## **Trustees’ Annual Report for the period** Period Start Date - From **01/10/2019** Period End Date – To **30/09/2020** **Charity name: LIFE TABERNACLE UNITED PENTECOSTAL CHURCH TRUST (LT UPC CIO)** **Charity registration number: 1174845** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the
purposes of the charity
as set out in its
governing document|Para 1.17|The objectives of Life Tabernacle Church are to advance the
Christian faith in accordance with our Statement of Beliefs in
the United Kingdom and other parts of the world as the
trustees may think fit and to fulfil other such purposes which
are connected to charitable work of the Trust.| |Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the
accounts.|Para 1.17 and
1.19|The charity seeks to support the members of the same
Christian belief whose purposes include the relief of poverty;
provision of assistance to those in need through age, ill-
health, disability, financial hardship or other disadvantage;
provision of education or the supporting of community
development in the said location and in such other parts of
the United Kingdom or the world as the Trustees may from
time to time think fit.
The charity intends to achieve these objectives by community
projects and proclamation of the faith through various outreach
and community projects| |Statement confirming
whether the trustees
have had regard to the
guidance issued by the
Charity Commission on
public benefit|Para 1.18|The charity affirms that it exists and operates exclusively for
charitable purposes for the benefits of the public and to
further the it’s cause in so doing by her activities and
decisions in accordance with the Charity Commission’s
guidance| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference| |---|---| |Policy on grant making|| ||Para 1.38| |Policy on social|| |investment including|Para 1.38| |program related|| |investment|| |Contribution made by|| |volunteers|Para 1.38| |Other|| ## **Achievements and Performance** ||SORP
reference|| |---|---|---| |Summary of the main
achievements of the
charity, identifying the
difference the charity’s
work has made to the
circumstances of its
beneficiaries and any
wider benefits to society.|Para
1.20|The church third year as a CIO with the incorporation of all its functioning
arms (personnel, volunteers and facilities both tangible and non-tangible
assets) was invigorating as we took up new responsibilities and some
challenges in managing the two premises in the middle of the coronavirus
pandemic which caused the physical access to use our premises
impractical for the second half of the year.
The Croydon and Battersea premises were only used fully from Oct 2019
to March 2020
The Covid 19 pandemic breakout and subsequent lockdown from March
2020 affected the use of our premises for the rest of the year. We moved
all our church activities online and only came back skeletally when the
restrictions were partially lifted.
**OUR RESPONSE TO THE CORONAVIRUS PANDEMIC**
Much investment was made in acquiring equipment to ensure that our
members remained connected and given support for their basis needs
and well beings.
•
The creation of a Social Media Team that oversees our online
broadcasting of services
•
Measures put in place to ensure that government guidelines on
health and safety for all was facilitated and adhere to.
•
Promotion of our online services for the public to be aware
Weekly church attendance at all our premises this period before the
pandemic averaged 390 persons on Sundays and about 190 on our
international service.
The main achievements this period in meeting our stated objectives
include the following
**Our Battersea Premises**
Spanish speaking services
•
Since August we have been able to have live services, but with
limitations. We try to ensure that each person/family goes at least
once a month. Giving preference to the newly converted and
visitors, but not forgetting the faithful and the whole of the
congregation.
•
As a result, we have had a bigger growth in cell groups and
devotional we have had for each society (men, ladies, youth,
children). This has allowed us to maintain contact with each other
and to care for the needs within the general body.
•
Not having a physical connection with each other in church was a
challenge and some people were greatly affected by it but
increased their social media presence and interactions.
•
11 persons were water baptised
•
1 person received the Holy Spirit
•
5 active House groups but online operation
Living Manna services
•
Daily prayer services was maintained during the pandemic
period that has been beneficial to the members and the
public that joined us. To God be all the glory. Despite the
effects of Covid-19, God really help us grow spiritually and
we’ve been able to minister internationally (Africa,
Philippines, Japan and Singapore). During our Virtual
Healing and Revival crusade – we receive testimonies,
internationally and locally who receive their healing,| families were baptise in Jesus’ name. Looking forward for greater things that the Lord is going to do. **Our Croydon Premises** - Even though the Pandemic took us by surprise, we feel that as a church we rose to the occasion successfully and we manage to transition to an online/ virtual ministry smoothly. As a result, we were able to provide online services, bible studies and prayer groups. - Safe re-opening for public worship has also been successful we have an average of 40 people in the building on Sundays and we have been able to maintain guidelines. - We set a goal to baptise 5 people this year, we have baptised 8 people so far plus we have another family waiting to be baptised at the time of writing this report. - We set a goal to have an average Sunday service attendance of 60+ and between the online viewers and people attending the building on Sundays we average 80 on a weekly basis. - • We set a goal to have an average midweek Bible study attendance of 20+ and we average 40 online viewers on a Wednesday. • Consistent translation to Spanish has helped us connect with Spanish speaking families seeking a church **The Building Project** : **Maintenance Works @ Croydon & Battersea Premises** A lot of maintenance work carried out in this period in order to meet the standard expected for the use of the premises. Some are still ongoing but most of the works were done by professional members voluntarily and some at the going cost. - A team of Volunteers have worked tirelessly completing maintenance work in both buildings. The following works list, they saved us thousands of pounds. - • Magna Builders: BPR sliding doors £1400.00 • Electrical Lift Plus: Electrical remedial and upgrade in Croydon: £2500 (TBC) - • The renewal of the shed roof in Croydon has been slow due to financial constraint (Several donations have helped). - Review to be conducted on how much members are charged for use of the premises for special functions (i.e., weddings, funerals) - Storm Dennis – Since we have no resolution with respect to the wall ownership. The damaged wall and responsibility for the cars has been accepted by our Insurer as an act of God and that they will carry out the works and sort out the car insurers claims. The excess we might not be responsible for as per our insurance. - • Storm Ciara – The fallen debris and clock tower repairs – Accepted. They will use scaffolding method which is £7k. They are planning to be in touch with us this month of July to start the repairs. - • About 75% of the tasks were done by the brethren volunteering their time and resources willingly to ensure that the church is in good maintenance. - Some maintenance works were affected by the onslaught of the pandemic and the new lockdown has ||made it difficult to get work scheduled or done,| |---|---| ||especially when external companies and workmen are| ||involved. For instance, we have not got the two storm| ||damaged areas of the church repaired because there| ||have
been
delayed
in
reaching
organisations| ||/individuals involved, coordinating and scheduling the| ||work| |•|From October 2019 to September 2020 the following| ||tasks were accomplished at BPR: Toilet Blockage| ||cleared in Male toilet, Male Toilet redecorated, and floor| ||deep cleaned and painted, Ceiling Tiles replaced due to| ||roof leaks, DIY tasks around the church done – refitting| ||floor strips, tabletop disfigurement fixed & broken chair| ||mended, New Signage made and erected for| ||signposting the public to our church, Faulty Sanctuary| ||Heaters circuit system and fuse changed| |•|From October 2019 to September 2020 the following| ||tasks were done at Croydon: Main Kitchen Boiler – No| ||Heating & all attempts to correct it failed so New Boiler| ||installed for Chapel and corridor fitted 17/10/19 @| ||£1500 +vat, Plumbing Work on Female & Male toilets to| ||fix or replace broken item, Pest Control Measures taken| ||– Mainly in small kitchen area & Nursery hall, Fixed| ||Broken Metal Heating Grille in Sanctuary floor, Shed| ||Items Organised and Protected From the Elements, DIY| ||tasks around the halls done – refitting floor strips,| ||tabletop disfigurement fixed & broken chair mended,| ||New Signages made and erected for signposting the| ||public/members for our services, Sanctuary leaking| ||radiator| - DIY to seal leak with resin, 3 Church Wooden Entrance Doors Revamped and Painted, Chapel improvements. 1. New entry rug 2. Carpet strip fitted 3. Yellow flowers 4, Hallway fitted with flower picture frames, 8 light tubes replaced in Lower hall, Middle building - Eased and adjusted door to open and close, Unblocked Nursery Disabled Toilet, Resecured loose tap on wash and basin in ladies toilet seat & also Replaced broken tiles in the ladies toilet and secured and reset door stopper, Sanctuary boiler water system topped up re-pressurise all radiators, bled them and left in good working order, Draft proofed side entry door/Vestry, Attended to leaking radiator on platform, Ladies Toilet - Cleared blockage, sealed leak and left all in working order. All three cubicles restored, Draft proofing ordered for Croydon £32, Partially secured blown clock tower window from high winds. Fitted wooden panel to secure and prevent pigeons ## **Hardship Fund for Those In Unfortunate Situations** • **Due To The Pandemic –** Our hardship fund serves to support the members and families of Life Tabernacle who encountered financial difficulties. Throughout the coronavirus pandemic period in 2020 several members were disproportionally affected due to the lockdown and its implications. Some due to loss of employment resulting in loss of income/ reduced income form work others loss of accommodation etc Others having contracted the disease required further support in relation to basic living expenses. Members of the entity also contributed generously towards this ministry and up to 12 families were financially supported as a result. • **Due to Disasters Elsewhere –** In the period we were able to raise fund for others who were at a peril because of natural disasters in their area. Members raised funds and supported such appeals in the period ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|In the period we also served the community by using our
premises and/or ministers for in the pre pandemic 1sthalf
(Oct 2019 to March 2020 for public worship and community
activities but transferred our activities online from the
lockdown and restrictions in the other half of the period from
April to Sept 2020. We had our church services and worship
throughout the year though some services were only online.
We achieved the following
-
18 water baptisms in the period
-
Many online and/or phone bible studies initiated
-
A few persons received the holy spirit in the period
some through virtual service| |---|---|---| |Performance of
fundraising activities
against objectives set|Para 1.41|Some fundraising exercises were carried out to raise money
for specific needs/projects like the 48thAnniversary (this was
partially successfully) and minimal for our building project in
the period. We had an accumulation of fund through our
Mychurch 365 fundraising exercise where people gave their
coin collection throughout the year| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** Review of the charity’s Para 1.21 financial position at the end of the period Statement explaining the Para 1.22 policy for holding reserves stating why they are held Amount of reserves held Para 1.22 Reasons for holding zero Para 1.22 reserves Details of fund materially in Para 1.24 deficit Explanation of any Para 1.23 uncertainties about the charity continuing as a going concern ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**_The members’ tithes, donations and offerings_**| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**_In line with our governing document_**| |A description of the principal
risks facing the charity|Para 1.46|**none**| |Other||| ## **Structure, Governance and Management** |Description of charity’s trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**| |How is the charity constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Incorporated (Charitable Incorporated**
**Organisation)**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of any
person or body entitled to
appoint one or more trustees|Para 1.25|(1) At the first annual general meeting of the
members of the CIO all the charity trustees shall
retire from office;
(2) At every [subsequent] annual general meeting of
the members of the CIO, one-third of the
charity trustees shall retire from office. If the number
of charity trustees is not three or a multiple
of three, then the number nearest to one-third shall
retire from office, but if there is only one
charity trustee, he or she shall retire;
(3) The charity trustees to retire by rotation shall be
those who have been longest in office since
their last appointment or reappointment. If any
trustees were last appointed or reappointed on
the same day those to retire shall (unless they
otherwise agree among themselves) be
determined by lot;
(4) The vacancies so arising may be filled by the
decision of the members at the annual general
meeting; any vacancies not filled at the annual
general meeting may be filled as provided in sub-
clause (5) of this clause;
(5) The members or the charity trustees may at any
time decide to appoint a new charity trustee,
whether in place of a charity trustee who has retired
or been removed in accordance with clause
[15] (Retirement and removal of charity trustees), or
as an additional charity trustee, provided that
the limit specified in clause [12(3)] on the number of
charity trustees would not as a result be
exceeded| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and
procedures adopted for
the induction and
training of trustees|Para 1.51|| |---|---|---| |The charity’s
organisational structure
and any wider network
with which the charity
works|Para 1.51|**See Below Chart**| |Relationship with any
related parties|Para 1.51|**None**| |Other||| ## **Reference and Administrative details** |Charity name|LIFE TABERNACLE UNITED PENTECOSTAL CHURCH TRUST| |---|---| |Other name the charity
uses|LIFE TABERNACLE UPC CIO| |Registered charity
number|1174845| |Charity’s principal
address|32 BATTERSEA PARK ROAD
BATTERSEA
LONDON
UK
Postcode SW11 4HY| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not**
**for whole year**|**Name of person (or**
**body) entitled to**
**appoint trustee (ifany)**| |---|---|---|---|---| ||Rev. Leroy Francis|Chairman/ Pastor||| ||Rev. Anthony Banton|Member/ Assistant Pastor||| ||Elder Stanley Brown|Member/ Deacon||| ||Deaconess Carol Smartt|Member/ Deaconess||| ||Deacon David Francis|Member/ Deacon||| ||Rev. Lemuel Badenhurst|Member/ Assistant Pastor||| ||Jerry Igbinoba|Member||| ||Rev. Chukwuemeka Okala|Member/Treasurer||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **Corporate trustees** – names of the directors at the date the report was approved |**Director name**||| |---|---|---| |Rev. Leroy Francis|Rev. Chukwuemeka Okala|| |Rev. Anthony Banton|Bro. Jerry Igbinoba|| |Rev. Lemuel Badenhurst||| |Sis. Carol Smartt||| |Elder. Stan Brown||| |Deacon David Francis||| Name of trustees holding title to property belonging to the charity |**Trustee name**
**Dates acted if not for whole year**
**held as custodian trustees on behalf of others**|**Trustee name**|**Dates acted if not for whole year**|| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ||||| ||||| |Description of the assets
held in this capacity|||| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|||| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|||| ## **Funds held as custodian trustees on behalf of others** ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ~~Oo~~ ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **----- Start of picture text -----**
Signature(s)
Full name(s) Leroy Francis
Position (eg Secretary, Chairman
Chair, etc) =ee
Date
30 [th] June 2021
**----- End of picture text -----**
LEADERSHIP ORGANISATIONAL CHART 2020 il i jlilij iiii Ill Ill i! 11-1511ialil SAJIS&**X. 51 Illl Registered no 1174845 Life Tabernacle United Pentecostal Church (CIOI Report and Accounts for the Year End 30th September 2020 DTT CONSULTANCY LTD Life Tabernacle United Pentecostal Church (CIO) Trustees nam8 Rev. Leroy Francis Rev. Anthony B8nlon Elder Stanley Brown Dea¢oness Carol Smartt Deacon David Francis Lemuel Badènhurst Registered Office 32 BArfERSEA PARK ROAD BATTERSEA LONDON UK Postcode SW114HY Registèred numbgr 1174845 Bankers Accountant DTh Consultancy Ltd 36 Daffodil Close Hatfield Contents Page Satement of Fin8n¢ial A¢tiviti¢$ Balance Sheet 3-15 Notes to the Accounts Llfe Tabernaele Unlted Pentecostal Church ICIOI Annual accounts for the Charity No 1174845 eriod Period stsrt d8te 1stOct2019 To Period &nd date 30th Sep 2020 Section A Statement of financial activities Restricted Income funds Recommended categories by activity Detalls ot own analysis Unre5tr1cted funds Endowment funds Total last year Total this year Incoming resources (Note 31 Incomlng re80urce8 from generatèd funds Volunt8ry Income F01 F02 F03 F04 F05 S01 414,386 414,386 399,009 Activiliesforgeneraling funds S02 346 346 343 Investment income S03 23 23 21 Incoming resources from haritable aGtivities S04 Othèr incoming rtrsource$ S05 Total ITncoming resources $06 Resources expended (Notes 4-81 414,754 414,754 399,373 Costs of Generating Fund5 Costs olgeneratln9 volunt2ry i￿ome S07 112,710 112,710 137,211 Fundraisi￿ trading msts SO8 Investment managemenlcosts S09 Ch8rltabl8 actlvltl68 sio 228,233 32,550 228,233 32,550 237,630 Governanc8 costs 33,850 Oth8r re8our¢os exponded S12 Total rgsources expgndad s13 Net incoming/{outgoing) resources before transfers $14 373,494 373,494 408,691 41,261 41,261 9,318 Gross transfers between funds $15 Net In¢omlng/{outgolngJ resources before otherrecognised gaIn￿(lO$S&s) s16 other recognised gainslllossesl Gains and losses on revaluation ol fixed assets for the charity's own use Prior year adjustment 41,261 41,261 9,318 S17 S18 173,027 173,027 Net movement in funds $19 Total funds brought forward Total funds carrled forward s21 131,766 3,355,602 131,766 3,355,602 9.318 S20 3,364.920 3,223,835 3,223,835 3,355,602 CC17a IExcell 2510612021 Section B Balance sheet Restricted income funds Unrestricted funds Endowment Total this funds year Total last yèar Fixed assets Tangible assets F01 6,274,138 F02 F03 F04 6,274,138 F05 6,284,308 (Note 9) 801 802 Investments {Note 10) Total fixed assets B03 B04 6,274,138 6,274,138 6,284,308 Current assets Stock and work in progress Debtors (Note 11) {Short temil inve$tment$ Cash at bank and in hand Total current assets B05 B06 B07 B08 4,790 4,790 809 Creditors: amounts falllng due wlthln one year (Note 12} B10 Net current assets/(Ilabllltles) B11 564,761 Total assets less current liabilities B12 5,719,547 Creditors: amounts falling due after one year (Note 121 813 3,050,303 3,050,303 2,933,496 Provisions for liabilities and charges B14 Net assets B15 3,223,835 3,223,835 3,355,602 Funds of the Charity Unrestrlcted funds B16 3,223,835 3,223,835 3,355,602 B17 Restrlcted Income funds (Note 131 Endowment funds INote 131 818 B19 Total funds 820 3,223,835 3,223,835 3,355,602 Signed by one or tr￿0 trLJStees on behalf of all the twstees Date of roval Signaturè Print Name CC17a (EX￿1> 2510612021 Section C Notes to the accounts Note 1 Basis of preparation Th1$ sectlon should be ¢ompleted by all ¢harltles. 1.1 Basis of accounting These a¢¢ounts have been prepared on the basis of historic cost lexcepl that investments are shown at market value) in accordance with.. Accounting and Reporting by Charities- Statement of Recommended Practice ISORP 20051., and with" Accounting Stsnd¥rds', Financial Reporting Standards for Srnaller Enterprises IFRSSEI., or and with the Charities Act. except for the followin Give details in this box if a different standard has bggn follow8d. -Tick as appropriate.. il all relevant disclosures shown in the pack have been given then please tid("Ac¢ounting Stsndards.: rf disdosures completed in these accounts have been restricted to those required by the FRSSE, then please tick "Financial Reporting Standards for Smaller Enterprises IFRSSEI.. If no departures frorn the chosen standards have been made then delete these words., otherwise give detai15 of any changes in the boxes. 1.2 Change in basis of accounting There has been no change to the accounting policies Ivaluation rules and methods of accounting) since last year Ig except for the following). Give details in this box of any matarlal changes that have bg8n mad8. if no changes have been made lo accounting poli￿eS then delete these words. 1.3 Changès to provlous accounts No changes have been made to accounts for previous years except for the following}. Give details in this box of any material changes that have been made. 95 rf no changes have been made to accounts for previous periods then delete these words. CC17a (Exc811 2510612021 Section C Notes to the accounts Icontl Note 2 Accounting policies Thls standard Ilst of accountlng pollcles has been 8pplledhy the charltyexcept for those deleted. Where 8 dIffe￿nt or addltlon8lpollcy hès been èdopted then thls Is delalled In the box below. INCOMING RESOURCES Recognltlon of Incomlng resources Thes8 are included in th& Statement of Financial Activities ISOFAI wh8n'. the charity b8com8s enliued lo th8 r880urc88', the Iruslees a￿ virtually certain they will receive the resources,. and the rnonelary value Gan be measured with suffiGienl reliability. Where incoming r&8ources have relal&d expènditure las with fundraising or contract income) the incoming resources and r818t8d 8xpenditur8 are reported gros8 in th8 SOFA. Grants and donations are only includ8d in the SOFA when the charity ha8 unconditional enlillement to the resources. Incomlng resources wlth related 8xp8nditure Grants and donatlons Tax reclaims on donations and glfts Contractual incom8 and performan¢e ￿lated grants Incoming resources from tax reclaims are included in the SOFA at the same tirne as the gift to V4hi¢h they ￿late. This 18 only included in th8 SOFA on(% the r8la18d gocds or 88rwic8s h8ve b88n d8liver8d. Glfts In klnd Gifts in kind ar& accoun18d for at a reasonable 8stimate of Ih8ir valu8 to th8 charity or th8 arnount actually realised. Gifts in kind for sale or distribution are included in the ac¢ounts as gifts only when SO￿ or distributed by th* charity. Gifts in kind for use bythe charity ar8 included in th8 SOFA as incoming r8sourc8s when reGeivable. These are only included in incorning resource5 Iwlh an equivalent amount in reSoUr￿S expendedl where the benefit lo the charity 15 reasonably quantifiable. Measurable and tnaterial. The value pla¢ed on these resources is the estimated value to the Charity of the Se￿l¢e or Donateil $ervi¢e$ and Voluntser help The value of any voluntary hdp received is not included in the 8ccounls but is described in the Iruslees. annual rewrt. Investment income This Is included in th& atcounts when receivable. Investment gains and I￿e¥ This includes any gain or loss on the Sa￿ of inveslrnenls and any gain or loss resutting from rÈ¥aluing investments to market value at the end of the year. EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised as soon as there is a legal or constructive 0￿￿ation committing the charity lo pay out ￿$OUrCes. In¢lude ¢osts of the preparation and examinatiM tsf ststuttyy a¢¢ounts. the ¢osts of Iruslee meetings and cost of any legal advic8 to trustees on governance or constitutional mall8rs. WhÈrÈ the charity givÈs a grant with tondilion8 for ils payment being a specrfit lèvel of sÈNite or output to be provided, such grants are only recognis8d in the SOFA once the recipient of the gr8nt has provided the specrfied service or oulpul. Govemance costs Grants wlth performance conditions Grants payable wlthout performance conditions Support Costs These ar& only recognised In the actount8 when a commilm&nt has t*en made and there are no conditions to b8 met r818ting to the grant which remain in th8 control of Ihe charity. Support cost5 include central functions and have been allocated lo activity cost categorie5 on a basis conslstent with the use of resources. eg allocating property C0515 by floor area5. or per capita, staff costs by the lime 8penl and other costs by their usage. ASSETS Tanglble fftxed assets for use These are capitalised If they ¢an be used for more than one year. and cost at least £500. They by charity ar8 valu8d al cost or a reasona￿8 v81ue on receipt. Investments Investments quoted on a rewnlsed stock exchange are valued at market value al th& year end. Other investment assets are included at trust88s' best estimate of market valu8. Sto¢ks and work In progress These are valued at the lower of Cost or market value. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a (Exoll 2510612021 Section C Notes to the accounts Icontl Note 3 Analysis of incoming resources Incoming resources may be fvrther analysed if this would help the reader of the accounts. Thi5 year Last year Analysis Voluntary income Tithes & Offerin Gift Aid & Le ac Donations Other HMRC Grant 338,060 34,388 4,397 6,241 31,300 414,386 327,703 39,716 25,501 6,090 Total 399,009 Activitie5 for generating fund5 Other 346 343 Total 346 343 Investment income Interest Earned 23 21 Total 23 21 Incoming resources from charitable activities Total CC17a (Excdl 2510612021 Section C Notes to the accounts Icontl Note 4 Analysis of resources expended R•sour¢•$ •xpended may bg further analysod If thls would help the reador of thg a¢¢ounl$. Thls year Last year Analysis Costs of generating voluntary income Insurance Slalionery Printing, Postage and Slation8ry Phone Charges Love Offering Rubbish Collection Van Leasing - Sunday school Hall Rental 12,660 293 5,850 3,601 2,273 2,385 1,332 10,886 17,025 9.820 1,025 3,052 155 1,395 12,154 2,265 7.249 3,880 5,170 413 5,391 18,692 17,645 12.935 1,337 4,067 151 1,979 659 1,500 Maintenan¢e- 32BPR and 1CAMP Anniversary expenses General Supplies TV Li¢en¢e IT Costs Legal costs Livew1￿ - LT Youth PFC Expenses Subsriplion Bank Charges Travel Storage Other Admin Computers Literature Depreciation Petrol Companies House Hotel visitors Car Insurance Equipment Hire Refreshments Media Car Rental Adj Ministers Tithes & Other Payments to District 1,673 1,113 592 6,060 1,143 511 2,748 3,585 229 182 328 1,350 420 10,170 2,205 2,200 3.027 663 213 10,170 1,205 26 778 4.539 149 196 559 784 1,823 5.675 6,263 137,211 87 276 175 5,905 5,654 112,710 Total Fundraislng tradlng Costs Totsl Investment management costs Total CC178 IExc811 2510612021 Charitable activities Asst Pro ect Mana Surve or costs Missions ents Costs Mort ePa Staffin cost er 4,454 9.268 3,300 978 25,500 95,886 102,698 237,630 690 1,250 118,656 103,183 228,233 ments Total Governance costs Accountin & Finance cost Independent Examinor fees 31,300 1.250 32,550 32,650 1,200 33,850 Total CC178 IExc811 2510612021 Section C Notes to the accounts (conti Note 5 Support Costs Please complet8 this notg if th8 charity has analysed its expanses using activity categories and has support costs. Fundral$lng adlvlty Charltsble ￿tIvIty Goveman¢e A¢¢lvlty Totsl Cost Su ort cost Total Note 6 Details of certain items of expenditure 6.1 Trustee expenses Please pmvide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to thirdparties for expenses incurred by tnistees. If no expenses were paid. please onter'None' In tho approprlatg box{gsJ. This year Last year Numbèr of trust8•s who w8r& paid 8xp8nses Nature of the expense$ Total amount paid 6.2 Fees for examination or audit of the accounts Please provide detsi15 of the amount paid for any ststutory external scrutiny of aGGounts and other servicgs provided by youriTndap•ndent examinér or auditor. If nothing was paid pleasa onter NONE In the appropriate box(es). This year Last year Independent examiner's or auditors. fees for reporting on the accounts Other fees (for example.. advice, consultancy. accountancy 5er¥icesl paid to the independent examiner or auditor 1,250 1250 CC178 (Excdl 10 2510612021 Section C Notes to the accounts Icontl Note 7 Paid employees Please complete this note if the charity has any employees. 7.1 Staff Costs This year Last year Gross wages, salaries and benefits in kind Employèr's Natlonal Insurancè costs Pension costs Mlnl$ter$ Tlthes 77,021 13,712 4,221 8,229 103,183 84,501 14,458 3,739 Total staff costs 102,698 7.2 Avoraga numbar of full4im8 èquivalent employees in the year This year Numbèr This year Numbor The parts of the charity in which the employees work Total 7.3 Defined contribution pension scheme Please Gomplete if a defined contribution Brièf dètails of the schèmè ension scheme is o erated. This year Last year The costs of the scheme to tho charity for the year The amount of any contributions outstanding at the year 8nd The amount of any ¢ontrlbutlons prepald at the year end CC178 (Excdl 2510612021 Section C Notes to the accounts Icont} Note 9 Tangible fixed assets Please completo this note if the charity has any tangiblg fixgd assets 9.1 Cost or valuation Freehold land & buildings 1 Campbell Road Freehold land & building8- 32 Batter$ea Park Roa Late Penalty payment Fixtures. fittings and equlpment Payments on account and a$$et$ under constructlon Total Balance brought forward 3,750,000 2,450,000 101,700 2,948 6,304,648 Additions Revaluations Disposals Transfers ' Balance carried forward 3,750,000 2,450,000 101,700 2.948 6,304,648 9.2 Accumulated depreciation and impairrnent provisions Basis SLorRB SLorRB SLorRB SLorRB SLorRB Rate Balance brought forward 20,340 20,340 Depreciation charge for year 10,170 10,170 Impairment provisions Revaluations Disposals Transfers" Balance carried forward 30,510 30,510 9.3 Net book value BroLJght fomard Carried forn￿8rd 3,750,000 3,750,000 2,450,000 2,450,000 81,360 71,190 2,948 2,948 6,284,308 6,274,138 9.4 Rovaluation If any fixed assets have been revalued please give details of the valuer and method of valuation The 'transfers' row is for mov&m&nts between fixed asset categories. ' Please indicate the method of depreciation by deleting the method not applicable (SL = straight line,. RB = reduGing balance). Also please indic81e the rate of depreciation.. for slraighl line, what is th8 anlicipaled life of the asset (in years),. for reducing balance, what is the percentage annual deduction. CC178 IExc811 12 2510612021 Section C Notes to the accounts Iconll Note11 Debtors and prepayments Pleasg completg thls note if the charity has any debtors or ments. Amounts falling dué within on• yèar This year Last year Analysis of debtor5 Amounts falling due aftèr more than ona yèar Thi5 year Last year Trade debtors Amounts due from subsidiary and associated undertaking5 Oth¢r dèbtors Prepayments and accrued income Total Note12 Creditors and accruals Pleaso completg thls note if thg charity has any cr8dltors or accruals. 12.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Soft Loan 313.321 353,541 702,100 2,348,203 .050, 569,551 2,363,945 Mortgat Total 53,54 12.2 Security over assets If any loan, overdraft or olher credltor holds a charge or othgr s8curlty over any assets ol tho charlty please provide details. CC178 (Excdl 13 2510612021 **Independent examiner's report on the accounts Section A Independent Examiner’s Report** ~~ee~~ **Report to the trustees/** Charity Name **Life tabernacle United Pentecostal Trust Church members of** ~~Po~~ **On accounts for the year Charity no 1174845 ended[30][th][ Sept 2020] (if any)** ~~eeeee eee~~ **Set out on pages** (remember to include the page numbers of additional sheets) ~~Pp~~ **Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. **Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. **Independent** In connection with my examination, no matter has come to my attention **examiner's statement** (other than that disclosed below *) 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act - have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Signed:** _Ogedengbe_ **Date:** 2[nd] June 2021 ~~a~~ **Name:** Tunji Ogedengbe ~~Cn~~ **Relevant professional** ACCA **qualification(s) or body** ~~PO~~ **IER** 1 **(if any):** **Address:** ## **Section B Disclosure** Only complete if the examiner needs to highlight material problems. **IER** 2 **Give here brief details of any items that the examiner wishes to disclose** . **IER** 3