Company registration number: 08465754
Charity registration number: 1152890
Living Waters Europe
(A company limited by guarantee)
Arbnual Report and Financial Statements for the Year Ended 31 May 2025

Reference and Administrative Details
Trustses. Report
Statement of Trustees, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statsments
8-12

Living Waters Europe
Reference and Administrative Details
Trustees
Mr John Harris (resigned 231112026)
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
Trustses, Report
The trustees, who are directors for the purposes of company law, present the annual
report together with the financial statements of the charitable company for the year
ended 31 May 2025.
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 and policies
The Charity is governed by its Memorandum of Association.
The principal objectives of the trust are the advan￿ment 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 Performance
During the year, Living Waters Europe continued to advance its charitable objectives
through teaching, training, and international outreach. The charity delivered a series
of academies and training programmes which have now become a regular annual
fixture. Although originally focused on Europe, interest has grown significantly,
resulting in participation from individuals and organisations worldwide.
The charity's trustees and representatives were invited to contribute to events and
training academies held across multiple regions, including the United States and
Europe. These activities helped to expand the charity's educational reach and
strengthen its global relationships with churches and partner organisations.
Alongside in-person ministry, Living Waters Europe increased the production and
distribution of teaching materials, including recorded studies previously shared only
with closed online groups. These resources have now been made publicly available,
increasing the charity's impact and accessibility.
Financial Review
Income remained healthy from the sale of publications and media. Donations grew
this year, including many from overseas. The charity continues to keep costs low,
resulting in a small surplus in the year.

Living Waters Europe
Trustees. Report
Future Plans
Living Waters Europe aims to build on the progress made this year by expanding its
international teaching and outreach programme. Invitations have already been
confirmed for academy sessions and church visits in the USA, France, Australia, and
New Zealand, with additional UK engagements expected. The charity plans to
continue supporting churches and Christian communities worldwide by delivering
biblical teaching, ministry training, and practical discipleship reSoUr￿s.
Further expansion of its digital ministry is also planned. This includes releasing more
teaching videos, recorded studies, and other educational content to reach wider
audiences online. The charity intends to continue strengthening its international
partnerships and to respond to invitations from churches and organisations seeking
biblical training and support.
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 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 23 February 2026
and signed on its behalf by:
Mrs Daniela Harris, Trustee

Living Watsrs Europe
Statement 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 accordance with the United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practi￿) 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 reSoUr￿s,
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.
obSer￿e 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 concem 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 charity on 23 February 2026 and signed on its behalf
by:
Daniela Harris
Trustee

Living Waters 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 2025 which are set out on pages 6 to 12.
Respective responsibilities of trustses 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 of your charity's accounts as carried
out under section 145 of the Charities Act 2011 ("the 2011 ACV,). 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 confirm that no material matters have come to
my attention which gives me cause to believe that:
accounting records were not kept in accordance 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)
I 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.
A/••L ,
Nicola Curson ACA
18b Balderton Gate
Newark
Notts
NG24 1UE
23 Febfvaf

Living Waters Europe
Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
For the Year Ended 31 May 2025
Totsl
2025
Total
2024
Income:
Notes
Donations
123,939
74,115
Trading Activities
67,952
77,089
Total Income
191,891
151,204
Expenditure:
Trading Activities
65,327
50,325
Charitable Activities
112,451
107,663
Total Expenditure
177.778
157.988
Net movement in Funds
14.113
(6,784)
Reconciliation of funds:
Total Funds Brought Forward
73,513
80,297
Total funds carried forward
87,626
73,513

Living Waters Europe
Balance Sheet
As at 31 May 2025
Company Number 08465754
2025
2024
Notes
Tangible Fixed Assets
2,382
3,370
Current Assets
Stock
Debtors
Cash and bank in hand
26,636
6,580
63,223
26,106
4,806
43,783
96.439
74,695
Creditors: Amounts falling due within one year
(11,195)
(4,552)
Net Current Assets
85.244
70,143
Net Assets
87,626
73,513
Funds ofthe Charlty:
Unrestricted Funds
87,626
73,513
Total Funds
87,626
73,513
For the year ending 31 May 2025 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 obtain an audit in accordan￿ 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 23 February 2026.
rs Daniela Harris
Trustee

Living Waters Europe
Notss to the Financial Ststements
For the Year Ended 31 May 2025
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 eX￿edIng £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 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 re￿ived, and the amount of the income receivable can be measured
reliably.
Donations and legacies
Donations are recognised when re￿ived. In the event that a donation is subject to
conditions that require a level of performance 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. Where costs cannot be directly attributed to particular
headings, they have been allocated on a basis consistent with the use of reSoUr￿s.

Living Waters Europe
Notes to the Financial Statements
For the Year Ended 31 May 2025
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 lrfe as follows:
Furniture and Equipment _ 330/0 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 re￿Ived 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
2025
2024
Books, downloads and publications
67,952
71,826
Courses and seminars
5,263
Total
67.952
77,089

Living Waters Europe
Notes to the Financial Ststements
For the Year Ended 31 May 2025
4. Analysis of Expenditure
Trading Activities
2025
2024
Purchases
Carriage
57,096
8,231
38,903
11,422
Total
65,327
50.325
Charitable Activities
2025
2024
Salaries
Pension Costs
Rent
Insurance
Telephone, Internet and subscriptions
Stationery
Advertising
Accountancy
Bank Charges
Donations
Motor and Travel costs
Depreciation
Sundry
37,989
1,140
17,448
516
10,277
105
250
1,718
3,003
7,130
18,192
1,190
13,493
38,140
1,050
13,448
1 ,297
7,290
327
5,241
1,666
2,740
8,376
20,341
1,684
6,063
112,451
107,663
10

Living Waters Europe
Notes to the Financial Statements
For the Year Ended 31 May 2025
5. Tangible Fixed Assets
Furniture
and
Equipment
Cost
As at 1 June 2024
23,833
Additions
202
As at 31 May 2025
24,035
Depreciation
As at 1 June 2024
20,463
Charge for the year
1,190
As at 31 May 2025
21,653
Net Book Value
31 May 2025
2,382
31 May 2024
3,370
6. Debtora
Due within one year
2025
2024
Other Debtors
6,580
4,806
Total
6,580
4,806
11

Living Waters Europe
Notes to the Financial Statements
For the Year Ended 31 May 2025
7. Creditors: Amounts Falling Due Within One Year
2025
2024
Trade Creditors
Expenses due to Trustees
Other Creditors
3,920
7,057
218
1,919
1,475
1,158
Total
11,195
4,552
8. Related 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 £17,448.
12