2023-03-31-accounts

Charity number. 1189698 FIRST LOVE GLOBAL MINISTRIES UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2023

FIRST LOVEGLOBAL MNISTRIES CONTENTS Refernnct and Admlnhtratlv• Detsll8 ofthe Chllrlty. Its TNst••s •nd Ad¥150rn Truste05' Report Independent Examlnorf¥ R•wt S¢•t•m•n¢ ol Fln•n¢l•l A¢tl¥lU B•l•n¢• th••t Notes to th• Flnanclal St*m•nts 7-13

FIRST LOVEGLOBAL hlNISTRIES REFERENCEAND ADMINISTRATrVE DETAtLSOF THECHARITY, ITS TRUSTEES AND AOWSERS FOR THE YEAR ENDED 31 MARCH 2023 Trust¢•• FhJnt PastorKIKl*leSfflrfh Jane Hunt Charityr•gl•t•rnd number 1189698 Pwln¢lpal offi 37Low Lane ￿￿barton NR14 8AW Page 1

FIRST LOVE GLOBAL hlNISTRIES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Twsiees pre6enl t￿r annuBI reF#xI toJalh8r Iwlh thè finawt slatemeThts ol Ihe HRST LOVE GLOBAL MINISTRIES for Ihe ￿•¥ 1 Aw"12022 to 31 Mar( 20ZJ. Flrst Love (Jobal Ministth raiw fur15 lo wppyt ofthe poorest wrfflunlues, th 8 p8thwlar twus on Uganda, Pakistsn and India. DurEng the tax ytar 1Mf22 to 3113riJ we £￿tinUed wlth s￿& eS1th￿ WI￿ts. as 88 yovldSrKJ emergency relief. Wè a150 had an in¢Jease in (knatKyis. kknlch watrAed u5 to èxpand our ￿rk. by Wlnniw an organ￿ I￿￿1￿ tywl aThJ a smal in Lha Our monthly rnmmunity meal w(48Lllor the ￿dedY￿1 * p¥￿ts in Ent8bt, Uwda h8$ C4Jntinu&a lo L SUCCe55ful. Every mnlh wa provided a nulriiws m881. a fcoj p¥cd to 18kg home. and ltsndship suppji ler some of lh8 rrnst wJMr8ble ￿￿MberS 01 th8 c￿￿￿jn￿y. We lTrveste(l fiJrth8r In the IW oflhe o)mrrnty members wlK hm rnguF8rty wr moftthly mo•l. by givi￿ Ihem 8 Start up grant for a SACCO IS8w"ngs Credil Cwpertho (%ganisatioThl. Acommittee ol locol lead8r5 CP8r8ted a Sm￿1 bu&rtsss thrwJh the SACCO. and au profits hay? teen u50d scldy lor the mernbgr8. We p￿ded 8 week Organ￿ f8rmiThJ tr8irKo Fwame ￿ Entet4yo. U9arnla. In Bround slxty p800 partklp8ted. Wg yo¥￿0d the trathI￿, the took Iho 1o•d4 )d PKf49 to grow forJ for their 18mili8s In thetr smo11 gwden& In P8klslan we Inst8kd hvo w8lw FWPS In PAkJ( kln 8 Ire8 80urce oldagn wster, not to th8 brtck kiln W￿kets tNJi10 everyw Sn the yJrnJuTrJiThJ newJhtrJwltr)Jd5. Ajso in Pakistan we pro￿ded crtsls roliol. in the form of ossential care paekwJes $6ver famdios who had k)slthelr hom8s due to severe flooathg. We Continued wFth (wrpr0￿4 forsingle [1￿ and whth ￿ smal busine$$ grsnts to wornen In Uganda aThJ P8ki$t8n, lo hdp t￿M SUkWI ￿r￿mIs. We exiendel Ihe so)pe of Ihls project to indude 8 0 day Irainiry prc¥ram8 ITh Uganda. thre the ￿1¥8￿ taaW to h1 (¥oat8 Su51&￿￿9 business plans. and to lewn som8 marketiw snd b¢¥)kk•okxng $kth. 8chxl fees. k) a$￿$t 8 8m8ll 8dKd In Ihtr Entrt•é in U9•vJo. We 88si518d s•¥eral ¥ukneraL4e h) Ugwda ￿hj￿ffj urgert m•dtil We continued to supF¥y¢ postus in IThJ￿, Pakièn arnj Ugir¥Jw, hdrArvJ to reath thelrcommunldes, ano provhled leathir¥J e¢wiFywMJ in chur￿. We donated BIN88 to churth SUFfj•￿ f￿r thibJren¥ lo a kx4 thur¢h &JndBy 8chod In Entebba. Ugarth. Two ofourtwslee$ have spent ts"mÈ Overseer￿ ilganda. 8￿j d￿￿OFIng è kyal team trj njn Ih8 proj8Cts. In future we wll Contir￿a to liaise Vrti %￿nI86rS in all the )￿nI1￿ we serve, a5 we devdop Sustainable pri¥8ds for the fulwe. In 5elting obJ'8Ctbves aTrJ F4anMg lor acliwtss. Ihe Tnjslees havo 10 9ener81 gui(Sance published by the Clwity c￿nmISS￿Jn relatwy io Ihe 'Pl￿ benefit." rurw)ing a charity IPB21'. Page 2

FIRST LI)VE GLOBAL MNisfRIES TRUSTEES. REPORT ICONTINUEDI FOR THEYEAR ENDED31 IAARCH 2023 a. Golng COnc￿n After mthg 8Fw(￿le trrywi85. the reawth exrdakn Ihat th8 Charlty has 8dequ8te resources to contiiuè kn 0￿ra￿L￿al e¥tsten￿ for the Iryeseeable frjture. For thi8 reason, th8y t￿b"nue to adopt the goirJ con￿rn baw in the 5ts1wnents. Furthor rewdxig the adopb'on ol the goirYJ concern bas8 can b8 Iwnd in Ihe accwniry Stru¢tur•i govornanc• and rNnty•nnt FIRST LOVE GLO&4L MINISTWES is a wlthred (tsity. nwnbw 118￿8, Is C4)rnth￿ uTrJèr a Trust b. M•thod# of4ppolntm•nt Or •h¢th)n olTnMts•• man89erMrt d th• CtrArty o the re5F0￿￿ty ol the TDJio8 are elgraed C4vOPted undw th• terms ol th8 TrusidgJ. Th• Trusiws are rBSwr4e fty Trustses. ReF#JI th• statemerts in accc¢dBnce ￿1th aWl¢oUo W 4r￿ Ur4t•d Ktydtyii N£{￿n￿l9 s￿r￿dI IUrdt•d Klr4ffi Gon•rW Att•pt•d Acoyjnlng Prac￿). Th8 •Wk8t4e kn rlwlkn In El￿￿￿ & W8IB5 r•wtres the Trustees b) Fwore flr•ThSal stst8m8nts for fin8nrJ81 year which gNe a and fw view ol the slats of aff8irs of the Ch8rlty and of its inwming re8ourc88 and of r?￿jrr¥￿. i￿JIng rt5 irtffi8 expendtture. for that F4rul. In prepariw th6S• finoncial slate￿￿ty, Ihe ToJs1888 are lo.. Selectsu￿2t3¢e￿Lm9 kK4Kaes8nd then c£w5nty, obseNelhe melhrJs8nd oflhe ch￿￿&S SORPIFRS 1021.. make yJ&j￿ntsaTrj aC£￿TrI￿j 85tmates thalare reasonableand State whether apF4katle UKkWJnl￿ staThJwls IFRS 1021 have been I￿￿y￿d. ￿bJect0 any mater181 departures disclosod and eXkin8d n the fiwthl $tstenwts: prepare Ihe financia s18tsmen1s￿ the it li ￿r￿ale lo that ¢h8 Charity %ill cts)Onue in bu￿r￿$S. The TNstees arg r•ths th81 are gjffidanl to kni and eWaln Ihe Charltys I￿s￿lIc￿S tltsdtsse ilh rn8sQna￿ts aujjwy at any time the financiwl k>)sitI￿ of the Charity and enable Ihn to enswe thal Ihe 5talemeTts cg)mFty ￿th Charili95 P£1 2011, the Chadty {kn￿nts 8Th1 ReF￿15} Rog￿¢￿%)$ 2(XJ8 arnl the ol the Trust d8ed. TW are also rewsiNe for sal8guarrJirYJ assets of the Charity ar¥J for taknThJ rea8￿1￿￿ frjr the pre¥￿￿On 8nd deleth.on of fraud and olher wregufwii& Apwed bY￿er01th6 Thmbw8 ofth8 Lx)*drfTru5t8850n 16+lAW8t 2024 ar￿ sh2ned (ffitheir bewty. artc Hunt Page3

ARSTLOVE GLOBAL IINISTRIES INDEPENDENY EXAMINERE REPORT FOR THE YEAR ENDED 31 hlARCH2023 Independ¢nt Exa￿￿1￿￿5 Rewl toth•TNste•s of FIRST LOVE GLOBAL MINISTRIES Ilht Charfty'l I repry¢ to the chtyToA5tee8 CA) my •y￿inati￿ of ts ar￿n￿O1th& Charltyfor thB ￿ren￿￿￿ 31 March 2023. R••poftslblhl8s and Basls of R4Kxt As the Trustees of the CP•rty are th8 prepakn of Ihe attojnts the r•qulfements ol th6 ch￿1￿0$ Ad 2011 Cthe 2011 Adl. I rgrxt in re8Fd of my Oxsmw￿1ltin ol th8 Charivs ￿1$ wi8d wl 145 ofth8 2011 Act 8nd In car￿ng my examiwlth I ky•J ts appk¥t48 Ots•cl￿8 by the Cl¥rity Commlssk)n uTrJgr section 1451SMbl of the 2011 kl. Ind•pnd•nt Ex•mln•f• St•lMwrt Ywr 8ttertt￿ i8 (•¥n to the facl thal the Chority wepwed th• ar£￿ts kn xcL¥thnc• Ao)Junting #nd R8porUng by Chartlie$". Ststement ol ReconTheNJ8d 10 th8rfl8s prepBdng thelr accountj In accordanL¥ With the FinarKial Rew¢iTrJ S￿dar￿ in the UK and R8put4ic of Ireland IFRS 1021 in prelerence lo the AcctyJnlirvJ ond Re[￿1￿j by Charii$." state￿nI of Recrthnwndgd Pr8thc¥ i5su•d on 14Jr4 2C4)5 whth is relwr•d 10 in th8 exlaTrt re9￿￿1￿￿ twl has ithdrawn. l uTrderstand that th1$ has been dcffle in for tha to pro￿8 ) trug 8nd faw viww wi accxxdance w the Gen8r Accepted Pra¢Oce effective fty ￿￿￿￿$ tegknnir¥J on or after 1 January 2015. I have wnF4eted my Ihat m mtttt￿ haw lo my in cnrekn tho examinalion g￿Tra cause tr) thai li wy respe 9￿n￿￿j rngyds ￿1¥ ThXkeptknmpoGloffvCh¥ty88r84uirnd bys•th￿ 130 01th& 2011 ACL. or the acctyjnts do tt￿0 rooyds., the a¢￿Unts do rb)t the apF4taN8 r8quw8mtrnts thicemiThJ tho lom 8rhY coniont ol acC￿nIs ￿ ¢xrt in the Chantss IALxtsJnts Reports) Regulolions 211J8 other than #ny r8qulr8m•ni th81 Ihe 8fxounts ty¥e a Inh aThJ Th)t a m Ccffjs1￿ es (4 an I￿￿epe￿jen¢ 8xaminaticfi. I have no a￿(￿m5 aNJ have rAJme &Yoss Tr) olher makns wi ConrCt￿ with the examinalion to %thich atteouon shoula bè drawn Sn thls report In ordBrtoenat* 8 WOPW LmderstèndirMJ oflhe aoxunts to be reachwj. Daw: 16NAws12024 KoladeAndr8wAIII AC 10 Galcornbe Gradens West End HanyNre S0183NA Pa9e4

FIRSTLOVE GLoeALMNISTRIES STATEMENT OF FINANciALA￿MTlEs FOR THE YEAR ENDED 31 MARCH 2023 fvnd8 funds 2023 2022 Incomo from: 39,904 11688 Totsl Incorno 11688 Exwndltur•<>n'. 2SJ04 24504 11075 Totsl •xp•ndlture 25.504 11075 N•t mov•m•nt Inlunds 14.1￿? 14400 613 R•¢On¢llSa￿0n of fund•: Tot81 fundi brwghl frjwwd Net mov¢mgTht in fuThJs 176 613 14.41KI Total fund# ¢arrl•d for￿￿1 15.180 15,189 The St8tem8nt ol Flnancl IrKlw8811gBkn¥ #r￿ k)$6es rewlsed In th•yw. The notes on pag8$ 7 to 13 form part 01th08g f￿ar￿￿ 8tatewl* Pa9e S

FIRST LOWE GLOBALIANISTRIES BALANCE SHEET ASAT31 MARCH 2023 2022 Flxad as••ts Cuwrent assets Cash al bank and th h 14789 15,789 Creditor¥.' amoUThtsfa￿ du•wiU¥nc# year N•t¢urr•nt¥•••ts 1&189 Total asMts1o85 cuffent IWIII•• 14189 Net a•sets excludlng p•n•lon aM•t IS189 Total n•t a•••l• 1&189 CharftyfundB Restricted frJTrts UThr881ric18d 15,189 Tot•1 fvnd 15,189 The finand81 stalemerrts apwo¥ed bythvTw51ees on 16 Wst2024 and slgned on Ih8ir behall by". Alarfc Hunt The mles on pages 7 10 13 ltym PArt ol finanra818lkneN Page 6

FIRSTLOVE GLOBAL IIWSTrIES NOTESTOTHE F114ANCIALSTATEMENTS FOR THE YEAR ENDED 31 IAARCH 2023 Accountlng polk4•s 1.1 8asl• of pr•p•radon elfkwKlal tal0M￿ts ThB financ4al slatemerts have been wepar•J in wth the Charlbes SORP IFRS 1021 . A0￿)unIng and RetthTrJ by CharW.' Slatwt of Reccrfnnwnded Practice aFplicalHe to charfues preparng their afxxjunls in ￿th Ihe Finanaal Relth.￿ Standard applicaNo in the UK 8nd Rewt4K ol IrelBnd IFRS 1021 lelfethw l Jarwy 20191. the Finarw)a Retth"rvJ StsrJard 8pF4K8tAe UK and Rewbk of Ireland IFRS 1021 the Chantses Ad 2011. the Chortles aThJ RekXtsI R&3ulaK)$ onty to tha 8xtsnt wU1￿j to provhdè a Irue lairf wew. Thi8 departwe ha5 fc&)%￿￿9 Chantse8 SORP IFRS 1021 put4Bhed in October 3)19 raI￿r than thè AethyJnbng arpj R6pthrvJ by CharlU85'. sta1￿1 of Roc￿Me￿￿￿j FIRST LOVE GLoeAL MINISTRES mg9ts thg ol o bwefft urthr FRS 102. Asset5 and liabthties are iTht4qly reLwiwJ al o)st or tyansackn Othe￿￿8 $tsled in ts reb8v8nl a¢cwnb"rvJ 1.2 Incom• l kncome 15 rethJnls•d ort• lh• Ct• has knDJn8, wobgbbB that thg 1.3 EMp•ndllu Expe￿litur¢ 1$ rncc#3nis•J thoro i8 a Wl fm otlY4abon to transtsf 8￿￿￿1C b8nefft to 8 Ihird paty. it ¢$ kyobatle Ih81 a b￿s18T of erJJrpJmK È￿￿ffts ￿1 Èe requffeo In 9oWwn6nl And the amwnt of ￿ ¢￿Vaa¢￿ on be nwred relh8t4y. ExtThlilwe is das$rf￿ by activity. The costs ol eath aLvity a￿ made ￿ ol the lo￿ of lirea costs 8rwJ shwed costs, iThJJding $upport Costs illVLthd in undgrtakiry athty. Direcl fA)sts 8ltrJWe to a WNJle are albxai8d directy lo Ih8t ocDwty. Shared cos¢s 4Yhxh 10 rTh)re IhBn cv 8ctvty 8nd supwrt (X)Sts %vhich gre not a¢thbulat4e lo a sngle a¢b¥ty 8r8 apPNbc￿8d athtie$ on a basis consist8nt llh ¢h8 use ol rI￿r￿. Centrd s¢off ctssts WO aH￿ted th• bglrn d tirr¢ S[￿L doprtrAalpJn char98$ 8Moc8bJ cffl tho the aw¢'$ u$8. ExpJndI￿re cffi acimbes Is dlrecity th• ￿ts88 fvrthertho l expwdtturels1n￿5i￿oIfftC￿v0mt1?VAT. 1A ¢￿h at bank and In hvwj C88h al bank aTrJ ￿ haThl ixwJ6s (•sh th(1.twm hKJtyIKJuiJ in¥85t￿ts ilh a short mabjrity of IhfeE rrK)nts or kssfrrm the date ofwuisibon orcwirfj of the dewsil (K smlar auxwnL Page 7

HRST LOVE GLOBAL WNISTRIES NOTESTOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IAARCY 2023 Accountlng pollcl&slcontknued) l.S Llobllltl•4 •nd pr•¥tsl( Llabilrtw are recwk8ed whèn thw8 is #n al Shoet dale a5 a result of a past event. it is wo￿6 Ihat 8 transfer ol e0XK)m￿ b8nefil wl b¢ w¥ed in sotUomonL and th& amount ol Ihe 5ellJBrnenl (n be esb"mated retsNy. LiÈbil1tr88 rec(wffj&l at t￿ amtyffjt that fv Charfty ￿apa￿S it will pay to solue th8 d8bt or th8 aiYN)unt ft ha8 re(1v￿ a$ 8dvanc•J for fv9coJs musl provld8. ProvBK)ns 8r¢ Measu￿ al the test esthmate ol Ihe omowts mquired lo setd8 the oblwjaticfi. Where th• èffecl ol the bme value 1$ Male￿1. Ihe r8 based cffj tho present Val￿ of Ih06e 8mounl$. discoJnted at th8 pre-tax rate thal reneds Iho rrsks yufic to th8 liabilty. Th8 Un￿nding of the discwil is recogThi58d in the Slaternent ol Flnanual Activit￿5 as a finance Cost. 1.6 Flnanclal In•fwm•nl• The Charfty 0￿Y has f￿ar￿1 888el8 fi￿nd￿ of 8 kknl Ibgt qu811fy 88 b8sk flnandal instruments. Bas￿ fln8nrAal irffjlwmonts ar w)itia¥y reeognisad al tr8n8action value and subsequenuy me88ured at the¢r se¢Uerr￿1 y￿ue exceplion ol I08r￿ whith arg ¥ubsoquently [￿a￿rE•j al arTrNtiwJ cost lh¢ ¢ffe¢th intwg$1 m¢ttb. 1.7 Fund General hmds ar8 unreslrkled knds we avalable for Ltse at Ihe dIsu8￿On of the Trustees In rpo Page 8

FIRSTLOVE GLOBAL IINisfRIE5 NOTESTOTHE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 klARCH 2023 2. Income from donatlong arhd legacies UThr•stricted funds General Totsl Total 2023 20Z2 Donatlons 39,904 39,904 13,688 39,904 39,904 13,688 Pag8 9

RRSTLOVE GL08AL klNISTRIES NOTESTOTHE FINANCIAL STATFMETr¥rs FOR THE YEAR ENDED 31 IiARCH 2023 3. Expendlture on ¢harftable artivities funds Total Total G•n•r•l 2023 2022 Bank ChargÈS Famlly Support Food d5stributions Medlcal costs Mlnlstry Costs Mlnlstry projects Mlnlstry support Pastor's Support Independent examSnerfs fee 15 833 7.086 766 792 11.041 15 833 7,086 766 792 11,041 13,075 4.371 600 4,371 600 25,504 25,504 13.075 Page 10

ARST LOVE GLOBAL IINISThES NOTESTO THE FINANCLAL STATEMETr¥rs FOR THE YEAR ENDED 31 IAARCH 2023 Ind8pendentoxarnkwrfs 2023 2022 examlnalk)nofth• c￿rIv$an[W￿ Twst•o8' r•rnun•rdon •fKI •xpww• Cr•dltor•: Amoun1• l•lllng du•tAlthln aft•￿￿ 2023 2022 AccN8lsafvJ d•lerred Poge11

FIRST LOVE GLOBAL IINISTrIES NOTESTOTHE FINANCIAL STATEIENTS FOR THE YEAR ENDED 31 IiARCH 2023 St•t•nnt ￿￿nd$ St8tementollund-¢urrwrt>•w Balance at 31 MaY¢h 2023 Bthnc• •t 1 UnrMtrfGt•dfundB Fur#J8 125.5041 14189 Pag8 12

FIRST LOVE GLOBALMNISTRIES NOTESToniE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 W4CH 2023 Statem•n¢ of fvnds Iconllnwdj stst•m•ntotfund•-prlors*ar 8818nc&8t 31 Mwch IA￿￿2021 Inm 2022 Unr•¥lrfGl•d fvnd• 176 13.688 113,075) Poge 13