Regis ered number 9421685 LIVING HOPE CHRISTIAN CHURCH MANCHESTE (AKA THE CHAPEL OF PRAISE) Report and Accounts 28 February 2025 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Report and accounts Contents Pag• Company infomiabon Dire¢tors' report Profit and loss account Balance sheet Noles lo the accounts LIVING HOPE CHRISTIAN CHURCH MANCHESTER Company Information Trustèe Charfes - Fredrick, Chinaka Accountants Manchester Accountancy Seryices 182 Stock Street Manchester LANCS M8 8QH Reglstorod number 9421685 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Registered number: 9421685 Trustees, Report The directors present their report and accounts for the year ended 28 February 2025. Prlnclpal actlvltl•8 The company's principal activity during the year continued lo be Spritiual and physical humanity through the propgalion of the gospel of Jesus Christ well being of Tru•tO0 The following persons seNed as directors during the year". Chades -Fredrick, Chinaka Small Company provlslons This report has been prepared in accordance wth the provisions in Part 15 of the C 2006 applicable lo companies subject lo the small companies regime. mpanies Act This report was approved by the board on 30.11.2025 and s¢gned on its behalf. wé es - Fredrick , Chinaka Director LIVING HOPE CHRISTIAN CHURCH MANCHESTER Profit and Loss Account for the year ended 28 February 2025 2025 Turnov•r 87,310 Administrative expenses {82,8601 Operatlng proflt 4,450 Proflt befor• taxatlon 4.450 Tax on profil Proflt for the flnanclal y•ar 4,450 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Registered number: 9421685 Balance Sheèt as at 28 February 2025 Notes 2025 Flxèd assets Tangible assets 8.948 Current assets Cash at bank and in hand 25,719 CreditorB'. amounts falling duo wlthln one year 15001 Net currgnt a88ets 25,219 Not assets 34,167 Capltal and reserve$ Profit and loss account 34,167 Sh•rnholders' funds 34,167 The directors are satisfied that the company is entitled to exemption from the require an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in ac¢ordance with Ihe Act. The trustees acknowledge their responsibilities for ¢omplying with the ￿quIre Companies Ael 2006 with respect lo accounting records and the preparation of accoun The accounts have been prepared and delivered in accordance with the spee applicable lo companies subject lo the small ¢ompanies regime. The profit and loss a been delivered lo the Registrar of Companies. ent to obtain tion 476 of ents of the I provisions ounl has not es - Fredrick , Chinaka Dire¢lor Approved by the board on 30.11.2025 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Notes to the Accounts for the year endèd 28 February 2025 1 Accountlng pollclos Basls of preparatlon The accounts have been prepared under the historical cost Convention and in acc FRS 102, The Financial Reporting Standard applicable in the UK and Republic applied lo small entities by section 1A of the stsndard}. rdance with Ireland las Turnov•r Tumover is measured al the fair value of the consideration received or receivable. ne and value added taxes. Turnover includes revenue earned from the sale of goods rendering of services. Turnover from the sale of goods is recognised when the signifi rewards of ownership of the goods have transferred to the buyer. Turnover from the services is recognised by reference lo the stage of completion of the contract. completion of a contract is measured by comparing the costs incurred for work perf to the total eslimaled contract costs. of discounts nd from the nt risks and rendering of he stage of med to date Intsngible Ilxed assets Intsngible fixed assets are rneasu￿d at cost less accumulab.ve amortisation and any impaimient losses. ccumulalive Tanglble flxed assets Tangible fixed assets are measured at cost l&ss a￿UmUlative depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets, other than f al rates calculated to write off the cost. less estimated residual value, of each asset e expected useful life, as follows.. ccumulalive eehold land, enly over ils Freehold buildings Leasehold land and buildings Plant and machinery Fixtures, fittings, tools and equipment over 50 years over the lease tem) over 5 years over 5 years Investments Investments in subsidiaries, associates and joint ventures are measured at c accumulated impairment losses. Listed investments are measured al fair val investments are measured at fair value unless the valL&e cannot be measured relia case they are measured at cost le$$ any accumulated impaimient losses. Changes are included in the profit and loss account. st less any e. Unlisted ly. in which In fair value Stocks Sloeks are measured at the lower of cost and estimated selling price le$$ costs to sell. Cost is determined using the first in first out method. The carrying amount of recognised as an expense in the period in which the related revenue is recognised. mplele and to¢k sold is Debtors Short term debtors are measured al transaction price (which is usually the invoice p impairment losses for bad and doubrful debt$. Loans and other financial asse recognised at transaction price including any transaction costs and subsequenlly amortised cost determined using the effective interest method, less any impairment I and doublful debts. less any are initialty easured al ses for bad Cr•dltor4 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Notes to the Accounts for the year èndod 28 February 2025 Short term creditors are measured al transaction prite Iwhich is usualty the invoKe and other financial liabilib'es are initially recognised at transaction price net of any tran and subsequently measured at amortised cost determined using the effective interest riC81. Loans action costs elhod. Taxatlon A current lax liability is recognised lor the lax payable on the taxable profit of the ¢ periods. A current tax asset is recognised in respect of a tsx loss that can be ca recover lax paid in a previous period. Deferred tax is recognised in respect of all tsmi bet￿een the re¢ognilion of income and expenses in the financial statements and the tax assessments. Unrelieved lax losses and othef deferred lax assets are recognis exlenl that il is probable that they will be recovered against the reversal of deferred I other future taxab18 profits. Defer￿ tax is measured using the tax rale$ and laws th enacted or $ubsl8nlively enacted by the reporting dale and that are expected to reversal of the liming difference, ex¢epl for revalued land and investment property rale that applies to the sale of the asset 1$ used. Current and defeNed tax assets and not discounted. nl and past ried ba¢k lo differen¢e$ inolusion in only lo the I have been apply lo the here the tax liabilities are Provl$lon$ Provisions lie liabilities ol uncertain bming or amount) are recogni8ed when ther• is a thè r8porb.ng dale as a result of a past evènl, il is probable that economic benefit wll to settie the obligation and the amount of the obligation can be estsmated reliably. oblioation ot transferred Forolgn ¢urr•ncy translatlon Tran$aelions in foreign currencies are initially recognised al the rate ol exchange ruli ol the transaction. Al the end of oach reporting period lofeign currency monet translated al the closing rate of exchange. Non-monetary items that are measurnd at aw translated at the rate ruling at the dale of the transaction. All differences are ch or Ios5. al the date items are istorical c05t god to profit Lused assots A lease is classified a$ a finance la88e if il Iran8fors substantially all the nsks incidental lo ownership. All other lea$e$ ore classified as operating leases. The ngh obligations under finance leases are inilialty recognised as assets and liabilities at a lo the lair value of the leased assets or, if lower. the present value of the mi payments. Minimum lease paymenls are apportioned betsveen the finance oha reduction in the outstanding liability using the effective interest rate method. The fina allocated lo each period during the lease so as to produ¢e a constant periodic rate the remaining balance of the liability. Leased assets are depreciated in accorda ¢ompany's policy for tangible fixed assets If there is no reasonable certainty that own obtained at the end ol the lease term, the asset is depre¢iated over the lower of the le its useful life Operating lease payments a￿ recognised as an expense on a 5tr81 over Ihe lease temi. nd reward8 of use and ounts equal mum lease ge and the ce charge 18 f interest on ce with the rship will be se term and t line basis Penslons Contributions to defined ¢ontribulion plan$ are expensed in thè poriod to which they re le. 2 Tanglble flxod assot¥ Plant and ma¢hln•ry •tc Motor vehlcl Total LIVING HOPE CHRISTIAN CHURCH MANCHESTER Notes to the Accounts for the year ended 28 February 2025 Cost Al 1 March 2024 Additions At 28 February 2025 11,875 2,351 14,226 11.875 2,351 14,226 Dopr8ciatlon Al 1 March 2024 Al 28 February 2025 2,997 4,328 703 950 3,700 5,278 Net book value At 28 February 2025 7,547 1,401 8,948 At 29 February 2024 8,878 1,648 10,S26 3 Credltors: amounts falllng due withln one yoar 2025 Taxation and Social secunty costs 4 Other Inforniatlon LIVING HOPE CHRISTIAN CHURCH MANCHESTER is a private company limtted incorporated in England. It5 registered office is.. shares and LIVING HOPE CHRISTIAN CHURCH MANCHESTER Detailed profit and loss account for the year ended 28 February 2025 This schedule does not fom7 Part of Ihe statutory accounts 2025 Salo8 87.310 Administrab"ve expenses (82,860} Operatlng proflt 4,450 Proflt before tsx 4.450 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Detailed profit and loss account for the year ended 28 February 2025 This s¢h8dule does not fom7 Part ol the statutory 8ccounts 2026 Sales Sales 87,310 Admlnl•tratlve expenses Employee costs. Oire¢lors' salaries Staff training and welfare Travel and subsistence Entertaining 20,500 1,400 1,736 1,235 24,871 Pffjmises co$ts'. Rent Rates Light and heal Cl6aning 35,170 1,045 4,551 531 41,297 General administratsve expenses.. Telephone and fax Stationery and printing Subscriptions Bank charges Insurance Equipment expensed Repair$ and maintenance Depreciation Alarm & secunty Sundry expenses 2,824 1,162 228 1,078 137 3,279 1.578 2,637 2,635 1 S,592 Legal and professional costs.. Accountancy fees Solicitors fees 500 600 1,100 82,860 Regis ered number 9421685 LIVING HOPE CHRISTIAN CHURCH MANCHESTE (AKA THE CHAPEL OF PRAISE) Report and Accounts 28 February 2025 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Report and accounts Contents Pag• Company infomiabon Dire¢tors' report Profit and loss account Balance sheet Noles lo the accounts LIVING HOPE CHRISTIAN CHURCH MANCHESTER Company Information Trustèe Charfes - Fredrick, Chinaka Accountants Manchester Accountancy Seryices 182 Stock Street Manchester LANCS M8 8QH Reglstorod number 9421685 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Registered number: 9421685 Trustees, Report The directors present their report and accounts for the year ended 28 February 2025. Prlnclpal actlvltl•8 The company's principal activity during the year continued lo be Spritiual and physical humanity through the propgalion of the gospel of Jesus Christ well being of Tru•tO0 The following persons seNed as directors during the year". Chades -Fredrick, Chinaka Small Company provlslons This report has been prepared in accordance wth the provisions in Part 15 of the C 2006 applicable lo companies subject lo the small companies regime. mpanies Act This report was approved by the board on 30.11.2025 and s¢gned on its behalf. wé es - Fredrick , Chinaka Director LIVING HOPE CHRISTIAN CHURCH MANCHESTER Profit and Loss Account for the year ended 28 February 2025 2025 Turnov•r 87,310 Administrative expenses {82,8601 Operatlng proflt 4,450 Proflt befor• taxatlon 4.450 Tax on profil Proflt for the flnanclal y•ar 4,450 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Registered number: 9421685 Balance Sheèt as at 28 February 2025 Notes 2025 Flxèd assets Tangible assets 8.948 Current assets Cash at bank and in hand 25,719 CreditorB'. amounts falling duo wlthln one year 15001 Net currgnt a88ets 25,219 Not assets 34,167 Capltal and reserve$ Profit and loss account 34,167 Sh•rnholders' funds 34,167 The directors are satisfied that the company is entitled to exemption from the require an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in ac¢ordance with Ihe Act. The trustees acknowledge their responsibilities for ¢omplying with the ￿quIre Companies Ael 2006 with respect lo accounting records and the preparation of accoun The accounts have been prepared and delivered in accordance with the spee applicable lo companies subject lo the small ¢ompanies regime. The profit and loss a been delivered lo the Registrar of Companies. ent to obtain tion 476 of ents of the I provisions ounl has not es - Fredrick , Chinaka Dire¢lor Approved by the board on 30.11.2025 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Notes to the Accounts for the year endèd 28 February 2025 1 Accountlng pollclos Basls of preparatlon The accounts have been prepared under the historical cost Convention and in acc FRS 102, The Financial Reporting Standard applicable in the UK and Republic applied lo small entities by section 1A of the stsndard}. rdance with Ireland las Turnov•r Tumover is measured al the fair value of the consideration received or receivable. ne and value added taxes. Turnover includes revenue earned from the sale of goods rendering of services. Turnover from the sale of goods is recognised when the signifi rewards of ownership of the goods have transferred to the buyer. Turnover from the services is recognised by reference lo the stage of completion of the contract. completion of a contract is measured by comparing the costs incurred for work perf to the total eslimaled contract costs. of discounts nd from the nt risks and rendering of he stage of med to date Intsngible Ilxed assets Intsngible fixed assets are rneasu￿d at cost less accumulab.ve amortisation and any impaimient losses. ccumulalive Tanglble flxed assets Tangible fixed assets are measured at cost l&ss a￿UmUlative depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets, other than f al rates calculated to write off the cost. less estimated residual value, of each asset e expected useful life, as follows.. ccumulalive eehold land, enly over ils Freehold buildings Leasehold land and buildings Plant and machinery Fixtures, fittings, tools and equipment over 50 years over the lease tem) over 5 years over 5 years Investments Investments in subsidiaries, associates and joint ventures are measured at c accumulated impairment losses. Listed investments are measured al fair val investments are measured at fair value unless the valL&e cannot be measured relia case they are measured at cost le$$ any accumulated impaimient losses. Changes are included in the profit and loss account. st less any e. Unlisted ly. in which In fair value Stocks Sloeks are measured at the lower of cost and estimated selling price le$$ costs to sell. Cost is determined using the first in first out method. The carrying amount of recognised as an expense in the period in which the related revenue is recognised. mplele and to¢k sold is Debtors Short term debtors are measured al transaction price (which is usually the invoice p impairment losses for bad and doubrful debt$. Loans and other financial asse recognised at transaction price including any transaction costs and subsequenlly amortised cost determined using the effective interest method, less any impairment I and doublful debts. less any are initialty easured al ses for bad Cr•dltor4 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Notes to the Accounts for the year èndod 28 February 2025 Short term creditors are measured al transaction prite Iwhich is usualty the invoKe and other financial liabilib'es are initially recognised at transaction price net of any tran and subsequently measured at amortised cost determined using the effective interest riC81. Loans action costs elhod. Taxatlon A current lax liability is recognised lor the lax payable on the taxable profit of the ¢ periods. A current tax asset is recognised in respect of a tsx loss that can be ca recover lax paid in a previous period. Deferred tax is recognised in respect of all tsmi bet￿een the re¢ognilion of income and expenses in the financial statements and the tax assessments. Unrelieved lax losses and othef deferred lax assets are recognis exlenl that il is probable that they will be recovered against the reversal of deferred I other future taxab18 profits. Defer￿ tax is measured using the tax rale$ and laws th enacted or $ubsl8nlively enacted by the reporting dale and that are expected to reversal of the liming difference, ex¢epl for revalued land and investment property rale that applies to the sale of the asset 1$ used. Current and defeNed tax assets and not discounted. nl and past ried ba¢k lo differen¢e$ inolusion in only lo the I have been apply lo the here the tax liabilities are Provl$lon$ Provisions lie liabilities ol uncertain bming or amount) are recogni8ed when ther• is a thè r8porb.ng dale as a result of a past evènl, il is probable that economic benefit wll to settie the obligation and the amount of the obligation can be estsmated reliably. oblioation ot transferred Forolgn ¢urr•ncy translatlon Tran$aelions in foreign currencies are initially recognised al the rate ol exchange ruli ol the transaction. Al the end of oach reporting period lofeign currency monet translated al the closing rate of exchange. Non-monetary items that are measurnd at aw translated at the rate ruling at the dale of the transaction. All differences are ch or Ios5. al the date items are istorical c05t god to profit Lused assots A lease is classified a$ a finance la88e if il Iran8fors substantially all the nsks incidental lo ownership. All other lea$e$ ore classified as operating leases. The ngh obligations under finance leases are inilialty recognised as assets and liabilities at a lo the lair value of the leased assets or, if lower. the present value of the mi payments. Minimum lease paymenls are apportioned betsveen the finance oha reduction in the outstanding liability using the effective interest rate method. The fina allocated lo each period during the lease so as to produ¢e a constant periodic rate the remaining balance of the liability. Leased assets are depreciated in accorda ¢ompany's policy for tangible fixed assets If there is no reasonable certainty that own obtained at the end ol the lease term, the asset is depre¢iated over the lower of the le its useful life Operating lease payments a￿ recognised as an expense on a 5tr81 over Ihe lease temi. nd reward8 of use and ounts equal mum lease ge and the ce charge 18 f interest on ce with the rship will be se term and t line basis Penslons Contributions to defined ¢ontribulion plan$ are expensed in thè poriod to which they re le. 2 Tanglble flxod assot¥ Plant and ma¢hln•ry •tc Motor vehlcl Total LIVING HOPE CHRISTIAN CHURCH MANCHESTER Notes to the Accounts for the year ended 28 February 2025 Cost Al 1 March 2024 Additions At 28 February 2025 11,875 2,351 14,226 11.875 2,351 14,226 Dopr8ciatlon Al 1 March 2024 Al 28 February 2025 2,997 4,328 703 950 3,700 5,278 Net book value At 28 February 2025 7,547 1,401 8,948 At 29 February 2024 8,878 1,648 10,S26 3 Credltors: amounts falllng due withln one yoar 2025 Taxation and Social secunty costs 4 Other Inforniatlon LIVING HOPE CHRISTIAN CHURCH MANCHESTER is a private company limtted incorporated in England. It5 registered office is.. shares and LIVING HOPE CHRISTIAN CHURCH MANCHESTER Detailed profit and loss account for the year ended 28 February 2025 This schedule does not fom7 Part of Ihe statutory accounts 2025 Salo8 87.310 Administrab"ve expenses (82,860} Operatlng proflt 4,450 Proflt before tsx 4.450 LIVING HOPE CHRISTIAN CHURCH MANCHESTER Detailed profit and loss account for the year ended 28 February 2025 This s¢h8dule does not fom7 Part ol the statutory 8ccounts 2026 Sales Sales 87,310 Admlnl•tratlve expenses Employee costs. Oire¢lors' salaries Staff training and welfare Travel and subsistence Entertaining 20,500 1,400 1,736 1,235 24,871 Pffjmises co$ts'. Rent Rates Light and heal Cl6aning 35,170 1,045 4,551 531 41,297 General administratsve expenses.. Telephone and fax Stationery and printing Subscriptions Bank charges Insurance Equipment expensed Repair$ and maintenance Depreciation Alarm & secunty Sundry expenses 2,824 1,162 228 1,078 137 3,279 1.578 2,637 2,635 1 S,592 Legal and professional costs.. Accountancy fees Solicitors fees 500 600 1,100 82,860 HD98 8ISgiIJUE ¥￿Is I9k 9169U?Ug bEiIS saa1￿8S knupluno￿V p•u?¥oJ aq ￿ $iu ou1pu￿sjapun Jodojd p Qiqpua ￿ Japjo U! Umejp gq pinous uoiiu•uv uoiuldo Aw OtrJ8 QyI10 ! iI?IWM 01 Jo laLU U IJE L loa Q41 JO gIWUgLUOJ!nbgJ 6uiiun 8LII (IIIM Aidwoj 01 PUE SWO?aJ 6uiiuno??E aui WIM PJO)?e UJILVA ￿Un000P oJEdgJ PU? 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