LIVING JESUS TABERNACLE Trusts, Report and Financial Statement For the year ended 30th April 2024
LIVING JESUS TABERNACLE Information Charity Number 1161624 Registered Office Suite 3, Peel House 30 The Doiyns Altricham, Cheshire WA14 2PX Trustees Mr Ernest Addo Ms Debbie Mambu Ms Evette Scott Accountants Esher Emms Consult 9 Marvin House London SE18 3RA Bankers Metro Bank plc
LIVING JESUS TABERNACLE Contents Page Accountants, Report Trustee? Report 24 Income & Expenditure Statement Balance Sheet Notes to the Accounts 7-10
LIVING JESUS TABERNACLE Accountants, Report on the Unaudited Accounts to LIVING JESUS TABERNACLE As described on page 4 you have approved the accounts for the year ended 30th April 2024, set out on pages 2 to 8. In acrdanCe WAth your instructions we have compiled these unaudited accounts from the accounting records, infonnation and explanations supplied to us. Esher Emms Consult 9 Marvin House London SE18 3RA 20th December 2024
LIVING JESUS TABERNACLE TRUSTEES REPORT FOR THE YEAR ENDED 30 APRIL 2024 The Trustees of Living Jesus Tabernacle ("LJT'), who are also directors for the purposes of CoMpY law, are pleased to present their report for th¢ year ended 30 Awil 2024. The current Trustees of LJT are: Mr Ernest Addo Ms Debbie Mambu Ms Evette Scott The registered office address of Lfr is: Suite 3, Peel House 30 The Downs Altrincham Cheshire WA14 2PX Englan UK STRUCTURE, GOVERNANCE AIYD IAGEMENT Living Jesus Tabernacle ("LJT") is a church based in the United Kingdom. It is registered as a company limited by guarantee (company registration number 08479561) and as a charity (charity registration number 1161624). LJT is governed by its Articles of Association and overseen by a board of Trustees who meet regularly to review activities and monitor the financial position. The Trustees confirni that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities LJT should undertake. OBJECTIVES AND ACTIVITIES The primary objective of LJT is to advance the Christian faith. in acrdanCe with our statement of beliefs, for the benefit of those in th¢ United Kingdom and in such other parts of the world as the Trustees may think fit. ACHIEVMENTS AND PERFORMANCE During the year under review, LJT Continued to hold in-person services and events and offer counselling and spiritual support to members. Under the pastoral leadership, LJT regularly witnesses positive transformation in the lives of attendees. FINANCIAL REVIEW The current income of LJT demonstrates that costs have been appropriately managed over this period. All income received came from voluntary donations by our members. LJT has a reserves policy of 3 months that allows it to continue operating without restriction in the case of unforeseen circumstances. This year it h&8 met its reserves policy. LJT has no long-terni debt and is a going concern. FUTURE PLANS In the upcoming financial year. the Trustees will be focused on increasing membership and pursuing the soul winning vision. RESERVE POLICY It is the policy of LJT to maintsin unrestricted funds, which are the reserves of LJT at about 3 months of unrestricted expenditure. This provides sufficient funds to cover any emergency expenditure that may arise from time to time. LJT will seek to maintain this level throughout the year. RISK MANAGEMENT The Trustees have assessed all the major risks to which LJT is exposed to, in particular those related to the operations and finances of LJT, and are satisfied that systems are in place to mitigate exposure to major risks. The Trustees are mindful of the continued impact on donations and attendance post pandemic and continue to monitor the situation closely. TRUSTEE RESPONSIBILITIES Under the Charities Act 2011, the Trustees are required to prepare a statement of accounts for each accounting year which gives a tn and fair view of the state of LJT. They are required to: l. Select suitable accounting policies and apply them consistently. 2. Make judgements and estimates that are reasonable and prudent. 3. State whether the applicable accounting standards have been followed. 4. Prepare fmancial statements on an on-going basis.
They atE responsibl¢ for keeping proper records which disclose with reasonable accuracy the fInances of LJT at any time and to ensure that such accounts comply with the Charities Act 2011. They aIso have a responsibility to safeguard the assets of LJT and to take reasonable steps to detect fraud or other irregularities. This report was approved by the Trustees on 20th December 2024 and signed on their behalf by: Evette Scott Director
LIVING JESUS TABERNACLE Sttement of Financial Activities for the y¢2r ended 311th Aprll 2024 2024 Unrestricted Restricted Fullds Fwids 2023 Unrestricted Restricted Funds Funds Note Total Tot1 INCOMING RESOURCES Incoming Resources fro generated fund8: Voluntary Income 35,032 35,032 41,127 41,127 Total Incoming R¢sourc¢$ 35,032 35,032 41,127 41,127 RESOURCES EXPENDED Charitable Activities 36,891 36,891 42,798 58,480 Governance Costs 35 35 610 610 Total Resources Expended 3fi926 36,926 43,408 NET DJCOMTNGI(OUTGOING) RESOURCES BEFORE OTHER RECOGNISED GAINOSSEs FUND BALANCES l April Other Reserves Movement -1,894 -1,894 -2281 -2,281 64,517 64,517 138,652 -71,854 138,652 -71.854 FUND BALANCES 31 March 62,623 62,623 64A17 64517 The accounting policies and notes on pages 7 to 10 do not fom part of these accounts
LIVING JESUS TABERNACLE Balance sheet as at 30th Apiil 2024 2024 2023 Notes Fixed assets Tangible Fixed Assets Current assets 57,094 57,992 Cash at bank and in hand 5,529 5.529 7,135 7,135 Current Liabilitks Trade creditors 610 Net Current assets 5A29 6,525 Total assets kss current Liabiliti 62,623 64J17 Capltal aeeount General Unrestricted Funds at 31" April Special Reseryes Net Incoming Unrestricted Funds for the year Restricted Funds 62,623 6V17 62,623 64,517 The notes on pages 9 to 10 forni part of these accounts Approved by the trustees of the LIVING JESUS TABERNACLE this day 20th December 2024. Evette Scott Trustee Dated: 20th December 2024
- ACCOUNTING POLICIES 2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS The financial statements have been prepared under historical cost convention, with the exception of invesknents wbich are included at the market value and in accordance with Financial Reporting Standard for Smaller Entitles (Effective 2015). The financial statements have been ppared in accordance with the Statement of Recommended Practice (SORP), "Accounting and Reporting by Charities" published in 2015 and applicable accounting standards. 2.2 FUNDING ACCOUNTING General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the church and which have not been designated for other purposes. 2J INCOMtNG RESOURCES All incoming resources are included in the Statement of Financial Activities when the church is legally entitled to the income and the amount can b¢ quantified with reasonable accuracy. Income tax recoverable in relation to investment income is recognized at the time the investment income is receivable. 2.4 RESOURCES EXPENDED All expenditure is accountoj for an &rualS basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be dirertly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Grants payable are charged in the year when the offer is made perfect except in those cases where the offer is ¢onditional, such grants being recognized as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the y¢arend rate noted as a commitment, but not accrued as expenditure 2.5 TANGIBLE FIXED ASSETS AND DEPRECIATION All assets costing more than £500 and can be used for more than one year are Capitalize Tangible fixed assets are stated at cost less depreciatio Depreciation is provided at rates calculated to write off the cost of fixed assets. less their estimated residual value, over their expected useful Elves on the following bas¢s' Church Instrument and Other Equipments Fixture and fixtures -180/0 Reducing Balance method -180/0 Reducing BaIance method
LIVING JESUS TABERNACLE Notes to the accounts for the yeydr ended 30th Aprll 2024 2.6 Voluntary iD¢ome 2024 Unrestricted Restri¢ted Total Church Offerings & Donations 35,032 35,032
LIVING JESUS TABERNACLE Notes to the 8¢¢ounts for the year ended 30th April 2024 3. Total Resources Expended By type of expen8¢5, ¢otsi resour¢¢s expended Compri.. 2024 Charitsble EXpditt¢ Dit Costs Costs of G¢n¢ratin8 FurtdB Governance Tots] Stsff Cosb Direct Costs Support Costs Other Costs 30,000 30,0(N) 6,891 6.891 35 35 35 36.926 Support Costs 2024 mi¢11ae0us Events & Ministy Rent Advertising Imsurance Travel Expenses Telephone rr Costs Bank a)arges Donations Off¢ Equipment D¢pr¢¢iati Iso 5,083 257 130 57 46 898 6091 Stsff Costs 2024 Grtyss Wages Training Costs Pas¢ord S¢Jwi¢es Total 30.000 30,000 GovtrnqDt¢ Costs 2024 Audit & A¢¢ountartcy Cost Prof¢ssional Fees Tfylal 35 35
Iyotss ¢0 the accounts for the year ended 31" Mar¢h 2023 4. Taxation LIVING JESUS TABERNACLE is a registered Charity and applies all its income for ¢Pritable purposes. It thus claims exemptions from UK tsx. S. Tangible a85ets 2024 Church Equipmenv Furniture Fittings Total Cost As at I. April Additions Asat31' March 53,611 15,007 68,618 53,611 15,007 6&618 Accumulated depreeivdtioD As at 1st April Charge for the year As at 31. March 10,626 898 11,5245 10,626 898 liJ24 Net Book Value Asat31'March 53,611 3,483 57,093 Ikpre¢iation is provid tt) ThTi¢¢ off the Cost of fissds by equal annua] instsi]ment ov¢r ¢heiT estima1 useful lives as foll¢)¥ Cbureb Itts¢run*nt & Other EqDipments- 18ts/• R¢du¢lng baknnte
Cr¢dl¢ors: amounts falling due within one year 2024 2023 Trade Creditors 610 610 10