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•t*lls
R•ght•rnd ¢h•rlty nam•
LNing Foith Chur
Chldty rnglstratlon Thum1￿1
1147718
C•mpTry r•qlstratlon 08053260
Pflnclp*l 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 m*n*o•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 r￿uIrements of the Charity commi￿10n.
The In18tees Ove￿88 the Strateg￿ dir￿lI0n 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• DIT￿t0￿5 Rw>rt)
Y•ar •nd•d 31 May 2026
Obj•dlv•5 and a¢thiltl•s
The charity's prirrAry ow is the advance1r￿t 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 0lrtr￿h. The church provides rngukgr Christian %brJrship and prayer
$orvic*8. including Sunday Serv￿ addibon81 m88tings hekl throughout thewoek vkq homg g￿up8.
To ensu￿ ac￿sIbI1ty, the ¢hanty also delNers V•*ekty online seThK¥s. supported by establishgd
YouTube, Facetook, aThJ InstsgTam platI￿rns. enat41ng parbcipat*)n by those unable lo attend in
person.
The charity conducts core Christian sWvi￿8 induding bgplbms. fvnèrnls. and marri4os, offerSng
paslor818UPPOrt to indfvlduals and faTrwli98 at signifKant In thelr liv85.
Compassion miniStr￿S form a central partofthe ¢hanty's and inclLMJe pr8y8r for healing, gffKJtional
SUPForL and praclical care wthin both the thurch and the wider comnwnity.
Publlo b•n•fft
The Irusteas have had due regard lo the Charlty Commissw's guldarth ¢)n publi¢ bwwfit and conllm)
that th8 charity's acti￿1￿¥ 8re Carl￿ oul lor tht benefit of tho publK.
Living Fallh Church 8ery88 the wldèr eommunty through a r8rvJ8 of inclu$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 ￿lI￿d Re-Lov&J
The charlty also provides practicxl assist8rK• lo vulnerable indNiduo1s, Includkng coun8èlllng, charitable
flnonc181 support, fijrniture. fc¢4J, and essential househokl items. t￿Or tha past yew, the weekty food
pantry has eXpan￿j synlficanlty and has t￿A)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.cipa1￿n in Churches Together. 11 has also develowl respectful and
constr￿1￿9 refatK)nships wilh intemalional ministers, churches, and miSS￿ary organisations, and
engages positsvety wth indNiduals from a range of faith backgrounds, induding Muslims, j￿$, and
Hindus, F￿n￿l￿g inc￿$￿. 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 Pastor*l 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 hor￿S. and sharns Hoty coMrThJn￿n 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 Conr￿1 Centre, the¢￿M￿nity building owned by the church. Through her ￿adershIp, tho Centr8
has welcomed Incmsing number5 01 Ictal fes&Jonts and expanded owaren8s8 of the so￿lC•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 comme￿1 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 identt￿l 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 Serv￿e 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 exper￿ncIr￿a 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 Hort0￿ere or(lained.
Reverand Ruth Hlylon. 8n award-winning thal Sctrw￿eacher. has brought enthusiasm.
professK*nalism, and strong pastoral commitrnenl to her ministy role. The trust88s are pleased wrth her
contribution and ongoing d8Veky￿nl
During the rapfxting year, thg charity a150 SFons(K&J and ￿tsted a free ChrtStma8 Conc*rt 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 diff￿ufy.
Th18 In￿aINe refiected the chadty's C￿nmi￿t to comp888ion. d￿nIty, and Inclusk*n,
enSU￿ng 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. hosp￿alIty. and pastoral
care, the event created a welcomirMJ envIron￿ffjnt 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 prac1￿al nwjs, and to foster a s6n5e of bek)noing 8nd community for 811.
The L*arity b8ngfi1s from a and corryasswte ¥￿￿￿teer taam whose seNic* has W a
swJnifi¢ant posilivo im￿1 on the community. For mary kxal resNJents. LNing Faith Church and the
Connect Centre have b8¢om& an importanl wt of their S￿la1 and supFort ne￿OrkS.
In recognition of thr$ work. the charity was ThJmtnat8d or a Kw's A¥rdrd forvduntsry SeNice. rofflectlng
the d￿Jrall0n and impact of ts volunteers.
FlnAn614l r•vl•w
The fin￿ClaI 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 concl￿1(￿ of the nexi financial ￿0d.

Living Faith Church
Company Limil•d by Guarant••
T￿￿ta•s. Annual Rgport (Incorporating th• Dir•ctorfs R•port)
Year •nd•d 31 May 2025
Pl•ns lor fu￿r• 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 I￿going 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$l8es my 6xamlnat*)n ofthgfinancial ststemants of Living Faith Church Ilhe ch8rfty'}
for the y6ar ended 31 May 2025.
R•sponslbllltl•s and basls •f r•p•rt
As the trustees of the company land also Its directThs for the puryx)ses of company Faw) you 8r&
responsibfe for thts preparation of the financial stslements in accordancè with the requirements of th8
Companies Act Ilhe 20C6 Arf).
Havlng Satisfi￿ mysew that the accounts of ts company are rK>t required to bo aL#Jited under Part 16
of the 2008 P£1 and arg èligible for Independent examinatK)n. I report in reSP￿t of my examination of
the charity's accounts as carried out under section 145 of tho Chari1585 Act 2011 1.the 2011 ACYI. In
carrying out my èx8rr￿natIOn I have folhxed lh8 Dir￿$ 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 t*ll8vo.'
a¢0￿nting record8 were I￿1 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 a￿Unts"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
princi￿e5 of th8 stste￿nI of Recommended Pr￿tic¥ 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 conr￿li0n 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•ndl￿r• account)
Y￿r ondod 31 May 2026
2026
2024
fvrKIs
fu￿lS TgtAI funds Total funds
In•om• and •nd•wm•nts
Donation3 and leg￿
T•t*l 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￿ IrKI￿leS 811 ggins and k)s8es rec4Jgni*J 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 l*lllng 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
ReStr￿ted fun¢Js
Unrestrieted fijnds
9.721
246.700
266.421
241.508
241,X
T•t*l aharlty fund•
17
For the year ?nding 31 May 2025 the ¢harity wa5 entitsj to aXempl￿n from audlt undèr sectknn 477 of
the Companles Act 2006 reLqling to small companies.
Dlrectors, re8wnsl￿I￿IO8'.
The mmbers have not requir&J thé CLJryany to obtaln an audit of its finar￿181 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 p￿s￿n8 8ppltsbl& to
comp8nies subj'act to the Sm￿1 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•M￿ts
Y•ar •nd•d 31 May 2025
G•n•rnl In1•M￿lS•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 EThJ￿nd 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 cOmpl￿nce 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 a￿l¢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 prnpar*tl¥)n
The financial slatsnwts have been prepared on th8 historlcal cost baslg, as tytsjlfigd by Ihg
fevalualion of (*rtain financial assets and 1kqbi1it￿ InVeslff￿nl properth8s rrnasured al f8lr
value through Inco￿ or expendl)Jrg.
The finaKkql st8t8m8nts are prepar•J In stefling, whkh Is tho fU￿tiOnal 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 •stlm*tlon uM•rtalnty
The preparation of the flnancw ststOnWts r￿vIre8 nwn89gm8nl to make IL*ernents, 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 ciN￿l0￿•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 8xF￿l￿Ure 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 ac￿0m￿ t￿Ofits 8&wat&J wth tha tranwlKJn will
flow lo the charity and th8 aft￿￿nI can te reliabty mèasured. The folkmng sp8cific pol+ues are
aPpl￿d to partkuLgr categories of iNxm8:
income from donatbons or grants is rwnised wh8n there is evhlenc* of entfjuerr￿nt to tho
gift, le￿Ipl is probable and its an￿￿nI be rrnasur*J r￿la￿.
gxy Inu)me is recognised wthen re¢elpt is probablg a￿j ent1lien￿ll8 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.
i1￿orne from contracts for the suppty of Is rwnlwl wlth the dèllvery of tha
C¢￿tracted sory￿. This ts Classi￿ a$ Unfestric￿a fvnds unless th8re 1$ a ¢￿traCtUal
requlremenl for it to ￿ spent on a particular purp08e and ietum8d if UnS￿nI. 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 cha￿table
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 expandi￿re 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•pr￿lItI•￿
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'.
EquIprr￿I
25% reduang balance
Imp•lrnMnt olllx•d ass•ts
A revSew for Indulors of impalrm8rtt Is c*rrled rArt at each roFQrtng date. with the T￿0Verable
arn￿nI being estimated where such indicators oXi$t. Ihfftere thè carrying value exceeds the
recoverable ar￿Un[ the asset is w)ydiryty. Pr*)r impalm)8nts are also reviewed for
pjssible reversal at each reporting date.
For the wrpose8 of Irrwlm*nt testing. ¥thgn li IB not P068ible to estlmgts the T￿lerab￿ arTr)unl
of an indNidual asset. an gstimal8 is made of tho rg¢overabl8 arr￿Unt of thg cash-generating unll
to whth the assgt bekngs. The ¢ash-oener8ting unrt is the smallest Klgntyfiabb group of assets
that indudes the asset and Generates ¢8sh InflCN￿ that largety indep9ndent of the cash inflows
from other assets or groups of as80ts.
For Impalm￿nI testing of ocKyJwlll. tha goodwll acquired In a business combination is. from the
ao]uisilion dats, alkThled lo exh of th8 cash4enerating unbts that are èxpected lo benefll from
th8 synergies of tt)e cfjmtrinotion, wrespeth of whether other assets crf IlabMth$ 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 p0rfrymance￿laknd 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 $￿CIfied fvtura performanc&relabJ cond￿6 on th9 recipient, it Is re¢ognised in
income only when the performance-related condith)ns have been mot. ￿There grants received are
pflor to satssfying Ihe reverbUO r￿￿nIti￿ critsria. they are rwnised as a liab￿ty.
Fln•nclal Instrum•nts
A financi81 asset or a financial liability is recoJnised wthen the entity becomès a paty lo the
¢￿traCtUal provisicrfbs olthe instrum8nt
Basic finarKial instruments am inilkqlty recc*Jnised at the arrwnt recepi8ble or p8yabl8 ir￿lUding
any rèLgtad transaction costs. Un￿$S the arranger￿t 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¢￿&7￿0￿)
Y•ar 0nd￿ 31 May 2025
A¢￿u￿lIng 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 pay￿nts or a cash r8fund.
)M￿n contributions are ￿ exp*Xed 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•g￿l•S
Unrestrthd ReSt￿ted T•t*l Funds
Funds
Funds
2026
Donatlons
Glfts 8 donat￿n$
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
Unrestric￿1 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
Y￿r •ndod 31 May 2026
Exp•ndttur• on charltsbl• •thlll•s by fund typ•
Unrtistri￿ Restrkt&J Tot•1 Funds
Funds
Funds
2026
Di￿t 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
DIr￿t 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
dir￿ty
Dlrect chadtsble &￿V￿leS
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 tr￿me Is ststed after ¢hargiry1lcr￿jit1r￿)'.
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 final￿traI 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 equiva￿￿1 employe8s during the year is an8ty*J 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 8mploYTh￿nI with ts thwity.
12. T•n•lbl• Ilx•d Ass•ts
Land arKI
tsjisdings
Equlpmènt
Total
Cost
At 1 Jun• 2024 31 M*y 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 s￿￿rity 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•$¢ r•tlr•m•nt b•n•llts
D•fin•d ¢•ntrlbth plans
The amount rec(yJnisgd in incom or expondilurg as ￿ expense In Telalion to defined contrfbutbn
pLqns was £78912024.. £8281.
18. Oov•mm•Tht grants
The amc*Jnts rwini8&J in the flnancial statemants for govammant grnnts arg 0$ fr)Ilw6:
2026
2024
Rwnlwj In Ir￿0￿ from ¢J￿8￿S and19g￿￿.
(>)vemffwl grants I1￿0m9
2.483
8,347
17. An•tysls •f ¢h•rllabl• funds
UnMlrl¢t•d lund•
Al
1 June 2024
At
In¢oTh Ex￿￿1tUre 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 EXF￿dtture 31 M*y 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 StatsM￿ts (•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 c￿nc41- SupF(Nling csynmunrtw fund
Forever Manchosler
Fe•Jing Brftsin
18. Anatysls •f *ss•ts b•l￿fi 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#l*l 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 £14.1K￿lI. Wh￿ is the saw of the spouse of a trustee. employed
in tho role of cWrd1￿t01.
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 A￿1viti•$
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 •harft*bl• •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
Miss*Jns
AdvertisitVJ 8nd prOn￿)t￿Oft
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•rtt*lA• *ollvlt
Dir•ct ¢haritabl• a¢tiviti•s
A¢tlvltl•s und•rt•k8n dirncty
Purchases
Woges and salarlos
Pension costs
Rates and water
L￿h1 and heat
Repairs and maintenonco
In8uranc
Other ￿￿ltOrItravfjI costs
Other office costs
DepfaC￿lIon
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