Company Registration Number - 07675378
The Charity Registration Number is :- 1143113
Holiness Unto The Lord International Church
## Report and Accounts
## 31 December 2024
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## **Holiness Unto The Lord International Church**
## **Report and accounts for the year ended 31 December 2024**
|**Contents**||
|---|---|
|**Charity information**|3|
|**Trustees' Annual Report**|3|
|**Statement of directors' responsibilities**|16|
|**Accountants' report**|18|
|**_Funds Statements:-_**||
|Statement of Financial Activities|20|
|Statement of Financial Activities - Prior Year statement|21|
|Movements in funds|22|
|Revenue Funds|22|
|Income and Expenditure account|23|
|**Balance sheet**|24|
|**Notes to the accounts**|26|
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## **Holiness Unto The Lord International Church**
Company Registration Number – 07675378
## **Trustees' Annual Report for the year ended 31 December 2024**
The Trustees present their Report and Accounts for the year ended 31 December 2024, which also comprises the Directors' Report required by the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Holiness Unto The Lord International Church
The charity is also known by its operating name, HUTLIC
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1143113
## _**Legal structure of the charity**_
The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The Governing Document is dated 28 April 2010
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
15a The Vale Business Centre 203-205 The Vale, Acton
London, W3 7QS
Telephone 02087492020 Email Address info@hutlic.org Web address http://www.hutlic.org
The registered office of the charity for Companies Act purposes is the same as the operating address shown above
## **The Trustees in office on the date the report was approved were:-**
Ms Meaza Kidane Mrs Woinshet Mulugeta Mr Nebiyu Lemma
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## **The following persons served as Trustees during the year ended 31 December 2024 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
Ms Meaza Kidane
Mrs Woinshet Mulugeta
Mr Nebiyu Lemma
All the trustees are also members of the charity.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document are.**_
• The advancement of the Christian faith for the benefit of the public and in particular, but not limited to, those of Ethiopian and Eritrean descent. The relief of distress, sickness and poverty.
• The advancement of education and the conditions of life of the public.
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_The main activities undertaken in relation to those purposes during the year._
Throughout the year, Holiness unto The Lord International Church (HUTLIC) remained steadfast in its commitment to its charitable objectives: the advancement of the Christian faith, spiritual growth, community outreach, and the provision of practical support. The charity's activities were designed to equip and support both members and the wider community through teaching, training, and compassionate service, aiming to have a positive societal impact in alignment with its faith-based mission.
## Achievements and Public Benefit
The Trustees are confident that the activities undertaken during the year delivered significant public benefit in line with the Charity Commission's guidance. Our initiatives focused on spiritual enrichment, pastoral care, and community support.
Weekly Services:- HUTLIC consistently held church services twice a week throughout the year 2024. These services were conducted both in-person at the church premises and broadcasted live on social media, enabling greater accessibility and spiritual nourishment for members and online followers.
Discipleship and Spiritual Development: - The church actively conducted; Weekly Bible Study sessions; Seminars and Training Programs; Discipleship Classes; Counselling sessions and pastoral visits (held at church, in the office, via social media, and at hospitals). These initiatives contributed significantly to the spiritual maturity and personal growth of the congregation.
Prayer and Fasting Events:- HUTLIC placed strong emphasis on prayer, fasting, and spiritual revival through the following events: 7-Day Fasting and Prayer: Held from 19th–25th February 2024; 40 Days Prayer and Fasting: Conducted from 22nd November to 31st December 2024; Annual New Year Conference: Held from 27th–31st December 2024, culminating the fasting period.
Conferences and Special Programs:- Several impactful conferences and gatherings were organised: Church Conference and Fundraising Program: Held 10th–12th May 2024, aimed at raising funds for purchasing a church building; Youth Christmas Conference: Held on 21st December 2024; Young Adult Worship Night: Conducted on 20th August 2024; Youth Conference: Held on 19th September 2024, welcoming youths from across London to inspire spiritual transformation and heart renewa
Outreach and Community Engagement: Community Outreach Programme: On 22nd June 2024, the church organised an outreach event that involved feeding the community and evangelism. Both adult and youth members participated actively; Youth Trip: A youth outing to Margate Beach took place on 28th September 2024, fostering fellowship and spiritual bonding.
Social Impact and Support: HUTLIC continued to serve as a source of hope and support for the lonely, vulnerable, sick, and anxious individuals within and beyond the congregation. The church’s charitable efforts included:
Provision of groceries and food bank contributions; Financial assistance to those in need; Training and empowerment of members to serve others spiritually and practically.
Conclusion:- Over the course of the year, HUTLIC has remained steadfast in its mission to transform lives, equip believers, and impact society. Through a combination of regular services, discipleship, outreach, and compassionate support, the church continues to reflect the love of Christ in action. We look forward to another fruitful year of ministry, growth, and service.
## _Short-Term and Long-Term Aims and Objectives_
HUTLIC remains committed to fulfilling its mission both spiritually and structurally, with a strategic focus on securing a permanent place of worship and expanding its capacity to serve a growing congregation. The
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trustees are guided by the governing document, which grants them the authority to invest surplus funds in alignment with the church's objectives.
## _Short-Term Aims and Objectives_
- Surplus Fund Management HUTLIC aims to maintain liquidity by keeping surplus funds in bank current accounts. This ensures financial readiness for future investments, particularly the acquisition of a permanent church building.
- Professional Financial Guidance The trustees will continue to consult with relevant professional bodies to obtain informed advice on matters relating to mortgages, property auctions, and leasing opportunities. This ensures that all financial decisions are sound and aligned with the church’s long-term vision.
- Fundraising Initiatives
- To support the goal of acquiring a church building, HUTLIC plans to organise future fundraising events. These events will not only help generate the necessary funds but also strengthen community involvement and support.
- Search for New Premises The HUTLIC Building Team is actively searching for suitable properties—including warehouses and D1-classified buildings—that can meet the church’s immediate and future space requirements. This includes accommodating the increasing number of youth, children, and adults attending church.
- Immediate Needs: The current use of St John’s Church limits the scale and reach of HUTLIC's activities. The aim is to identify a property that can offer sufficient space for services, meetings, and youth programs, thereby supporting the church’s expanding ministry.
## _Long-Term Aims and Objectives_
HUTLIC is strategically focused on securing a permanent place of worship that will support the church’s growth and enhance its ability to serve the community. The long-term goals are centred around the acquisition, development, and effective utilization of a dedicated property.
Acquisition of a Permanent Church Building
- Property Purchase: A key long-term objective is to invest in the purchase of a suitable property that will serve as HUTLIC’s permanent home. The new building will be selected based on its capacity to accommodate the growing congregation and support the wide range of spiritual, educational, and social programs offered by the church.
- Renovation and Adaptation: Once acquired, the new premises will be modified and renovated to meet the specific needs of HUTLIC’s ministries. This includes creating dedicated spaces for worship services, discipleship training, counselling, and community outreach.
- Youth and Children’s Facilities: A significant focus will be placed on developing specialised areas for youth and children. These dedicated facilities will enhance their church experience, foster deeper engagement, and provide a safe and welcoming environment for spiritual growth and fellowship.
These long-term and short-term goals and objectives will guide HUTLIC’s continued efforts to create a more accommodating and purpose-driven space. Together, they reflect the church’s unwavering commitment to nurturing spiritual growth and meeting the practical needs of the wider community.
## _Resources used in the activities undertaken during the year_
The voluntary income for the year from donations and church collections was £203,456 (2023: £203,090). The costs of generating voluntary income and costs of charitable activities were £143,187 (2023:£ 97,092).
The charity has built up reserves of £551,889. The trustees will review the level of reserves held by the charity in light of this and as prescribed under the charity’s short term and long term objectives.
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_The main achievements and performance of the charity during the year._
## Achievements
During the year, HUTLIC made significant strides in fulfilling its mission to support spiritual growth, strengthen families, and positively impact the wider community. As an active member of the Ethio-Eritrean Alliance, the church collaborated with like-minded organisations to provide counselling, encouragement, and practical support to individuals and families across society.
Pastoral Care and Counselling
Reverend Zinaw played a vital role in providing compassionate and spiritually grounded support to those in need. His contributions included:
- Marriage Counselling and Training: Offering guidance to married couples and premarital counselling to those preparing for marriage.
- Mental Health and Emotional Support: Providing prayer, biblical counsel, and care for individuals facing mental health challenges, loneliness, depression, unemployment, and illness.
- Parental Training: Delivering in-depth teaching to parents on how to raise godly children in today’s world.
## **Spiritual Empowerment and Ministry Training**
HUTLIC continued to nurture the spiritual development of its members by:
- Identifying Spiritual Gifts: Helping members discover their spiritual gifts and empowering them to serve in various church ministries.
- Youth Empowerment: Conducting a series of teachings led by Reverend Zinaw to encourage young people to be positive role models, resist antisocial behaviour, and contribute actively to their communities.
## **Healing and Deliverance**
The church witnessed a number of spiritual breakthroughs, including:
- Healing from physical and emotional ailments
- Deliverance from addictions and oppressive spiritual conditions
- Decisions made by individuals to receive Jesus Christ as their personal Lord and Saviour
## **Missionary Support**
HUTLIC remained committed to the advancement of the Christian faith by continuing to support its satellite missionaries, enabling outreach beyond the local community and reinforcing the church’s global vision for ministry.
HUTLIC has made substantial progress in several key areas:
- Leadership Development: Leaders attended the FCC trainings and annual conference
- Community Impact: As a member of the Ethio-Eritrean alliance, HUTLIC collaborates on counselling, support, and encouragement, broadening its impact on society.
- Counselling and Support: Reverend Zinaw provided critical support services, addressing mental health issues, marital problems, and guiding parents on child-rearing. Youth programs were aimed at fostering positive behaviours and community involvement.
- Healing and Spiritual Growth: Significant healing and deliverance were reported, alongside spiritual growth and new conversions, highlighting the church’s role in individual transformations.
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- Missionary Activities: Ongoing support for satellite missionary’s underscores HUTLIC’s commitment to the broader mission of advancing the Christian faith.
These activities and achievements reflect HUTLIC’s dedication to its mission, emphasising leadership development, community support, spiritual growth, and effective missionary work
## **Women’s Ministry**
The Women’s Ministry at HUTLIC plays a vital role in nurturing a healthy and supportive community among women of all ages. Through fellowship, prayer, and service, the ministry fosters strong friendships, spiritual growth, and a sense of belonging. This section outlines the ministry’s objectives, key activities, notable achievements, and future plans.
Activities: The Women’s Ministry organises a variety of programs designed to meet the diverse needs of the church’s female members. Key activities during the year included:
- Regular Meetings: Women gathered regularly to share the Word of God, pray together, and engage in meaningful discussions that promote spiritual and emotional well-being.
- Annual Retreat and Christmas Dinner: The ministry hosted its traditional Christmas dinner, which served as both a time of spiritual renewal and an opportunity to strengthen fellowship and deepen relationships among women in the church.
Achievements
- Online Prayer Meetings: The ministry successfully launched weekly Friday morning prayer sessions via Zoom, providing a consistent and accessible way for women to connect in prayer, regardless of location.
- Diversity and Inclusion: Efforts have been made to ensure that the ministry remains inclusive and responsive to the varied backgrounds, experiences, and needs of women within the church community.
## Future Plans
- Expand Outreach: Develop targeted outreach programs to engage more women from both within and outside the church, encouraging wider participation in ministry activities.
- Enhance Communication: Utilise social media and digital platforms to improve communication, increase visibility, and boost engagement across the community.
- Diversify Programs: Introduce new initiatives that reflect the diverse interests and life stages of women in the church, including mentorship, wellness, parenting support, and professional development.
The Women’s Ministry remains a cornerstone of community life at HUTLIC, offering support, spiritual enrichment, and opportunities for meaningful service. By continuing to innovate and respond to the evolving needs of its members, the ministry is poised to grow in impact and continue making a positive difference in the lives of women.
## **Youth and Children’s Ministry**
The Youth and Children’s Ministry at HUTLIC plays a pivotal role in nurturing the next generation of believers. With a focus on spiritual development, fellowship, and fun, the ministry has created meaningful opportunities for young people to grow in faith, build lasting relationships, and positively impact their communities.
## Events and Activities
Throughout 2024, a wide range of events and initiatives were organized to engage children and youth in dynamic and age-appropriate ways:
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- Children’s Outing to a Trampoline Park: A fun and active day designed to foster friendships and create joyful memories for younger members.
- Children’s Christmas Play: The children performed a Christmas play during a main church service, allowing them to share the message of Christ’s birth and build confidence through creative expression.
- Children’s Movie Night: Held every two weeks, this event offers children an opportunity to enjoy a fun movie experience accompanied by snacks.
- Youth Beach Outing and Go karting These events provided opportunities for relaxation, fellowship, and team bonding in a fun, informal setting.
- Youth Conferences Two youth conferences were held, bringing together young people from within and outside the church to encourage spiritual growth, inspire positive change, and address relevant challenges facing today’s youth.
- Monthly Fellowship Days
- On the last Saturday of each month, youth gather for a dedicated fellowship day involving prayer, worship, Bible study, and games—building both spiritual foundations and strong peer relationships.
- Youth Games Night A lively and interactive event designed to promote unity, friendship, and enjoyment within the church environment.
## **On-going Ministry Engagement**
In addition to these special events, HUTLIC maintained a consistent schedule of activities to support the growth and engagement of young members:
1. Regular Worship Services
- Both in-person and online services ensured continuous access to spiritual teaching and fellowship for youth and children alike.
2. Educational and Support Programs Bible study sessions, seminars, and counselling services provided young people with spiritual education, personal guidance, and encouragement.
3. Youth-Led Praise and Worship The youth choir took an active role in leading worship during Sunday services, helping them develop their gifts and participate meaningfully in church life.
4. Community Outreach and Evangelism
- Youth were actively involved in evangelistic efforts and community support programs, learning the value of service and compassion.
5. Digital Engagement
Social media platforms were launched to share weekly scriptures and event updates, helping reach a broader audience and keep young people connected to the life of the church.
These efforts demonstrate HUTLIC’s on-going commitment to empowering the next generation with strong spiritual foundations, leadership opportunities, and a supportive community. By fostering an environment where youth and children are encouraged to grow in faith and character, HUTLIC continues to invest in the future of both the church and society.
## Media ministry
HUTLIC media ministry provides service twice a week as well as all other church events and activities. Our media ministry shares the teaching of the gospel, facilitates worship experience, outreach, inspire, interact, and engages with members and the wider audience by utilising digital platforms, ensuring that the services are accessible and engaging for all members either in person or online through Live streaming via
YouTube, Facebook, Zoom, WhatsApp, and Viber. The team translates the preaching of the Word of God
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during both weekly services. Many newcomers received their salvation and deliverance through this
translation ministry over the years. This has also attracted new members thereby expanding the church's influence and impact. Our ministry provides training, equips young members and volunteers with their spiritual journey.
## **Prayer ministry**
The Prayer Team meets twice weekly via an online video platform to intercede for individuals, families, and wider community needs. Our mission is to provide ongoing spiritual support, encouragement, and hope, especially to those facing challenges.
Activities & Focus
- Intercessory Prayer: Responding to specific prayer requests submitted by church members and the wider community.
- Individual Support: Assigning prayer partners to those in need for ongoing encouragement outside of the group sessions.
- Special Focus Themes: Prayers for health, bereavement comfort, financial provision, peace, and community wellbeing.
- Follow-up: Contacting individuals to offer continued prayer and emotional support.
## **Deacons’ ministry**
In 2024, our dedicated deacons played a crucial role in the charity's mission, serving as the frontline of our community outreach. They were instrumental in coordinating volunteer efforts, , and managing our food distribution program which saw a 30% increase in demand. Deacons also , organized community events, and acted as a vital link between our leadership and the wider congregation. Looking ahead to 2025, our focus is on expanding the diaconal ministry to better meet the evolving needs of our community. We plan to launch a new training programme for aspiring deacons to strengthen our capacity for service, with a specific emphasis on providing support for elderly and isolated individuals. Additionally, we will empower our deacons to forge stronger partnerships with local non-profit organizations to broaden our collective impact and ensure we continue to serve those most in need.
## **HUTLIC’s Transformative Influence and Community Outreach**
Mission: HUTLIC has played a pivotal role in transforming lives and equipping both believers and nonbelievers. Through its teaching, training, and support initiatives, the church has not only fostered spiritual growth but also addressed real-world needs, making a positive difference in the broader community.
1. Education and Skill Development
Goal: Empower individuals with the knowledge and tools needed to become positive contributors to society.
Key Activities:
- Bible Studies and Discipleship Courses: Promote spiritual maturity and a deeper understanding of Scripture.
- Seminars and Training Events: Address diverse topics to foster both personal and spiritual growth.
- Practical Workshops: Focus on practical skills and community leadership.
Impact: Participants experience personal transformation, gaining the confidence and capacity to actively live out their faith and serve their communities.
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## 2. Support for Vulnerable Populations
Focus Groups:
- Individuals facing loneliness or social isolation
- Those dealing with health challenges—physical or mental
- People struggling with anxiety or fear
## Support Approaches:
- Counselling and Home Visits: One-on-one support through face-to-face and virtual sessions to offer guidance and encouragement.
- Community Outreach: Consistent engagement and follow-ups to ensure that vulnerable members feel seen, supported, and valued.
Impact: These efforts foster a sense of connection and care, significantly reducing isolation and promoting emotional and spiritual well-being.
## 3. Practical Support
Initiatives:
- Food Bank Contributions: Church members routinely donate groceries to local food banks, ensuring individuals and families in need have access to essential food items.
- Financial Assistance: Financial assistance is provided to those facing financial challenges, helping them cover basic living expenses.
Impact: These efforts address urgent material needs and cultivate a compassionate, community-oriented environment.
## 4. Training and Deployment
## Process:
- Comprehensive Training: HUTLIC offers structured programs aimed at equipping individuals for service in both spiritual and practical capacities.
- Commissioning for Service: Upon completion, participants are encouraged to act on their calling to serve others within and beyond the church.
## Activities Might Include:
- Community Outreach Projects: Participants contribute to initiatives that improve community wellbeing.
- Spiritual Leadership Roles: Trained members step into leadership positions within HUTLIC or other faith-based communities, offering guidance and support.
Impact: Individuals are empowered to serve meaningfully, expanding the church’s influence and making a tangible difference in society.
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## Charitable Giving
Donating to external charitable organizations is a key part of HUTLIC’s mission to support broader community efforts. Contributions have been made to groups such as the Fellowship of Churches of Christ (FCC), Gospel of Glory, and Holiness unto the Lord Ethiopia. These organizations carry out a range of charitable activities including education, food distribution, healthcare services, event hosting, counselling, and support programs. Continued donations help sustain and expand these vital services.
## Summary
Through an integrated approach that blends spiritual teaching, practical training, and hands-on support, HUTLIC has empowered individuals and uplifted communities. By reaching out to the lonely, vulnerable, ill, and anxious, and providing critical resources such as food and financial aid, the church fosters a nurturing and inclusive environment. Its training programs not only prepare members for service but also extend the church’s impact into the wider world. This holistic model addresses both spiritual and practical needs, resulting in meaningful, long-lasting societal change.
## HUTLIC Evangelism Ministry
Mission: To empower every member to confidently share their personal journey with Jesus Christ and actively spread the message of the gospel.
Key Activities and Programs
## 1. Member Empowerment
- Personal Witnessing: The evangelism team actively encouraged all members to share how Christ has transformed their lives.
- Testimony Training: Members received guidance on how to clearly and effectively communicate their personal testimonies.
## 2. Training and Discipleship
- Virtual Training Sessions: Delivered via Zoom and other platforms to ensure accessibility for all members.
- Foundation Courses: Designed for new believers to build a solid understanding of the Christian faith.
- Discipleship Programs: follow-up support to help deepen spiritual maturity and biblical knowledge.
- Baptism Preparation: New believers are invited to join baptism classes after completing foundational teachings, symbolizing their commitment to following Christ.
## 3. Evangelism Resources and Literature
- Resource Support: Equipped church members with necessary tools and materials to enhance their outreach efforts.
- Multilingual leaflet Distribution: Shared gospel tracts and literature in various languages to effectively connect with diverse communities.
- Small Group Development: Encouraged the formation of small groups to promote fellowship, accountability, and spiritual growth.
## 4. Outreach Initiatives
- Outreach Events _:_ Organised evangelism activities on Fridays and Saturdays, involving more than 25 active team members.
- Community Engagement: Reached out to neighbourhoods through multilingual leaflet distribution, sharing the gospel message across cultural and linguistic boundaries.
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## 5. Bible Study Programs
- Weekly Gatherings: Bible study groups met weekly across North, South, East, and West London.
- Online Access: Sessions were also hosted on Zoom to include members from various locations.
- Goals:
- Strengthen personal faith and biblical understanding
- Build confidence in God’s truth
- Deepen appreciation for the life, teachings, and redemptive work of Jesus Christ.
Impact: These initiatives equip and inspire HUTLIC members to actively participate in the church’s evangelistic mission, strengthening both individual spiritual growth and the church’s outreach efforts.
## HUTLIC Bible Study Program
## Structure:
- Divided into four regional groups: North, South, East and West
## Purpose:
- To deepen biblical knowledge and spiritual understanding.
- To foster local connections by engaging members within their own regions.
Activities:
- Regular Meetings: Each group meets consistently for study and discussion.
- Study Content: Covers a wide range of biblical books, themes, and theological topics.
- Interactive Format: Encourages active participation, sharing of insights, and open discussion.
Delivery Methods:
- In-Person: Held at accessible local venues within each region.
- Online: Zoom sessions offered for greater flexibility and inclusivity.
Summary: HUTLIC’s regional Bible Study program plays a vital role in strengthening members’ understanding of Scripture. By organizing groups across North, South, East, and West London, and offering both in-person and online sessions, the program ensures broad participation and fosters deeper spiritual growth and community connection.
Structure, governance and management of the charity
_The methods used to recruit and appoint new charity trustees._
## Trustee Recruitment and Appointment:
According to HUTLIC’s governing document, the charity must have a minimum of three trustees. New trustees are appointed by the existing board. Trustees are responsible for the overall governance and financial oversight of the church.
## Leadership and Spiritual Oversight:
The Reverend holds primary responsibility for the church's spiritual leadership. This includes preaching, teaching, evangelism, and pastoral care. The Reverend also offers counselling services—such as marriage and mental health support—and provides spiritual guidance for those facing emotional or personal challenges.
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## Church Ministry Oversight:
Within the church, the Reverend leads various HUTLIC ministries and teams, ensuring that the spiritual and practical needs of the congregation are met in accordance with Biblical principles outlined in the church’s statement of faith.
## Ongoing Development:
To enhance pastoral effectiveness and gospel outreach, the Reverend participates in annual gatherings with senior pastors from around the world for training and development.
## Leadership Support:
The church’s leadership team works alongside the Reverend to support and fulfil HUTLIC’s mission and objectives.
## _**Resources used in the activities undertaken during the year.**_
The voluntary income for the year from donations and church collections was £203,456 (2024:£203,090). The costs of generating voluntary income and costs of charitable activities were £143,187 (2024 £97,092).
The charity has built up reserves of £551,889.The trustees will review the level of reserves held by the charity in light of this and as prescribed under the charity’s short term and long term objectives.
Bankers Royal Bank of Scotland
Accountants TFG Accountancy Services Ltd, Chartered Certified Accountants
Unit 3, Langdale House
11 Marshalsea Road
London SE1 1EN
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## _**The charity's financial position at the end of the year ended 31 December 2024**_
The financial position of the charity at 31 December 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|more fully detailed in the accounts, can be summarised as follows:-|||||
|---|---|---|---|---|
|
**Net income**
**Funds brought forward**
Unrestricted Revenue Funds available for the general purposes of the charity
**Total Funds**||**2024**
**£**
60,269
491,620
551,889
**551,889**||**2023**
**£**
105,998
491,620
491,620
**491,620**|
||||||
## _**Financial review of the position at the reporting date, 31 December 2024**_
## _**Policies on reserves.**_
The charity has built up reserves of £551,889. The trustees will review the level of reserves held by the charity in light of this.
## _**Availability and adequacy of assets of each of the funds**_
The Board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## _**Plans For the Future**_
## **Summary of plans for the future and the trustees' perspective of the future direction of the charity.**
HUTLIC plans to lease a building suitable for church services within the near future. Trustees will liaise with relevant professionals for advice on mortgages, auctions and leasing process
## TEDROS FETWI
Member of The Association of Chartered Certified Accountants
Unit 3 Langdale House 11 Marshalsea Road London United Kingdom SE1 1EN
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## **Statement of the Directors Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give 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 :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- 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 law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
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 Trustees' report, and the statutory 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 material inconsistencies with the figures disclosed in the financial statements.
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## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 20 to 25.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 31 August 2025.
MEAZA KIDANE Director and Trustee
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## **Holiness Unto The Lord International Church**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 December 2024**
I report on the financial statements of the charitable company on pages 20 to 25 for the year ended 31 December 2024 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) , effective January 2015 (The SORP), under the historical cost convention and the accounting policies set out on page 26.
## **Respective responsibilities of the Trustees and the Independent Examiner**
As described on page 4, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under any legal provision, or otherwise, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under Section 145 of the Act;
b) follow the procedures in the General Directions given by the Charity Commission under section 145(5)(b) of the Act and;
c) state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I conducted my examination in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act, setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the Independent Examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
18
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above , in connection with my examination, I can confirm that :-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with General Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements :-
to keep accounting records in accordance with Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
to prepare financial statements which accord with the accounting records and comply with the accounting requirements of Section 396 of the Companies Act 2006 and The Charities Act 2011 and;
have been prepared in accordance with the requirements of Section 396 of the Companies Act 2006 and with the methods and principles set out in the FRS102 Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 2016)
have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;
TEDROS FETWI - Independent Examiner
Chartered Certified Accountant
Unit 3 Langdale House 11 Marshalsea Road London United Kingdom SE1 1EN
This report was signed on 31 August 2025
19
## **Holiness Unto The Lord International Church - Statement of Financial Activities for the year ended 31 December 2024**
|**SOR**
**P Ref**
**Income & Endowments from:**
Donations & Legacies
A1
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net movement in funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**|**Current**
**year**
**Current**
**year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
**2024**
**£**
**£**
188,444
15,012
-
143,129
58
**143,129**
**58**
**45,315**
**14,954**
**(175,779)**
**175,779**
**(130,464)**
**190,733**
491,620
-
**361,156**
**190,733**|**Current year**
**Prior Year**
**Total Funds**
**Total**
**Funds**
**2024**
**2023**
**£**
**£**
**203,456**
**203,090**
**-**
**143,187**
97,092|
|---|---|---|
|||**143,187**
**105,998**|
||||
|||**60,269**
**105,998**|
|||**-**
**105,998**|
|||**60,269**
**105,998**
**491,620**
385,622|
|||**551,889**
**491,620**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
20
|**SORP**
**Ref**
**Income & Endowments from:**
Donations & Legacies
A1
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
Net gains on investments
B4
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Net movement in funds**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**|
**Prior Year**
**Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**2023**
**£**
**£**
203.090
-
203.090
-
-
-
97.092
-
**105.998**
**-**
105.998
-
-
-
105.998
-
**105.998**
**-**
385.622
-
**491.620**
**-**|**Prior Year**
**Total Funds**
**2023**
**£**
203,090|
|---|---|---|
|||203,090|
|||-
97,092|
|||**105,998**|
|||105,998
-|
|||105,998|
|||**105,998**
385,622|
|||**491,620**|
**All activities derive from continuing operations**
21
## **Holiness Unto The Lord International Church - Resources applied in the year ended 31 December 2024 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed Assets
**Net resources available to fund charitable activities**|**2024**
**2023**
**£**
**£**
60,269
105,998
(3,095)
(12,619)|
|---|---|
||**57,174**
**93,379**|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
## **Movements in revenue and capital funds for the year ended 31 December 2024**
## **Revenue accumulated funds**
|Accumulated funds brought forward
Recognised gains and losses before transfers
Transfers
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2024**
**2024**
**£**
**£**
491,620
-
45,315
14,954
**536,935**
**14,954**
(175,779)
175,779
**361,156**
**190,733**
**Unrestricted**
**Restricted**
**and**
**Funds**
**Designated**
**funds**
**2024**
**2024**
**£**
**£**
**361,156**
**190,733**|**Total**
**Last year**
**Funds**
**Total**
**Funds**
**2024**
**2023**
**£**
**£**
491,620
385,622
60,269
105,998|
|---|---|---|
|||**551,889**
**491,620**
-
-|
|||**551,889**
**491,620**|
|||**Total**
**Last Year**
**Funds**
**Total**
**Funds**
**2024**
**2023**
**£**
**£**|
|||**551,889**
**491,620**|
22
## **Holiness Unto The Lord International Church Income and Expenditure Account for the year ended 31 December 2024 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Investment income
**Gross income in theyear before exceptional items**
**Gross income in the year**
**including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation & Amortisation
Governance costs
**Total expenditure in the year**
**Net income before tax in the financial year**
Tax on surplus on ordinary activities
**Net income after tax in the financial year**
**Retained surplus for the financial year**
All activities derive from continuing operations|**2024**
**2023**
**£**
**£**
203,456
203,090|
|---|---|
||**203,456**
**203,090**|
||**203,456**
**203,090**|
||134,475
88,970
6,128
5,509
2,584
2,613|
||**143,187**
**97,092**|
||60,269
105,998
-
-|
||**60,269**
**105,998**|
||**60,269**
**105,998**|
|||
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
23
## **Holiness Unto The Lord International Church - Balance Sheet as at 31 December 2024**
|Notes
**SORP**
**Ref**
**2024**
**£**
**Fixed assets**
A
Tangible assets
7
A2
7,045
**Total fixed assets**
7,045
**Current assets**
B
Cash at bank and in hand
B4
547,950
480,918
**Total current assets**
547,950
480,918
**Creditors: amounts falling due**
**within one year**
8
C1
(3,106)
(3,190)
**Net current assets**
544,844
**_Net assets_**
551,889
**The total net assets of the charity**
551,889
**The total net assets of the charity are funded by the funds of the charity, as follows:-**
**Unrestricted Funds**
Unrestricted Revenue Funds
D3
361,156
**Restricted funds**
190,733
**Total charity funds**
551,889|547,950|**2024**
**£**
7,045|480,918|480,918|**2023**
**£**
13,892|
|---|---|---|---|---|---|
|||7,045
544,844|||13,892
477,728|
||547,950
(3,106)||480,918
(3,190)|||
|||||||
|||551,889|||491,620|
|||551,889|||491,620|
||||||491,620|
||||||491,620|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
24
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 18.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **MEAZA KIDANE**
Trustee
Approved by the board of trustees on 31 August 2025
## **The notes attached on pages 26 to 35 form an integral part of these accounts.**
25
## **Holiness Unto The Lord International Church**
## **Notes to the Accounts for the year ended 31 December 2024**
## 1 Accounting policies
Policies relating to the production of the accounts.
## Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Policies relating to categories of income and income recognition.
## Nature of income
Gross income represents the gross receipts from donations, church collections and gift aid receipts
## Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## Income recognition
Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
26
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Allocating costs to activities**
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-
**Staffing** - on the basis of time spent in connection with any particular activity. **Staffing** - on a per capita basis, based on the number of people employed within any particular activity. **Premises related costs** - on the proportion of floor area occupied by a particular activity.
**Non-specific support costs** - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
**Estimation techniques** used in apportioning costs - give details
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
The Trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note4.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## **Fixed Asset Investments**
Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period. Investment properties are not depreciated.
Fixed asset investments in unlisted equities are shown at the balance sheet date at the best estimate of their market value, where practicable. Where valuation techniques are considered unreliable or where, in the opinion of the trustees, the costs outweigh the benefits to the users of the accounts, the investment is included at cost, and a review is undertaken at each year end as to whether the asset should be written down.
Gains on fixed asset investments, if any, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.
27
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
|Freehold premises|0|% straight line|
|---|---|---|
|Leasehold premises|2|% straight line|
|Plant and machinery|20|% straight line|
|Motor vehicles|25|% straight line|
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Leasing and hire purchase contracts and commitments**
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding. Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The charity depends on its members who volun valuable time stewarding church events. supporting the weekly church services. The arrangements with volunteers are difficult to precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity and agree that no contract of employment is created by these arrangements.
28
## **5 Staff costs and emoluments**
|**_Salary costs_**|2024
|**2023**|
|---|---|---|
||£
|**£**|
|Gross Salaries excluding trustees|||
|and key management personnel|63,133
|46.879|
|Employer’s Pension|1,103
|1,024|
||**_________**||
|Total salaries, wages|**64,216**
|**47.903**|
|and related costs|||
|**_Numbers of full time employees or_**
**_full time equivalents_**
The average number of total staff
employed in the year was
The average number of part time
staff employed in the year was
The average number of full time staff
employed in the year was
The estimated full time equivalent number of all
staff employed in the year was|**2024**
**5**
**4**
**1**
**5**|**2023**
**3**
**2**
**1**|
|---|---|---|
|||**3**|
## _**The estimated equivalent number of full time staff deployed in different activities in the year was:-**_
|Engaged on charitable
activities
Engaged on management
and administration
**_The estimated full time equivalent number_**
**_of all staff employed as above_**|**-**
**-**
-|2
1
3|
|---|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
29
## **Remuneration and payments to Trustees and 6 persons connected with them**
No Trustee or persons connected to them received any remuneration during the year
## **7 Tangible fixed assets**
|**Cost**
At 1 January 2024
Additions
**At 31 December 2024**
**Depreciation**
At 1 January 2024
Charge for the year
**At 31 December 2024**
**Net book value**
At 31 December 2024
At 31 December 2023
**8**
**Creditors: amounts falling due within one**
**year**
Accruals
PAYE, NIC VAT and other taxes|**Land and**
**Buildings**
£
-
-
**-**
-
-
**-**
**-**|**Plant &**
**Machinery**
£
27,546
3,095|**Motor**
**Vehicles**
£
-
-
**-**
-
-
**-**
**-**
**2024**
**£**
2,263
843
**3,106**|**Total**
£
14.927
12.619|
|---|---|---|---|---|
|||**30,641**
17,468
6,128||**27,546**|
|||||8,145
5,509|
|||**23,596**
**7,045**
10,078||**13,654**|
|||||**13,892**|
|||||6,782|
|||||**2023**
**£**
2,163
1,027|
|||||**3,190**|
## **9 Loans to trustees included in debtors**
The charity granted no loan to trustees during the year.
## **10 Guarantees made by the charity on behalf of trustees**
The charity did not make any guarantees on behalf of trustees
30
|**11**
**Income and Expenditure account**
**summary**
**At 1 January 2024**
Surplus after tax for the year
**At 31 December 2024**|**2024**
**£**
491,620
60,269
**551,889**|**2023**
**£**
385,622
105,998
**491,620**|
|---|---|---|
## **12 Particulars of how particular funds are represented by assets and liabilities**
|**_At 31 December 2024_**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 January 2024**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
7,045
357,217
(3,106)
**361,156**
**Unrestricted**
**funds**
**£**
13,892
480,918
(3,190)|**Designated**
**funds**
**£**
-
-
-
**-**
**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
190,733
-
**190,733**
**Restricted**
**funds**
**£**
-
-|**Total**
**Funds**
**£**
**7,045**
**547,950**
**(3,106)**|
|---|---|---|---|---|
|||||**551,889**|
|||||**Total**
**Funds**
**£**
**13,892**
**480,918**
**(3,190)**|
||**491,620**|**-**|**-**|**491,620**|
## **13 Change in total funds over the year as shown in Note 12 , analysed by individual funds**
|Unrestricted Revenue Funds
Restricted Revenue Funds
**Total unrestricted and restricted**
**funds**
**Total charity funds**|**Funds**
**brought**
**forward**
**from 2023**
**£**
**491,620**
**-**
**491,620**
**491,620**|**Movement in**
**funds in**
**2024**
**See Note 14**
**£**
45,315
14,954
**60,269**
**60,269**|**Transfers**
**between**
**funds in**
**2024**
**£**
(175,779)
175,779
**-**
**-**|**Funds**
**carried**
**forward to**
**2025**
**£**
**361,156**
**190,733**|
|---|---|---|---|---|
|||||**551,889**|
||||||
|||||**551,889**|
31
## **Analysis of movements in funds over the year as shown in 14 Note 13**
|**_Unrestricted and_**
**_designated funds:-_**
Unrestricted Revenue Funds
Restricted funds
**Total funds**|**Income**
**2024**
**£**
188,444
15,102
**203,456**|**Expenditure**
**2024**
**£**
(143,129)
(58)
**(143.187)**|**Other**
**Gains &**
**Losses**
**2024**
**£**
-
**-**|**Movement**
**in funds**
**2024**
**£**
**45,315**
**14,954**|
|---|---|---|---|---|
|||||**60.269**|
## **The purposes for which the funds as detailed in note 13 are held by the 15 charity are:-**
_**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.
## **Ultimate controlling 16 party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding **£10** to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
32
## **Holiness Unto The Lord International Church**
## **Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015**
## **17 Donations and Legacies**
|**Donations and Legacies**||||
|---|---|---|---|
|**Current**
**year**
**Unrestricted**
**Funds**
**2024**
**£**
**Donations and gifts from individuals**
Small donations individually less than
£1000
119,283
**Total donations and gifts from**
**individuals**
**119,283**
**Gift aid receipts**
**-**
Church Collection from congregation on
Sundays
69,161
**Total Church collection**
**69,161**
**Total Donations and**
**Legacies**
**A1**
**188,444**
**Expenditure on charitable activities - Direct spending**
**Current**
**year**
**Unrestricted**
**Funds**
**2024**
**£**
Event Expenses
3,302
Church Service Expenses
443
Volunteer’s expenses
4,600
Guest minster’s expenses
11,300
**Total direct spending**
**B2a**
**19,645**|**Current**
**year**
**Restricted**
**Funds**
**2024**
**£**
7,659
**7,659**
7,353
**7,353**
**15,012**
**Current**
**year**
**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
**-**|**Current year**
**Total Funds**
**2024**
**£**
126,942
**126,942**
**-**
76,514
**76,514**
**203,456**
**Current year**
**Total Funds**
**2024**
**£**
**3,302**
**443**
**4,600**
**11,300**
**19,645**|**Prior Year**
**Total Funds**
**2023**
**£**
86,593|
||||**86,593**|
||||**31,615**|
||||84,882|
||||**84,882**|
|||||
||||**203,090**|
||||**Prior Year**
**Total Funds**
**2023**
**£**
**-**
**109**
**-**
**-**|
||||**109**|
## **18 Expenditure on charitable activities - Direct spending**
33
|**19**
**Support costs for charitable activities**
**Current**
**year**
**Unrestricted**
**Funds**
**2024**
**£**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
63,113
Employers' NI and pension
1,103
Training and welfare - staff
2,509
Payroll Fees and charges
565
Volunteers expenses
800
Travel Expenses
3,383
Guest Speaker Costs
8,649
**_Volunteer costs_**
Missionary Expenses
8,524
**_Premises Expenses_**
Rent payable under operating
leases
11,339
Albacore House rent
Church rent
9,000
**_Administrative overheads_**
Telephone, fax and internet
1,824
Postage
9
Stationery and printing
395
Information and publications
-
Membership subscriptions
-
Equipment expensed
2,188
Hall hire
-
Sundry expenses
472
Gifts and samples
-
Compliance costs- Co Hse
-
**_Financial costs_**
Bank charges
899
Depreciation
6,128
**Support costs before reallocation**
**120,900**
**Total support costs**
**120,900**|**19**
**Support costs for charitable activities**
**Current**
**year**
**Unrestricted**
**Funds**
**2024**
**£**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
63,113
Employers' NI and pension
1,103
Training and welfare - staff
2,509
Payroll Fees and charges
565
Volunteers expenses
800
Travel Expenses
3,383
Guest Speaker Costs
8,649
**_Volunteer costs_**
Missionary Expenses
8,524
**_Premises Expenses_**
Rent payable under operating
leases
11,339
Albacore House rent
Church rent
9,000
**_Administrative overheads_**
Telephone, fax and internet
1,824
Postage
9
Stationery and printing
395
Information and publications
-
Membership subscriptions
-
Equipment expensed
2,188
Hall hire
-
Sundry expenses
472
Gifts and samples
-
Compliance costs- Co Hse
-
**_Financial costs_**
Bank charges
899
Depreciation
6,128
**Support costs before reallocation**
**120,900**
**Total support costs**
**120,900**|**Current**
**year**
**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
58
-|**Current year**
**Total Funds**
**2024**
**£**
63,113
1,103
2,509
565
800
3,383
8,649
8,524
11,339
9,000
1,824
9
395
-
-
2,188
472
-
-
957
6,128|**Prior Year**
**Total Funds**
**2023**
**£**
46,879
1,024
3,581
821
800
2,353
3,618
**2,200**
10,009
**-**
**9,000**
1,691
**7**
**401**
**250**
**-**
1,597
2,793
308
1,500
13
1.079
**5.509**|
|---|---|---|---|---|
||**120,900**
**120,900**|**58**
**58**|**120,958**
**120,958**|**94,370**|
|||||**94,370**|
The basis of allocation of costs between activities is described under accounting policies
34
**Other Expenditure - Governance 20 costs**
|Independent Examiner's fees
Reporting Accountant fees
**Total Governance costs**
**21**
**Total Charitable**
**expenditure**
Total direct spending
**B2a**
Total grant making costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable**
**expenditure**
**B2**|**Current**
**year**
**Unrestricted**
**Funds**
**2024**
**£**
2,584
-
**2,584**
**Current**
**year**
**Unrestricted**
**Funds**
**2024**
**£**
19,645
-
120,900
2,584
**143,129**|**Current**
**year**
**Restricted**
**Funds**
**2024**
**£**
-
-
**-**
**Current**
**year**
**Restricted**
**Funds**
**2024**
**£**
-
-
58
-|**Current year**
**Total Funds**
**2024**
**£**
**2,584**
**-**
**2,584**
**Current year**
**Total Funds**
**2024**
**£**
19,645
-
120,958
2,584|**Prior Year**
**Total Funds**
**2023**
**£**
**2,613**
-|
|---|---|---|---|---|
|||||**2,613**|
|||||**Prior Year**
**Total Funds**
**2023**
**£**
109
-
94,370
2,613|
|||**58**|**143,187**|**97,092**|
35