REGISTERED COMPANY NUMBER: CEO25458 (England and Wales) REGISTERED CHARITY NUMBER: 1194583
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Tommy Lilja Ministries CIO
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Tommy Lilja Ministries CIO
Contents of the Financial Statements for the Year Ended 31 December 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Tommy Lilja Ministries CIO
Report of the Trustees for the Year Ended 31 December 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objects are to advance the Christian religion in the UK and internationally, for the benefit of the public, by broadcasting Christian messages of an evangelistic and teaching nature, holding conferences and seminars, and distributing literature to enlighten others about the Christian faith; and to relieve the charitable needs of anyone who may have been a victim of human trafficking including,but not limited to,the provision of support of refugees and safe accommodation.
Public benefit
In planning the activities of the charity the trustees take account, at their meetings, of The Charity Commissioners guidance on public benefit.
In view of the charity's objectives to advance the Christian religion for the benefit of the public in accordance with the Christian faith as expressed in the bible, the charity operates in line with these teachings to further the public's benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity has continued to provide Christian teaching and support to donors and supporters through regular programmes on Christian TV channels. The website has continued to inform and communicate key messages about the work of the organisation. Monthly mailings have also provided teaching and encouragement.
FINANCIAL REVIEW
Financial position
The charity has raised funds from a small but faithful supporter base. This year the income was £47884. The expenditure for the year was £46833, with funds remaining in the sum of £2836.
The trustees employ the services of TLB Direct, a Professional Management Services Company to manage the administration work of the charity. TLB Direct has undertaken this role for the charity from 25th May 2021 and the UK office functions are carried out from their premises near Swindon. The trustees continue to monitor these costs and work closely with TLB Direct to achieve the best benefits for the charity. TLB Direct maintain their costs in line with the activity levels of the charity.
Reserves policy
The trustees consider that the charity's reserves are sufficient to cover foreseeable contingencies .
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charity is a Charitable Incorporated Organisation governed by its constitution (registered on 25th May 2021), and managed by its trustees.
Recruitment and appointment of new trustees
Trustees are recruited as needed from a diverse number of different backgrounds. Each trustee has relevant experience and a wide skills base which they bring to their service as trustees. In the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the board of trustees. They are elected to the board of trustees by a vote taken by the current trustees.
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Tommy Lilja Ministries CIO
Report of the Trustees for the Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
Tommy Lilja Ministries has a board of trustees who meet a minimum of once a year and are responsible for the strategic direction and policy of the charity. The charity's trustees have control of the charity and its property and funds.
Existing trustees may appoint additional trustees to their number, at any time,providing the total number of trustees is a minimum number of three and a maximum number of six individuals. At present the committee comprises three trustees.The existing trustees are aware that they meet the minimum number required and are working together to secure at least one additional trustee.
Induction and training of new trustees
Once trustees are appointed, time is taken to familiarise them with the practices and requirements of them as trustees. They are also made familiar with all aspects of the charity's work and financial situation. Any further training or induction takes place as the need arises.
Risk management
The trustees have identified and reviewed the risks to which the CIO is exposed and have taken steps to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CEO25458 (England and Wales)
Registered Charity number 1194583
Registered office
Unit 6 Blackworth Court Blackworth Industrial Estate Highworth Swindon Wiltshire SN6 7NS
Trustees
A K Fraisi M A Lundin J Woodrow Chair
Independent Examiner
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Approved by order of the board of trustees on 6 August 2025 and signed on its behalf by:
J Woodrow - Trustee
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Independent Examiner's Report to the Trustees of Tommy Lilja Ministries CIO
Independent examiner's report to the trustees of Tommy Lilja Ministries CIO ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Christopher Vaughan
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
6 August 2025
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Tommy Lilja Ministries CIO
Statement of Financial Activities
for the Year Ended 31 December 2024
| 31.12.24 | 31.12.23 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 22,143 | 25,741 | 47,884 | 36,887 | |
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Broadcasting | 21,092 | 25,741 | 46,833 | 38,007 | |
| NET INCOME/(EXPENDITURE) | 1,051 | - | 1,051 | (1,120) | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 1,785 | - | 1,785 | 2,905 | |
| TOTAL FUNDS CARRIED FORWARD | 2,836 | - | 2,836 | 1,785 |
The notes form part of these financial statements
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Tommy Lilja Ministries CIO
Balance Sheet
31 December 2024
| 31.12.24 | 31.12.23 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cash at bank | 3,034 | - | 3,034 | 1,977 | |
| CREDITORS | |||||
| Amounts falling due within one year | 5 | (198) | - | (198) | (192) |
| NET CURRENT ASSETS | 2,836 | - | 2,836 | 1,785 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 2,836 | - | 2,836 | 1,785 | |
| NET ASSETS | 2,836 | - | 2,836 | 1,785 | |
| FUNDS | 6 | ||||
| Unrestricted funds | 2,836 | 1,785 | |||
| TOTAL FUNDS | 2,836 | 1,785 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 6 August 2025 and were signed on its behalf by:
J Woodrow - Trustee
The notes form part of these financial statements
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Tommy Lilja Ministries CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
3. STAFF COSTS
The average monthly number of employees during the year was as follows:
31.12.24 31.12.23
No employees received emoluments in excess of £60,000.
continued...
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Tommy Lilja Ministries CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | funds | funds | |||
| £ | £ | £ | |||
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 32,625 | 4,262 | 36,887 | ||
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Broadcasting | 32,745 | 5,262 | 38,007 | ||
| NET INCOME/(EXPENDITURE) | (120) | (1,000) | (1,120) | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 1,905 | 1,000 | 2,905 | ||
| TOTAL FUNDS CARRIED FORWARD | 1,785 | - | 1,785 | ||
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.12.24 | 31.12.23 | ||||
| £ | £ | ||||
| Accrued expenses | 198 | 192 | |||
| 6. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At | 1.1.24 | in funds | 31.12.24 | ||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 1,785 | 1,051 | 2,836 | ||
| TOTAL FUNDS | 1,785 | 1,051 | 2,836 |
continued...
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Tommy Lilja Ministries CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
6. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 22,143 | (21,092) | 1,051 |
| Restricted funds | |||
| Israel Projects | 2,280 | (2,280) | - |
| Honour | 345 | (345) | - |
| Gospel Crusades | 22,453 | (22,453) | - |
| Church Building | 613 | (613) | - |
| Nepal | 50 | (50) | - |
| 25,741 | (25,741) | - | |
| TOTAL FUNDS | 47,884 | (46,833) | 1,051 |
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.23 | in funds | 31.12.23 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,905 | (120) | 1,785 |
| Restricted funds | |||
| Israel Projects | 1,000 | (1,000) | - |
| TOTAL FUNDS | 2,905 | (1,120) | 1,785 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 32,625 | (32,745) | (120) |
| Restricted funds | |||
| Israel Projects | 2,920 | (3,920) | (1,000) |
| Honour | 1,342 | (1,342) | - |
| 4,262 | (5,262) | (1,000) | |
| TOTAL FUNDS | 36,887 | (38,007) | (1,120) |
continued...
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Tommy Lilja Ministries CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
6. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.23 | in funds | 31.12.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,905 | 931 | 2,836 |
| Restricted funds | |||
| Israel Projects | 1,000 | (1,000) | - |
| TOTAL FUNDS | 2,905 | (69) | 2,836 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 54,768 | (53,837) | 931 |
| Restricted funds | |||
| Israel Projects | 5,200 | (6,200) | (1,000) |
| Honour | 1,687 | (1,687) | - |
| Gospel Crusades | 22,453 | (22,453) | - |
| Church Building | 613 | (613) | - |
| Nepal | 50 | (50) | - |
| 30,003 | (31,003) | (1,000) | |
| TOTAL FUNDS | 84,771 | (84,840) | (69) |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
8. RESTRICTED FUNDS
The charity operates restricted funds for the following purposes -
Israel Project
Funds utilised to assist Jews from all over the world to return home to Israel
Honor Operation
Funds to provide street children with homes and a safe living environment. The resources are also used to rescue trafficking victims. young girls being sold, and women trapped in prostitution.
Gospel Crusades
Donations provided for organising large gospel crusades in mostly Asia and Africa aimed at reaching the unreached with the message of the gospel.
Church Building
continued...
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Tommy Lilja Ministries CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
8. RESTRICTED FUNDS - continued
Resources devoted to church building and leadership in the Middle East.
Nepal
Funds for drilling wells for the Ratcatcher Tribe in Nepal.
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Tommy Lilja Ministries CIO
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| Detailed Statement of Financial Activities for the Year Ended 31 December 2024 |
||
|---|---|---|
| 31.12.24 | 31.12.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 47,884 | 36,887 |
| Total incoming resources | 47,884 | 36,887 |
| EXPENDITURE | ||
| Charitable activities | ||
| Telephone | 390 | 360 |
| Postage and stationery | 1,074 | 171 |
| TV Programmes | - | 4,860 |
| Donations to other charities | 32,000 | 16,100 |
| Mailing costs | 4,620 | 5,186 |
| Travelling | 469 | 2,024 |
| Office expenses | - | 102 |
| 38,553 | 28,803 | |
| Support costs | ||
| Management | ||
| Independent examiner | 198 | 192 |
| Management | 3,780 | 4,400 |
| Administration services | 3,750 | 3,960 |
| 7,728 | 8,552 | |
| Finance | ||
| Bank charges | 276 | 443 |
| Stripe fees | 135 | 195 |
| Paypal fees | 141 | 14 |
| 552 | 652 | |
| Total resources expended | 46,833 | 38,007 |
| Net income/(expenditure) | 1,051 | (1,120) |
This page does not form part of the statutory financial statements
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