LIVING JESUS TABERNACLE Trusts, Report and Financial Statement For the year ended 30th April 2025
LIVING JESUS TABERNACLE Information Charity Number 1161624 Registered Office Suite 3. Peel House 30 The Do,n5 Altricham. Cheshire WA14 2PX Trustees Ir Ernest Addo qs Debbie laMbU Is Evette Scolt Accountant5 Esher Emms Consult 9 Nlarvin House London SE18.IRA Bankers Metro Bank plc
LIVING JESUS TABERNACLE Contents Page AccouDtants' Report Trusteeg Report 24 Income & Eipenditure Statement Balance Sheet Notes to the Aecounts 7-10
LIVING JF.SUS TABERNACLE AL'countllnts' Report on thc Ungudited Accounts to l.IVING JFSUS TABERNACLE As described on page 4 you have approved the accounts for the year ended 301h April 2025. set out on pages 2 10 8. In accoTdancc with your instructions wc liavc compilcd thcsc unaudited accounts from thc accounting records, inforn)ation and explanations supplied to us. Esher Emms Consult 9 Marvin House London SE18 3RA 06th November 2025
LIVING JESUS TABERNACLE TRII%'I'Tr-.li,S RF.P()RT FOR THE YEAR ENDF.I) JO APRIL 2025 I-IIL -fruilcL% ol. Liviiig Jesus Tubcrnaclc ("LJT"). wlio arc al%0 dircclors for tlic purposes ol company law, are pleased li) prLs¥iiI theii Tl'POrt lor the year cnded 30 ApT)12025. Th¥ currLiit TruslLCS of LJT e.. Nlr ErTicsI Addo Ms DebbiL' Mambu Ms EvellL SLOII The r¢gi.%lcrcd ofticc addrL$ ol. LJT is-. Suite 3. Peel Ilousc 30 The Down Altrincham C"IIL%hirc WA14 2PX Lnblaiid. UK s'rRIICTI'RE. C:OI'ERNtlNCE AND lA14.4(.LllTr.NT Llviiib JL%US '1'ul)InidilL I'LJI" ) 15 il Ll)urili l)d%¥d In Il)L ljniicd KinL?dom. 11 1% regjislcrcd as a Lompany limilcd by guaraiiltt. {conipJiiy regisir4ilion nuinbLr 011479561) (Ind d5 a ¥l)dwily {Lharily rebwislrJtion number 1161624). LJ-l- Is goi'¢rned by ils Arti¢lcs of Associalion anLI ovLrsL¢n by a board of Trustees who meet regularly to review activilics and monitor thc finaiiciiil posilion. TIIL Tru%lCCS COI)finii Iliul ihLy liavL had duc rLgiard lo Ihe guidance issucd by thc Chdrily Cc)iiinii%ii)n on pub5ii bLiii fil hi f(Irc d¢xidingi whal aclivilics LJT %huuld underldkc, OBJLC"I'IN'LS AC"II%'A I"IES The primary Objecti.e of LJT Is l() advance ihe Christian faiih. in accordance with oiir stalem¢ni of beliefs, for thL bcncfil of ihosc in Ihc Unil¥d King)doin aiid iii suLli oiliL'r parts of thc world as Ilic TrustCLS may Ihink fit. ACIIIEVMEN'IS AND PERfr"ORfvIANCE During the year under rcvievl. LJT Lonlinucd lo hold in-person 5crviccs and LvLnls and olli'r counselling and spirilu(Il support to members. Under thc pasloral IcadLrship. LJT reguliirly wilnLss¢s positive Iriin%lornialion in (he lives or attendees. FINANCIAL REVIEW The CuCnI income of LJT demonstrates thal Costs have been approprialely managed OVLI. this period. All inLumL' received came from voluntary donaiions by our members. LJT has a reserves policy 01" 3 Inonihs thal allows il lu continue opcrnting withoul rcstriclion in the ¢aK of unforeseen circumslanccs. This year il has IiiLt ils rLs¢rvcs policy. has no long-tcrni dcbt and is a going concern. FirruRE PLANS In the upcoming financial year. the Trusle¢s will be focused on incre&sin8 membership and pursuing Ihe soul winning vision. RESERVE POLICY It is the policy of UT io maintain unrestricted funds. which are ibe reserves of LJT at Jboui I miTrnihs of unrestricled expenditure. Thi5 provides su1Clent funds to cover any emergency expenditure ihat may arise trom lime to limc. l.JT will seek to mainlain this l¢v¢l throughou¢ th¢ year. IUSK MANAGEMENT The Trustees hav¢ assessed all the major risks to whicb UT is ¢xposed to. in particular ih05c rel<iled lo the op¢rdlioiis and finances of L. and ar¢ satisfied thal Systems are in place lo mitigale exposure to major risks. The TrustCL5 are mindful of the continued impact on donations and atlendance posi pandemic and continu¢ lo inonilor ilic situdlioii closely. TRUSTEE RESPONSIBILITIES Under the Charities Act 2011, the Tntee$ are required to prepare a statement of accounts for eacli accounliiig year which YeS a truc and fair view of thc state of LJT. Thcy are rcquircd to: l. Selcct 8Uitable accounts'ng policies and apply thctn consi51enily. 2. Make j udgements and estimates thal are reasonable and prudenl. 3. Stste whether the applicable accounting slandards have been followed. 4. Prepare financtal stamcnts on an on-going basis.
Thc!. IIKI ni4lM)IINII)Ic for koLpinb pr()pcr rc¢ordq w'hich di4cloNc wilh rcaynnllhle occurocy thc finonc¢i (If l.J'r yl dny linic aiiKI li) cilyi1 Iliol ,4llLli ucci)Iinls comply w'iih Ilic C'lIArilics Act 201 i. 'fhcy fjlyo Iiuvc a rcypon¥ibiliiy io 14f¢guard Ihc lil. l JT ond lo luke rcllsonnble glcp.q lo dclccl frnud or other irrcgularities. Th14 rcpi)n npprovcd by ihe Tni.8lcc8 on 06111 Novcmbcr 2025 und signcd on Ihcir bchalf by., Lrnc%l Addo
.IVINC,,Ili4lllS'I'AIILHNACI.K Sillenicnt of Fln•nclil Acilvlllej for Ihe yt•r ended Joih Aprll 2025 2024 UDreJ¢rleted R¢slrlct¢d Fundi Fundi Unreilrlrlcd Reslrliled ndj Funds Nole Tolll "rtslal INCOMING RESOURCES InromlnR Ri'sourcts frvm generied fund5: Volunl4ry Inioii)e 35.880 35.880 35,032 35,032 I'olAI IncominK Hc%41burees 35.8x0 35,880 35,032 35,032 RLSOIIRCI.S EXPLNDID (-harithbl¢ AcliviliLS 90.055 90,055 36,891 36,891 Go%'crnancc Cosis 47 47 35 35 Tot1 Rtsource5 Expended 90,102 90,102 36.926 36,926 NET INCOMING,'IOUTGOING) RESOURCES BEFORE nT14F.R RECOGNISLD GAINSILOSSLS FUND BALANCES l April Other Reserves Movement -54.222 -54,222 -1.894 -1.894 62.623 62.623 64,517 64,517 FUND BALANCES 31 Mw¢h 401 8.401 62.623 62,623 The accountin8 polici 4Dd not¢s rn Pa8¢s 7 to 10 do not forni p•rt of these accounis
I.II'INC:.JI,:.%US'I'AIIII RNACI.r. Ilulthnee lheel Is al 301h Aprll 2025 2025 2024 Notes Flxcd 4ssety -riingTiblc Fixed Asscts Current Assels 2.856 57,094 Cash al bonk and in han 5,545 5,545 5.529 5,529 Currenl Llabllltles 'rrJdc' Lrcdilors l%et ¢urrent 45sel$ 5.545 5,529 Total a55¢ts le55 current Ligbiliti¥5 8,401 62,623 C4pilal account Cjeniral Unrestricted Funth at 31" April Special Res¢tves Ncl Incoming UnStriCt¢d FuDds for th¢ year Restricted Fund5 8,401 62,623 8.401 62.623 The Mtes on pAg¢s 9 to 10 fomi part of these accounts Approved by the trustees of the LIVING JESUS TABERNACLE this dav O(ith November 2025. Ernest Addo Trustee Dated: 06th November 2025
IICCOUIY'I'ING POLICILS ? I BASIS OF PREPARATION, OF FINANCIAL STATEMENTS The financial stalemcnls havc been prcparcd under hislorical cost convcntion, with the cxception of investments whicli are included ai th¢ market valu¢ lind in accordance with Financial Reporting Standard for Slnaller Entitles (Eff¢clivc 2n15}. Tl)c financial slalements have been prepared in accordance with ihc Sialcmcnl of Rccomincndcd Pracltce (SORP), "Accounling and Rcporting by Charilies" publishLd in 2015 and IippIic¢?blc accounliiig sliindiirds. 2.2 FUN'DING ACCOUNTING GLIiLfdl funds &rc unrL%lrictcd funds which aTC avai18blc for usc ai Ihe discrction of Ihc Trustecs in funhcrdnce of the general objectives of the church and which have noi been de5ignaled for oth¢r purposes. 2.3 IliCOIIIII%G RESOURCES All inLoming resources are included in the Stalem¢nt of Financial Activities when the church is legally Lnn'iled lo ihc income and th¢ ainounl can be quanlified with reasonablc accurdcy. Income tax Tecoverabl¢ in relalion to investment income is re¢ogDizcd at the time the invcstment income is receivable. 2.4 RESOURCES E.XPEINDED All expenditure is accounled for an accruals basis and has been included under expense categories that aEregai¢ all costs for allocaiion lo activitics. Whcre cosls cannot be direcily altributed lo particular aclivilics. Ihcy havc becn allocaied on a basis consisl¢nl with Ihc usc of ihc resources. Support Costs are those cosis incurred direcily in support of expenditur¢ on the objects of the charity and includc project managemeni carried out at headquart¢rs. Governance costs are those InCued in conncciion with administration of the charity and compliance witb constitulional and slatulory requiretnenls. Grdnts payable are charged in the year when the offer is made perfect excepi in those cases where th¢ offer is condilional. such grants being recognized as ex[lture when the conditions attsching are fulfilled. Grants offered subject to conth"tiO which have noi been met at the yearend rate noted as a commilm¢nt, but nol accrued as expenditure 2.5 TLNGIBLE FIXED ASSETS AND DEPRECIATION All assets costing morc than £500 aThl can bc used for more than one year are capitalized. Tangible fixed assets are ststed at cost less depreciation. Depreciation is proi'ided al rates calculaled to wrile off the cost of fsxed assets. less their &stimated residual valu¢, over their Lxpecled useful lives on the following bases. Church Instrurnent and Cxher EquipnKnts Fixture aod fixtures -18 /0 Reducing Bal&n¢e metliod -180/• Reducing Balance mcthod
I.II'IYC. JF_SIIS TAHF.R.YACI.V. lof its• y*•r •Ad•d .l(Mh Aprll 2•15 202S U•r••lrkl•d Trf JS.8 J5.BAQ JJJ80
LIVING JESUS TABERNACLE ole5 lo the •c¢vunls for tht year ended 30ih Aprll 2025 3. To141 Ri'suurces Expl'ndid IJ) ol'LNpLryi8i 1i)iol rn'%ciuriLs LXP¢nLlvJ Eryn5e'. 2025 Chuntsblc Costs 01 Ixp¢ndilWf Diilxl Costs T(ul 30.1 30.(X) DI¢ fosls Suppon C05 OthcT Cojts ToiAI 60.055 60.OJS 47 47 9(055 47 90.102 Support Colts 2025 Mixcllllneous C%'ctlLs & Mtn151ry Rcni Adi'¢nisinB 195 5.147 274 124 37 Travel Exp¢n5<S TL'lephone Ir Co%ls Baiik CThBr¥es Los5 un Silc Offic£ EqUiprnt Dcprccilliion Toi•l 53,611 627 Si4ff Cosll Gro55 Was Trd8 Cojts Pasioral Sayi¢ Tothl Audii & AccowitsKyC(* Profwitul F¢ Totsl 47 47
Nut¢s lo the accounts for the year ended Joth Aprll 2025 4. TAialion LIV ING JESUS TABERNACLE is a r¢gisi¢red charity and applies all its income for ¢Plble purposcs. Il thus cl3inLS exemptions from UK knx. 5. TAD8lble aivtj 2025 Church Equipmen Furnilure Land FiltiDgs Totsl Cost Asai 1° May Additions As at 30th April 53,611 15.007 68.618 53,611 15.007 68,618 Accumulated depreciation As ai Isi May 11.524 1,524 Charge for the year As ai 30ih April 53.611 53.611 627 IZ,151 54,238 65,762 Net Book V4lut As It 30th April U56 2456 DcprLialIC is wovithd off theco of %Y¢ts bye rjvertheir ¢stithid wfijl lil'ts as follow5 chur & (Xhtr 9Pt•. Red¥¢ b•kn
2025 2024 Tr*d¢ Cmlilon 10