CHARif( REGISTRATION NUMBER: 1161640
Liberty Church Charitable Incorporated Organisation
Unaudited Financial Statements
31 March 2025
WALTER HUNTER & CO LIMITED
Chartered accountants
24 Bridge Street
Newport
South Wales
NP20 4SF

Liberty Church Charitable Incorporated Organisation
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report
Independent examinerfs report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Liberty Church Charitable Incorporated Organisation
Trustees. Annual Report
Year ended 31 March 2025
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 March 2025.
Roference and adminlstratlve detsils
Registered charity name
Charty reglstration number
Liberty Church charitab￿ Incorporated Organisation
1161640
Principal offlce
G￿r Christian Centre
Gaer Park Drive
Newport
NP20 3NN
The trustees
MrA D Burton
Mr C Griffin
Mr G J Sheppard
Mr G De Villiers
Independent examiner
Mr Jonathan Rhodes Bsc BFP FCA
24 Bridge Street
Newport
South Wales
NP20 4SF
Structure. governance and management
Liberty church commenced meeting as an association in November 2014 and was granted charity
status on 12th May 2015. The minister was employed on February 2015 and his assistant on 1st
August 2015.
The trustee board of manages the organisation. The day to day work is carried out by the minisler and
his team. They meet regularly and, inter alia. have discussed and reviewed risks that are significant to
the charty.
Public Benefit
The trustees confirm that they have referred to the guidan￿ contained in the Charty Commissions
general guidance on public benefit when reviewing the chariVs aims and objectives and in planning
future activities.

Liberty Church Charitable Incorporated Organlsation
Trustees. Annual Report (contlnuedj
Year ended 31 March 2025
Objectives and activities
The main gatherings continued to be held on Sunday momings at Llanwem High Sch¢)ol from April
2024.
Risca Gospel Plant - We moved from bi- w&kly to vfftkly with consistent Sunday evening gathering
with an average attendance of 30.
Mid week gatherings were held in homes throughout the year- Liberty Groups.
Liberty Kids - The Children's provision is held at the same tin￿ as the main service, and a crèche
facility is also available for the younger one. This again was during our Sunday gatherings as stated
above.
Liberty Youth - We continued with our Youth Program on a Friday night.
Gaer Building - We continued to ￿n0vate the asset with general painting of the facility.
We also launched 'The Coffee House" which is open to the public 4 days a week.
We employed a manager and part tirne person for The Coffee House.

Liberty Church Charitable Incorporated Organisation
Trustees, Annual Report (conllnuedj
Year ended 31 March 2025
Achievements and perforniance
Our media team continued with online materials in the areas of online church services, children work
and community engagement.
We hosted as part of Genesis Collective the first Global gathering with 320 attendees in Albania from
22 nations.
We held a Libety Kids, Summer Program in August 2024 reaching 80 children.
We continued relationships with 4 I(￿al primary schools (Gaer, Maesglas. St Andrews and Ty-sign,
Risca) stsrting assemblies. classroom sessions as well as practrcal help in the schools, reaching 1800
children.
Food Cr>op: We continued to work witri families and provide the services of the food pantry to the
local a￿a working with 411tr families.
Support for Care for Family. Missional Links Wales. Cefnogi and Nepal continued.
Globally continued with partnership work with Genesis Collective into the nations of Nepal, Sri Lanka,
India, Pakistan. This was through financial aid, support for local leaders.
Nepal - we continued with work into the orphanages and building of Libety church Nepal. The building
was now being used for extensive communty work and a further churches have been established in
the Nepalgunj region.
We had visits from church leaders from United Arab Emirates, South Africa, Ghana, Brazil.
We made visits to the Untted Arab Emirates. USA. Nepal. Lisbon. and Cyprus to connect wtth
churches within Genesis Collective and build relationships.
Mission Week The second Mission week in Newport working in partnership with Christchurch.
Louisiana and Missional Links Wales was held. This Involved schools work, helping local families,
community clean-up, big meal gatherings. Approximately 90 people volunteered for this time and we
engaged with over 1800 children, young people and adults.
We celebrated ten years as Libety Church.
We received a grant from GAVO for the Fwd Coop.
We received a grant from Operations Blessing for food and FM)vety relief.
We continued to recerve a monthly grant from Orphans Promise for family and schools, work

Liberty Church Charitable Incorporated Organisation
Trustees. Annual Report (continued)
Year ended 31 March 2025
Financial review
The financial position of the chartty at 31 March 2025 and at the date of this report is considered
satisfactory. The trustees consider that the charty is able to continue to operate as a going concern.
We are grateful to everyone who Contributes to the church, both financially and non-financial￿.
The trustees, annual report was approved on 28 January 2026 and signed on behalf of the board of
trustees by:
riffi
Trustee
Charty Secretary

Liberty Church Charitable Incorporated Organisation
Independent Examinerfs Report to the Trustees of Liberty Church Charitable
Incorporated Organisation
Year ended 31 March 2025
I report to the trustees on my examination of the financk21 statements of Libety Church Charitable
Incorporated Organisation ('the charity.) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the chartty you a￿ responsible for the p￿paratIOn of the financial statements in
accordance with the requirements of the Charities Act 2011 {'the Act'}.
I report in respect of my examination of the chariVs financial slatement5 carried out under section 145
of the 2011 Act and in carrying out my exarnination I have followed all the applicable Directions given
by the Charity Commission under section 145(5)(b) of the Act.
Independent examinerfs statement
Since the charity's gross income exceeded £250.000 your examiner must be a member of a body
listed in section 145 of the 2011 ACL I confimi that l am qualified to undertake the examination
because l am a member of the Institute of Chartered Acwuntants in England and Wales (ICAEW),
which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records We￿ not kept in respect of the charity as required by section 130 of the
Act., or
the financial statements do not accord with those records" or
the financial statements do not comply with the applicable requirements COn￿rning the
fonm and content of accounts set OLrt in the Chartties (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and fail view which is not a
matter considered as part of an independent examination.
I have no cOn￿mS 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.
Mr Jonathan Rhodes Bsc BFP FCA
Independent Examiner
24 Bridge Street
Newport
South Wales
NP20 4SF
28 January 2026

Liberty Church Charitable Incorporated Organisation
Statement of Financial Activities
Year ended 31 March 2025
2025
Restricted
funds Total funds Total funds
2024
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Investment income
Olher income
212,367
289
19,816
3,269
14,037
92,484
304,851
289
19,816
3.269
14.037
342.262
220,188
2,149
19,259
2,500
17,859
Total income
249,778
92,484
261,955
Expenditure
Expenditure on charitable activtiies
Total expenditure
9,10
242.366
112.069
354,435
233,579
233,579
242,366
112,069
354,435
Net (expenditureyincome
7,412
{19,585)
(12.173)
28,376
Gift of Gaer Christian Centre building
17
365,01))
Transfers between funds
(8,428)
8,428
Net movement in funds
{1,016)
(11,157)
(12.173)
393,376
Reconcillation of funds
Total funds brought forward
Total funds carried forward
593,297
25.074
618,371
606,198
224,995
592,281
13.917
618,371
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notss on pages 8 to 17 fom) part of these finan¢lal ststements.

Liberty Church Charitable Incorporated Organisation
ststement of Financial Position
31 March 2025
2025
2024
Noto
FFxed assets
Tangible fixed assets
Investments
18
19
368.367
24,500
392,867
378,239
378,239
Current assets
Debtors
Cash at bank and in hand
214,679
243,279
217.133
243,279
CredIto￿. amounts falling due within one year
Net current assets
21
3.802
3,147
213.331
606.198
606,198
240,132
Total assets less current liabilities
618,371
618,371
Net assets
Funds of the charity
Restricted funds
Unrestricted funds
13.917
592.281
606,198
25.074
593,297
Total charity funds
23
618,371
These financial statements were approved by the board of trustees and authorised for issue on 28
January 2026. and are signed on behalf of the board by..
Mr
Griffin
Trustee
The notss on pages 8 to 17 forni part of these flnan¢lal statoments.

Liberty Church Charitable Incorporated Organisation
Notes to the Financial Statements
Year ended 31 March 2025
General infomiatlon
The chartty is a public benefft entty and a registered charity in England and Wales and is
unincorporated. The address of the principal office is Gaer Christian Centre, Gaer Park Drive,
Newport, NP20 3NN.
Statement of compliance
These financial statements have been prepared in Complian￿ with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {Gharities
SORP (FRS 102)) and the Charities Act 2011.
Accounting policies
Basis of preparation
The financial statements are prepared in sterling, which is the functional currency of the enttty.
The financial statement5 have been prepared on the historical cost basis.
Going concern
There are no material uncertainties about the charity's abilty to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors. including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charty's purposes.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the temis of an appeal.

Liberty Church Charitable Incorporated Organisation
Notes to the Financial Ststements (contlnuedj
Year ended 31 March 2025
Accounting policies (¢ontlnuedJ
Incoming resources
All incoming reSoUr￿S are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefrts associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specrfic policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entttlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliabty. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received rf the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the suppty of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a paritcular purpose and retumed rf unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liabilty is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classffEd under headings of the statement of
financial activities to which it relates=
expendtture on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities. and the sale of donated goods.
expenditure on charitable activities includes all costs incuThed by a charity in undertaking
activities that further its charitable aims for the benefft of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expendrture categories reflecting the use of the resource. Direct costs
attributable to a single activity are all(Trted directly to that activity. Shared costs are apportioned
be￿een the activities they wntribute to on a reasonable. justifiable and consistent basis.
Tanglble assets
Al f￿ed assets are inFtially recorded at cosL

Liberty Church Charitsble Incorporated Organisation
Notes to the Flnancial Statements (eonbnu
Year ended 31 March 2025
Accountlng pollcles (continuea)
Depreclation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic lrfe of that asset as follows..
Land and buildings
Equipment
2% p.a. Straight Line
20% p.a. Straight Line
Investments
Unlisted equty investments are initially recorded at cost and subsequenlty measured at fair
value. If fair value cannot be reliably measured, assets are measured at cost less impainnent.
Listed investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost
less any accumulated impaimient losses.
Investments in associates accounted for in accordan￿ with the fair value model are initially
recorded at the transaction price. At each reporting date. the investments are measured at fair
value, with changes in fair value taken through income or expenditure. INThere tt is impracticable
to measure fair value reliably the cost M￿e] will be adopted.
Dividends and other distributions received from the investment are recognised as income without
regard to whether the distributions are from accumulated profits of the associate arising before or
after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordan￿ with the cost model are
recorded at cost less any accumulated impaimient losses.
Investments in jointly controlled entrties accounted for in accordan￿ with the fair value model are
initially recorded at the transaction price. At each reporting date. the investments are measured
at fair value, with changes in fair value taken through income or expenditure. Imiere it is
impracticable to measure fair value reliably the cost mt)Jel will be adopted.
Dividends and other distributions received from the investment are recognised as income without
regard to whether the distributions are from accumulated profrts of the joint venture arising before
or after the date of acquisttion.
Impaimient of fixed assets
A review for indicators of impaimient is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carying value exceeds the
recoverable amount, the asset is impaired accordingly.
-10-

Liberty Church Charitable Incorporated Organisation
Notes to the Financial Statements (¢onthiuqd)
Year ended 31 March 2025
Accounting pollcles (eontlnuea)
Deflned contrlbution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related seNice. the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Donatlons and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
Donations
Donations - Uganda
Grft Aid
Donations - Nepal
Donations-Albania
181.528
181,528
2,204
30,839
1,055
65.596
2,204
30.839
1,055
65,596
Grants
Grants
GAVO
Awards For All
Orphans Promise
Operation Blessing
829
829
14,000
8,800
14,000
8,800
304,851
212.367
92.484
Unrestricted
Funds
Restricted Tot81 Funds
Funds
2024
Donations
Donations
Donations- Uganda
Gift Aid
Donations - Nepal
Donations - Albania
150.566
150,566
8,045
27,161
8,045
27.161
Grants
Grants
GAVO
Awards ForAII
Orphans Promise
Operation Blessing
76
76
4,940
19,400
10,000
4,940
19,400
10.000
177.803
42.385
220,188
11

Liberty Church Charitable Incorporated Organisation
Notes to the Financial Statements (tonllnued)
Year ended 31 March 2025
Charltable activities
Unrestricted Total Funds Unrestrrcted Total Funds
Funds
2025
Funds
2024
Liberty Youth
289
289
2.149
2,149
Other trading actlvities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Fundraising everrts
Food bank
Coffee Shop
9,477
3,081
7.258
9.477
3,081
7,258
19.816
16.982
2,277
16,982
2,277
19.816
19,259
19.259
Investment incom•
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receNable
3,269
3.269
2,500
2,500
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Rent
Miscellaneous income
12.465
1.572
12.465
1,572
9.774
8,085
17,859
9,774
8,085
14,037
14.037
17,859
12-

Liberty Church Charitable Incorporated Organisation
Notes to the Financial Statements {condnuedJ
Year ended 31 March 2025
Expenditure on charitsble activlties by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Charitable Activities - Core
GAVO
Albania
Orphans Promise
Nepal
Operation Blessing
Uganda
Awards For All
Support costs
240,446
240,446
74,024
12,347
269
6.029
74,024
12,347
269
6,029
19,400
19,400
1,920
1.920
242,366
112,069
354,435
Unrestricted
Funds
Restricted Total Fund5
Funds
2024
Charitable Activiiies - Core
GAVO
Albania
Orphans Promise
Nepal
Operation Blessing
Uganda
Awards For All
Support costs
214,328
214,328
1.478
1.478
8.873
4,480
8,873
4,480
2,800
2,800
1,620
1,620
215,948
17.631
233,579
10. Expenditure on charitable activities by activity type
Activities
undertaken Grant funding
directly
of activities Support costs
Totsl funds
2025
Total fund
2024
Charitable Activities -
Core
GAVO
Albania
Orphans Promise
Nepal
Operation Blessing
Uganda
Awards For All
Governance costs
210,236
30,210
240.446
214,328
1,478
74,024
12,347
269
6.029
74.024
12.347
269
6,029
8,873
4,480
2.800
19.400
19,400
1,920
1,920
1,620
322.305
30,210
1,920
354.435
233,579
13-

Liberty Church Charitsble Incorporated Organisation
Notes to the Financial Statements {¢ondnugdJ
Year ended 31 March 2025
11. Anatysis of support costs
Charitable
activities Total 2025 Totsl 2024
Governance costs
1,920
1,920
1,620
12. Anatysis of grants
2025
2024
Grants to Institutions
Grants
30.210
31,488
31,488
Total grants
30.210
13. Net (expenditureyincome
Net (expenditure)lincome is stated after chargingl(credtting):
2025
2024
Depreciation of tangible fixed assets
9,872
9,243
14. Independent examination fees
2025
2024
Fees payable lo the independent examiner for."
Independent examination of the financial statements
1,920
1,620
15. Staff costs
The total staff costs and employee benefrts for the reporting period are anatysed as follows:
2025
2024
Wages and salaries
Ernployer contributions to pension plans
111.532
106,968
799
112.572
107,767
The average head count of employees during the year was 2 (2024: 2). The average number of
full-time equwalent employees during the year is analysed as follows:
2025
No.
2024
Number of staff
No employee received employee beneffts of more than £60.000 during the year (2024.. Nil).
16. Trustee remuneration and expenses
No remuneration or expenses or olher benefrts from employment with the charity or a related
entity were received by the truslees.(2024'. nil).
14-

Liberty Church Charitable Incorporated Organisation
Notes to the Financial Statements (c¢>ntlnu
Year ended 31 March 2025
17. Glft of Gaer Christian centre buildlng
2025
2024
Extraordinary income
365,000
In October 2023. Libety Church were gifted the Gaer Christian Centre Building, Gaer Park Drive,
Newport, NP20 3NN. At the date the gift was made, the building was valued at £365,000.
18. Tangible flxed assets
Land and
buildings
Equipment
Total
Cost
At 1 April 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
365.000
61,562
426.562
3.042
3,042
45,281
6,830
48,323
9,872
6.084
52,111
58.195
Carrying amount
At 31 March 2025
358,916
9,451
368,367
378,239
At 31 March 2024
361,958
16,281
19. Investments
Other
investments
Cost or valuation
At I April 2024
Additions
24,$00
At 31 March 2025
24,500
lrnpairment
At 1 April 2024 and 31 March 2025
Carrying amount
At 31 March 2025
24,500
At 31 March 2024
l investments shown above are held at valuation.
20. Debtors
2025
2024
Loans
-15-

Llberty Church Charitable Incorporated Organisation
Notes to the Financial Ststements (conthuedj
Year ended 31 March 2025
21. Creditors: amounts falling due within one year
2025
2024
Accruals and deferred income
Social security and other taxes
Pension
1,920
1,573
309
1,620
1,527
3,802
3,147
22. Pensions and other post retirement beneffts
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £1,040 (2024-. £799).
23. Analysis of charitable funds
Unrestricted funds
At 1 April
2024
At 31 March
2025
Income Expenditure
Transfers
Charitable Activitie5
593.297
249.778
{242.366)
(8,428)
592,281
At 1 April
2023
At 31 March
2024
Income Expendtture
Transfer5
Charitable Activities
224,995
584,570
(215.948)
(320)
593,297
16-

Liberty Church Charitable Incorporated Organisation
Notes to the Financial Statements (￿ntsnU
Year ended 31 March 2025
23. Analysis of charftable funds (contlnueo)
Restrfcted funds
At 1 April
2024
At 31 March
2025
Income Expenditure
Transfers
Awards For All
Nepal
Uganda
GAVO
Orphans Promise
Albania
Operation Blessing
19.400
(19.400)
(269)
1,055
2,204
829
14.000
65.596
8,800
92.484
786
3,289
4,291
2,780
1,085
3.462
1,127
(12,347)
(74,024}
(6,029)
(112,069)
8,428
2,771
13.917
25.074
8,428
At 1 April
2023
At 31 March
2024
Income Expenditure
Transfers
Awards For All
Nepal
Uganda
GAVO
Orphans Promise
Albania
Operation Blessing
19,400
4,160
3.885
4,940
10,000
19,400
(4.480)
{2,800)
(1,478)
(8,873)
320
1,085
3,462
1.127
42,385
(17,631)
320
25,074
24. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2025
Tangible fixed asset5
Current assets
Creditors less than 1 year
Net assets
392,867
217,133
(3,802)
606,198
392,867
217,133
(3,802)
606,198
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
378,239
243,279
(3.147)
618,371
378,239
243,279
{3.147)
618,371
17-