LIVING SPRING CHRISTIAN ASSEMBLY
Charity Number: 1180133
TRUSTEES' REPORT AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
LIVING SPRING CHRISTIAN ASSEMBLY
TRUSTEES' REPORT AND FINANCIAL STATEMENTS 30TH SEPTMBER 2025
CONTENTS
| Page | |
|---|---|
| Charity's General Information | 1 |
| Trustees Report | 2. - 4 |
| Independent Examiner's Report | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7. - 8 |
LIVING SPRING CHRISTIAN ASSEMBLY
GENERALINFORMATION 30TH SEPTMBER 2025
Charity's General Information
TRUSTEES:
PASTOR IN CHARGE:
PRINCIPAL AND WORSHIP OFFICE:
COMPANY REGISTRATION NUMBER:
CHARITY NUMBER:
BANKERS:
ACCOUNTANTS:
Elder OYEDELE S. JENROLA - Chairman Mrs ABIMBOLA OLAWUYI - Secretary Mrs ADETEJU KOYETO Elder DAPO KOYEJO Rev Mrs OLUWAUNMILAYO OKOME
Rev Dr LUCKY O. OKOME
14 IVY STREET Manchester M40 9LN
CE015258
1180133
LLOYDS BANK
SUNEX CONSULTING Chartered Certified Accountants 23 Beverley Street M9 4ED
Page 1
LIVING SPRING CHRISTIAN ASSEMBLY
TRUSTEES' REPORT
30TH SEPTMBER 2025
The Trustees of LIVING SPRING CHRISTIAN ASSEMBLY (the charity) present report and Financial Statement for the year ended 30th September 2025 which been prepared in accordance with the Statement of Recommended 'Practice (SORP) ''Accounting and Reporting by Charities'' issued in October 2000 and Revised in 2005.
LIVING SPRING CHRISTIAN ASSEMBLY, Manchester is a U.K registered charity which began as a Christian charitable association in September 2018, when the Lord prophetically confirmed His call upon their lives to establish vibrant new testament church in the North West of England and to be a part of a church planting emphasis in the UK. This financial year, LIVING SPRING CHRISTIAN ASSEMBLY, continues to operate as a Charity and Christan Church, having over committed volunteers drawn from professional and non-professional backgrounds.
STRUCTURE, GOVERNANCE & MANAGEMENT:
The Trustees have been delegated the day-to-day running of 'the Charity' to five of their Trustees. Major decisions are taken with consent and approval of all of the Trustees in accordance to the requirement of requirement of the governing document. The work is supported by a number of volunteers.
POLICIES AND OBJECTIVES:
LIVING SPRING CHRISTIAN ASSEMBLY exists for :
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The advancement of the Christian Faith for the benefit of the public in accordance with the statements of belief in JESUS CHRIST teachings.
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The provision of relief essentials in Manchester area and in such other parts of the United Kingdom, grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.
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The furtherance of the charitable work of the charity by the advancement of such other charitable purposes as trustees shall decide from time to time.
ACTIVITIES IN SUPPORT OF PUBLIC BENEFITS:
The activities of the Charity have benefited achievement in the following ways in the ended 30th September 2025:
1. HOMELESS SERVICES PROJECT
Our outreach is anchor on reaching out to rough sleepers on street of manchester who are homeless, poor and hungry. We use christian faith as tools for increasing knowledge and promoting positive behavioural change in communities by provision of essentials of food/drinks, socks/hand gloves/hats, toothpaste/brushes, in festival periods for them to have sense of belonging and enjoying celebration of Christmas in remembrance of the birth of our Lord, JESUS CHRIST. All members of Trustees of the Charity are volunteer chaplains in meetings with homeless people once a year.
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LIVING SPRING CHRISTIAN ASSEMBLY TRUSTEES' REPORT 30TH SEPTMBER 2025
2. FEMALE YOUTH KITCHEN PROGRAMME
The charity is at the point of introducing cooking programme to young girls. It's of notorious
popularity that several young ladies have little or no knowledge of preparing food at home as they are abiding culture of fast food and takeaway food which to some extent contributing to marriage breakdown with misunderstanding.
FINANCIAL PERFORMANCE AND REVIEW OF FUTURE ACTIVITIES:
During the year total incomes of £6,558 were realised and £4,988 expended. All transactions were in respect of the church and charity purposes. There is a surplus movement in charity funds during the year which is £1,570.
| NOTES INCOMING RESOURCES: Voluntary Donations Income 2 TOTAL INCOMING RESOURCES: RESOURCES EXPENDED: Charitable Activities 3 Governance Costs 4 TOTAL RESOURCES EXPENDED: NET MOVEMENT IN FUNDS FOR THE YEAR |
Unrestricted Funds £ 6,558 6,558 0 4,988 4,988 1,570 |
Restricted Funds £ 0 0 0 0 0 0 |
2025 TOTAL Funds £ 6,558 6,558 0 4,988 4,988 1,570 |
2024 TOTAL Funds £ 5,206 |
|---|---|---|---|---|
| 5,206 | ||||
| 200 3,879 |
||||
| (4,079) | ||||
| 1,127 |
The Trustees are pleased to report that the church continued to be very successful in ministering to many people, increasingly reaching out to the community through various initiatives achieved through its committed volunteers and membership strength. The charity aims to continually build upon its current achievements, effectively spreading the ethos of love and unity promoting the christian faith in surrounding communities.
STATEMENT OF TRUSTEES RESPONSIBILITY:
The charity's Trustees are responsible for the preparation of financial statements in compliance with requirements as to its form and contents under section 132 (1) of the Charities Act 2011 and that an independent examination needed is needed. In preparing these financial statements, Trustees are required to:
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select suitable accounting policies and then apply them consistently
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make judgements and estimates that are reasonable and prudent
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prepare the financial statements on the going concern basis unless it is inappropriate to
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presume that the church will continue in operational service.
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the financial statements are prepared as required by law to give a true and fair view of the state of affairs of the church surplus or deficit for that period, and safeguard the assets of the church.
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TRUSTEES' REPORT 30TH SEPTMBER 2025
LIVING SPRING CHRISTIAN ASSEMBLY
INDEPENDENT EXAMINERS:
The Trustees appointed Sunex Consulting (Chartered Certified Accountants) as its independent examiners. And, a resolution for re-appointment will be proposed during the next meeting. This report was approved by the Trustees on 27th July 2026 and signed on their behalf by trustee:
Name of Trustee: Elder OYEDELE S. JENROLA - Chairman
Signature: . . . . . . . . . . . . . . . . . . .
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LIVING SPRING CHRISTIAN ASSEMBLY
INDEPENDENT EXAMINER'S REPORT 30TH SEPTMBER 2025
RESSPONSIBILITIES OF TRUSTEES & INDEPENDENT EXAMINER
As described on page 4, the Trustees are responsible for the preparation of financial statements. It is my responsibility to carry out an independent examination of those financial statements and to issue a report based on that examination.
SCOPE OF EXAMINERS' STATEMENT:
I conducted my examination in line with directions given by the Charity Commission under section 145(5) of the Charities Act 2011. An examination includes a review of accounting records kept by the charity and comparison of the financial statements with those records as well as explanations from the trustees concerning the records. The procedures undertaken do not provide all the evidence that would be required in an audit. Consequently no audit opinion is given and the report is limited to the statements below:
INDEPENDENT EXAMINERS STATEMENT
We, as independent examiner have the requisite ability and practical experience to carry out a competent examination of the accounts in accordance with section 145(1)(a) of the Charities Act 2011.
We have examined the financial statements, which comprises the financial activities, the Balance Sheet and the related Notes on pages 7 to 8 and the accounting policies of LIVING SPRING CHRISTIAN ASSEMBLY for the year ended 30th September 2025.
This report is made solely to the Charity,s Trustees are responsible for the preparation of the accounts. The Trustees consider audit is not required for this year under section 160(1) of the Charities Act 2011 and that an independent examination is needed.
In connection with our examination, no matter has come to my attention:
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i . Which gives me reasonable cause to believe in any material respect the requirements:
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to keep accounting records in accordance with section 130(1) of the Charities Act 2011, and
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to prepare financial statements which comply with the accounting requirements of section 132(1) of the Charities Act 2011, have not been met; or
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ii . To which in our opinion, attention should be drawn in order to enable a proper understanding of the financial statements to have been prepared
Signed: and dated 27th July 2026
SUNEX CONSULTING
Chartered Certified Accountants 23 Beverley Street M9 4ED
Page 5
LIVING SPRING CHRISTIAN ASSEMBLY
BALANCE SHEET 30TH SEPTMBER 2025
| NOTES FIXED ASSETS Tangible Assets 5 CURRENT ASSETS Prepayments Cash at Bank Amount Due within 1 Year 6 NET CURRENT ASSETS Amount Due After 1 Year TOTAL NET ASSETS CHARITY FUNDS General Reserves 7 |
0 15,917 15,917 (5,932) |
2025 £ 262 262 9,985 (0) 10,247 10,247 10,247 |
2,000 9,350 11,350 (3,000) |
2024 £ 327 |
|---|---|---|---|---|
| 327 8,350 (0) |
||||
| 8,677 | ||||
| 8,677 | ||||
| 8,677 |
The trustees are satisfied that the charity is entitled to exemption from audit under section 160(1) of the Charities Act 2011 for the accounting period ended 30th September 2025.
The trustees acknowledge their responsibilities for:
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(i) ensuring that the charitable company keeps accounting records which comply with sections 130 of the Charities Act 2011; and
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(ii) preparing financial statements which give a true and fair view of the state of affairs of the
charitable as at the end of the period in accordance with section 132(1) of the Charities Act 2011.
Approved by the Trustees on 27th July 2026, and signed on their behalf by the trustees:
Name of Trustee: Mrs ABIMBOLA OLAWUYI - Secretary
Signature: . . . . . . . . . . . . . . . . . . . . . . . . . . .
Page 6
LIVING SPRING CHRISTIAN ASSEMBLY
NOTES TO THE ACCOUNTS 30TH SEPTMBER 2025
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with applicable Accounting Standards in United Kingdom with the application of FRSSE and the Statement of Recommended Practice 'Accounting and Reporting by Charities'' (''SORP 2000 and SORP 2005'') issued by the Charity Commission. Asummary of the principal accounting policies, which have been applied consistently is set out below:
(a) Basis of Preparation of Financial Stetements;
The financial statements are prepared under the historic cost convention and include the result of charity's operation, which are described in the Trustee's Report, all of which are continuing.
(b) Incoming Resources:
All incomes is credited to the Statement of Financial Activities on the earlier date of when they are received or when they are receivable.
(c) Restricted Funds:
Restricted funds are to be used for specific purposes within the objects of the charity. Expenditures which meet these specific criteria, will be matched with a fair allocation of management and support costs. There was a no Restricted during the year.
(d) Unrestricted Funds:
Unrestricted funds are donations, offerings and other incomes generated for the objects of the charity without further specific purposes and are available for general and public funds.
(e) Resources Expended:
Direct Charitable expenditure includes all expenditure incurred by the charity in pursuit of its charitable objectives. Governance expenditure includes all costs incurred which relates to the charitable and for administaration of the charity in compliance with constitutional and statutory requirements.
Tangible Fixed Assets and Depreciation:
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates in order to write off cost of each assets, less their estimated residual value over its estimated useful life as follows: Office Equipment 20% at reducing balance
Page 7
LIVING SPRING CHRISTIAN ASSEMBLY
| LIVING SPRING CHRISTIAN ASSEMBLY | ||||
|---|---|---|---|---|
| NOTES TO THE ACCOUNTS 30TH SEPTMBER 2025 2 DONATIONS Tithe, Thanksgiving and Offerings 3 CHARITABLE ACTIVITIES Homeless Conference Donations Honorarium 4 GOVERNANCE COSTS Rent & Utilities Office Expenses Accountant Fees Depreciation of Assets 5 TANGIBLE FIXED ASSETS: COST / VALUATION: Opening Balance Additions Closing Balance Depreciation Opening Balance Charge for the Period Closing Balance Net Book Value Opening Balance Closing Balance 6 CREDITORS: Amount Due Within 1 Year Current Account Accruals 7 MOVEMENT IN STATEMENT OF FUNDS Net Funds brought forward 01/10/2024 Surplus/(Deficit) for the Year Net Funds Carried forward 30/09/2025 |
Unrestricted Funds £ 6,558 6,558 0 0 0 0 0 3,140 1,683 100 65 4,988 8,677 1,570 |
Restricted Funds £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
2025 TOTAL Funds £ 6,558 6,558 0 0 0 0 0 3,140 1,683 100 65 4,988 Office Equipment 759 0 759 432 65 497 327 262 5,832 100 5,932 8,677 1,570 10,247 |
2024 TOTAL Funds £ 5,206 |
| 5,206 | ||||
| 0 0 0 200 |
||||
| 200 | ||||
| 2,747 950 100 82 |
||||
| 3,879 | ||||
| Office Equipment 529 230 |
||||
| 759 | ||||
| 350 82 |
||||
| 432 | ||||
| 179 | ||||
| 327 | ||||
| 2,900 100 |
||||
| 3,000 | ||||
| 7,550 1,127 |
||||
| 10,247 | 8,677 |
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