2021-09-30-accounts - Life Tabernacle United Pentecostal Church Trust

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report for the period

Period Start Date - From 01/10/2020 Period End Date – To 30/09/2021

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 program related investment	Para 1.38
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 fourth 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 new challenges in managing the two premises in the middle of the coronavirus pandemic which limited access to our premises for public functions for most of the year 2020 with normalcy returning in late 2021. The Croydon and Battersea premises are now fully available for public usage from after the pandemic The Covid 19 pandemic impact was still noticeable with less people coming to our buildings for functions even after vaccinations and no government restrictions to movements or isolations. We started having dual audiences for our location services after the pandemic in 2021. THE CORONAVIRUS PANDEMIC IMPACT 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 and extensions this period before the pandemic averaged 370 persons on Sundays and about 160 on our international service. The main achievements this period in meeting our stated objectives include the following Our Battersea Premises Spanish speaking services  Regular services returned in 2021 with broadcasting also but not all have returned.  The aftermath of the pandemic is that it increased our social media presence and interactions.  3 persons were water baptised  5 active House groups but online operation Living Manna services  Daily prayer services were 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, wewere able to provide online services, bible studies and

prayer groups. • Public worship has also been successful throughout this reporting period we had an average of 45 people in the building on Sundays and we maintained guidelines. Goal is have 60 plus at services • We baptised 10 people in water this year, with 20 persons spirit filled (three at the healing and deliverance crusade) • 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 Our Pentecostal Family Church @Labroke increased attendance to 55 in 2021 and had 2 baptised in the period, a death and 2 newly licensed ministers Other Achievements

Youth Work - Weekly Average attendance on Fridays was 30 with online	Youth Work - Weekly Average attendance on Fridays was 30 with online
presence. 4 baptised in water and 1 received the holy spirit. At the
youth conference, the attendance was 65 on the main day
New ministry launched in May 2021- The RHEMA HOUR TU VOZ
RADIO with the aim to cater for our online audience
	500 views on average per week on different platforms Tu Voz,
	Facebook, YouTube, UPC page
We had three baby dedications and 7 new members added to the 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 on-
going 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.
	 The Vicarage
	1, The main entrance door realigned 2, Ceiling damage
	in the front porch due to water penetration from the roof
	repaired.
	 The shed roof in Croydon was replaced and the
	brethren voluntarily did all the tasks.
	 Refurbish the platform area to include an altar with
	carpet
	 Storm Dennis – The damaged wall was rebuilt, and the
	insurance covered it.
	 Storm Ciara – The fallen Flower masonry from the
	tower was repaired and the insurer covered it
	 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.
	 Most of the maintenance works affected by the
	pandemic and the new lockdown were done during this
	period, especially when external companies and
	workmenareinvolved.

		 From October 2020 to September 2021 the following tasks were accomplished at BPR: Masonry works to the entrance, Bike Stands erected, Toilet Blockage cleared in Male toilet, Female toilet windowpane replaced and Roof leak fixed, Ceiling Tiles replaced due to roof leaks, DIY tasks around the church done – Tabletop disfigurement fixed  From October 2020 to September 2021 the following tasks were done at Croydon: Nursery Boiler – Fitted with Remote Control to reduce energy waste and increase efficiency, Plumbing Work on Female & Male toilets to fix or replace broken items, 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, 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, Ladies Toilet - Cleared blockage, sealed leak and left all in working order. Partially secured blown clock tower window from high winds. Fitted wooden panel to secure and prevent pigeons Hardship Fund for Those In Unfortunate Situations - £1235  The Pandemic Impact Our hardship fund serves to support the members and families of Life Tabernacle who encountered financial difficulties. Throughout the coronavirus pandemic period in 2020 & 2021 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 some families were financially supported as a result.  Disasters Elsewhere – Through our missions department 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 public events including Referendum, Voting, Community Prayer Gathering, S & Community Fair and public worship and other childcare activities. Some of our church activities still maintained online presence even after the pandemic. We had our church services and worship throughout the year though some services were only online. We achieved the following - 21 water baptisms in the period and 5 filled with the holy spirit - 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 like our building project in the period. We had our building project fundraising drive from May 2021 to Dec 2021 when we encouraged members to raise fund to reduce our debt commitment through online means giving throughout the year. The aim was to raise £160k at the end of the year but only achieved £8,000 as at reporting
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

Descriptionofcharity’s trusts:
Type of governing document (trust deed,royalcharter)	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(if any)
	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. LeroyFrancis	Rev.Chukwuemeka Okala
Rev. AnthonyBanton	Bro.JerryIgbinoba
Rev. Lemuel Badenhurst
Sis.CarolSmartt
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

Funds held as custodian trustees on behalf of others

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

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

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Leroy Francis Position (eg Secretary, Chair, etc) Date 29[th] July 2022

LEADERSHIP ORGANISATIONAL CHART 2021 i! 11- 11 Rjilii 11 filil lialgil

Registered no 1174845

Life Tabernacle United Pentecostal Church (CIO)

Report and Accounts for the Year End 30th September 2021

DTT CONSULTANCY LTD

Life Tabernacle United Pentecostal Church (CIO)	Life Tabernacle United Pentecostal Church (CIO)
Trustees name	Rev. Leroy Francis
	Rev. Anthony Banton
	Elder Stanley Brown
	Deaconess Carol Smartt
	Deacon David Francis
	Lemuel Badenhurst
Registered Office	32 BATTERSEA PARK ROAD
	BATTERSEA
	LONDON
	UK Postcode SW11 4HY
Registered number	1174845
Bankers
Accountant	DTT Consultancy Ltd
	36 Daffodil Close
	Hatfield
Contents		Page
Satement of Financial Activities		1
Balance Sheet		2
		3-15
Notes to the Accounts

	Life Tabernacle United Pentecostal Church (CIO)	Life Tabernacle United Pentecostal Church (CIO)	Life Tabernacle United Pentecostal Church (CIO)	Charity No (if any)	1174845
	Annualaccountsforthe period
	Period start date	1st Oct 2020	To	Period end date	30th Sep 2021

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Prior year adjustment Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		396,447	-	-	396,447	414,386
		612	-	-	612	346
		23,915	-	-	23,915	23
			-	-	-	-
		420,974	-	-	420,974	414,754

		-	-	-	-	-
		164,886	-	-	164,886	112,710
			-	-	-	-
			-	-	-	-
		191,440	-	-	191,440	228,233
		4,150	-	-	4,150	32,550
			-	-	-	-
		360,476	-	-	360,476	373,494
		60,498	-	-	60,498	41,261
		-	-	-	-	-
		60,498	-	-	60,498	41,261

		-	-	-	-	-
		62,485 -	-	-	62,485 -	63,921
		1,987 -	-	-	1,987 -	105,182
		3,460,783	-	-	3,460,783	3,355,602
		3,458,796	-	-	3,458,796	3,460,783

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Section B Balance sheet

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
6,267,626	-	-	6,267,626	6,274,138
-	-	-	-	-
-	-	-	-	-
6,267,626	-	-	6,267,626	6,274,138

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
161,966	-	-	161,966	87,848
161,966	-	-	161,966	87,848

149,874	-	-	149,874	-

12,092	-	-	12,092	87,848

6,279,718	-	-	6,279,718	6,361,986

2,820,922	-	-	2,820,922	2,901,203
-	-	-	-	-

3,458,796	-	-	3,458,796	3,460,783

3,458,796			3,458,796	3,460,783
-			-	-
	-		-	-
		-	-	-

3,458,796	-	-	3,458,796	3,460,783

Date of approval Print Name Signature

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”. ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous 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.

§§ if no changes have been made to accounts for previous periods then delete these words.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing 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 obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
Tithes & Offering	312,703	338,060
GiftAid &Legacy	12,882	34,388
Donations	2,468	4,397
Other	6,543	6,241
HMRC Grant	61,851	31,300
Total	396,447	414,386

Other	612	346
	-	-
	-	-
	-	-
	-	-
Total	612	346

Interest Earned	314	23
Loan clearance	14,651	-
Insurance claim	8,950	-
	-	-
	-	-
Total	23,915	23



	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
Insurance	20,926	12,660
Stationery		293
Printing,Postage and Stationary	2,262	5,850
Phone Charges	4,880	3,601
Love Offering	2,773	2,273
Rubbish Collection	3,012	2,385
Van Leasing- Sundayschool		1,332
Hall Rental	7,613	10,886
Utilities	14,317	17,025
Maintenance - 32BPR and 1CAMP	8,036	9,820
Anniversaryexpenses		1,025
General Supplies	497	3,052
TV Licence		155
IT Costs		1,395
Consultancy& Professional Fees	30,000	-
Livewire - LT Youth	1,000	1,673
PFC Expenses		1,113
Subsription	4,642	592
Bank charges	2,924	6,060
Travel	109	1,143
Loan Interest	20,612	-
Other	2,062	2,200
Admin	5,161	3,027
Computers	1,478	663
Literature		213
Depreciation	12,372	10,170
Petrol	1,680	1,205
Companies House		26
Hotel - visitors		778
Hardship payment	1,000	-
Equipment Hire	5,447	-
Refreshments		87
Media		276
Car Rental		175
Adj	4,172	5,905
Ministers Tithes & Other Payments to District	7,912	5,654
Total	164,886	112,710

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-


	-	-
	-	-
	-	-
Total	-	-

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AsstProjectManager		9,268
Surveyorcosts	4,800	3,300
Missions	4,644	978
Agents Costs	11,447	25,500
MortgagePayments	78,029	95,886
Staffing cost	92,520	102,698
Total	191,440	237,630

Accounting &Finance cost	2,500	32,650
Independent Examinor fees	1,650	1,200
Total	4,150	33,850

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Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid	This year	Last year


	£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

*appropriate box(es).*
Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Independent examiner’s or auditors' fees for reporting on the accounts	This year £	Last year £
	1,650	1,250

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Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

Ministers Tithes Fundraising Charitable Activities Governance Other Total 7.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs Gross wages, salaries and benefits in kind The parts of the charity in which the employees work	This year £	Last year £
	77,859	77,021
	10,455	13,712
	4,206	4,221
	7,912	8,229
	100,432	103,183

nt employees in the year	This year Number	This year Number
Fundraising	-	-
Charitable Activities	3	3
Governance	-	-
Other	-	-
Total	3	3

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

CC17a (Excel)

28/07/2022

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings - 1 Campbell Road £	Freehold land & buildings - 32 Battersea Park Road £	Late Penalty payment £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
3,750,000	2,450,000	101,700	2,948	-	6,304,648
-	-		5,860	-	5,860
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
3,750,000	2,450,000	101,700	8,808	-	6,310,508
-	-	30,510	-	-	30,510
		10,170	2,202	-	12,372
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	40,680	2,202	-	42,882

3,750,000	2,450,000	71,190	2,948	-	6,274,138
3,750,000	2,450,000	61,020	6,606	-	6,267,626

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

28/07/2022

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
			-
-	-	1,650	-
-	-	148,224	-
-	-	514,741	553,000
-	-	2,306,181	2,348,203
-	-	2,970,796	2,901,203

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

28/07/2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name Life tabernacle United Pentecostal Trust Church members of

On accounts for the year ended

Set out on pages

[30][th][ Sept 2021] Charity no (if any) 1174845 (remember to include the page numbers of additional sheets)

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year 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
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: 29 July 2022 Name: Tunji Ogedengbe Relevant professional ACCA qualification(s) or body

IER

(if any):

Address:

Section B Disclosure

Only complete if the examiner needs to highlight material problems.

IER

Give here brief details of any items that the examiner wishes to disclose .

IER