# **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 -----**<br>
Page<br>Legal and Administrative Information 3<br>Directors' Report 4 to 6<br>Independent Examiner's Report on the Accounts 7<br>Statement of Financial Activities 8<br>Balance Sheet 9<br>Notes to the Accounts 10 to 17<br>**----- End of picture text -----**<br>




## **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** 

- 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. 

## **Main activities** 

- 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 training for communication, and in understanding how to respond to those 

- • who have trauma, who have lost hope, or who are simply alone. 

- Regular Saturday morning free refreshments and  fellowship publicised in Christian Way magazine and also open to all on online neighbour / next door platforms – with prayer & encouragement provided for any who request help. 

- 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. 

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

## **Policies** 

- 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. 

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$b*ts'.
The cnart*5 Act 2022 and the kt 2006 ￿￿*é th• to prepwe fwclal state￿•t5 exh
%¥hth gt* a true *)d ** th dthe st*e d ¥ifws Lltbe Cimp￿V thethd ￿the1￿￿o* cl the surp>Js
(*thechxty kn ￿L￿d#￿e wth the wu*wnw¢ts 394 * 395 rftheC(rfnp￿￿5 2006 and
rth¥w*e CLxnpty ts iofrncw sof¥ * 4)pkth tothe(b¥**lecthnpw4y. In
pr4)¥kng th¢%e St&*))￿ts the￿￿tt¥S we to:.
bl rnakelud9ements Jnd esikn*es 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 pt6**m 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&wffl*Jle st¢p* Ic¢ thevrth￿tkn det￿ trwuIFrt*s.
The Dlr*ttys we *0 th•O*#tty5' Vwt. the dthè toth•
DlrertryS' Wmted totwknkng th¢ th* the fxe dthe rwt therew¢ no knc(mslstwc*S
the fvJure8 db¢ka*J 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: 

- 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: 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**<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>**4**<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>**2023**<br>**2022**<br>£<br>£<br>**£**<br>**£**<br>64,017<br>15,000<br>821<br>79,837<br>56,991<br>769<br>-<br>-<br>769<br>74<br>204<br>-<br>50<br>254<br>1,150|
|---|---|
||**64,989**<br>**15,000**<br>**871**<br>**80,859**<br>**58,214**|
||55,958<br>16,090<br>1,631<br>73,679<br>61,348|
||**55,958**<br>**16,090**<br>**1,631**<br>**73,679**<br>**61,348**|
|||
||**9,031**<br>**(1,090)**<br>**(760)**<br>**7,181**<br>**(3,134)**|
||13,221<br>-<br>(13,221)<br>-<br>-|
||**22,252**<br>**(1,090)**<br>**(13,981)**<br>**7,181**<br>**(3,134)**|
||65,209<br>141<br>1,419<br>66,769<br>69,903|
||**87,461**<br>**(949)**<br>**(12,562)**<br>**73,950**<br>**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 thech*kabkcc4np￿V wa5 to ewnptkni fr1￿ thern]u*wnait to£btth an und
4?? <dthefynp•)*6 kt 2006 r*Akn9 ta smal crfflw*s. The flL* the crynpany to c*tJh an
8u¢Jt frK the questbjn kn **h 476 d the Att. H￿￿, kn 4Ecwdanc• **h 145 tl
the Cthrrt*s *£t 20Z2. thexcwnts bw bv ￿ Ind$2p¥tht rqbcrt ¥pem the
The Dhrt￿(SI tbek fty therwU*￿)ertS Act 2006 r•FP*t to
•c¢wnUTrg r&LvOs tht pry*kn drrtcwnts.
The x¢tsJnts beth prepwoj kn **h the PTry•tskn$ kn Pwt IS l*theCan￿kn￿ fvLt 2006 •pkthle to
t￿7Pan￿ subjxt tothesmal xcrydanc•**th FPS102 W.
The d*￿tly5 xkn1r￿•j9ethth w*6Pm6b*y frx wsurkn9 theccfflwy ￿ntth9 rty-wds co¥np
wlth 386 dthekt 2006 pr4)8*kng 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 (*hvw*eccffipty *th thern]u*rnts N£t 2006 retstkng to xcwnts, so
Iw è5 Jppknbletothttthmpwy.
Apprty*J 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: 

- 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, 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<br>**Net Book Value**<br>At 31 December 2023<br>At 31 December 2022<br>**Accumulated Depreciation**<br>At 1 January 2023<br>Charge for the Year<br>At 31 December 2023<br>**Cost**<br>At 1 January 2023<br>At 31 December 2023|Property-<br>Cabin<br>Vehicles<br>**2023**<br>£<br>£<br>£<br>11,996<br>4,900<br>16,896<br>-<br>-<br>-|
|---|---|
||11,996<br>4,900<br>16,896|
||4,124<br>2,144<br>6,267<br>1,968<br>689<br>2,657|
||6,092<br>2,833<br>8,925|
|||
||5,904<br>2,067<br>7,972|
||7,872<br>2,756<br>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**<br>Note<br>**c) Activities for Generating Funds**<br>**4. RESOURCES EXPENDED**<br>Note<br>Depreciation expense<br>**Governance costs:-**<br>Independent Examiner's Fees<br>Governance/ Head Offfice<br>Legal & Professional fees<br>**Direct costs:-**<br>Utility Costs<br>Premises costs (incl cabin Extension)<br>Printing & Stationery<br>Recognitions<br>Rent & Rates<br>Travel expenses<br>Hospitality<br>Insurance<br>Ministry Costs<br>Motor Vehicle Expenses<br>Pastoral Expenses<br>Pastoral Services to CLG<br>Community Action<br>Discipleship Costs<br>Gifts & Donations<br>Administrative Expenses<br>Bank Charge<br>Books & Publications<br>Church equipment<br>Cleaning costs<br>**Charitable Activities:-**<br>**b) Investment Income**<br>Interest Received<br>Other 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>**2023**<br>**2022**<br>£<br>£<br>**£**<br>**£**<br>45,667<br>15,000<br>821<br>61,487<br>56,991<br>18,350<br>-<br>-<br>18,350<br>-|
|---|---|
||**64,017**<br>**15,000**<br>**821**<br>**79,837**<br>**56,991**|
||769<br>-<br>-<br>769<br>74|
||**769**<br>**-**<br>**-**<br>**769**<br>**74**|
||204<br>-<br>50<br>254<br>1,150|
||**204**<br>**-**<br>**50**<br>**254**<br>**1,150**|
||Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**2023**<br>**2022**<br>£<br>£<br>**£**<br>**£**<br>1,210<br>-<br>-<br>1,210<br>2,348<br>198<br>-<br>-<br>198<br>182<br>35<br>-<br>-<br>35<br>37<br>1,154<br>-<br>-<br>1,154<br>516<br>465<br>-<br>-<br>465<br>215<br>427<br>-<br>-<br>427<br>50<br>585<br>-<br>-<br>585<br>166<br>11,560<br>16,090<br>500<br>28,150<br>18,172<br>44<br>-<br>-<br>44<br>-<br>1,480<br>-<br>-<br>1,480<br>1,308<br>690<br>-<br>431<br>1,120<br>205<br>1,116<br>-<br>-<br>1,116<br>898<br>-<br>-<br>-<br>-<br>-<br>31,980<br>-<br>-<br>31,980<br>31,200<br>126<br>-<br>700<br>826<br>-<br>-<br>-<br>-<br>-<br>-<br>244<br>-<br>-<br>244<br>156<br>-<br>-<br>-<br>-<br>286<br>66<br>-<br>-<br>66<br>212<br>-<br>-<br>-<br>-<br>(26)<br>2,657<br>-<br>-<br>2,657<br>3,543<br>-<br>-<br>-<br>-<br>930<br>1,635<br>-<br>-<br>1,635<br>520<br>-<br>-<br>-<br>-<br>144|
||**55,958**<br>**16,090**<br>**1,631**<br>**73,679**<br>**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**<br>**Total**<br>Special Offering/Philippines Flood<br>Philippine Independent Catholic Church<br>**Total**<br>Philippine Independent Catholic Church<br>Special Offering/Philippines Flood|**Balance**<br>Unrealised<br>**Balance**<br>**01-Jan-23**<br>Income<br>Expenditure<br>Gain/Loss<br>Transfer<br>**31-Dec-23**<br>£<br>£<br>£<br>£<br>£<br>**£**<br>141<br>15,000<br>(15,000)<br>-<br>-<br>141<br>-<br>-<br>(1,090)<br>-<br>-<br>(1,090)|
|---|---|
||**141**<br>**15,000**<br>**(16,090)**<br>**-**<br>**-**<br>**(949)**|
||**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>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**|



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**<br>Special Offerings/Charitable Donations<br>Total Designated Funds<br>General Funds<br>**Total General Funds**<br>Chapel Expansion/Repairs<br>Special Offerings/Charitable Donations<br>Total Designated Funds<br>General Funds<br>**Total General Funds**<br>Designated Funds:-<br>Chapel Expansion/Repairs<br>Designated Funds:-|**Balance**<br>Unrealised<br>**Balance**<br>**01-Jan-23**<br>Income<br>Expenditure<br>Gain/Loss<br>Transfer<br>**31-Dec-23**<br>£<br>£<br>£<br>£<br>£<br>£<br>(1,525)<br>-<br>-<br>-<br>(13,921)<br>(15,446)<br>2,945<br>871<br>(1,631)<br>-<br>700<br>2,884|
|---|---|
||1,419<br>871<br>(1,631)<br>-<br>(13,221)<br>(12,562)<br>65,209<br>64,989<br>(55,958)<br>-<br>13,221<br>87,461|
||**66,628**<br>**65,859**<br>**(57,589)**<br>**-**<br>**-**<br>**74,899**|
||**Balance**<br>Unrealised<br>**01-Jan-22**<br>Income<br>Expenditure<br>Gain/Loss<br>Transfer<br>**31-Dec-22**<br>£<br>£<br>£<br>£<br>£<br>(1,525)<br>-<br>-<br>-<br>-<br>(1,525)<br>2,285<br>660<br>-<br>-<br>-<br>2,945<br>-|
||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>**43,093**<br>**(46,227)**<br>**-**<br>**-**<br>**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<br>HSBC Current A/c<br>HSBC Deposit A/c<br>HSBC No 2 A/c|Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**31-Dec-23**<br>**31-Dec-22**<br>£<br>£<br>**£**<br>**£**<br>17,091<br>141<br>(12,991)<br>4,241<br>8,856<br>58,120<br>-<br>350<br>58,469<br>42,701<br>538<br>-<br>-<br>538<br>2,104<br>56<br>-<br>80<br>136<br>(91)|
||75,805<br>141<br>(12,562)<br>63,384<br>53,570|



## **9. DEBTORS AND PREPAYMENTS** 

|Gift Aid Recoverable|Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**31-Dec-23**<br>**31-Dec-22**<br>£<br>£<br>**£**<br>**£**<br>9,132<br>-<br>-<br>9,132<br>8,000|
|---|---|
||**9,132**<br>**-**<br>**-**<br>**9,132**<br>**8,000**|



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

|Pastoral expenses<br>Philippie Independent Catholic Church<br>Independent Examiner's Fee|Unrestricted<br>Restricted<br>Designated<br>**Total**<br>**Total**<br>Funds<br>Funds<br>Funds<br>**31-Dec-23**<br>**31-Dec-22**<br>£<br>£<br>**£**<br>**£**<br>4,500<br>-<br>-<br>4,500<br>4,500<br>-<br>1,090<br>-<br>1,090<br>-<br>948<br>-<br>-<br>948<br>930|
|---|---|
||**5,448**<br>**1,090**<br>**-**<br>**6,538**<br>**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**<br>**2023**<br>**£**<br>Pastoral Services to CLG<br>31,980<br>Employer's National Insurance Costs<br>-<br>Employer's Pension Contributions<br>-<br>**31,980**<br>Self-employed staff who were engaged in each of the following activities:<br>**TOTAL**<br>**2023**<br>Charitable Activities<br>2|**TOTAL**<br>**2022**<br>**£**<br>31,200<br>-<br>-|
|---|---|
||**31,200**|
||**TOTAL**<br>**2022**<br>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<br>Other Recognised Gains<br>Balance Brought Forward<br>Closing Funds at  31-Dec-23|**2023**<br>**£**<br>7,181<br>-<br>**7,181**<br>66,769<br>**73,950**|**2022**<br>**£**<br>(3,134)<br>-|
|---|---|---|
|||**(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 

16 



## **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 

17