Company registration number: 08465754
Charity registration number: 1152890
Living Waters Europe
(A company limited by guarantee)
Annual Report and Financial Statements for the Year Ended 31 May 2023

Reference and Administrative Details
Trustees. Report
Ststsment of Trustees, Responsibilities
Independent Examiner's Report
Statsment of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-12

Living Waters Europe
Reference and Administrative Details
Trustees
Mr John Harris
Mrs Daniela Harris
Mr Peter Harris
Mr Christopher Riley
Principal Office
27-29 Kirkgate
Newark
Nottinghamshire
NG24 1AD
Company Registration Number
08465754
Charity Registration Number
1152890
Independent Examinar
Zest Partnership Ltd
18b Balderton Gate
Newark
Notts
NG24 1UE

Living Waters Europe
Trustee3' Report
The trustees, who are directors for the purposes Cif company law, present the annual
report together with the financial statements of tFie charitable company for the year
ended 31 May 2023.
Objectives and activities
Public benefit
The trustees confirm that they have complied witli the requirements of section 17 of
the Charities Act 2011 to have due regard to the public benefit guidance published by
the Charity Commission for England and Wales.
Structure, governance and management
Objectives and policies
The Charity is governed by its Memorandum of A4>sociation.
The principal objectives of the trust are the advar)cement of the Christian religion by
the mounting of public worship, prayer and evang,:listic meetings and the provision of
books, tracts, pamphlets and literature designed tj advan￿ the Christian religion.
There are currently four Trustees. Future Trustee> shall be appointed by resolution at
a meeting of the Trustees.
Achievements and Performance
During this financial year, we have sel up and ':aken part in various activities that
helped in promoting and fulfilling the objectives i)f the charity. We are doing more
talks, conferences, and academies than we haiie ever done in the past. We are
approached by more churches from around the world as well as universities from the
UK to fulfil the objectives of the charity. We d() monthly teachings via Zoom and
provide more free material for people to read and distribute.
Financial Review
Since we have been making more material available (particularly for the Coronation)
throughout the UK and Europe, we have re￿iVed more donations from the USA
ministry.
Future Plans
We plan to continue producing more material (as before) digitally and electronically
to encourage more churches and universities to ke trained and equipped with the
information that's necessary to further the objectiiies of the charity. Following on
from the material distributed last year themed around the King's Coronation, we will
be spreading the same kind of material for the Ol'impics this year for all of the UK
and Europe.

Living Waters Europe
ststement of Trustees, Responsibilities
The trustees (who are also the directors of Living Waters Europe for the purposes of
company law) are responsible for preparing the Trustees, Report and the financial
statements in accordan￿ with the United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice) and applicable law and
regulations. The report and accounts have been prepared in accordance with the
provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial
year. Under company law the trustees must not approve the financial statements
unless they are satisfied that they give a true and fair view of the state of affairs of the
charitable company and of its incoming resources and application of resources,
including its income and expenditure, for that period. In preparing these financial
statements, the trustees are required to..
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject
to any material departures disclosed and explained in the financial statements.,
and
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are
sufficient to show and explain the charitable company's transactions and disclose with
reasonable accuracy at any time the financial position of the charitable company and
enable them to ensure that the financial statements comply with the Companies Act
2006. They are also responsible for safeguarding the assets of the charitable
company and hen￿ for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
16
Approved by the trustees of the charity on b February 2024 and signed on its behalf
by:
Mr John Harris
Trustee

Living Waters Europe
Trustees, Repo rt
Reserves Policy
The charity has relatively small fixed costs, and so Ihe Trustees are content to maintain
reserves at the level of around six to twelve mi)nths' expenditure. This allows a
sufficient buffer while allowing the charity to maximise the use of its funds for its
charitable activities.
Small companies provlsion ststement
This report has been prepared in accordance with the small companies regime under
the Companies Act 2006.
The annual report was approved by the trustees of the charity on V February 2024
and signed on its behalf by..
16*
Mr John Harris, TrusteE:

Living Waters Europe
Independent Examinerfs Report to the trustees of Llving Waters Europe
I report to the charity trustees on my examination of the accounls of the charity for the
year ended 31 May 2023 which are set out on pages 6 to 12.
Respective responsibilities of trustees and examiner
As the charity's trustees of the Company (who are also the directors of the Company
for the purposes of company law), you are responsible for the preparation of the
accounts in accordan￿ with the requirements of the Companies Act 2006 ("the 2006
Act ). Having satisfied myself that the accounts of the Company are not required to
be audited for this year under Part 16 of the 2006 Act and are eligible for independent
examination, I report in respect of my examination ofyour charity's accounts as carried
out under section 145 of the Charities Act 2011 { the 2011 Act ). In carrying out my
examination, I have followed the Directions given by the Charity Commission (under
section 14515)(b)} of the 2011 Act.
I have completed my examination. I confirm that no material matters have
come to my attention which gives me cause to believe that..
accounting records were not kept in accordan￿ with section 386 of the
Companies Act 2006; or
the accounts do not accord with such records., or
the accounts do not comply with relevant accounting requirements under
section 396 of the Companies Act 2006 other than any requirement that the
accounts give a 'true and fair, view which is not a matter considered as part of
an independent examination.. or
the accounts have not been prepared in accordance with the Charities SORP
{FRS102}
have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in this report in order to enable a
proper understanding of the accounts to be reached.
Nicola Curson ACA
18b Balderton Gate
Newark
Notts
NG24 1UE
2U24

Living Waters Europe
Statsment of Financial Activities
(Incorporating an Income and Expenditure Account)
For the Year Ended 31 May 2023
Totsl
2023
Total
2022
Income:
Notes
Donations
169,682
35,196
Trading Activities
59,500
50,514
Totsl Income
229,182
85,710
Expenditure:
Trading Activities
80,223
35,360
Charitable Activities
103,301
52,362
Total Expenditure
183,524
87,722
Net movement in Funds
45,658
(2,012)
Reconciliation of funds:
Total Funds Brought Fo￿ard
34,639
36,651
Total funds carried forward
80,297
34,639

Living Waters Europe
Balance Sheet
As at 31 May 2023
Company Number 08465754
2023
2022
Notes
Tangible Fixed Assets
5,054
3,806
Current Assets
Stock
Debtors
Cash and bank in hand
23,468
6,503
61,741
14,611
8,671
22,795
91,712
46,077
Creditors: Amounts falling due within one year
(16,469)
{15,244)
Net Current Assets
75,243
30,833
Net Assets
80,297
34,639
Funds of the Charity:
Unrestricted Funds
80,297
34,639
Total Funds
80,297
34,639
For the year ending 31 May 2023 the Company was entitled to exemption from audit
under sectior$ 477 of the Companies Act 2006 relating to small companies.
The members have not required the Company to obtain an audit in accordance with
section 476 of the Companies Act 2006.
The directors acknowledge Iheir responsibilities for complying with the requirements of
the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordan￿ with the provisions applicable to
companies subject to the Small Companies, Regime.
Approved by the trustees and authorised for issue on W February 2024.
Mr John Harris
Trustee

Living Waters Europe
Notes to the Financial Ststements
For the Year Ended 31 May 2023
1. Charity Information
The charity is a company limited by guarantee (re(JlStered number 1152890). Each of the
trustees is liable to contribute an amount notexceeding £1 towards the assets of the charity
in the event of liquidation.
The registered Offi￿ is 27-29 Kirkgate Newark, Nijttinghamshire NG24 1AD.
2. Accounting policies
Summary of significant accounting policies and kE.'y accounting estimates
Basis of Accounting
The accounts (financial statements) have been prepared in accordance with the Charities
SORP (FRS102) applicable to charities prepar ng their accounts in accordance with
FRS102, the Financial Reporting Standard applic.able in the UK and Republic of Ireland
and the Companies Act 2006.
Assets and liabilities are initially recognised at hi.'itorical cost or transaction value unless
otherwise stated in the relevant accounting policy note.
Income
All income is recognised once the charity has entitlement to the income, it is probable that
the income will be received, and the amount of tiie income receivable can be measured
reliably.
Donations and legacias
Donations are recognised when received. In the event that a donation is subject to
conditions that require a level of performance by tie charity before the charity is entitled to
the funds, the income is deferred and not recogni>ed until either those conditions are fully
met, or the fulfilment of those conditions is wholly within the control of the charity, and it is
probable that these conditions will be fulfilled in tkie reporting period.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that
expenditure, it is probable settlement is requir£Jd, and the amount can be measured
reliably. All costs are allocated to the applicatile expenditure heading that aggregate
similar costs to that category. Where costs C8nnot be directly attributed to particular
headings, they have been allocated on a basis Ccinsistent with the use of resources.

Living Waters Europe
Notes to the Financial Statements
For the Year Ended 31 May 2023
Stocks
Stocks are stated at the lower of cost and estimated selling price. less costs to complete
and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred
in bringing the stock to its present location and condition. Cost is calculated using the first-
in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock
where appropriate.
Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depredation and accumulated
impairment losses. Cost includes costs directly attributable to making the asset capable
of operating as intended. Depreciation is provided on all tangible fixed assets, at rates
calculated to write off the Cost, less estimated residual value, of each asset on a systematic
basis over its expected useful life as follows..
Furniture and Equipment 33 % reducing balan￿.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the
Finance Act 2010, and therefore it meets the definition of a charitable company for UK
corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in
respect of income or capital gains received within categories covered by Chapter 3 Part
11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains
Act 1992, to the extent that such income or gains are applied exclusively to charitable
purposes.
3. Income from Trading Activities
2023
2022
Books, downloads and publications
59,500
49,610
Courses and seminars
904
Totsl
59,500
50,514

Living Watsrs Europe
Notes to the Financial Statsments
For the Year Ended 31 May 2023
4. Analysis of Expenditure
Trading Activities
2023
2022
Purchases
Carriage
Course and seminar costs
52,328
27,895
27,734
7,626
Total
80,223
35,360
Charitable Activities
2023
2023
Salaries
Pension Costs
Event Costs
Rent
Insurance
Telephone and Internet
Stationery
Advertising
Accountancy
Bank Charges
Donations
Motor and Travel costs
Depreciation
Sundry
39,987
924
17,439
3,816
1,155
3,351
783
2,343
1,510
1,944
5.499
16,109
2,437
6,004
32,941
863
1,816
847
1,499
836
1,440
1,681
1,200
5,878
1,902
1,459
103,301
52,362
io

Living Waters Europ9
Notes to the Financial Statements
For the Yèar Ended 31 May 2023
5. Tangible Fixed Assots
Furniture
and
Equlpment
Cost
As at 1 June 2022
20,148
Additions
3,685
As at 31 May 2023
23,833
Depreciation
As at 1 June 2022
16,342
Charge for the year
2,437
As at 31 May 2023
18,779
Net Book Value
31 May 2023
5,054
31 May 2022
3,806
6. Debtors
Due within one year
2023
2022
Other Debtors
6,503
8,671
Total
6,503
8,671
li

Living Waters Europe
Notes to the Financial Ststements
For the Year Ended 31 May 2023
7. Creditors: Amounts Falling Due Withln One Year
2023
2022
Trade Creditors
Expenses due to Trustees
other Creditors
9,882
5,401
1,186
13,102
1,591
551
Total
16,469
15,244
8. Related Party Transactions
All of the charity's employees during the perioc were family members of a trustee. The
average number of employees was 2.
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