## **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|
CC17a (Excel)
28/07/2022
3
## **Section B Balance sheet**
|**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**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|||||
||||||||
||||||||
CC17a (Excel)
28/07/2022
4
## **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.
CC17a (Excel)
28/07/2022
5
## **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**||
CC17a (Excel)
28/07/2022
6
## **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.**_
|**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**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**|-|-|
CC17a (Excel)
28/07/2022
7
## **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.**
|**Costs of generating**
**voluntary income**
**Investment**
**management costs**
**Fundraising trading**
**costs**|**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**|-|-|
CC17a (Excel)
28/07/2022
8
|**Charitable activities**
**Governance costs**|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|
CC17a (Excel)
28/07/2022
9
## **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|
||||
CC17a (Excel)
28/07/2022
10
## **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**|**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
11
**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**
**£**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
3,750,000 2,450,000 101,700 2,948 - 6,304,648
Additions
- -
5,860 - 5,860
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
Balance carried
forward
3,750,000 2,450,000 101,700 8,808 - 6,310,508
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
Balance brought
forward
- - 30,510 - - 30,510
Depreciation charge
for year
10,170 2,202 - 12,372
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers*
- - - - - -
Balance carried
forward
- - 40,680 2,202 - 42,882
Brought forward
3,750,000 2,450,000 71,190 2,948 - 6,274,138
Carried forward
3,750,000 2,450,000 61,020 6,606 - 6,267,626
**9.3 Net book value**
**9.2 Accumulated depreciation and impairment provisions**|**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
12
## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**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**
|**Loans and overdrafts**
**Accrual**
**Other loans**
**Soft Loan**
**Mortgate**
**Total**|**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)
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**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
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:** 29 July 2022 **Name:** Tunji Ogedengbe **Relevant professional** ACCA **qualification(s) or body**
**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