Annual Report and Financial Statements for the Year Ended 31 December 2024
## His Life Church
Charity registration number: 1190471
Independent Examiners Ltd The Grain Store Hills Barns
Appledram Lane South Chichester West Sussex PO20 7EG
## **HIS LIFE CHURCH**
## **CONTENTS**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 17|
## **HIS LIFE CHURCH REFERENCE AND ADMINISTRATIVE DETAILS**
## **Trustees**
Gareth Jenkins Tobias Avery Sharon King Jonathan Colyer
**Charity Registration** 1190471 **Number Principal Office** 53 Slipshatch Road Reigate Surrey RH2 8HA **Independent Examiner** G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG **Bankers** CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Page 1
## **HIS LIFE CHURCH**
## **TRUSTEES' REPORT**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2024.
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is registered as a charitable incorporated organisation by the charity commission for England and Wales on 20th July 2020 and as such has a governing constitution in place.
## _**Recruitment and appointment of trustees**_
The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution.
## **Objectives and activities**
## _**Objects and aims**_
The objects of the CIO, as defined in the constitution, are, for the public benefit, the advancement of the Christian faith, in particular but not exclusively, by worship services, holding of prayer meetings, Christian teaching, the public celebration of religious festivals and evangelistic activities.
These objects are being accomplished in two main areas:
• The establishment and development of local churches and the building up of the universal church. In our vision statement we call this “Build His church”.
• Supporting and enabling Christian missions and evangelistic activity throughout the UK and beyond. In our vision statement we call this “Reach the nations”.
## _**Public benefit**_
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
The main activities in relation to the above objectives taken during 2024 are:
1. The continuation of in-person church services, building on the work we began in 2022 to restore in-person community following the pandemic. During 2024 in-person services increased from the first 3 Sundays of every month to every week.
This has been a really positive move in strengthening our church community although consistency of attendance has not been as high as we’d have liked which does create pressure on team members some weeks due to capacity.
Page 2
## **HIS LIFE CHURCH**
## **TRUSTEES' REPORT (CONTINUED)**
2. We continue to meet in the Manor Park Primary School for our Sunday services. Which throughout 2024 proved to be a reasonably good venue for our purposes in terms of space and quality. The biggest negative is probably the visibility of the church which only pops up on a Sunday as we have not been able to have any permanent signage outside of the premises.
3. In 2024 we continued to work with our congregation to deepen our vision, mission and values and thereby our culture as a church. We taught a variety of topics with a good number of messages focused on following Jesus example of leadership and as we ended the year we prepared for a time of prayer and fasting in 2025 by looking at what the word had to say about it.
4. Our worship team developed in 2024 so that we now have musical instruments most weeks as well as vocalists supported by backing tracks. This has been a great step forward and we look forward to this improving further in 2025.
5. In April 2024 Toby stopped working in his secular role to focus more time on ministry between His Life Church and other ministry activity he is involved with. This was a positive step from a work/life balance perspective and has enabled greater flexibility in Toby’s week to support the church. The church continued to pay Michele 3 days per week and Toby 2 days per week throughout 2024.
6. At the beginning of 2023 we were excited to start sending monthly support to our first missionary. This support for Nancy Jasperson continued throughout 2024. Along with a small team of people, she is working towards establishing a Christian work in Greenland. The team hit some obstacles throughout the year and have made a strategic adjustment to their plans by focusing on moving to Iceland as a steppingstone to Greenland. They have spent much of the year working on this and conducting short term trips to build relationships and start establishing themselves.
7. We continued to hold an online prayer meeting on Tuesday evenings and our “Build Group” on Wednesday evenings. Both of these meetings had consistent attendance during 2024.
8. Our prayer ministry has been placed under the leadership of Rudo and Stanley Mutenga and now includes a pre-service time of prayer as well as Tuesday evening.
9. The church leadership team continued to meeting monthly throughout 2024 to discuss issues and plan for the future. The group is forming well and we started to conduct an annual retreat for the group in January 2024 to have more focused times of prayer and planning.
10. We continued REACH Sunday throughout 2024. This is a monthly opportunity to get out of the 4 walls of the church and go and talk to people in our community about the love of God. This typically occurs on the second Sunday each month with a small group going out while the remainder continue with the regular service. The reception has been in the community has been mixed but we have seen at least one salvation during this time and one person visit the church.
Page 3
## **HIS LIFE CHURCH**
## **TRUSTEES' REPORT (CONTINUED)**
11. As agreed by the trustees the church makes regular charitable contributions (tithe) to 3 specific “partner” organisations that align to our charitable objectives and vision:
a. Rhema UK & Ireland (training Christians for ministry and supporting church planting).
- b. Jesus Alive Gospel Outreach (evangelistic activity primarily in African nations).
c. Club1040 (missions activity including establishing bible schools, planting churches focused on the 1040 window).
12. During 2024 we also financially supported:
- a. Helen Gee one off missionary gift.
b. Purley Food Stop which is run by Old Lodge Lane Baptist church and provides much needed help to the local community.
- c. Nancy Jasperson (missionary).
- d. Acts Ministries (Christian Leaders Community).
13. HLC does continue to maintain a large cash balance in the bank. The intention of the Trustees is that these funds will be used at a future date, potentially in pursuit of purchasing a building .
## _**Volunteers**_
One of the core values as a church is that of “faithfulness”. For us this talks of God’s faithfulness to us and from that our faithfulness to him and others, this includes our church. So, we encourage the congregation to serve God faithfully and one way this can be expressed is volunteering in the church.
The majority of the congregation therefore contribute their time in volunteering as part of a rota on Sunday mornings. Volunteers cover areas such as venue setup, welcoming, sound and visual setup and operation and hospitality.
Others lead on our mid-week meetings such as the prayer meeting and BUILD Group.
As a church family the majority of us work together to make church and enjoyable and positive experience.
Page 4
## **HIS LIFE CHURCH**
## **TRUSTEES' REPORT (CONTINUED)**
## **Plans for future periods**
During 2025 it is intended that:
1. Continue to financially support our 3 “partner” organisations and give generously wherever else seems right to the leadership team and trustees, in support of our objectives.
2. Add another missionary to our regular support (to be identified) and subject to trustee approval.
3. Review our venue and determine if better options have opened up in the area.
4. We will hold our first conference bringing in Tony Cooke as a guest speaker.
5. We will continue to develop leaders and train individuals to better support the vision of the church (particularly in the area of church planting).
## **Financial review**
Income for the year amounted to £77,869 (2023: £96,986) and expenditure £91,115 (2023: £67,994). The deficit of £13,246
was added to fund brought forward, with the year end unrestricted fund balance being £205,361.
## _**Policy on reserves**_
The trustees have determined that, in line with their belief that God provides for the work to which He calls His people, no reserves should be maintained for the work of the charity.
## **Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Page 5
## **HIS LIFE CHURCH**
## **TRUSTEES' REPORT (CONTINUED)**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the trustees of the charity on 28 October 2025 and signed on its behalf by:
......................................... Tobias Avery Trustee
Page 6
## **HIS LIFE CHURCH**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HIS LIFE CHURCH**
I report to the trustees on my examination of the accounts of His Life Church for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity trustees of His Life Church 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 His Life Church'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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of His Life Church as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of 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.
...................................... G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
28 October 2025
Page 7
## **HIS LIFE CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
77,455
Investment income
3
414
Total income
77,869
**Expenditure on:**
Charitable activities
4
91,115
Total expenditure
91,115
Net (expenditure)/income
(13,246)
Net movement in funds
(13,246)
**Reconciliation of funds**
Total funds brought forward
218,607
Total funds carried forward
11
205,361|**Total**
**2024**
**£**
77,455
414
77,869
91,115
91,115
(13,246)
(13,246)
218,607
205,361|**Total**
**2023**
**£**
96,578
408|
|---|---|---|
|||96,986|
|||67,994|
|||67,994|
|||28,992|
|||28,992
189,615|
|||218,607|
The notes on pages 10 to 17 form an integral part of these financial statements. Page 8
## **HIS LIFE CHURCH**
## **BALANCE SHEET AS AT 31 DECEMBER 2024**
|**Note**
**Fixed assets**
Tangible assets
8
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
10
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
11|**2024**
**£**
1,133
1,133
5,540
199,660
205,200
(972)
204,228
205,361
205,361
205,361|**2023**
**£**
1,133|
|---|---|---|
|||1,133|
|||6,474
211,948|
|||218,422
(948)|
|||217,474|
|||218,607|
|||218,607|
|||218,607|
The financial statements on pages 8 to 17 were approved by the trustees, and authorised for issue on 28 October 2025 and signed on their behalf by:
......................................... Tobias Avery Trustee
The notes on pages 10 to 17 form an integral part of these financial statements. Page 9
## **HIS LIFE CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
His Life Church meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Gift aid**_
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## _**Interest receivable**_
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## **Tangible fixed assets**
Individual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 10
## **HIS LIFE CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Asset class**
Computer equipment
**Depreciation method and rate** 33% on cost
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Liabilities**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
## **Financial instruments**
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 11
## **HIS LIFE CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **2 Income from donations and legacies**
|Donations and legacies;
Donations
Gift aid reclaimed
**3 Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**General**
**£**
67,854
9,601
77,455
**Unrestricted**
**funds**
**General**
**£**
414|**Total**
**2024**
**£**
67,854
9,601
77,455
**Total**
**2024**
**£**
414|**Total**
**2023**
**£**
87,456
9,122|
|---|---|---|---|
||||96,578|
||||**Total**
**2023**
**£**
408|
Page 12
## **HIS LIFE CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **4 Expenditure on charitable activities**
|**Note**
Premises costs
Hospitality
Honorariums
Resources and training
Equipment and computer
Printing, post and stationery
Insurance
Dues and subscriptions
Legal and professional fees
Travel and subsistence
Sundry
Bank charges
Independent examination
Depreciation
Grant funding of activities
5
Staff costs
7|**Unrestricted**
**funds**
**General**
**£**
17,369
1,100
500
327
7,025
76
695
518
2,648
2,643
327
60
972
1,699
12,756
42,400
91,115|**Total**
**2024**
**£**
17,369
1,100
500
327
7,025
76
695
518
2,648
2,643
327
60
972
1,699
12,756
42,400
91,115|**Total**
**2023**
**£**
8,045
2,117
500
1,080
3,084
199
669
677
2,679
1,133
240
60
948
1,133
13,630
31,800|
|---|---|---|---|
||||67,994|
|**5 Grant-making**
**Analysis of grants**
Grants|**Grants to institutions**
**2024**
**£**
**2023**
**£**
11,956
13,630|**Grants to individuals**
**2024**
**£**
**2023**
**£**
800
-|
|---|---|---|
Page 13
## **HIS LIFE CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **6 Trustees remuneration and expenses**
The pastor, Mr Tobias Avery, a trustee, and his wife are employees of the charity as permitted by the constitution. Their gross income for the year amounted to £40,000 (2023: £30,000) and they received benefits by way of pension contributions amounting to £2,400 (2023: £1,800).
The only other payments made to the trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
## **7 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Pension costs|**2024**
**£**
40,000
2,400
42,400|**2023**
**£**
30,000
1,800|
|---|---|---|
|||31,800|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
|follows:|||||
|---|---|---|---|---|
||**2024**||**2023**||
||**No**||**No**||
|Staff||2||2|
No employee received emoluments of more than £60,000 during the year
Page 14
## **HIS LIFE CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **8 Tangible fixed assets**
|**Cost**
At 1 January 2024
Additions
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for the year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023
**9 Debtors**
Prepayments
Accrued income
**10 Creditors: amounts falling due within one year**
Accruals||**Computer**
**equipment**
**£**
3,399
1,699||**Total**
**£**
3,399
1,699
5,098
2,266
1,699
3,965
1,133
1,133
**2023**
**£**
695
5,779|
|---|---|---|---|---|
|||5,098|||
|||2,266
1,699|||
|||3,965|||
|||1,133|||
|||1,133|||
|||**2024**
**£**
-
5,540
5,540
**2024**
**£**
972|||
|||||6,474|
|||||**2023**
**£**
948|
Page 15
## **HIS LIFE CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **11 Funds**
|**Unrestricted funds**
**_General_**
General Funds
**Total unrestricted funds**
**Total funds**
**Unrestricted funds**
**_General_**
General Funds
**Total unrestricted funds**
**Total funds**|**Balance at**
**1 January**
**2024**
**£**
218,607
218,607
218,607
**Balance at**
**1 January**
**2023**
**£**
189,615
189,615
189,615|**Incoming**
**resources**
**£**
77,869
77,869
77,869
**Incoming**
**resources**
**£**
96,986
96,986
96,986|**Resources**
**expended**
**£**
(91,115)
(91,115)
(91,115)
**Resources**
**expended**
**£**
(67,994)
(67,994)
(67,994)|**Balance at**
**31**
**December**
**2024**
**£**
205,361|
|---|---|---|---|---|
|||||205,361|
|||||205,361|
|||||**Balance at**
**31**
**December**
**2023**
**£**
218,607|
|||||218,607|
|||||218,607|
Page 16
## **HIS LIFE CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **12 Analysis of net assets between funds**
|**12 Analysis of net assets between funds**|||
|---|---|---|
|**Current year**
Tangible fixed assets
Current assets
Current liabilities
Total net assets
**Prior year**
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
1,133
205,200
(972)
205,361
**Unrestricted**
**funds**
**General**
**£**
1,133
218,422
(948)
218,607|**Total funds**
**at 31**
**December**
**2024**
**£**
1,133
205,200
(972)|
|||205,361|
|||**Total funds**
**at 31**
**December**
**2023**
**£**
1,133
218,422
(948)|
|||218,607|
Page 17