**Charity Registration No. 1191668** ## **LIVING FIRE** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 5 APRIL 2023** ## **LIVING FIRE** ## **CONTENTS** ## _**FOR THE YEAR ENDED 5 APRIL 2023**_ ||**Page**| |---|---| |Charity Information|1| |Trustees' Report|2| |Accountant's report|3| |Receipts and Payments account|4| |Statement of Assets and Liabilities|5| |Notes to the accounts|6| **Page 1** ## **LIVING FIRE** ## **CHARITY INFORMATION** ## _**FOR THE YEAR ENDED 5 APRIL 2023**_ **Trustees** A H Cass R L Purnell E G Purnell Dr P M Carter **Charity registration number** 1191668 **Principal Address** Eastgate 141 Springhead Parkway Northfleet Gravesend Kent DA11 8AD **Accountant** Caladine Limited Chartered Certified Accountants Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF **Page 2** ## **LIVING FIRE** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 5 APRIL 2023**_ The Trustees present their report and financial statements for the year ended 5 April 2023. The financial statements have been prepared in accordance with accounting policies set out in note 1 to the financial statements and comply with the Charity's Constitution and the Charities Act 2011. ## **1 Objectives and activities** To advance the Christian faith and in particular but not limited to supporting and encouraging Christian Churches as they extend the message of Christianity in such ways and in such parts of the United Kingdom or the World as the Trustees from time to time may think fit. The activities to date have come under the umbrella of Eastgate (Kent) Ltd, registered charity number 1102206. The main activities were undertaken within Eastgate (Kent) Ltd during the year. With the establishment of a Charity bank account in the year, the activities within Eastgate (Kent) Ltd will be transferred to Living Fire in the 23/24 financial year. ## **2 Achievements and performance** We met in May, June, July and Sep, Oct, Nov and Dec in 2022 and Jan, Feb and March in 2023. We have been enjoying worshipping God together, enjoying His manifest presence and discovering what it looks like to move into greater levels of His freedom. We always share good news, testimonies and teaching that encourages and inspires. It has been a slow recovery of numbers following the pandemic and we continue to be hopeful about the future with further projects designed to help, support and inspire partner churches and organisations. ## **3 Public benefit** The Trustees have paid due regard to guidance issued by Charity Commission in deciding what activities the Charity should undertake. ## **4 Financial review** The Charity recorded a surplus of £1,109 in the year and held £1,109 in cash funds at the year end. ## **5 Structure, governance and management** The Charity is a Charitable Incorporated Organisation, charity number 1183917, and was registered with the Charity Commission on 6 October 2020. The Trustees who served during the year and up to the date of signature of the financial statements were: A H Cass R L Purnell E G Purnell Dr P M Carter **Page 2a** ## **LIVING FIRE** ## **TRUSTEES' REPORT (CONT'D)** ## _**FOR THE YEAR ENDED 5 APRIL 2023**_ The Trustees report was approved by the Board of Trustees. **Dr P M Carter** Trustee Dated: 16 January 2024 **Page 3** ## **LIVING FIRE** ## **ACCOUNTANTS REPORT** ## _**FOR THE YEAR ENDED 5 APRIL 2023**_ In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the financial statements of Living Fire for the year ended 5 April 2023, which comprise the receipts and payments account and the related notes from the charity’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/ standards/rules-and-standards/rulebook.html. This report is made to the charity's Trustees, as a body, in accordance with the terms of our engagement letter dated 20 May 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Living Fire and state those matters that we have agreed to state to the charity's Trustees, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Living Fire and the charity's Trustees as a body, for our work or for this report. It is your duty to ensure that Living Fire has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of Living Fire. You consider that Living Fire is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report. We have not been instructed to carry out an audit or a review of the financial statements of Living Fire. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. ## _Caladine_ ## **Caladine Limited** Chartered Certified Accountants Chantry House 22 Upperton Road Eastbourne BN21 1BF Dated: 18 January 2024 **Page 4** ## **LIVING FIRE** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## _**FOR THE YEAR ENDED 5 APRIL 2023**_ |**Receipts**
Church giving
Bank interest
**Total receipts**
**Payments**
Ministry expenses
Food
Bank charges
**Total payments**
**Net of receipts/(payments)**
Transfers between funds
Cash funds at 6 April 2022
**Cash funds at 5 April 2023**|**2023**
**2022**
**£**
**£**
1,500
-
1
-
1,501
-
160
-
197
-
35
-
392
-
1,109
**-**
-
-
-
-
1,109
**-**| |---|---| **Page 5** ## **LIVING FIRE** ## **STATEMENT OF ASSETS AND LIABILITIES** ## _**FOR THE YEAR ENDED 5 APRIL 2023**_ |**Cash funds**
Bank balances
**Liabilities**
Accountancy|**2023**
**£**
1,109
714|**2022**
**£**
-| |---|---|---| |||357| Approved by the Trustees on 16 January 2024 and signed on its behalf by **Dr P M Carter Trustee** **Page 6** ## **LIVING FIRE** **FOR THE YEAR ENDED 5 APRIL 2023** ## _**NOTES TO THE FINANCIAL STATEMENTS**_ ## **1 Accounting Policies** The Financial Statements have been prepared on a receipts and payments basis in accordance with Section 133 of the Charities Act 2011. ## **1.1 Donations** Income is recognised upon receipt. ## **1.2 Expenditure** Expenditure is recognised in the period in which it is paid and allocated to the appropriate cost centre. Expenditure includes irrecoverable VAT. ## **1.3 Unrestricted funds** The Charity operates a General Fund, representing the funds of the charity that are not subject to any restrictions regarding their use and are available for application on general purposes.