COMPANY REGISTRATION NUMBER: 08063260 CHARITY REGISTRATION NUMBER: 1147718 Living Faith Church Company Limited by Guarantee Unaudited Financial Statements 31 May 2025 MATTOCKS GRINDLEY Chartered Accountants 18 Mulberry Avenue Tumstone 8usiness Park Widnes Cheshire WA8 OWN
Living Faith Church Company Limit•d by Guarantse Flnancial Stat•m•nts Y•ar •nd•d 31 May 2026 Pag• Trustees, annual r8POrt (incorporating the directoes report) Independent examinerfs report to the trustees Statement of financial activities {includiThJ income and expenditure account) Statement of financial posrtion Notes to the financial ststements 10 Tho following pag•s do not form part ol th• flnanclal stat•m•nts Detaiba statement of financial activrties 19 Notes to the detailed ststement of financial a(aivities
Living Faith Church Company Llmit•d by Guarant•• Financial Stat•mgnts Y•ar •nd•d 31 May 2026
Living Faith Church Company Limlt•d by Guarantsg Trustoes. Annual R•port (Incorporating th• DirKtoVs R•port) Y•ar •nd•d 31 May 2026 The trustees, who are al80 the dirgclrys for the purp)ses of ccffnpany wesent thair report and the unaudit8d financial statemonts of the charty for the year end&1 31 May 2025. R•f•r•fi •nd 4dmlThlslvatlv• d•tlls R•ght•rnd ¢h•rlty nam• LNing Foith Chur Chldty rnglstratlon Thum11 1147718 C•mpTry r•qlstratlon 08053260 Pflnclpl offl¢• nd r•ght•rnd LNino Faith Churd) 25 Church Streot Orrell gan WN5 8TG Th• trustms Mrs R Houghton Ms L Sw•Jkn Ms H Sw•Jkins Mr l Aspino11 Blshop S L Evans (Retirod 12 May 20251 Ind•p•nd•nl •x•mln•r MT G M8ttttks FCA 18 Mulberry Avgnue Tumstone Business Pa V4ldne$ Cheshira WA8 OWN 8tru¢¢ur• w•rn•Tr nd mno•m•nt Living Faith Church is o registered chanty governed by a tK)ard of trustees who Ofe responsibja lor ensuring that tho charity operatss in )rdance with its govemirvj d¢)cumenl. charitAble obiectives, and the ruIrements of the Charity commi10n. The In18tees Ove88 the Strateg dirlI0n of tho charity, finanrAal stwordship. safeauarding. and risk managament. Day-tTrday oparations are de*at8d to senK>f leadership and ministy taams, supkx)rted by staff and vdunleers. The trustees nwt rggulaty to revw tIVrties. compliance, and the delivery of publ beneftL
Living Faith Church Company Llmltsd by Guarants Trustws. Annual R•port (Incorporallng th• DITt05 Rw>rt) Y•ar •nd•d 31 May 2026 Obj•dlv•5 and a¢thiltl•s The charity's prirrAry ow is the advance1rt oflh8 Chrislian faith. in xoydanc wth its Statement of Beliels. Llving Faith Church athancos ils ¢harltabl8 purpws thrr)ugh a cajmb1nati of worship. tsachlng. pastoral care, and communty 0lrtrh. The church provides rngukgr Christian %brJrship and prayer $orvic8. including Sunday Serv addibon81 m88tings hekl throughout thewoek vkq homg gup8. To ensu acsIbI1ty, the ¢hanty also delNers V•ekty online seThK¥s. supported by establishgd YouTube, Facetook, aThJ InstsgTam platIrns. enat41ng parbcipat)n by those unable lo attend in person. The charity conducts core Christian sWvi8 induding bgplbms. fvnèrnls. and marri4os, offerSng paslor818UPPOrt to indfvlduals and faTrwli98 at signifKant In thelr liv85. Compassion miniStrS form a central partofthe ¢hanty's and inclLMJe pr8y8r for healing, gffKJtional SUPForL and praclical care wthin both the thurch and the wider comnwnity. Publlo b•n•fft The Irusteas have had due regard lo the Charlty Commissw's guldarth ¢)n publi¢ bwwfit and conllm) that th8 charity's acti1¥ 8re Carl oul lor tht benefit of tho publK. Living Fallh Church 8ery88 the wldèr eommunty through a r8rvJ8 of inclu$TrM initialfves, Including.. * Parents and Tod¢Jkn5 groups . Community Centre Café . Arts and crafts a¢lNitses . Charity events and concerts . A weekly Food 8ank arKI fc(#J pantry . A community shop hosted wthin the Connect Contro lId Re-Lov&J The charlty also provides practicxl assist8rK• lo vulnerable indNiduo1s, Includkng coun8èlllng, charitable flnonc181 support, fijrniture. fc¢4J, and essential househokl items. tOr tha past yew, the weekty food pantry has eXpanj synlficanlty and has tA)n a vital restyjrce for expgrnnckno hardship within the lo¢al area. The ¢hanty wcyks coll&borthty wilh Othgr Chur and Chtsllan organisations rOSS tho Unlled Kingdom, including p8wts.cipa1n in Churches Together. 11 has also develowl respectful and constr19 refatK)nships wilh intemalional ministers, churches, and miSSary organisations, and engages positsvety wth indNiduals from a range of faith backgrounds, induding Muslims, j$, and Hindus, Fnlg inc$. urKl8rstanding. and community c4hesw.
Living Faith Church Company Llmllod by Guarants• Trust••s' Annual R•port (Incorporaling th• Dlr•ctorfs R•port) Y•ar •nd 31 May 2026 ObJ•ctlv•s And ollvl¢kns I¢L¥ L•d•rshlp nd Pastorl Eng•g•m•nt The Lead Pastor. Bishop Dr. Steven Evans. baL3nces hls WKIW nallonol and international ministry with a slrfmg c(¥nmitmgnt to kcal pastoral caro. Ho r8guW maets with kral res¢dents. visits indivkluals in hospitsls and horS. and sharns Hoty coMrThJnn where approwigts. His Seeks lo provide 8 positive and wethming pTesence within the community. The trustees note with encouragement testinwith from indr¥idu818 of dNersg bad(grounds wtho have 6xpr8ssed wekomed, valued, and Indud&J thay feel wthin tho church community, induding those frC dlfferenl faith tr8dition8. How •ur a¢¢l¥lU•s d•lfv•r publkt b•n•fft The chority conllnues to benefll fr(Nn thework ofA$i Pastor Mikah Evans, who sarves as M8nag8r oflhg Conr1 Centre, the¢Mnity building owned by the church. Through her adershIp, tho Centr8 has welcomed Incmsing number5 01 Ictal fes&Jonts and expanded owaren8s8 of the solC•S and opprytunrtlbs 8vwlablo. She has 8Ctlvety oncouT8pJ volunteering from a dNerse cross-section of Ihg u>mmunity and has worked wlth o ronga ol thjnders to $upF sustainats'lty and growth durfng Challenging econom conditbns. The trustees comme1 h8rdilig8vK8. enthusia. arKI commttmontto corThnuntywellbolng. The chanty provides a free ccrfnmunty breaklaston thè first SurHlay ofevery month and every Thursday. Thesg iniliqlives are delNer8d ty ¥olunle8rs and resFond directty lo identtl loral needs. The F¢)Jd Bank operates weekly on Thursdays. with addltional SUPFthI offered throughout the weok to individuals and fammles In need. Th6 charity a180 contsnues lo hosl a Posl OffKe s6r¥e within the Connect Cantre, provided frog of charge. This Serve offews slgniknnt public benefiL partuw for older and bss mobile resldonts, by enabling access lo pensK)ns and essential thalty.
Living Faith Church Company Llmtt•d by Guarants• TrustO•8' Annual R•port (Incorporallng tho Dlroctofs R•port) (¢Ollllnwd) Y•ar ondod 31 May 2025 A¢hi•v•m•nts Ind p•rfornwno• During the year, the charity has continued to a¢t as a trusted communty hub. offering fry)d. prthal support arKF a w8lo)ming environment thos8 experncIra hardship. One exarwple of imw Nivofved an •Wy resident who had been unabl& to bav8 her and had been survNing on minimal fe£rfJ. Upon twxning awaie of har srtuation, voluntows prepared nutritious meals an¢J provided compgnionship and rgossurance. This supy)rt was made [#)ssib through donalod food and volunteer tim8. rg118¢ting tK)th communrty generosity ond effectNe coordinat The charity host&J thè annual TICCN Ccfflforerxx. duriTrJ whth Bishop ChrtStoph8r Hughes was c¢Jnsecraled in Oxford, and h¥0 Lay ministets basod al LivirvJ Faith ChurcW8v8Tend lan Aspinall and Reverend Ruth Hort0ere or(lained. Reverand Ruth Hlylon. 8n award-winning thal Sctrweacher. has brought enthusiasm. professKnalism, and strong pastoral commitrnenl to her ministy role. The trust88s are pleased wrth her contribution and ongoing d8Vekynl During the rapfxting year, thg charity a150 SFons(K&J and tsted a free ChrtStma8 Concrt and Community Meal at the MvKdonald Hotel. The event wa$ intsnthjnalty designed as an Incluslve outreach to mombws of the tho1 communty who may otherwise have feli isolated or unabla to participate In seasonal celgbralions due to Ilnano81 hard6hip. The concert f88lure¢J a live perfomwnce by Paul Jonos. Kcompanied by his wife Fiona Jone$, and was folbwed by a lull Chrisbnas dinror, yovmdad entirety fraè of ctwgg lo all attendees who were exparienclno flnancb81 diffufy. Th18 InaINe refiected the chadty's Cnmit to comp888ion. dnIty, and Incluskn, enSUng that no It)dlvidual falt gxduded during 8 time of year Ihat can be particularty challenglng for those fa¢ing 8confxmi¢ or wcial prassures. By combini1 rJJltur81 enrthnwnl. hospalIty. and pastoral care, the event created a welcomirMJ envIronffjnt Wh9 Peo? from all kgrOund5 were able to gath9r, enjoy lellcAvship, and experience supN)rt without $lynNg or excepknn. The tnjsteos regard this ev8nl as a clear demon$tratK)n of hcml the Charity seeks to mo91 both 8pirltu81 and prac1al nwjs, and to foster a s6n5e of bek)noing 8nd community for 811. The Larity b8ngfi1s from a and corryasswte ¥teer taam whose seNic has W a swJnifi¢ant posilivo im1 on the community. For mary kxal resNJents. LNing Faith Church and the Connect Centre have b8¢om& an importanl wt of their Sla1 and supFort neOrkS. In recognition of thr$ work. the charity was ThJmtnat8d or a Kw's A¥rdrd forvduntsry SeNice. rofflectlng the dJrall0n and impact of ts volunteers. FlnAn614l r•vl•w The finClaI results for the period undar r8vw shcThv an ovarall suwus of £13.915. wthlch has been in linewith Trustees, exFe¢tslions. The Trustees feel thaL given thèsan economic conditions, the Church should again Show a small surplus at the concl1( of the nexi financial 0d.
Living Faith Church Company Limil•d by Guarant•• Tta•s. Annual Rgport (Incorporating th• Dir•ctorfs R•port) Year •nd•d 31 May 2025 Pl•ns lor fur• p•rfods The tnjstees intend lo conllnue devdcwng trrt)th WLYship arKI community aCtN&S, strengthening partnerships. and resFrf)rKJing to local need5. The Ch remains ts)mmitied lo sustainability. induslon, and the Igoing delivery of Wb1 benefiL Small ¢¢)mp•ny pmlsl•ns This report has been prepar&J fft att¢fdarKo wilh the pr)n$ applicablo to compan189 entNled to th8 small companies exampbon. The trustees, onnual report was apwov8d M ... . Iwstegs by.. .. al 8ign8d on beham of the t*)ard of Blshop S L Evans Tru8tg8
Living Faith Church Company Limitad by Guaranto0 Ind•pendent Examin•rfs R•port to th• Trusta•s of Livlng Faith Church Y•ar •nd•d 31 May 2026 I rewrt to the tru$l8es my 6xamlnat)n ofthgfinancial ststemants of Living Faith Church Ilhe ch8rfty'} for the y6ar ended 31 May 2025. R•sponslbllltl•s and basls •f r•p•rt As the trustees of the company land also Its directThs for the puryx)ses of company Faw) you 8r& responsibfe for thts preparation of the financial stslements in accordancè with the requirements of th8 Companies Act Ilhe 20C6 Arf). Havlng Satisfi mysew that the accounts of ts company are rK>t required to bo aL#Jited under Part 16 of the 2008 P£1 and arg èligible for Independent examinatK)n. I report in reSPt of my examination of the charity's accounts as carried out under section 145 of tho Chari1585 Act 2011 1.the 2011 ACYI. In carrying out my èx8rrnatIOn I have folhxed lh8 Dir$ givon by the Charity CorNnission under section 14515llbl of the 2011 ACL Ind•p•nd•nt •x4mln•fs stat•m•nl I have compkntgd my examlnalTh. I confimi tho1 rn matters h8¥e come to my attenlion in connectkjn with th8 examinatlon givlng me causè lo tll8vo.' a¢0nting record8 were I1 kept In res of ts charity a8 wuir&J by 8th 386 of the 2LK6 Prt or finarKid ststements do not with those retsxds.. (Y Ihe financial statements do not with the aUnts"fig wuirem8nts ofsection 398 ofthe 2tt6 Act other than any requirement that thg accounts glve a 'tn and fairf ¥1 whkh 1$ not a matter ¢onslder8d as part of an indeFendenl examinotion., or the financlal 81atement8 havo not been prepaT&J in accordanco with the and princie5 of th8 ststenI of Recommended Prtic¥ for a¢untInG and reporting by charities applicabl8 to charilies preparing their acc(yJnis in n( th tha Financial Retxxting Stsndard applicab in the UK and Republ of Ireland IFRS 1021. I have no concerns and have comè OsS no other matters in conrli0n with the examination to whlch attenlbn should be dr8wn in thls report in order to enabkn 8 proper un¢J8tstsnding of the acLounts to bo raached. Mr G MattcKks FCA Independent Examin6t 18 Mulberry Avenu Tum5kne Bu5ine5s Park dnes Cheshire WA80 /i/ilz
Living Faith Church Company Llmlt•d by Guarant•• Slat•m•nt of Financial Activiti•s (including incomo and •Xp•ndlr• account) Yr ondod 31 May 2026 2026 2024 fvrKIs fulS TgtAI funds Total funds In•om• and •nd•wm•nts Donation3 and leg T•tl In¢•m• 77.630 25.213 102,843 I,84fj 77,630 25.213 102,843 100,848 Exp•ndttur• Expenditure on charitsblo ts¥ll Totsl •xp•ndltuM 73.438 15,492 88,928 82.979 73.438 15,492 88,928 82,979 N•1 Ine¢mi• and Th•t mov•ffl•nl In funds 4.194 9.721 13,915 t7,887 R•¢on¢lll•lk)Th •f funds Totsl funds brought foTh¥ard Total funds TTI•d I•1rd 241.5C 241,fj08 266.421 223.839 241.506 245,7LKI 9.721 The statemonl of finoncial activit IrKIleS 811 ggins and k)s8es rec4JgniJ In Ihe yg9r. All Income and exp8ndibJre dèrive from rx)ntlnuirvJ octt'villes.
Living Faith Church Company Llmit•d by Guarants• Statsmont of Flnancial Position 31 May 2026 2025 2024 FIX •$5•ts Tanaible fixed assets 12 188,034 188,370 Curr•Tht •ss•ts Debtors Cash at bank and in hand 13 17.2fj6 61.963 $9.211 9,502 46,265 $5.767 Cr•dltoTr: amounts llllng du• wlthln +)Tr• y• N•t aurr•nt ass•ts 14 1,832 2,631 67.387 53,138 Totsl •ss•ts l•M ¢urr•nt Ilabllltl•s N•¢ ass•ts 266.421 266A21 241.508 241,5tl8 Funds of th• #hirlty ReStrted fun¢Js Unrestrieted fijnds 9.721 246.700 266.421 241.508 241,X T•tl aharlty fund• 17 For the year ?nding 31 May 2025 the ¢harity wa5 entitsj to aXempln from audlt undèr sectknn 477 of the Companles Act 2006 reLqling to small companies. Dlrectors, re8wnslIIO8'. The mmbers have not requir&J thé CLJryany to obtaln an audit of its finar181 sl8t8mgnts for the year in quest)n in accordan(x with section 476. The dlroctorB &kn(y•A8dge thotr rnspon8ibilities trcomFtylro with tha requlrem&nts oftho AGtwhh rasp8cI to accounting rKords and the preparatiort of financial slatements. These financid statements have teen wepared in attoTdarK• with psn8 8ppltsbl& to comp8nies subj'act to the Sm1 companM' rggimg. These financi81 ststements wera approved by the board of tntsteos and authorised for issue on .&A.¥..&&{. and are sign&J on behalf of the knrd by: Bishop S L Evans Trustee
Living Faith Church Company Limit by Guarants• Nots8 to tho Financial Stat•Mts Y•ar •nd•d 31 May 2025 G•n•rnl In1•MlS•fi The charity is a putlic t•nefft entity and a wivate company limibj ty guarantee. register in Engknd and Wales and a registered charty in EThJnd and Wa. The address of the règlster&J office r6 LNirvJ Faith Church. 25 Church StreeL Offell. V4fjgan. IM15 8TG. 8tst•m•nt of compllan financk?1 5talem&nts hove teen preparthj in cOmplnce wtth FRS 102, The Financlal Reporting Standard applicab in the UK and the RapUbl of Ireland., Ihe Statement of Recommended Pfactice to choritss preparing Iheif o¢¢ounts in a¢cordanc8 With the Flnancial Raporting Standard al¢able in the UK Repu of Ireland IFRS 1021 ICharitl88 SORP IFRS 10211 and the Compan$ Act 2(. A•c•unllno pollol•s Basls of prnpartl¥)n The financial slatsnwts have been prepared on th8 historlcal cost baslg, as tytsjlfigd by Ihg fevalualion of (rtain financial assets and 1kqbi1it InVeslffnl properth8s rrnasured al f8lr value through Inco or expendl)Jrg. The finaKkql st8t8m8nts are prepar•J In stefling, whkh Is tho fUtiOnal currency of th8 entity. G•lng eona•rn There arè no matertol uncethntss aboul tharity's abilty to ¢tinu&. Judg•m•nts •nd k•y sour¢ ol •stlmtlon uM•rtalnty The preparation of the flnancw ststOnWts rvIre8 nwn89gm8nl to make ILernents, 88timates and assumplions that affecl the amounts wx)rted. These estimalgs and judgements 8re contsnualty reviv4ved and arg based on experignco and other factors, indudlng expectations ol fubjra events that are bgligvod to be rea8onatA8 und8r the ciNl0•s. Fund a•¢0 Unreslrictsd funds are avallaW* for at the dlwolion of thè InJ8t lo further any of the ¢h8rty's purposes. D8svJnaled fijnds arn Unrestri bjnds earm8W by th8 trustees fry pathular future project or commitrn8nt Restrlcled fvnds are subj'ected to restriclions on their 8xFlUre dedared by the donor t¥ through the tern ol an appeal. and fall into one oflwo sut&classes'. restrKt&l inf?)n fvnds orendowmant funds. 10
Living Faith Church Company Llmit•d by Guarants• Notss to the Financlal Stat•m•nts Year •nd•d 31 May 2026 Accountlng pollol•s In¢omlng r•swrn•s AJI incoming resources are IrKtuded in the slatement of finarKial athrbes when 8ntillomonl ha5 passed to the charity,. it is probable that the ac0m tOfits 8&wat&J wth tha tranwlKJn will flow lo the charity and th8 aftnI can te reliabty mèasured. The folkmng sp8cific pol+ues are aPpld to partkuLgr categories of iNxm8: income from donatbons or grants is rwnised wh8n there is evhlenc of entfjuerrnt to tho gift, leIpl is probable and its annI be rrnasurJ rla. gxy Inu)me is recognised wthen re¢elpt is probablg aj ent1lienll8 aStabllsh8d. Income from donalfjd g(KrfJs is m8asured at the fair value of the goods unl8ss this is Impractical to measure reliabty. In whKh case valuè is derived from the cost to tha donor or the esllmat&J resa valua. Oonal&J facilities and servw are rwni*J In the accounts on received rf the value can be m8asur•J. No amounts Included for th8 contribution of oen8raJ vdunl88rs. i1orne from contracts for the suppty of Is rwnlwl wlth the dèllvery of tha C¢tracted sory. This ts Classi a$ Unfestrica fvnds unless th8re 1$ a ¢traCtUal requlremenl for it to spent on a particular purp08e and ietum8d if UnSnI. in which case 51 may be regardad as restrictsd. R•sourMs •xp•nd•d Exp8ndlture18 recognl88d on an aL4 b381$ 88 8 liabilty i8 incurrg(l. Expenditure Includes any VAT which cannot be lully recove, 8NJ Is clas81fi8d under headings of the st9toment of financl81 livities lo which rt reuqles.. expenditure on raising funds inctudes the costs of all fundraiskno actlvilles. events, non- charitable trading activities, and thè Sa of donalwj gwjs. exp8TrYiture on tharitsble thtie8 inc4udes all costs incurre¢J by a charity in undertaking tivitss that further its charitsble aims for the benefit of its benefiuaries, including those supW cs)sts and o)sts relating to thg govemancè of the thanty apt¥ytlon&J to chatable activit. otherexpendilure all ex[KIll tho1 is nelth8rfelatsJ to rnisirw funds for tho tharlty nor part of its expendiiure charilablg activitss. I costs are albxated to expandire categrn relleclirwJ thg use of the r8scMJrco. Dorect costs 8ttrIbutab to a single ti¥ty are alkKated directty to that activity. Shared costs are apportioned baknn thè activrties they contn.iwte to on a reasonab. justtfiable and consistent basi8. rang11 •ss•ts Al fixed assets are inilialty led at Djst 11
Living Faith Church Company Limit•d by Guarant•• Notss to tho Financial Statsmonts (c Yur •nd•d 31 May 2025 Aocountlho pdkl•s f¢onth) D•prlItI• Depreciotion l¥ CabJL?t so 88 to write off Ihg Cost orvalualion of an assrt knss its reswjual value, ovar the usoful ecorKJmK life ofth asset as folkAvs'. EquIprrI 25% reduang balance Imp•lrnMnt olllx•d ass•ts A revSew for Indulors of impalrm8rtt Is crrled rArt at each roFQrtng date. with the T0Verable arnnI being estimated where such indicators oXi$t. Ihfftere thè carrying value exceeds the recoverable arUn[ the asset is w)ydiryty. Pr)r impalm)8nts are also reviewed for pjssible reversal at each reporting date. For the wrpose8 of Irrwlmnt testing. ¥thgn li IB not P068ible to estlmgts the Tlerab arTr)unl of an indNidual asset. an gstimal8 is made of tho rg¢overabl8 arrUnt of thg cash-generating unll to whth the assgt bekngs. The ¢ash-oener8ting unrt is the smallest Klgntyfiabb group of assets that indudes the asset and Generates ¢8sh InflCN that largety indep9ndent of the cash inflows from other assets or groups of as80ts. For ImpalmnI testing of ocKyJwlll. tha goodwll acquired In a business combination is. from the ao]uisilion dats, alkThled lo exh of th8 cash4enerating unbts that are èxpected lo benefll from th8 synergies of tt)e cfjmtrinotion, wrespeth of whether other assets crf IlabMth$ of the charoty are 888hJned to those untt8. Oov•rnm•nt •r•nts Govemmgnl grants are reCCgnts al th9 18ir value of thé 88881 re¢eivad or recthvable. Grants are not reccgnised unttl thore is reasonablo assurancè that tho charity will compty with the wndrtions attaching to them and the gremts will b8 re¢eNed. VJhgr8 tho grant 0096 not imFOS8 specifoj future p0rfrymancelaknd o)nditions on the lPlent, il is recognised in in¢ome when the grant prrxeeds are fved or receivable. Wiere the granl d$ imkx)se $CIfied fvtura performanc&relabJ cond6 on th9 recipient, it Is re¢ognised in income only when the performance-related condith)ns have been mot. There grants received are pflor to satssfying Ihe reverbUO rnIti critsria. they are rwnised as a liabty. Fln•nclal Instrum•nts A financi81 asset or a financial liability is recoJnised wthen the entity becomès a paty lo the ¢traCtUal provisicrfbs olthe instrum8nt Basic finarKial instruments am inilkqlty recc*Jnised at the arrwnt recepi8ble or p8yabl8 irlUding any rèLgtad transaction costs. Un$S the arrangert o)nstrtut8s a fin3ncirvJ transaction, where il is recognised al tho present ¥u& ol the fulwe paym8nts discounted al a markot rate of interest for a sirnikgr dgbl instrument 12
Living Faith Church Company Llmit•d by Guarante• Notss to tho Financlal Statsmanls I¢&70) Y•ar 0nd 31 May 2025 A¢ulIng polkl•s fconthwo D•fin•d trIbUtIOn pknns Contributions lo defined contributhjn plans are rwniwj as an 8Xk)ense in the Fwlod whkh the related seryre is provid. PrepaMI conlribubons are rwnis8d as an asset to the 8xt8nl that the prepayment will bad to 8 reduction in fijture paynts or a cash r8fund. )Mn contributions are expXed to b8 settsj within 12 month$ of thg end of the rep)rtino dale in which thg employees render the relal&l service. the Ikgbility is measured on dlscounled present value baws. The unwindinu of the dlscount Is rKoJnised as an expense in th8 poriod in whth it arises. Llmlt•d by ou•r4nt•• The company is linwled by guarnnteo ol m8mbwB and dogs not hove a sh&r8 capital. The liablllty of members is limitod to £1. D•rthM And 1•gl•S Unrestrthd ReStted T•tl Funds Funds Funds 2026 Donatlons Glfts 8 donatn$ 77.630 Tl,630 Gr•nts Lottery fvnd GovernThnl grnnl Inc Other grant incom8 20,000 2,483 2,730 20,000 2.483 2.730 77.830 25,213 102,843 Unrestric1 RestrKt&J Tol81 Funds Funds Funds 2024 DonatloThs Gifts & donations 84.049 84,049 Giants Lottery fijnd Govemmenl grant inco Other grant incc¥M 9.750 6.347 700 9,750 6,347 700 84.049 16,797 100.846 13
Living Faith Church Company Limitod by Guarants• Not•s to th• Finan¢ial Ststsm•ntS Yr •ndod 31 May 2026 Exp•ndttur• on charltsbl• •thlll•s by fund typ• Unrtistri Restrkt&J Tot•1 Funds Funds Funds 2026 Dit ch9rltob thitios Supwrt costs 72.140 1.2 15.492 87.632 1.296 73.436 15.492 88.928 Unrnslrthj RestrKbJ Tolal Fund$ Fur¥Js Funds 2024 DIrt charitable xtivities SupFQrt COBts 16.797 81,677 1,302 1,302 66,182 16,797 82,979 Exp•ndlturn •n ¢h•rhbl• atl¥lll•s ty otlvlty typ• SupFQrt T•t•l fund$ 2026 Total fijnd 2024 dirty Dlrect chadtsble &VleS Governance costs 87.632 87,832 81,677 1,302 82,979 1.298 1.296 87,632 88.928 N•t lTho•m• Nel trme Is ststed after ¢hargiry1lcrjit1r)'. 2026 2024 Depredallon of tangible fixed assets 448 Ind•p•nd•nt •x4mlnatl•n fws 2026 2024 F86s payabS& to the Independent examirw fr)r Independgnt examinalion of tt19 finaltraI slat8m8nls 10. 8t•ff ¢osts The ti)tal 8taff costs and 6mpbyee beneffts for tho retKwling Fwiod org analysed as follows.. 2026 2024 Wages and salaries Empbyer contributions to K)n p 38.079 769 39,502 828 40.328 14
Living Faith Church Company Llmit•d by Guarantse Notes to th• Financlal Statsm•nts (¢th• Ymr •nd•d 31 May 2026 10. 8taff xsts Thg average head count of emF4oyees during the year wa5 212024.. 21. The averoge number of full-time equiva1 employe8s during the year is an8tyJ as follcNts'. 2025 2024 No. Number ofslaff No employee recew emphjyee benefits of Ihw £OO,CM)O durfng Ihe y88r {2024.. Nill. 11. Trnsts• r•mun•r•llon Ind •xp•nMs On8 ol the trustees has been pald ren¥Jnerat)n frcrfn 8mploYThnI with ts thwity. 12. T•n•lbl• Ilx•d Ass•ts Land arKI tsjisdings Equlpmènt Total Cost At 1 Jun• 2024 31 My 2026 D•pr•¢l•tlon At 1 June 2024 Charge for the year At 31 May 2026 Carrylnq amount At 31 M*y 2025 At 31 May 2024 187,028 12,992 200.018 11.648 338 336 11. 11,984 187,028 187,026 1,008 188.034 188.370 13. D•btors 2025 2024 Other dgbl(Ks 17.206 9.502 14. Cr•dltors: amounts hlllng du• wllhln on• y••r 2026 2024 Accruals and deferred income Social srity and oth•r tsxe 2,037 712 1,832 2,631 16
Living Faith Church Company Llmit•d by Guarants• Notes to tho Financial Statements (##• Y•ar •nd•d 31 May 2026 16. P•nslons and •th•r p•$¢ r•tlr•m•nt b•n•llts D•fin•d ¢•ntrlbth plans The amount rec(yJnisgd in incom or expondilurg as expense In Telalion to defined contrfbutbn pLqns was £78912024.. £8281. 18. Oov•mm•Tht grants The amcJnts rwini8&J in the flnancial statemants for govammant grnnts arg 0$ fr)Ilw6: 2026 2024 Rwnlwj In Ir0 from ¢J8S and19g. (>)vemffwl grants I10m9 2.483 8,347 17. An•tysls •f ¢h•rllabl• funds UnMlrl¢t•d lund• Al 1 June 2024 At In¢oTh Ex1tUre 31 May 2025 General lunds 241.5 77.630 173,4361 246,700 At Incomè Expendlture 31 May 2024 1 Jun8 2023 Goneral fvnds 223.639 84.049 166,1821 241,5t R•strlrt•d fvnd¥ At 1 June 2024 At Incorrn EXFdtture 31 My 2026 8uSldlng Fund 25,213 {15,4921 9,721 1 Jun8 2023 Incy)m8 Expendhure 31 May 2024 Building Fund 18.797 116,7971 18
Living Faith Church Company Limited by Guaranto0 Notss to th• Financial StatsMts (•thithu• Y•ar •nd•d 31 May 2026 17. Analysls of ¢harftabl• funds i¢L¥th During the year, Liviro Faith Church TrY8d grants frcrfn the folhxing frJt)ders, in fvrtheranco of ifs charitable activities.. National Lottery gan BorowJh Coundl. Vknn vAcoming space fvrvj V¥lgan Borough cnc41- SupF(Nling csynmunrtw fund Forever Manchosler Fe•Jing Brftsin 18. Anatysls •f ss•ts b•lfi funds Unrestric R8strkt•J T•tsl Fund$ Funds Funds 2025 Tangible fixed 8ssets Curronl a8$8ts Creditors less than 1 yew 188,034 59.498 11.8321 188,034 6•.219 11,8321 266,421 9.721 245,700 9.721 Unrgstrictod Totsl Fund8 Funds Funds 2024 Tangible fixed assets Current assets Creditors than 1 year N•t •ss•ts 188.370 55,787 12.6311 241.508 188.370 55,767 12,631) 241,506 19. Flnan#ll InstNm•nts The company currenty hokls no financial inslrumènts. 20. R•lat•d rtI•* Included in wag6s and in thè firwKial ststements i8 the amount of £25,50212024 £25,502), whith is the sgL4ry of one of the Irustees, empknyed in the role of pastor. Alyo included is Ihe anNyJnt of £12.81212024 £14.1KlI. Wh is the saw of the spouse of a trustee. employed in tho role of cWrd1t01. 17
Living Faith Church Company Limit by Guarant•• Manag•m•nt Infomiation Y•ar •nd•d 31 May 2026 Th• followlng pays do nal fonn of th• fln•n¢l•l st*l•m. 18
Llving Faith Church Company Limitod by Guarantso D•tail•d Stat•m•nt of Financial A1viti•$ Year Ondod 31 IAay 2026 2026 2024 Incorn• and èndowm•nts Don•tlons and l•gacl•s Gift5 & donab'ons Lottery fvnd Govemmenl grant incom8 Oiher grant inccrn Tl.630 84,049 9,750 6,347 700 2A83 2.730 102.843 1W,846 Tot•1 In¢om• 102,843 1).84& Exp•ndllur• Exp•ndltur• on •harftbl• •atlvltl• Purchases Wages and salarfes Pension costs Rates and water Light and heal Repairs and maintenance Insurance Other mot/tr8¥ c08ts Legal and professb)n81 fee8 Othgr office costs Depraciation Other busin888 CO8ts Grfts Resources 12.333 38,079 769 6,062 13,399 39,502 826 4,829 4.475 1,071 8.163 1.296 4.447 1,302 273 336 8.016 167 1878 3,660 3,392 725 1,181 2,716 3,875 MissJns AdvertisitVJ 8nd prOn)tOft Courses 1277 12 88.928 82,979 Total •xp•ndllur• 88.928 82,979 N•t Incom• 13.918 17,887 19
Living Faith Church Company Limitod by Guarantso Not•s to tho D•tailod Stat•m•nt of Financial Activities Ymr •ndod 31 May 2026 2026 2024 Exp•ndltur• on eh•rttlA• ollvlt Dir•ct ¢haritabl• a¢tiviti•s A¢tlvltl•s und•rt•k8n dirncty Purchases Woges and salarlos Pension costs Rates and water Lh1 and heat Repairs and maintenonco In8uranc Other ltOrItravfjI costs Other office costs DepfaClIon Other busine88 costs Gifts Resources 12.333 38.on 769 5.052 4296 13.399 39,502 828 4,829 4,475 1,071 836 8,163 4.447 273 448 3,392 725 1.181 2.718 3,67S 38 12 8,018 167 1878 3,866 1,341 MSs8kJns Advertlslng and promoth Cournes 87.832 81,677 Gov•rn•nM ¢0gts Governance cosis- actountsncy fe 1,296 1.302 Exp•ndMur• •n •h•rltsbl• *#ll¥ltl•• 88,928 82,979