2023-03-31-accounts - The Living God Church

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Trustees' Annual Report for the period

		Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod
		From	Period start date				To	Period end date
			Day 1st		Month April	Year 2022		Day 31st	Month March	Year 2023

Section A			Reference and administration details

Charity name					The Living God Church

Other names charity is known by					TLGC

Registered charity number (if any)					1148307

	Charity's principal address				32 Munnings Close
					Basingstoke
					Hampshire
					Postcode				RG21 3EH

	Names of the charity trustees who manage the charity
	Trustee name			Office (if any)			Dates acted if not for whole year			Name of person (or body) entitled to appoint trustee (if any)
1	Hazel Mallare			Joint Chair
2	Joel Jose			Joint Chair
3	Grace Tolero			Finance Lead - London
4	Marcel Wayne Foronda			Finance Lead - Basingstoke
5	Genevieve Barnett			Finance Lead - Sunderland
6	Genevieve Gutierrez			Business Support
7	Rex Arellano			Business Support
8	Maria Cristina Dano			Finance Lead - Southampton			Resigned February 2023
9
10
11
12
13
14
15
16
17
18
19
20

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	Names of the trustees for the charity, if any, (for example, any custodian trustees)
	Name	Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser	Name	Address




Name of chief executive or names of senior staff members (Optional information)
Joseph Pascual - Senior Pastor Maridane Seva, Irene Pretty and Emelyn Yabut have been appointed as new/additional trustees from 1st April 2023, which is the start of the next financial year following the period covered in this report.

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Trust Deed
(eg. trust deed, constitution)

How the charity is constituted Trust (eg. trust, association, company)

Trustee selection methods Appointed by the Board of Trustees (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

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Section C Objectives and activities

Section C Objectives and activities	Section C Objectives and activities

Summary of the objects of the charity set out in its governing document	To advance the Christian faith in the UK and Philippines in such ways as the Trustees shall think fit, including, but not limited to: a) Conducting worship and evangelistic services; b) The provision of religious education; c) Advancing in life and helping young people; and, d) The relief or prevention of poverty.
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)	This section of the report sets out: a) How the Board of Trustees, working with pastors and church leaders, carried out their strategic vision and commitment to advance the Christian faith in the UK, the Philippines, and the Netherlands; b) To confirm that the Trustees have had regard to the Charity Commission's public benefit guidance (Reg. 40 (2) (c) (ii)). A brief summary of the main activities undertaken to further charitable purposes, explaining how these activities furthered the charity's purposes for the public benefit (Reg. 40 (2)(b)(i)), below: `o`Conducted Sunday and mid-week Christian worship services and provided biblical instructions such as Discipleship and Servant- Leadership Training and Systematic Bible Studies for different peer or age groups. `o`Conducted Christian ceremonies including water baptism and child dedication, and renewal of marriage vows. `o`Planned for and organised mission work, evangelistic and outreach services, and planted satellite churches in areas of greatest spiritual need or new opportunities. `o`Conducted corporate prayer meetings and prayer and fasting events. `o`Organised peer support and fellowship groups. `o`Provided spiritual care and biblical counselling for those in need. `o`Provided advocacy and/or advice for those with housing or benefit issues. `o`Provided limited financial assistance and goods or services to victims of calamity or those in dire need and had no means or recourse to public funds.
Additional details of objectives and activities (Optional information)

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You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

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Section D Achievements and performance

Summary of the main achievements of the charity during the year

The Trustees present their report and accounts for the year ended 31 March 2023. Trustees

The Trustees named on page 1 have served as the Church Board of Trustees ("The Board") throughout the year. Appointment of Trustees is governed by the Trust Deed of the Charity. The Board is authorised to appoint new Trustees to fill vacancies arising through resignation or death of an existing Trustee.

Constitution and Objectives

Constitution

TLGC is constituted by a Trust Deed for the advancement of the Christian faith. When planning TLGC's charitable activities for 2022/23, the Trustees considered the Charity Commission's guidance on public benefit and in particular the specific guidance to charities for the advancement of religion.

Objectives

Pursuant to the TLGC's Vision and Mission the charity's main objectives are to share the love of God to people and help them become disciples of Jesus Christ - baptising them in the Name of the Father and of the Son and of the Holy Spirit, and teaching them to obey His commandments. TLGC exists to bring glory to God by loving Him and others through a Church life of:

o Spiritual, truthful and united worship; o Committed and sacrificial service; o Warm fellowship; and, o Prayers, care and support for one another.

Development Activities and Achievements

The Trustees continue to assert that TLGC would not be able to exist without the continued support of a sustained and growing number of willing and committed leaders, workers and members who give their time and services voluntarily.

As a result of the careful management of resources and consistent giving by the willing TLGC leaders, workers and members, the general financial position of the charity is stable - giving opportunity and flexibility in the future to further advance its charitable objectives.

New members have joined TLGC during 2022/23 and the Trustees and Pastors are delighted to report that a new church was planted in Truro, Cornwall in February 2023. There are now nine TLGC churches in the UK, namely:

England	Scotland
TLGC Basingstoke	TLGC Aberdeen
TLGCLondon	TLGCEdinburgh
TLGC Southampton	TLGC Glasgow
TLGC Sunderland	TLGCLivingston
TLGC Cornwall

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Section D Achievements and performance

The churches in Scotland are registered separately with OSCR (No. SC043957) and the relevant Trustees provide a separate account and report to the said governing body.

The TLGC churches in the Philippines are registered separately with the Philippine Securities and Exchange Commission and are governed in accordance with the relevant laws and regulations for non-profit organisations in the country.

Together with the increased commitment of existing leaders, workers and members, whose natural and spiritual gifts and talents have been increasingly benefiting the Church and the immediate communities, every TLGC church in the UK continues to be self-financing.

Last year the Trustees reported that the church building that TLGC Aberdeen has been using was to be put up for sale by the Church of Scotland. The Trustees convened a board meeting in October 2023 to decide the level of support they will give to TLGC Scotland. The intended building’s capacity is large enough to host events for the whole of TLGC UK going forward.

Financial Review

This year's income, which totalled £230,993 (compared to the last financial year’s income of £167,645) came from tithes, offerings, gift aid and generous donations raised for the purchase of TLGC UK’s first church building and manse located in the City of Aberdeen, Scotland.

The total expenditure for 2022/23 amounted to £244,268 (last year’s total: £89,586), which has increased from prior year and is mainly attributable to the purchase of the abovementioned church building and manse and postpandemic impacts e.g. rising cost of living and a return to pre-pandemic level of activity. Explanation of major expenditures outlined in the table below:

Comparative Analysis of Major Expenditures	Pre-Pandemic	Pre-Pandemic	Pandemic	Pandemic	Post-Pandemic	Post-Pandemic	% of 2023/23 Spend Against Expenditures in the Relevant FY and Explanation of Contributing Factors
			Cost-of-LivingCrisis
	2018/19	2019/20	2020/21	2021/22	2022/23	%
A3.1 Hall Rental	£31,371	£28,695	£0	£6,818	£23,952	80%	Hall rents in 2022/23 is 20% below the average cost before thepandemic lockdowns
A3.2 Mission / Outreach / Church Planting	£20,597	£15,472	£24,955	£22,483	£31,138	131%	Mission work in 2022/23 increased by 31% versus the average cost duringthepandemic
A3.3 Evangelistic / Camp / Anniversary/ Fellowship	£29,860	£34,491	£7,494	£11,855	£34,302	107%	Expense type in 2022/23 increased by 7% compared to the average cost beforepandemic
A3.4 Charitable Gifts (Hardship / Calamity/ Bereavement)	£13,578	£11,133	£18,636	£28,966	£54,134	187%	Charitable payment in 2022/23 (when the cost-of- living-crisis worsened)upby87% versus 2021/22

Last year’s balance of £213,349 was carried over to this year. After considering this year’s income and expenditure, the Trustees report a balance of £200,074 at the close of 2022/23.

The Trustees periodically review the charity’s finances to ensure business continuity. TLGC still runs strategically and operationally based on the unpaid, voluntary work of pastors, leaders and workers. This will be reviewed in the next financial years for sustainability purposes.

Future Developments

The Trustees are optimistic that TLGC will continue to plant, develop and grow new churches in new areas as opportunities arise to widen the church impact on the spiritual needs of the people in those communities.

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Section D Achievements and performance

It is envisaged that more volunteer workers and leaders will rise up - improving stability within families and church ministries.

An outreach in a local hospital through the chaplaincy work by the senior pastor continues. We are praying that similar opportunities will present in other areas in the coming years.

Statement of Trustees' Responsibilities

The Trustees are required under the Trust Deed of the Charity to prepare financial statements each financial year which give a true and fair view of the state of affairs of the Charity and of its results for that period.

In preparing those financial statements the Trustees are required to comply with their obligations under the Charities Act 2011 with regard to:

Accounts Annual Report and Annual Return

The keeping of accounting records for the charity;
The preparation of annual statements of account for the charity;
o The auditing or independent examination of the statements of account of the charity;
o The transmission of the statements of account of the charity to the Commission;
o The preparation of an Annual Report and its transmission to the Commission;
o The preparation of an Annual Return and its transmission to the Commission.

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Section E Financial review

Brief statement of the charity’s policy on reserves

The Charity aims to accrue financial reserves equivalent to six months' worth of gross income to ensure sustainability in advancing its objectives - that is, to enable normal operating activities to continue over a period of up to six months should a shortfall in income occur and to consider potential risks and contingencies that may arise from time to time.

Details of any funds materially

in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Hazel Mallare Joel Jose Position Joint Chair Joint Chair Date 26/01/2024 26/01/2024

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CHARITY COMMISSION FOR ENGLANO AND WALES Th•Lhkng Gtsd Churth ITLGCI Receipts and payments accounts CC16a Fty pEr11 Section A Receipts and payments iknrestricted Restricted ErKlryrnent Totsl Last A1 Recol Al l Fithcs tATtnn Al.2 Gift 5 DDnAttolls 24 Sub tol•l(Gffjss incon forARJ 23•.5 230.9gJ A2 Asset and Investm•rt sales Sub tot•1 Tolal r•e•lpts 230.993 167,645 merts .1 Rentsl A3 2 l)umrh J (-huwb FI ADuJNasJrv ' D2 .4 Chanlable Oifis Ulardsbip Cthty Bere&seil 5 51atio Dd 5urduEc 797 .7 4.•iJ ¥ riQVtmallc¢ (-o5t5 A3.9 PUh1cofcUh Build And Sub lolal 233.1 2JJ,•92 74361 A4 Assèt and Invtstmèrtt Fw¢hasts. Is*È tailel A4.1 W01P F4uipDrlll l•J7& IOJ76 Sub lol•l l•J76 IOJ76 15J25 244a68 Net of rnceiptsllpaymentsj . AS Tran6hr8 betsmn funds Cash fvnds last year end Cash funds this year end 213J X¢l,074 211 TAR March 2012

Soction B Statemènt of assets and liabilities at the ènd of the riod UMrt5tricttd Re5triEted l• £ B1 Ca8h fund8 24•.•74 Tglalush lunds 210.074 arr11}) Uxtitrkltd Rtslrkltd D¢tall5 l• WJpue# £ bi 4eireil£ B20th•rmondy xÈ•t B3 lnbwtMt •w•t8 iVr(b bjilthni nGCO1 CwTty B4As18tSrt4wd forth•thwrfsOWI US• Ewpthclll e.. Thp ¢)tI nl4E ofThaiuE4• Df£lO.276 ID W22.2J B5 Llabllti 5iBnd by on¢oi¢wo behalf•f41J the pri Nan Da of approval 201oir2024 Jod J05C 2610112024 TAR 10 March 2012

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of The Living God Church (TLGC) On accounts for the year 2022/23 Charity no 1148307 ended (if any) Set out on pages TLGC Receipt and Payment Account for 2021/22 (CC16a, pages 1-2)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2023.
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:		30/01/2024

	Abigail Punzalan

	Chartered Accountant

	91 Rochester Avenue
	London
	TW13 4EF

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Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

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