ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
CHURCH OF THE LIVING GOD, WESTBURY
CHARITY REGISTRATION No: 1135216 COMPANY REGISTRATION No: 07108899
Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page 3 Legal & Administrative Information Pages 4 to Report of the Trustees Page 7 Independent Examiners Report on the Accounts Page 8 Statement of Financial Activities Page 9 Balance Sheet Pages 10 to 16 Notes to the Financial Statements
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER 1135216 COMPANY REGISTRATION NUMBER 7108899 START OF FINANCIAL YEAR 1st January 2024 END OF FINANCIAL YEAR 31st December 2024 TRUSTEES AT 31ST DECEMBER 2024 L Waterfield S Battershill P Couch A Dine Rev F Murray Rev I Murray GOVERNING DOCUMENT MEMORANDUM AND ARTICLES OF ASSOCIATION INCORPORATED 19 DECEMBER 2009 OBJECTS (A) TO ADVANCE THE CHRISTIAN FAITH IN ACCORDANCE WITH THE STATEMENT OF BELIEFS IN THE SCHEDULE HERETO ATTACHED IN SUCH WAYS AND IN SUCH PARTS OF WILTSHIRE, THE UNITED KINGDOM OR THE WORLD AS THE TRUSTEES MAY FROM TIME TO TIME THINK FIT; (B) TO RELIEVE SICKNESS AND FINANCIAL HARDSHIP AND TO PROMOTE AND PRESERVE GOOD HEALTH BY THE PROVISION OF FUNDS, GOODS OR SERVICES OF ANY KIND, INCLUDING THROUGH THE PROVISION OF COUNSELLING AND SUPPORT IN SUCH PARTS OF WILTSHIRE, THE UNITED KINGDOM OR THE WORLD AS THE TRUSTEES MAY FROM TIME TO TIME THINK FIT; (C) TO PROVIDE AND MAINTAIN FACILITIES FOR THE BENEFIT OF COMMUNITIES WITHIN THE UNITED KINGDOM WITHOUT DISTINCTION OF RACE, SEX, POLITICAL, RELIGIOUS OR OTHER OPINION AND WITH THE OBJECT OF IMPROVING CONDITIONS OF LIFE FOR THE SAID INHABITANTS AS THE TRUSTEES MAY FROM TIME TO TIME IN THEIR DISCRETION DETERMINE.
REGISTERED ADDRESS 3 Leigh Road Westbury BA13 3QN BANKERS HSBC Bank PLC 46 Fore Street Trowbridge Wiltshire BA14 8EL INDEPENDENT EXAMINER Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024
Objectives and Activities
Objects
The charity’s objects (“the Objects”) are for the public benefit and are restricted to the following:
(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.
Main Activities
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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.
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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.
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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.
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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.
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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.
Achievements and Performance
For 2024, attention has been placed on how God is moving the church for the benefit of community coming out of covid restrictions. With many concerns on finances, health, and community relationships having increasing struggles over illegal migration; wars in Europe affecting UK through protest groups, rise in violent crime, and increasing diminishing of Christian values, alongside rising threat from Islamic extremism; these are areas in which the role of the church is to bring strength hope and freedom from the stresses life has brought for so many.
We have therefore continued focus on health and healing – through developing individuals in the church, by teaching and practical application, to have confidence to bring the hope of the kingdom of heaven to those within their various spheres of influence.
The online courses on zoom have been open to all, both locally and internationally, and these have continued to develop, with attendance from other churches and from European Nations, Nigeria and S Africa, USA and Canada many as in 2023. Through zoom and WhatsApp as favoured media – CLG has helped many, introduced by members or friends of CLG, or visitors to the area seeking support, through prayer and encouragement. Testimonies of healing, success with employment and/or financial support, are recorded as a witness to the grace and love of God to all.
Through visiting youth speakers, we have been encouraging younger generations into the value of Christian understanding in the midst of educational challenges that affect the young in their confusion of identity and purpose. This is in embryo at present, and is to be developed as an essential benefit to the wider community as we seek to develop dedicated children ministry. The increase of suicidal thoughts, modern day slavery and drug abuse are serious challenges that can be overcome effectively through discovering the truth that is in Jesus Christ as risen Lord. Some transformed lives in teenagers and early 20’s have been incredible encouragement to us all.
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
Achievements and Performance (continued)
Through our members, CLG directly supports local charities and enterprises – Cornerstone in Warminster supporting the homeless, families and individuals struggling with complications of life in various ways; Windsor Hill Woods helping ex-prisoners and drug addicts get re-established with community values; and generally neighbours in need. We have small groups or couples in Devizes, Warminster, Trowbridge and of course Westbury, who connect with local community and with one another, to provide a listening ear with practical and spiritual active support. Developing better relationships and productivity amongst work colleagues is also a feature.
Our newly priested Missionary to Madagascar is in training for that role, maintaining support for the Mission both online and through provision – establishing the Mission for self-support through charitable status is under way.
Financially we also continue to support charitable organisations providing relief and support in Philippines, Middle East, Africa, and S America, wherever there is a need and purpose – through Vision for Israel, Mosaic, MAF, Every Home for Christ, SAT7, CBM, and Bible Society amongst others. Also closer to home with CARE, Alabaré, Trussell Trust, Salvation Army and particularly Justice and Care to combat modern day slavery. Some individuals in need have been given help directly where we are close communication.
Whilst abortion and gender ideology continue to be an increasing cause for serious concern in young adults, the resultant need for pastoral help, 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.
We continue to provide regular contributions to the local newspaper and WACT bi-monthly magazines for the benefit of the area communities, which includes invitations to our various facilities and courses. Whilst in the aftermath of covid restrictions the attendance at Schools and Care Homes has been curtailed, we continue to connect for when they may have need of our availability.
Financial Review
In 2024 we recorded a surplus of income over expenditure of £5,876 (2023: surplus of £7,181). Total reserves at 31st December 2024 were £85,407 of which £527 were restricted funds and £84,880 unrestricted.
Services to Church of the Living God Westbury (CLG)
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Revd Iain Murray, Revd Fatimah Murray
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a. Pastoral oversight for congregation and support/counselling
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b. Discipleship in the Christian Faith to guide all into their identity and calling – to develop their God-given skills for the benefit of the communities they are able to serve.
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c. Developing leaders in ministries to the church, to continue for the future.
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d. Represent CLG with local bodies – Churches Together, Publications, and through Public Services (eg Remembrance, Good Friday, Easter and Christmas)
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e. Maintain Church Administration with Companies House, Charities Commission, CCLI, and HMRC, Accounting and Trustee Management
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f. Oversee Safeguarding requirements, Insurance and Maintenance, Legal protocols.
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g. Care of Chapel and Cabin Buildings, currently provided to CLG from and within Murray house property.
Amongst others, these services enable CLG Members to be supported and empowered to support others where there is need, where those who have lost hope, or who are sick or vulnerable, can find a refuge and guidance through church members who have gained confidence in the ability they have to provide the help as needed, with backup from church resources. Providing healing events, Christian counselling, general acts of kindness and generosity are the contribution made to local communities; and being a broad mission church with several nationalities represented, we have been able to support further afield with online courses of training development in the Christian Faith.
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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Prepare financial statements on a ongoing concern basis unless it is inappropriate to presume that the company will continue in business;
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the Report of the Trustees and the responsibility of the independent examiner in relation to the trustees’ report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
I approve the attached statement of financial activities and balance sheet for the period ended 31st December 2024 and confirm that I have made available all information necessary for its preparation.
26th September 2025 Approved by the Trustees on the .................................................................................................................................................................................................
- Signed on their behalf by .............................................................................................................................................................................................................Rev Iain Murray
Signature:
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
I report to the trustees/members of Church of the Living God, Westbury on my examination of the accounts of the Company for the year ended 31st December 2024.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act).
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that
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the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
.................................................................................
Lomax Pavey Independent Examiners Ltd The Grain Store
Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
29th September 2025
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024
| Notes INCOME Donations & Legacies 3a Investment Income 3b Other Income 3c TOTAL INCOME EXPENDITURE Charitable Activities 4a Governance Costs 4b TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) Funds brought forward Transfers between funds 5 Prior Year Adjustment 14 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2024 2023 £ £ £ £ £ 51,841 460 15,386 67,687 79,837 1,142 - - 1,142 769 195 - - 195 254 |
|---|---|
| 53,177 460 15,386 69,023 80,859 |
|
| 46,216 100 15,000 61,316 72,043 1,840 - - 1,840 1,635 |
|
| 48,056 100 15,000 63,156 73,679 |
|
| 5,121 360 386 5,867 7,181 93,051 (12,562) (949) 79,540 66,769 (16,536) 15,446 1,090 - - - - - - 5,590 |
|
| 81,636 3,244 527 85,407 79,540 |
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 10 to 15 form part of these financial statements.
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET AS AT 31ST DECEMBER 2024
| Note Fixed assets Tangible assets 2 Current assets Debtors and Prepayments 8 Cash at bank and in Hand 7 Total current assets 9 NET CURRENT ASSETS TOTAL ASSETSless current liabilities Creditors:amounts falling due in more than one year 10 NET ASSETS Funds of the charity General funds Restricted funds 5 Designated Funds TOTAL FUNDS Creditors:amounts falling due within one year |
Unrestricted Restricted 31-Dec-24 31-Dec-23 Funds Funds Total Total £ £ £ £ 5,979 - 5,979 7,972 9,132 - 9,132 9,132 70,840 527 71,367 63,384 |
|---|---|
| 79,972 527 80,499 72,516 |
|
| 1,071 - 1,071 948 78,901 527 79,428 71,568 |
|
| 84,880 527 85,407 79,540 - - - - |
|
| 84,880 527 85,407 79,540 |
|
| 81,636 - 81,636 93,051 - 527 527 (12,562) 3,244 - 3,244 (949) |
|
| 84,880 527 85,407 79,540 |
For the financial year ending 31 December 2024 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
• The members have not required the Charity to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006; and
• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
26th September 2025 Approved by the Trustees on the ............................................................................................................................................................................
Rev Iain Murray Signed on their behalf by ................................................................................................................................................................................................
Signature:
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
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.
Preparation of accounts on a going concern basis
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.
Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period.
Income
Recognition of Income
These are included in the Statement of Financial Activities (SOFA) when:
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the charity becomes entitled to the resources;
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it is more likely than not that the resources will be received; and
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the monetary value can be measured with sufficient reliability.
Income with Related Expenditure
Where income has a related expenditure (as with fundraising or contract income) the income 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
Income from tax reclaims are included in the SOFA in the same financial period 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 incoming resources when receivable.
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.
Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the Director's annual report.
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES (continued)
Expenditure
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the Trustees' meetings and cost of any legal advice 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
The unrestricted funds can be spent on any activity within the charity’s overall objectives. Any restricted funds (see note 5) are to be spent on more specific uses.
Assets and Liabilities
Fixed Assets
These 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 is calculated at a rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Property 25% per annum on a straight line basis Vehicles 25% per annum on a straight line basis
There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
2. TANGIBLE FIXED ASSETS
| Note Cost 01-Jan-24 Additions Cost at 31-Dec-24 Depreciation 01-Jan-24 Charge Depreciation at 31-Dec-24 Net Book Value 31-Dec-24 Net Book Value 31-Dec-23 |
Property Vehicles Total £ £ £ 11,996 4,900 16,896 - - - Unrestricted Funds |
|---|---|
| 11,996 4,900 16,896 |
|
| 6,092 2,833 8,925 1,476 517 1,993 |
|
| 7,568 3,350 10,918 |
|
| 4,428 1,550 5,979 |
|
| 5,904 2,067 7,972 |
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
| 31-Dec-24 None 31-Dec-23 3. INCOME Notes a) Donations & Legacies Tithes, Gifts and Offerings Tax Recoverable b) Investment Income Interest Received c) Other Income Other Income |
None Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2024 2023 £ £ £ £ £ 42,259 460 15,386 58,105 61,487 9,582 - - 9,582 18,350 |
|---|---|
| 51,841 460 15,386 67,687 79,837 |
|
| 1,142 - - 1,142 769 |
|
| 1,142 - - 1,142 769 |
|
| 195 - - 195 254 |
|
| 195 - - 195 254 |
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
| 4. EXPENDITURE Notes a) Charitable Activities Administrative Expenses Bank Charge Books & Publications Church equipment Church Facilities Church Building Works Cleaning costs Community Action Discipleship Costs Fellowship Gifts & Donations Hospitality Insurance Ministry Costs Motor Vehicle Expenses Pastoral Services Costs Premises costs (incl cabin Extension) Printing & Stationery Recognitions Travel expenses Utility Costs Website & Zoom Costs Depreciation expense b) Governance Costs Independent Examiner's Fees Governance/ Head Office Legal & Professional fees |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2024 2023 £ £ £ £ £ 1,723 - - 1,723 1,210 175 - - 175 198 656 - - 656 35 716 - - 716 1,154 142 - - 142 - 37 - - 37 - 219 - - 219 465 205 - - 205 427 - - - - 585 67 100 - 167 - 950 - 15,000 15,950 28,150 222 - - 222 44 1,473 - - 1,473 1,480 111 - - 111 1,120 1,761 - - 1,761 1,116 34,320 - - 34,320 31,980 - - - - 826 104 - - 104 - 169 - - 169 244 - - - - 66 862 - - 862 - 312 - - 312 288 1,993 - - 1,993 2,657 |
|---|---|
| 46,216 100 15,000 61,316 72,043 |
|
| 1,101 - - 1,101 948 739 - - 739 687 - - - - - |
|
| 1,840 - - 1,840 1,635 |
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
5. RESTRICTED FUNDS
| Special Offering/Philippines Food Philippine Independent Catholic Church Special Offering/Philippines Food Philippine Independent Catholic Church |
Balance Balance 01-Jan-24 Income Expenditure Transfer 31-Dec-24 £ £ £ £ £ 141 15,386 (15,000) - 527 (1,090) - - 1,090 - THIS YEAR |
|---|---|
| (949) 15,386 (15,000) 1,090 527 |
|
| Balance Balance 01-Jan-23 Income Expenditure Transfer 31-Dec-23 £ £ £ £ £ 141 15,000 (15,000) - 141 - - (1,090) - (1,090) LAST YEAR |
|
| 141 15,000 (16,090) - (949) |
The Restricted Funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
6. DESIGNATED FUNDS
| Chapel Expansion Repairs Special Offerings/Charitable Donations Chapel Expansion Repairs Special Offerings/Charitable Donations |
Balance Balance 01-Jan-24 Income Expenditure Transfer 31-Dec-24 £ £ £ £ £ (15,446) - - 15,446 - 2,884 460 (100) - 3,244 THIS YEAR |
|---|---|
| (12,562) 460 (100) 15,446 3,244 |
|
| Balance Balance 01-Jan-23 Income Expenditure Transfer 31-Dec-23 £ £ £ £ £ (1,525) - - (13,921) (15,446) 2,945 871 (1,631) 700 2,884 LAST YEAR |
|
| 1,420 871 (1,631) (13,221) (12,562) |
The Designated Funds remain part of unrestricted reserves but have been designated by the trustees for the purposes noted.
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CHURCH OF THE LIVING GOD, WESTBURY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
7. CASH AT BANK AND IN HAND
| HSBC Current Account HSBC Deposit Account HSBC Current Account 2 Petty Cash |
Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 10,255 527 10,782 4,241 59,611 - 59,611 58,469 745 - 745 538 229 - 229 136 |
|---|---|
| 70,840 527 71,367 63,384 |
| 8. DEBTORS AND PREPAYMENTS Gift Aid Recoverable |
Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 9,132 - 9,132 9,132 |
|---|---|
| 9,132 - 9,132 9,132 |
9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Pastoral Expenses Philippine Independent Catholic Church Independent Examiner's Fee |
Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ - - - - - - - - 1,071 - 1,071 948 |
|---|---|
| 1,071 - 1,071 948 |
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CHURCH OF THE LIVING GOD, WESTBURY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
There were no Creditors or Accruals falling due in more than one year at the end of this financial year (2023: £Nil).
11. STAFF COSTS
The charity had no employees during the year (2023: nil).
12. TRUSTEES AND OTHER RELATED PARTIES
During the financial year Trustees Reverend Iain Murray and Reverend Fatimah Murray received £34,320 (2023:£31,980) for providing pastoral services to the Church of the Living God, Westbury in furthering the Charity's objects. Details of these services can be found on page 5 in the Report of the Trustees.
No other payments were made to Trustees or any persons connected with them during this financial period, other than small reimbursements. No other material transaction took place between the organisation and a trustee or any person connected with them.
13. RECONCILIATION OF MOVEMENT ON 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 Opening balance as previously stated Prior year adjustment (note 14) Opening balance as restated Closing Funds at 31-Dec-24 |
2024 £ 5,867 - 5,867 79,540 - 79,540 85,407 |
2023 £ 7,181 - 7,181 |
|---|---|---|
| 66,769 5,590 72,359 |
||
| 79,540 |
14. PRIOR YEAR ADJUSTMENT
A balance of £5,590 previously shown under creditors has been written back in the current year. This amount related to historic provisions and reimbursements recorded between 2015 and 2023, which have since been reviewed by the trustees and confirmed as no longer representing liabilities of the charity.
The comparative figures for the prior year have been restated to remove this balance from creditors and increase brought-forward funds accordingly. There is no impact on reported income or expenditure.
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