LIVING TEMPLE CHURCH
Report and Financial Statements for the Year Ended 30 September 2025
REGISTERED CHARITY NUMBER 1185272
LIVING TEMPLE CHURCH
Contents of the Financial Statements
for the Year Ended 30 September 2025
| Page | ||
|---|---|---|
| Charity Information | 1 | |
| Report of the Trustees | 2 | |
| Independent Examiner's Report | 5 | |
| Statement of Financial Activities | 6 | |
| Balance Sheet | 7 | |
| Notes to the Financial Statements | 8 |
LIVING TEMPLE CHURCH
Charity Information
| Trustees | Ruth Conteh |
|---|---|
| Daniel Conteh | |
| Mercy Akinfolarin | |
| Solape Abiodun Alatise | |
| Principal Location | RCCG Covenant of Peace |
| 487 Blackfen Road | |
| Sidcup | |
| DA15 9NP | |
| Charity Number | 1185272 |
| Independent Examiner | Greenwich Business Services |
| 30 Eden Way | |
| Bow | |
| London | |
| E3 2JD | |
| Bankers | Barclays Bank |
LIVING TEMPLE CHURCH
Report of The Trustees
for the Year Ended 30 September 2025
History
The Church was established under a constitution on 12 September 2019 and is a registered Charity.
Objects
The objective of the Charity is to advance the Christian religion in the UK for the benefit of the public.
Principal activity
Holding prayer meetings, lectures, public celebrations of religious festivals and producing and or distributing literature on the Christian faith to enlighten others about the Christian religion.
Management and Governance Arrangements
The Charity is managed by the trustees who are involved on a day-to-day basis with its affairs. The Charity is reliant on the support of volunteers for all its activities and the trustees have established controls to enable the charity to abide by all relevant laws and regulations. The charity's trustees hold meetings to review the affairs of the Charity.
Achievements and Performance
Freedom experience
In October the church hosted it's Freedom Experience event, with one guest Minister. It included a time ot corporate worship and prayer and was open to both the LTC congregation and members of the public. Following this, a further Freedom experience event was also held in July.
Home group/faith builders
LTC hosts homegroups twice a month on Wednesday evenings. These meetings are usually held in person at two locations: South East London and Kent although they occasionally take place online. Homegroups provide time for congregation members to meet in smaller groups for food, fellowship, bible study, discussion and prayer.
Church anniversary dinner
To celebrate the church’s 4th anniversary, in November after a Sunday service the church and it's congregation went out for dinner at Afrikana.
Christian Retreat
In April 2025, the church went on a weekend away to Ashburnham Place; a Christian conference and prayer residential centre. The retreat was a great time of group teaching, activities, communal worship, personal and private reflection and prayer.
LTC social
In March, LTC hosted a pancake day social for congregation members. It was a time of food and fellowship.
Mother’s Day celebrations
To celebrate Mother's Day, all mothers and mothers-to-be received gift bags containing a variety of treats, home products, and wellbeing items.
Father’s Day celebrations
To celebrate Father’s day, all fathers and fathers-to-be received gift hampers containing a variety of treats, personal care items, and wellbeing products.
LIVING TEMPLE CHURCH
Report of The Trustees Cont'd
Widows fund
The Church believes it is important to look after widows and widowers. Loss can be very challenging and painful and can in some cases cause financial strain. In order to help, the church gives £50 monthly to all church members who find themselves in this position.
Women’s meeting
In July, the church organised a lunch for all the women in the congregation. It was an enjoyable time of lively conversation, laughter and encouragement.
Men’s meeting
In September, all the men in the congregation went out for a dinner together. It was an enjoyable time of lively conversation and laughter.
Location change
In March the church relocated its weekly Sunday services from the rented auditorium at for Christ Mission Church’s (ECM) in Eltham to RCCG Covenant of Peace Church’s auditorium in Sidcup.
Financial Review
The Statement of Financial Activiites for the period is set out in the financial statements section of this report. In the year ended September 2025 income was ₤38,163 compared with ₤72,824 in the year ended September 2024. The huge drop in income is because Gift Aid on donations have not been claimed from HMRC. The total expenditure in the year ended September 2025 was £55,736 while in the year ended September 2024 it was ₤63,351. The charity is prudent with resources without negatively impacting its goals.
Unrestricted Funds
Unrestricted income funds are funds available to be spent within the objectives of the charity, which can legally be spent wholly at the discretion of the trustees.
Restricted Funds
Restricted income funds represent money which can only be used for specified purposes.
Reserves Policy
The trustees have reviewed the reserve policy, and consider it prudent to keep sufficient reserves not invested in assets and unrestricted funds, to enable the payment of running costs between three and six months.
Risk Management
As part of the business planning exercise carried out during the year, the trustees have considered the major risks to which the charity is exposed.
The charity is faith based and dependent on its members for donations to run its operations. The risks and systems will be regularly reviewed.
LIVING TEMPLE CHURCH
Report of The Trustees Cont'd
Trustees
The trustees during the year under review were:
Ruth Conteh Daniel Conteh Mercy Akinfolarin Solape Abiodun Alatise
All trustees being eligible offer themselves for election at the forthcoming Annual General Meeting.
ON BEHALF OF THE TRUSTEES
Ruth Conteh
01/07/2026
LIVING TEMPLE CHURCH
Independent Examiner's Report to the Trustees of Living Temple Church for the Year Ended 30 September 2025
I report on the accounts of the charity for the year ended 30 September 2025, which are set out on pages 6 to 9.
Responsibilites and basis of the Report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
The accounting records were not kept in accordance with section 130 of the Charities Act or
-
The accounts did not accord with the accounting records; or
-
The accounts did not comply with the applicable requirements concerning the form and
-
content accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
-
than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Greenwich Business Services Chartered Certified Accountants 30 Eden Way Bow London E3 2JD
01/07/2026
LIVING TEMPLE CHURCH
Statement of Financial Activities for the Year Ended 30 September 2025
| Notes Incoming Resources 3 Total Incoming Resources Resources Expended Charitable Activities 4 Total Resources Expended Net Incoming Resources Funds brought forward on 1 October 2021 Total Funds carried forward Income resources from generated funds |
Unrestricted Funds £ 38163 38163 55736 55736 -17572 71364 53791 |
Restricted Funds £ 0 0 0 0 0 0 0 |
Total 2025 2024 £ £ 38163 72824 38163 72824 55736 63351 55736 63351 -17572 9473 71364 61891 53791 71364 |
|---|---|---|---|
The notes on pages 8 to 9 form part of these financial statements
LIVING TEMPLE CHURCH
Balance Sheet for the Year Ended 30 September 2025
| Notes £ FIXED ASSETS Tangible Assets 2 4 CURRENT ASSETS Debtors 0 Cash at bank 48331 CREDITORS 2 5 (600) NET CURRENT ASSETS NET ASSETS TOTAL FUNDS Funds Carried Forward TOTAL FUNDS Amounts falling due within one year |
2025 £ £ 6062 0 71514 (550) 47731 53792 53791 53791 |
2024 £ 400 70964 |
|---|---|---|
| 71364 | ||
| 71364 | ||
| 71364 |
The financial statements were approved by the Trustees and signed on its behalf by Ruth Conteh
01/07/2026
LIVING TEMPLE CHURCH
Notes to the Financial Statements
for the Year Ended 30 September 2025
1. Basis of Preparation
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with:
The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011
1.2 Going concern
The trustees consider that there are no material uncertainties about the Charities’ ability to continue as a going concern. The members have continued to be generous in their giving. There are no material uncertainties affecting the current year’s accounts.
1.3 Change of accounting policy
The accounts present a true and fair view and of the accounting policies adopted are those outlined in notes 2.1 to 2.3.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period
1.5 Material prior year errors
No material prior year errors have been identified in the reporting period.
2. Accounting policies
2.1 Income
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources and when the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
Tax reclaims Gift Aid receivable is included in income when there is a valid declaration from on donations the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. The value of any voluntary help received is not included in the accounts but is Volunteer help described in the trustees’ annual report.
LIVING TEMPLE CHURCH
Notes to the Financial Statements cont'd
2.2 Tangible Fixed Assets and Depreciation
Depreciation on fixed assets is provided at rates estimated to write off the cost of each asset over its expected useful life as follows:
Musical Equipmen25% straight line
Office Equipment 25% straight line
2.3 Expenditure and Liabilities
Resources expended are included in the Statement of Financial Activites on an accrual basis, inclusive of any VAT which is not recoverable. Certain expenditure is attributable to specific activites and has been included in those cost categories.
| 2.4 Fixed Assets Musical Equipment Cost £ At 1 October 2024 800 Additions 1816 At 30 September 2025 2616 Depreciation At 1 October 2024 400 Additions 654 At 30 September 2025 1054 Net Book Value At 30 September 2025 1562 At 30 September 2024 400 2.5 Creditors Creditors: Amounts Falling Due Within One Year Creditors & Accruals |
Office Total Equipment £ £ 0 800 5999 7815 5999 8615 0 400 1500 2154 1500 2554 4499 6062 0 400 2025 2024 £ £ 600 550 |
|---|---|
LIVING TEMPLE CHURCH
Notes to the Financial Statements cont'd
| 3. Analysis of income Donations and gifts Interest Gift Aid Total 4. Analysis of expenditure Rent Accounting Repairs & Maintenance Print & Stationery Media & Publicity Gifts & Donations Widows Christian Broadcasting Retreats & Outreach Insurance Telephone Transportation Music Bank charges Depreciation Leaders Library Training General expenses Total expenditure on charitable activities Expenditure on charitable activities: Donations and legacies: Analysis |
3. Analysis of income Donations and gifts Interest Gift Aid Total 4. Analysis of expenditure Rent Accounting Repairs & Maintenance Print & Stationery Media & Publicity Gifts & Donations Widows Christian Broadcasting Retreats & Outreach Insurance Telephone Transportation Music Bank charges Depreciation Leaders Library Training General expenses Total expenditure on charitable activities Expenditure on charitable activities: Donations and legacies: Analysis |
Unrestricte d funds Restricted income funds Total funds £ £ £ This year |
Unrestricte d funds Restricted income funds Total funds £ £ £ This year |
Unrestricte d funds Restricted income funds Total funds £ £ £ This year |
Unrestricte d funds Restricted income funds Total funds £ £ £ This year |
Unrestricte d funds Restricted income funds Total funds £ £ £ This year |
2024 £ |
|---|---|---|---|---|---|---|---|
| Donations and gifts |
33158 | 0 | 33158 | 49952 | |||
| Interest | 807 | 807 | 955 | ||||
| Gift Aid | 4198 | 0 | 4198 | 21917 | |||
| Total | 38163 | 0 | 38163 | 72824 | |||
| Unrestricte d funds Restricted income funds Total funds £ £ £ This year |
2024 £ |
||||||
| 15000 | 0 |
15000 | 11000 | ||||
| 600 | 0 |
600 | 550 | ||||
| 0 | 0 |
0 | 65 | ||||
| 0 | 0 |
0 | 0 | ||||
| 742 | 742 | 5563 | |||||
| 3780 | 0 |
3780 | 5270 | ||||
| 600 | 0 |
600 | 600 | ||||
| 0 | 0 |
0 | 0 | ||||
| 3340 | 0 |
3340 | 8050 | ||||
| 500 | 0 |
500 | 482 | ||||
| 0 | 0 |
0 | 0 | ||||
| 308 | 0 |
308 | 374 | ||||
| 22073 | 0 |
22073 | 22706 | ||||
| 8 | 0 |
8 | 2 | ||||
| 2154 | 2154 | 200 | |||||
| 0 | 0 |
0 | 0 | ||||
| 632 | 632 | - | |||||
| 5999 | 0 |
5999 | 8488 | ||||
| 55736 | 0 |
55736 | 63351 |