OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

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
2024		 Day
31st		 Month
March		 Year
2025
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
4 Marcel Wayne Foronda
5 Genevieve Barnett
6 Genevieve Gutierrez
7 Rex Arellano
8 Maridane Seva
9
10
11
12
13
14
15
16
17
18
19
20
Names of the trustees for the Charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year
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
2024		 Day
31st		 Month
March		 Year
2025
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
4 Marcel Wayne Foronda
5 Genevieve Barnett
6 Genevieve Gutierrez
7 Rex Arellano
8 Maridane Seva
9
10
11
12
13
14
15
16
17
18
19
20
Names of the trustees for the Charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year

March 2012

TAR

1

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

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:

Section C Objectives and activities

March 2012

TAR

2

To advance the Christian faith in the UK and Philippines in such ways as the Trustees shall think fit, including, but not limited to: Summary of the objects of the a) Conducting worship and evangelistic services; Charity set out in its b) The provision of religious education; governing document c) Advancing in life and helping young people; and, d) The relief or prevention of poverty. 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 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: Summary of the main activities undertaken for the o Conducted Sunday and mid-week Christian worship services and public benefit in relation to provided biblical instructions such as Discipleship and Servant- these objects (include within Leadership Training and Systematic Bible Studies for different peer this section the statutory or age groups. declaration that trustees have o Conducted Christian ceremonies, including water baptism, child had regard to the guidance dedication, and spiritual weddings. issued by the Charity o Planned for and organised mission work, evangelistic and outreach Commission on public services (medical and feeding of indigenous children in Kidapawan, benefit) Philippines). o 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)

March 2012

TAR

3

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

March 2012

TAR

4

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 2025. Trustees

The Trustees listed on page 1 have served as the Church Board of Trustees (“the Board”) throughout the year. In accordance with the Charity’s Trust Deed, the appointment of Trustees is governed by its provisions. The Board is authorised to appoint new Trustees to fill any vacancies arising from the resignation or death of an existing Trustee.

Constitution and Objectives Constitution

TLGC is constituted by a Trust Deed for the purpose of advancing the Christian faith. In planning the Charity’s activities for 2024/25, the Trustees took account of the Charity Commission’s guidance on public benefit, including the specific guidance for charities whose primary purpose is the advancement of religion. Objectives In line with TLGC’s Vision and Mission, the Charity’s main objectives are to share the love of God with people and to help them become disciples of Jesus Christ -- baptising them in the name of the Father, the Son and the Holy Spirit, and teaching them to follow His commandments. TLGC exists to glorify God by loving Him and others through a church life characterised by: 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 TLGC leaders, workers and members, the general financial position of the Charity is growing and stable - giving opportunity and flexibility in the future to further advance its charitable objectives.

New members have joined TLGC during 2024/25. There are nine TLGC churches in the UK, namely:

England Scotland
TLGCBasingstoke TLGCAberdeen
TLGCLondon TLGCEdinburgh
TLGC Southampton TLGC Glasgow
TLGC Sunderland TLGC Livingston
TLGC Cornwall

March 2012

TAR

5

Section D Achievements and performance

The churches in Scotland are registered separately with OSCR (No. SC043957), and the relevant Trustees prepare and submit their own accounts and reports to that regulatory body.

The TLGC churches in the Philippines are likewise registered independently with the Philippine Securities and Exchange Commission and operate in accordance with the applicable laws and regulations - governing non profit organisations in the country.

Owing to the increased commitment of existing leaders, workers and members -- whose natural and spiritual gifts continue to benefit the Church and its surrounding communities -- every TLGC church in the UK remains self-financing.

Financial Review

The total income for the 2024/25 financial year from tithes, offerings, Gift Aid and donations was £331,844 (2023/24: £285,153). Total expenditure for the year was £211,458 (2023/24: £215,150). This represents an increase in income of £46,691 (+16%) and a decrease in expenditure of - £3,692 ( 1.7%) compared to the previous year.

Every TLGC church in England experienced growth during the year, with an estimated increase in attendance of around 15%. This growth was largely attributable to evangelistic initiatives and events undertaken across the churches. As expected, this expansion resulted in moderate increases in associated costs, including hall rentals, catering, musical equipment, and other operational expenses; however, expenditure on charitable and hardship support decreased slightly compared with the prior year. Further details are set out in the table below.

The Charity carried forward a balance of £270,077 from the previous year. Following the 2024/25 income and expenditure, the Trustees are pleased to report a closing balance of £390,463 at the end of the financial year -- a net increase of £120,386, or 45%. This positive financial outcome reflects continued faithful giving and prudent stewardship of resources.

The Trustees regularly review the Charity’s financial position to ensure resilience and continuity of ministry activities. While TLGC continues to

March 2012

TAR

6

Section D Achievements and performance

operate effectively through the voluntary commitment of its pastors, - leaders and workers, the long term sustainability of this model remains an important consideration. As part of ongoing risk management and strategic planning, the Trustees will further evaluate resource needs and operational capacity in the coming financial years.

One newly established church within the Charity continues to experience practical difficulties in opening a bank account, despite repeated and ongoing efforts. In the interim, appropriate controls have been put in place - to ensure accurate and transparent financial record keeping. All income and expenditure are managed by two unrelated individuals, with transactions independently recorded and maintained in manual ledger records. These arrangements are reviewed by the Trustees and will remain in place until a bank account is successfully opened.

Future Developments

The Trustees remain optimistic that TLGC will continue to plant, develop and grow new churches in areas where opportunities arise, to broaden the Charity’s impact on the spiritual needs of local communities.

It is anticipated that more volunteer workers and leaders will emerge, contributing to greater stability within families and church ministries as they serve in various capacities.

The outreach work in a local hospital, undertaken through the senior pastor’s chaplaincy role, continues to provide meaningful support to patients and staff. The Trustees pray and hope that similar opportunities for community outreach will become available in other locations in the coming years.

Statement of Trustees' Responsibilities

Under the Trust Deed, the Trustees are required to prepare financial statements for each financial year that give a true and fair view of the situation of the Charity and of its financial activities for that period.

In preparing these financial statements, the Trustees must comply with their obligations under the Charities Act 2011, which include:

Accounts Annual Report and Annual Return

March 2012

TAR

7

Section E Financial review

Brief statement of the Charity's policy on reserves

The Charity aims to maintain financial reserves equivalent to six months’ gross income to ensure the ongoing sustainability of its activities.

This level of reserves enables the Charity to continue operating for up to six months in the event of an unexpected reduction in income and provides a buffer against 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:

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 17/01/2026 17/01/2026

March 2012

TAR

8

The Living God Church(TLGC) The Living God Church(TLGC) The Living God Church(TLGC) 1148307
No (if any)		 1148307
No (if any)		 CC16a
For the period
from		 01/04/24
Period start date		 To 31/03/25
Period end date
Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
284,138
47,706
-
-
-
-
-
-
331,844
-
-
-
331,844
43,259
36,178
53,005
52,833
7,151
1,715
6,385
786
-
201,312
10,146
-
10,146
211,458
120,386
-
270,077
390,463		 Restricted funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
to the nearest £
284,138
47,706
-
-
-
-
-
-
331,844
-
-
-
331,844
43,259
36,178
53,005
52,833
7,151
1,715
6,385
786
-
201,312
10,146
-
10,146
211,458
120,386
-
270,077
390,463		 Last year
to the nearest £
A1.1 Tithes,Offerings and Donations 284,138 247,191
A1.2 Gift Aid 47,706 37,962
- -
- -
- -
- -
- -
- -
Sub total(Gross income for AR) 331,844 285,153
A2 Asset and investment sales, (see table).
-
- -
Sub total
Total receipts
A3 Payments		 - -
285,153
A3.1 Hall Rental 43,259 41,541
A3.2 Mission / Outreach / Church Planting 36,178 39,594
A3.3 Evangelistic / Camp/ Anniversary/ Fellowship 53,005 52,162
A3.4 Charitable Gifts (Hardship / Calamity / Bereavement) 52,833 57,651
A3.5 Stationeryand Church Supplies 7,151 6,519
A3.6 Public Liabilityand IndemnityInsurance 1,715 1,688
A3.7 Transportation Costs - Service Workers 6,385 5,410
A3.8 Governance Costs 786 773
A3.9 Purchase of Church Buildingand Manse - -
**Sub total ** 201,312 205,338
A4 Asset and investment purchases, (see
table)
A4.1 WorshipInstruments/Computer/Projection Equipment 10,146 9,812
-
Sub total
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end		 10,146 9,812
215,150
70,003
-
200,074
270,077
Section B Statement of assets and liabilities at the end of the period

March 2012

TAR

9

Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period
Categories
Signed by one or two trustees on behalf of all the
trustees
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the charity’s own
use
B5 Liabilities
B3 Investment assets		 Signature
Details
Total cash funds
(agree balances with receipts and payments account(s))
Details
Details
Church building and manse
Note: value of investment includes 2%
appreciation from lastyear.
Details
Worship Instrument and Computer/Projection
Equipment
Details
Note: The estimated total value of retained
assets is net of depreciated/retired old
equipment. Last FY's asset value totalled
£37,712 plus new purchases of £10,146 in
2024/25 minus depreciation/retirement of
£7,542 equals £40,316.		 Unrestricted
funds
to nearest £
390,463
-
-
390,463
OK
Unrestricted
funds
to nearest £
-
-
-
-
-
-
Fund to which asset
belongs
TLGC Scotland
Fund to which asset
belongs
Fund to which
liability relates		 Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
90,837
-
-
-
-
Current value
(optional)
40,316
-
-
-
-
-
-
When due
(optional)
-
-
-
-
-
Signature Print Name Date of approval
Hazel Mallare
Joel Jose		 17/01/2026
17/01/2026

March 2012

TAR

10

Independent examiner's report on the accounts

Section A Independent Examiner's Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages		 Charity Name
The Living God Church (TLGC)		 Charity Name
The Living God Church (TLGC)		 Charity Name
The Living God Church (TLGC)
2024/25 Charity no
(if any)		 1148307
TLGC Receipt and Payment Account for 2024/25 (CC16a, pages 1-2)

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:

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.

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

 29/01/2026
Abigail Punzalan Acantilado
Chartered Accountant
91 Rochester Avenue
London
TW13 4EF

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).

March 2012

TAR

11

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

March 2012

TAR

12