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 fur*15 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 for*J 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 newJhtr*Jwltr)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￿mI*s. We exiendel Ihe so)pe of Ihls project to indude 8 0
day Irainiry prc¥ram8 ITh Uganda. thre the ￿1¥8￿ taaW to h*1 (¥oat8 Su51&￿￿9
business plans. and to lewn som8 marketiw snd b¢¥)kk•okxng $kth.
8chxl fees. k) a$￿$t 8 8m8ll 8dKd In Ihtr Entrt•é in U9•vJo.
We 88si518d s•¥eral ¥ukneraL4e h) Ugwda ￿hj￿ffj urgert m•dtil
We continued to supF¥y¢ postus in IThJ￿, Pak*ièn arnj Ugir¥Jw, hdrArvJ to reath thelrcommunldes, ano
provhled leathir¥J e¢wiFywMJ in chur￿.
We donated BIN88 to churth SUFf*j•￿ f￿r thibJren¥ lo a kx4 thur¢h &JndBy
8chod In Entebba. Ugarth.
Two ofourtwslee$ 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 exr*dakn 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 goir*J 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•n*nt
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 TDJi*o8 are elgraed C4vOPted undw th•
terms ol th8 Trusidg*J.
Th• Trusiws are rBSwr**4e 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 ir*tffi8 expendtture. for that F4rul. In prepariw th6S•
finoncial slate￿￿ty, Ihe ToJs1888 are lo..
Selectsu￿2t*3¢e￿Lm9 kK4Kaes8nd then c£w5*nty,
obseNelhe melhr*Js8nd oflhe ch￿￿&S SORPIFRS 1021..
make yJ&j￿ntsaTrj aC£￿TrI￿j 85t*mates thalare reasonableand
State whether apF4katle UKkWJnl￿ staThJwls IFRS 1021 have been I￿￿y￿d. ￿bJec*t0 any mater181
departures disclosod and eXk*in8d 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 Ih*n 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 prep*akn of Ihe attojnts the
r•qulfements ol th6 ch￿1￿0$ Ad 2011 Cthe 2011 Adl.
I rgr*xt in re8F*d of my Oxsmw￿1ltin ol th8 Charivs ￿1$ wi8d wl 145 ofth8 2011 Act 8nd
In car￿ng my examiwlth I k*y•*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 c*nr*ekn 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 Conr*Ct￿ 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 Flnanc*l IrKlw*8811gBkn¥ #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 Stsr*Jard
8pF4K8tAe UK and Rewbk of Ireland IFRS 1021 the Chantses Ad 2011.
the Chortles aThJ RekX*tsI 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 n*wred relh8t4y. Ext*Thlilwe is das$rf￿ by activity. The costs
ol eath aL*vity a￿ made ￿ ol the lo￿ of lirea costs 8rwJ shwed costs, iThJJding $upport Costs
illVLthd in undgrtakiry athty. Direcl fA)sts 8ltr*JWe to a WNJle are albxai8d directy
lo Ih8t ocDwty. Shared cos¢s 4Yhxh 10 rTh)re IhBn cv 8ctvty 8nd supwrt (X)Sts %vhich gre
not a¢thbulat4e lo a sngle a¢b¥ty 8r8 apPNbc￿8d athtie$ 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 ix*wJ6s (•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•n*nt ￿￿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