Chair) Mrs Louise Waterfield

Trustees are elected and approved by the Board of Trustees and confirmed by Annual General Meeting

GOVERNING INSTRUMENT

Memorandum and Articles of Association dated 19th December 2009

LEGAL STATUS Private Limited Company by guarantee without share capital use of 'Limited' exemption

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

(COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2023

Summary of Objects

Main activities

Trustees have read and are aware of the guidance of Charities Commission on public benefit (sections 14-17)

Policies

4

CHURCH OF THE LIVING GOD, WESTBURY (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

Main achievements

2023 has been a different year from previous, with the changes in the rules for attending council buildings, working from home for many, and difficulties for care homes and school assemblies. We have therefore looked to benefitting the community both from individual effort and financial support.

We have run Alpha courses for youth, and for seniors, and through resulting connections thereby supporting those who are struggling with health issues, relationships, and with guidance for work and financial benefits. We have continued with zoom based courses on discipleship and development, and connect with other groups in the community both locally and further afield – to encourage ways to live productively in the community, supporting others in need, avoiding both causing offence and being offended – through the love, mercy and forgiveness in God, as we all grow in understanding God’s guidance for peace and unity.

We seek to counter the attacks on younger generations through drugs, modern day slavery, and sexual immorality through supporting Justice and Care , both financially and to have a member dedicated to bring discovery to schools of the dangers of County Lines drug trade, and also the associated abuse and slavery that is prevalent in UK today, particularly for vulnerable children and adults.

We also have members who support other charitable institutions -Cornerstone to help people through navigating the difficulties they may face in areas such as finding accommodation and benefits. Some help at a drug rehabilitation centre by cooking and supporting in any way they can.

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.

Despite scepticism and unbelief in many quarters, we have sustained confidence in praying for the sick, with significant transformations – from some terminal cancers being healed, babies in the womb recovering to normal despite serious diagnoses, and numerous other testimonies.

With online capacity, this continues with several groups that have developed through WhatsApp both locally and internationally across Europe, Nigeria and S Africa, USA and Canada.

We have ordained Deacon our member who has a mission in Madagascar, and is being trained and supported to fulfil his calling there. Financially we have supported charitable organisations providing relief and support in Philippines, Middle East, Africa, and S America – through Barnabas Fund, Mosaic, MAF, Every Home for Christ, SAT7, CBM, and Bible Society. Also closer to home with CARE, Alabare, Trussell Trust and Salvation Army. Some individuals in need have been given help also.

Whilst abortion and gender ideology continue to be an increasing cause for serious concern in young adults, the resultant need for pastoral care, comfort and healing of mental stresses add to our commitment to the community in co-operation with other churches and to families in our sphere of care.

Financial Review

Total incoming resources for the period were £80,859 (2022: £58,214) of which £65,859 was unrestricted income (2022: £42,433). Total resources expended were £73,679 (2022: £61,348) of which £46,227 was unrestricted expenditure. A full of the financial position of the charity can be found on the attached financial statements.

As at the balance sheet date of 31 December 2023 the charity had free reserves (unrestricted funds) of £74,899 (2022: £66,628) and restricted reserves of (£949) (2022: £141).

5

CHURCH OF The LIVING GOD. WEsfBURY statement rf D￿￿trif5, Resprffl$bts'. The cnart5 Act 2022 and the kt 2006 ￿￿é th• to prepwe fwclal state￿•t5 exh %¥hth gt a true )d ** th dthe ste d ¥ifws Lltbe Cimp￿V thethd ￿the1￿￿o cl the surp>Js (thechxty kn ￿L￿d#￿e wth the wuwnw¢ts 394 * 395 rftheC(rfnp￿￿5 2006 and rth¥we CLxnpty ts iofrncw sof¥ * 4)pkth tothe(b¥lecthnpw4y. In pr4)¥kng th¢%e St&))￿ts the￿￿tt¥S we to:. bl rnakelud9ements Jnd esiknes th we prndwt,. cl prepare the (Wb the crxKuft b toprewme th the cImp￿V V411 ccfitknue In busk)ess.' subjttt to mateA dw¥tures d&d2•J •d thef•wKWX*rnt•. tknethefknwckil pt6m dthe suif£)t io shcw the C￿￿p￿y¥ trans¥rkns and enèble Ihem ttsthsure th# theffi•)cW ccmpty 386 ¥x)0 387 dtknectynpw￿ kt 2006 ccmpty rtyukth5 made under the Cth¥S Thry We 0 r￿p￿s￿l￿￿ the the hwce (Lf takkng f&wfflJle st¢p Ic¢ thevrth￿tkn det￿ trwuIFrts. The Dlrttys we 0 th•O#tty5' Vwt. the dthè toth• DlrertryS' Wmted totwknkng th¢ th the fxe dthe rwt therew¢ no knc(mslstwcS the fvJure8 db¢kaJ kn the stat￿•116. Th￿ ￿•t5 havè bw ¥rth the tO(￿P¥)￿S %￿j1￿E tothesrn￿ réglme. J ¥)pnNe the St￿t td bolwK¢she t￿frffl th I h￿ffl￿e Iprrwj bythe thL........ Sb]ntsJ m lh* bthayby D

CHURCH OF THE LIVING GOD, WESTBURY (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023

Report to the trustees/ members of Church of the Living God Westbury on the accounts for the year ended 31st December 2023.

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 2022 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. 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: 24th September 2024

7

CHURCH OF THE LIVING GOD, WESTBURY

(COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2023

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		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
2023
2022
£
£
£
£
64,017
15,000
821
79,837
56,991
769
-
-
769
74
204
-
50
254
1,150
64,989
15,000
871
80,859
58,214
55,958
16,090
1,631
73,679
61,348
55,958
16,090
1,631
73,679
61,348
9,031
(1,090)
(760)
7,181
(3,134)
13,221
-
(13,221)
-
-
22,252
(1,090)
(13,981)
7,181
(3,134)
65,209
141
1,419
66,769
69,903
87,461
(949)
(12,562)
73,950
66,769

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, WEStBIIRY Totsl PJThd Funds N¢5 T•nglJ As$rt$ I￿￿tstM￿t Ass&$ 7,972 10.629 9,132 63,243 9.132 63384 8,000 53.570 cash * b￿k and kn hwd 141 Tol•l Cmrt A••# 570 6.53B 5,430 66.927 {949} 65,978 56,140 (949) PiINOg OP THE CHWT Genvai Funds Restrtt2d Funds Funds 87,461 87,461 19491 112,5611 65.209 19491 112562) 1.419 Fwthe ￿r •)d￿ 31$1 Derejnber 2023. The are thechkabkcc4np￿V wa5 to ewnptkni fr1￿ thern]uwnait to£btth an und 4?? <dthefynp•)6 kt 2006 rAkn9 ta smal crfflws. The flL the crynpany to ctJh an 8u¢Jt frK the questbjn kn h 476 d the Att. H￿￿, kn 4Ecwdanc• h 145 tl the Cthrrts £t 20Z2. thexcwnts bw bv ￿ Ind$2p¥tht rqbcrt ¥pem the The Dhrt￿(SI tbek fty therwU￿)ertS Act 2006 r•FPt to •c¢wnUTrg r&LvOs tht pry*kn drrtcwnts. The x¢tsJnts beth prepwoj kn h the PTry•tskn$ kn Pwt IS ltheCan￿kn￿ fvLt 2006 •pkthle to t￿7Pan￿ subjxt tothesmal xcrydanc•th FPS102 W. The d￿tly5 xkn1r￿•j9ethth w6Pm6by frx wsurkn9 theccfflwy ￿ntth9 rty-wds co¥np wlth 386 dthekt 2006 pr4)8kng st#•nwits %¥th ètrne fw ve d the st&¢ d arrabrs the cunpany a5 * the the clts bJ5s ILT the kn cNdance %•h the rmulrwnwt c¢ s￿14)n5 394 ￿ 395 (hvweccffipty th thern]urnts N£t 2006 retstkng to xcwnts, so Iw è5 Jppknbletothttthmpwy. ApprtyJ by the thL................ .. Sbjned ￿ th bth•Yby o￿tt............... Prknt P4*ne'. 07108899 Tr(Artsrklge Wttsh¥e 414 8EL

CHURCH OF THE LIVING GOD, WESTBURY

(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

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 2022.

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:

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, WESTBURY (COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

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.

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%

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

11

CHURCH OF THE LIVING GOD, WESTBURY (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023

2. TANGIBLE FIXED ASSETS

Additions
Net Book Value
At 31 December 2023
At 31 December 2022
Accumulated Depreciation
At 1 January 2023
Charge for the Year
At 31 December 2023
Cost
At 1 January 2023
At 31 December 2023		 Property-
Cabin
Vehicles
2023
£
£
£
11,996
4,900
16,896
-
-
-
11,996
4,900
16,896
4,124
2,144
6,267
1,968
689
2,657
6,092
2,833
8,925
5,904
2,067
7,972
7,872
2,756
10,629

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

31st December 2023 : None

31st December 2022 : None

This page does not form part of the statutory financial statements

12

CHURCH OF THE LIVING GOD, WESTBURY

(COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

3. INCOMING RESOURCES
Note
c) Activities for Generating Funds
4. RESOURCES EXPENDED
Note
Depreciation expense
Governance costs:-
Independent Examiner's Fees
Governance/ Head Offfice
Legal & Professional fees
Direct costs:-
Utility Costs
Premises costs (incl cabin Extension)
Printing & Stationery
Recognitions
Rent & Rates
Travel expenses
Hospitality
Insurance
Ministry Costs
Motor Vehicle Expenses
Pastoral Expenses
Pastoral Services to CLG
Community Action
Discipleship Costs
Gifts & Donations
Administrative Expenses
Bank Charge
Books & Publications
Church equipment
Cleaning costs
Charitable Activities:-
b) Investment Income
Interest Received
Other income
a) Donations & Legacies
Tithes, Gifts & offerings
Tax Recoverable		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
2023
2022
£
£
£
£
45,667
15,000
821
61,487
56,991
18,350
-
-
18,350
-
64,017
15,000
821
79,837
56,991
769
-
-
769
74
769
-
-
769
74
204
-
50
254
1,150
204
-
50
254
1,150
Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
2023
2022
£
£
£
£
1,210
-
-
1,210
2,348
198
-
-
198
182
35
-
-
35
37
1,154
-
-
1,154
516
465
-
-
465
215
427
-
-
427
50
585
-
-
585
166
11,560
16,090
500
28,150
18,172
44
-
-
44
-
1,480
-
-
1,480
1,308
690
-
431
1,120
205
1,116
-
-
1,116
898
-
-
-
-
-
31,980
-
-
31,980
31,200
126
-
700
826
-
-
-
-
-
-
244
-
-
244
156
-
-
-
-
286
66
-
-
66
212
-
-
-
-
(26)
2,657
-
-
2,657
3,543
-
-
-
-
930
1,635
-
-
1,635
520
-
-
-
-
144
55,958
16,090
1,631
73,679
61,348

This page does not form part of the statutory financial statements

13

CHURCH OF THE LIVING GOD, WESTBURY

(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

5. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

PREVIOUS FINANCIAL YEAR
Total
Special Offering/Philippines Flood
Philippine Independent Catholic Church
Total
Philippine Independent Catholic Church
Special Offering/Philippines Flood		 Balance
Unrealised
Balance
01-Jan-23
Income
Expenditure
Gain/Loss
Transfer
31-Dec-23
£
£
£
£
£
£
141
15,000
(15,000)
-
-
141
-
-
(1,090)
-
-
(1,090)
141
15,000
(16,090)
-
-
(949)
Balance
Unrealised
Balance
01-Jan-22
Income
Expenditure
Gain/Loss
Transfer
31-Dec-22
£
£
£
£
£
141
122
(122)
-
-
141
-
15,000
(15,000)
-
-
-
141
15,122
(15,122)
-
-
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

PREVIOUS FINANCIAL YEAR
Special Offerings/Charitable Donations
Total Designated Funds
General Funds
Total General Funds
Chapel Expansion/Repairs
Special Offerings/Charitable Donations
Total Designated Funds
General Funds
Total General Funds
Designated Funds:-
Chapel Expansion/Repairs
Designated Funds:-		 Balance
Unrealised
Balance
01-Jan-23
Income
Expenditure
Gain/Loss
Transfer
31-Dec-23
£
£
£
£
£
£
(1,525)
-
-
-
(13,921)
(15,446)
2,945
871
(1,631)
-
700
2,884
1,419
871
(1,631)
-
(13,221)
(12,562)
65,209
64,989
(55,958)
-
13,221
87,461
66,628
65,859
(57,589)
-
-
74,899
Balance
Unrealised
01-Jan-22
Income
Expenditure
Gain/Loss
Transfer
31-Dec-22
£
£
£
£
£
(1,525)
-
-
-
-
(1,525)
2,285
660
-
-
-
2,945
-
759
660
-
-
-
1,419
69,003
42,433
(46,227)
-
-
65,209
69,762
43,093
(46,227)
-
-
66,628

This page does not form part of the statutory financial statements

14

CHURCH OF THE LIVING GOD, WESTBURY (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

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
HSBC Current A/c
HSBC Deposit A/c
HSBC No 2 A/c		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
31-Dec-23
31-Dec-22
£
£
£
£
17,091
141
(12,991)
4,241
8,856
58,120
-
350
58,469
42,701
538
-
-
538
2,104
56
-
80
136
(91)
75,805
141
(12,562)
63,384
53,570

9. DEBTORS AND PREPAYMENTS

Gift Aid Recoverable Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
31-Dec-23
31-Dec-22
£
£
£
£
9,132
-
-
9,132
8,000
9,132
-
-
9,132
8,000

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Pastoral expenses
Philippie Independent Catholic Church
Independent Examiner's Fee		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
31-Dec-23
31-Dec-22
£
£
£
£
4,500
-
-
4,500
4,500
-
1,090
-
1,090
-
948
-
-
948
930
5,448
1,090
-
6,538
5,430

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, WESTBURY (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

12. STAFF COSTS AND NUMBERS

TOTAL
2023
£
Pastoral Services to CLG
31,980
Employer's National Insurance Costs
-
Employer's Pension Contributions
-
31,980
Self-employed staff who were engaged in each of the following activities:
TOTAL
2023
Charitable Activities
2		 TOTAL
2022
£
31,200
-
-
31,200
TOTAL
2022
2

The Revds Murray are paid a £31,980 fee for providing pastoral services to the CLG, on a self employed basis (2022:£31,200). 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-23		 2023
£
7,181
-
7,181
66,769
73,950		 2022
£
(3,134)
-
(3,134)
69,903
66,769

14. TRUSTEES AND OTHER RELATED PARTIES

During the financial year Trustees Reverend Iain Murray and Reverend Fatimah Murray received £31,980 (2022:£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 (2022:£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.

Trustee, Steve Battershill as a self-employed Handyman Contractor received payment in 2022 for the Cabin build, and in 2023 suffered a catastrophic loss through a major theft of building materials – in consideration of this, the Trustees in his absence agreed a support sum of £750 paid on 1 Oct 2023 and Minuted in 8 September 2023 Meeting.

No other payments were made to directors or any persons connected with them during this financial period. (2022 - None)

This page does not form part of the statutory financial statements

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CHURCH OF THE LIVING GOD, WESTBURY (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

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.

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

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