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 2024

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

Living Watsrs 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 Examiner
Zest Partnership Ltd
18b Balderton Gate
Newark
Notts
NG24 1UE

Living Waters Europe
Trustees. Report
The trustees, who are directors for the purposes of company law, present the annual
report together with the financial ststements of the charitable company for the year
ended 31 May 2024.
Objectives and activities
Public benefit
The trustees confirm that they have complied with 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 andpolicies
The Charity is govemed by its Memorandum ofAssociation.
The principal objectives of the trust are the advancement of the Christian religion by
the mounting of public worship, prayer and evangelistic meetings and the provision of
books, tracts, pamphlets and literature designed to advance the Christian religion.
There are currently four Trustees. Future Trustees shall be appointed by resolution at
a meeting of the Trustees.
Achievements and Perfomance
The charity has established and participated in a range of initiatives that promote and
fulfil its objectives. We continue to explore innovative ways to connect with people.
On university campuses, we've sparked vibrant debates and discussions, including
"Grill a Christian" sessions that tackle the "difficult" questions about faith. Alongside
our publications, downloads and media productions, we are hosting an increasing
number of talks, conferences, and academies, both in the UK and overseas.
Financlal Review
Income continued to grow from the sale of publications and media and although
donations were smaller this year, this was due to amounts that were received last
year for events centred around the King's coronation.
Future Plans
We plan to continue producing more material digitally and electronically to
encourage more churches and universities to be trained and equipped with the
information necessary to further the charity's objectives and allow easier
engagement. We will continue to work on innovative, meaningful outreach.

Living Waters Europe
Trustees, Report
Reserves Policy
The charity has relatively small fixed costs, and so the Trustees are content to maintain
reserves at the level of around six to twelve months. expenditure. This allows a
sufficient buffer while allowing the charity to maximise the use of its funds for its
charitable activities.
Small companies provision statement
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 25 February 2025
and signed on its behalf by:
. Mr John Harris, Trustee

Living Waters Europe
Statement of Trustees, Responsibilities
The trustees (who are also the directors of LNing Waters Europe for the purposes of
company law) are responsible for preparing the Trustees, Report and the financial
statements in accordance with the United Kingdom Accounting Standards (United
Kingdom Generally AC￿pted Accounting Practice) and applicable law and
regulations. The report and accounts have been prepared in accordan￿ 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;
obserde 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 con￿rn 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 hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by the trustees of the charty on 25 February 2025 and signed on its behalf
by:
Mr John Harris
Trustee

Living Watsrs Europe
Independent Examiner's Report to the trustees of Living Waters Europe
I report to the charity trustees on my examination of the accounts of the charity for the
year ended 31 May 2024 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 accordance 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 of your 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 145(5)(b)) of the 2011 Act.
I have completed my examination. I confinn 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 fairf view which is not a matter considered as part of
an independent examination; or
the accounts have not been prepared in accordan￿ 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
proper understanding of the accounts to be reached.
Nicola Curson ACA
18b Balderton Gate
Newark
Notts
NG24 1UE
i5/o12W5.

Living Watsrs Europe
Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
For the Year Ended 31 May 2024
Total
2024
Total
2023
Income:
Notes
Donations
74,115
169,682
Trading Activities
77,089
59,500
Total Income
151,204
229,182
Expenditure:
Trading Activities
50,325
80,223
Charitable Activities
107,663
103,301
Total Expenditure
157,988
183,524
Net movement in Funds
(6,784)
45,658
Reconciliation of funds:
Total Funds Brought Forward
80,297
34,639
Total funds carried forward
73,513
80,297

Living Waters Europe
Balance Sheet
As at 31 May 2024
Company Number 08465754
2024
2023
Notes
Tangible Fixed Assets
3,370
5,054
Current Assets
Stock
Debtors
Cash and bank in hand
26,106
4,806
43,783
23,468
6,503
61,741
74,695
91,712
Creditors: Amounts falling due within one year
(4,552)
(16,469)
Net Current Assets
70,140
75,243
Net Assets
73,513
80.297
Funds of the Charity:
Unrestricted Funds
73,513
80,297
Total Funds
73,513
80,297
For the year ending 31 May 2024 the Company was entitled to exemption from audit
under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the Company to obtsin an audit in accordance with
section 476 of the Companies Act 2006.
The directors acknowledge their 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 accordance with the provisions applicable to
companies subject to the Small Companies, Regime.
Approved by the trustees and authorised for issue on 25 February 2025.
Mr John Harris
Trustee

Living Waters Europe
Notes to the Financial Statements
For the Year Ended 31 May 2024
1. Charity Information
The charity is a company limited by guarantee (registered number 1152890). Each of the
trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity
in the event of liquidation.
The registered office is 27-29 Kirkgate Newark, Nottinghamshire NG24 1AD.
2. Accounting policies
Summary of significant accounting policies and key accounting estimates
Basis of Accounting
The accounts (financial statements) have been prepared in accordance with the Charities
SORP (FRS102) applicable to charities preparing their accounts in accordance with
FRS102, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise ststed in the relevant accounting policy note.
Income
All income is recognised On￿ the charity has entitlement to the income, it is probable that
the income will be re￿ived, and the amount of the income receivable can be measured
reliably.
Donations and legacies
Donations are recognised when received. In the event that a donation is subject to
conditions that require a level of perf0rrnan￿ by the charity before the charity is entitled to
the funds, the income is deferred and not recognised 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 the reporting period.
Expenditure
All expenditure is recognised On￿ there is a legal or constructive obligation to that
expenditure, it is probable settlement is required, and the amount can be measured
reliably. All costs are allocated to the applicable expenditure heading that aggregate
similar costs to that category. V*there costs cannot be directly attributed to particular
headings, they have been allocated on a basis consistent with the use of resources.

Living Waters Europe
Notes to the Financial Statements
For the Year Ended 31 May 2024
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
Finan￿ 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
2024
2023
Books, downloads and publications
71,826
55,504
Courses and seminars
5,263
3,996
Total
77.089
59,500

Living Waters Europe
Notes to the Financial Statsments
For the Year Ended 31 May 2024
4. Analysis of Expondlture
Trading Activities
2024
2023
Purchases
Carriage
38,903
11,422
52,328
27,895
Totsl
50,325
80.223
Charitable Activities
2024
2024
Salaries
Pension Costs
Event Costs
Rent
Insurance
Telephone and Internet
Stationery
Advertising
Accountancy
Bank Charges
Donations
Motor and Travel costs
Depreciation
Sundry
38,140
1,050
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
13,448
1,297
7,290
327
5,241
1,666
2,740
8,376
20,341
1,684
6,063
107,663
103,301
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Living Waters Europe
Notes to the Financial Statements
For the Year Ended 31 May 2024
5. Tangible Fixed Assets
Furniture
and
Equipment
Cost
As at 1 June 2023
23,833
Additions
As at 31 May 2024
23,833
Depreciation
As at 1 June 2023
18,779
Charge for the year
1,684
As at 31 May 2024
20,463
Net Book Value
31 May 2024
3,370
31 May 2023
5,054
6. Debtors
Due within one year
2024
2023
Other Debtors
4,806
6,503
Total
4,806
6,503
li

Living Waters Europe
Notes to the Financial Statements
For the Year Ended 31 May 2024
7. Creditors: Amounts Falling Due Within One Year
2024
2023
Trade Creditors
Expenses due to Trustees
Other Creditors
1,919
1,475
1,158
9,882
5,401
1,186
Total
4,552
16,469
8. Relatsd Party Transactions
The charity's employee during the year was a family member of a trustee. The average
number of employees was 1. The charity occupies premises owned by one of the
trustees and paid rent during the year of £13,448.
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