REGISTERED COMPANY NUMBER.. CE030761 (Englanij and Wales) REGI%TERED CHARITY NUMBER.. 1200427 Re ort of the Trustees and Unaudited Financial Statements tor the Year Ended 31 March 2025 for House of Livin Bread Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4 OBX
House LTrf Livin Bread Conteiits of the Finaiicial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independeiit Examiner'5 Report stament of Financial Aciivities Balance Sheet 5 to 6 Notes to the Financial Siatements 7 to 10 Detailed Statemenr of Financial Aciivities
House LTrf Livin Bread Re ort of the Trustees for the Year Ended 31 March 2025 The trustees preseni their report with the financial stsiements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting aiid Reponit](T by Charities.. Statemeiit of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repiiblic of Ireland IFRS 1021 {effective l January 20191. OBJECTIVES AND ACTIVITIES Objecti>e5 aims The a]n objective Of the Church is the advanCeent of the Christiaii faith in Warrington and otl)er parts of the North West. Public benefit The trustees are satisfied with the performance of the cl)arity during the year and in planning the activities the trustees have had regard to the Charity Con)mission's guidance on public benefit. ACHIEVEMENT AND PERFORMANCE Charitable aetivities Fron) April 2024 to March 2025 the activities of HOLB church remained consistent wilh special services for.. Easter in April 20?4. Christmas events were centred around a carol service which was aitended by more than 120 people. YL)Uth carols were also hostsd in this month and New Year s service on 31 st December. Several visiting speakers from UK. India and America as follows.. Pastor David Paul in June, Pastor Jayrani Andrews in July, Pastor Santhosh Desabattula in October 20?4 and Pastor Rathnam Paul in November 20?4. All Ihe speakers were able to minister to the Congrcgaiion and visitors who were invited to these special events and were served food after the service. Youth evenis were mainly ¢entr¢d around.. Carols in December 2024, Outdoor events su¢h as a breakfast run in May 2024 and Youth meetings in April and June 2024. Church as a group had attended the family camp organised by New Beginning ministries in Knock Christian centre in Cumbria. this was followed by the )'outh camp which was attended by a group of I1-18-year-olds froin our youth. SoTne of our youth were baptised durii)bT this event. Women's prayer meeting is held once every 3 onthS, rther Motherfs Day was celebrated in March 2025. All the above activities are in addition to regular weekly Sui)day family service and Wednesda), Oi)line bible study and Friday Online quiz and prayer meeting. FINANCIAL REVIEW Principal fumding sourees The church raises Ihe general funds it needs to carry on its activities from within its own congregation. Resee5 poliey The church aims to maintain reserves equivalent to ai least three months of ongoing expenditure. At the end of this financial year the church mei Ihis requirement comfortably. Page I
House LTrf Livin Bread Re ort of the Trustees for the Year Ended 31 March 2025 FUTURE PLANS It is anticipated that our ¢hurch will continue to host visiting speakers, organise events for kids and youth this summer, and pray for an increase in the church meinbership for the t]ext fiiiancial year. As the church meJnber5hip is growing moderately now, and newer volunteers have been recrnited for our Sunday school and VBS niinistry, they will undergo DBS clearaiice at]d M'ill be given trdining ot] safeguarding and Healtli & Safety. Our Men's Inini5tt)' will have a dedicated day for a themed prayer meeting led by ali invited speaker. Haviiig developed tl)e processes for effective managemeiit of Church activities. the leadership team is confident that we are able to effectively manage the activities of tlie charity. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its. governing document and constitutes a Charitable Incorporated Organisation (CIO) as defined by the Charities Act 2011. Induction and training of new trustees All new irUseS are given the Charity Commission information for tsustees thai explain the role of a trustee and what is expected of then). REFERENCE AND ADMINISTRATIVE DETAILS Registered Comp&ny number CF.030761 (England and Wales) Registered Charity number 1200427 Registered addr¢$s 61 Pli)dder Lane Faniworth Bolton BL4 OBX Trustees R Mose5 JPVPaul A C Chinta {resigFned 21.9.24) A NiTmal {appointed 21.10.24) lrtdtpendent Examiner Daniel Sam Limited Chartered Accountants 61 Plodder Lane FaTnNwortl) Bolton BL4 OBX Approved by order of the board of trustees on .271.1012025 . and signed on its behalf by.. R Moses- Trustee Page 2
Inde endent Examinews Re House of Livin Bread ort to the Trustees of Ind¢p¢nd¢nt examiner's report to the trustees of House of Living Bread ('the CIO,) I report 10 the charity Irustees on m}, examination of the accounts of the CIO for the year ended 31 March 2025. Responsibilities and basis of r¢port As the charity's trnstees of the CIO you are responsible for the preparation of the accounts in accordance with the Tequirements of the Charitie5 Act 2011 ('the 2011 Act,). I report in respect of my examination of your charity's accounts a5 carried out under Section 145 of the 2011 Act. In carrying out iny eXninatiOn I have followed the Directions given by the Charity Comniission under Section 14515) {b) of tlie 2011 Act. lrtdependent exAminer's statement I have completed niv exainindtioii. I coiifirin that no matters have come to niy attention in Coiinection with the examination giving me cause to believe.. accounting records ivere not kept in respect of the CIO as required by Section 130 of the 201 l Act; or the accounts do i)oi accord wilh ihose records: or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accouniing and reporting by charities (applicable to charities preparing their accoun(s in accordance with the Financial Reporting Standard applicable ii) the UK and Republic of Ireland {FRS 1021). 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 10 be reached. Gracian Daniel-sam ACA Daniel San) Limited Chartered Accountants 61 Plodder Laiie FaTnH'orth Boltoi) BL4 OBX Date.. 2811012025 Page 3
House LTrf Livin Bread Stsiement of Financial Activities for the Year Ended 31 March 2025 31.3.24 Total funds Unrestricted fund Restricted fund Toial funds Notes INCOME AND ENDOWMENTS FROM Dollations and legacies 60,512 60,512 30,369 Investinent iiitoine 703 703 152 Total 61,215 61,215 30,521 EXPF.NDITURE ON Charitable activities Outreach Church running costs Ministry 1.558 7.103 9,193 1.558 7.103 9,193 1,162 7,101 Other 387 387 447 Total 18,241 18,241 19.865 NET INCOME 42,974 42,974 10,656 RECOP4CILIATION OF FUNDS Totsl funds brought fOard 26,948 26,948 16.292 TOTAL FUNDS CARRIED FORWARD 69,922 69,922 The notes form part of these finan¢ial statements Page 4
House LTrf Livin Bread Balance Sheet 31 March 2025 31.3.24 Total funds Unrestricted fund Restricted fund Toial funds Notes FIXED ASSETS Tangible assets 4,326 4,326 4,633 CURRENT ASSETS Debtors Prepayinent5 and accrued income Cash at bank 8,460 290 8,460 290 78 66.082 66,082 23,043 CREDITORS Ainouiit5 falling due within one year (486) (486) (728) NET CURRENT ASSETS 65,596 65,596 22,315 TOTAL ASSETS LESS CURRENT LIABILITIES 69,922 69,922 26.948 NET ASSETS 69,922 69,9?2 26,948 Unrestricted funds 69,922 26,948 TOTAL FUNDS 69,922 26,948 The notes form part of these finan¢ial statements Page 5 continued...
House LTrf Livin Bread Balance Sheet- Continued 31 March 2025 The financial statements were approved by the Bogrd of Trustees and authorised for issue on 2711012025 and were signed on its behalf by.. Raja5ii!&h Mose5.IOct 27 2025 12..10..42 GMT) R Moses- Trustee Joel Paul ct ??, 2025 13."57..32 GMT) J P V Paul Trusiee ct 28, 2025 00.'13:40 GMT) A Nim)al - Trustee The notes form part of these finan¢ial statements Page 6
House LTrf Livin Bread Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the finaneial statements The fiiiancial statements of the CIO. which is a public benefit entity ut]der FRS 102, have been prepared in accordance M'idi the Charities SORP (FRS 102) 'Accouiiting and Reportintw by Charities.. Statenient of Recommeiided Practice applicable to charities preparin£ tlieir accounts in accordance M'itii the Pinancial Reporting Standard applicable in the UK aiid Republic of ITeland {fRS 102) {effective l Jaiiuary 20191,, Finaiicial Reporting Standard 102 'The Financial Reportin¥ Standdrd appliLable in the UK aiid Republic of Ireland.. The finaiicial stateinents have been prepared uiider tlie historical Cost convention. Ineorne All incoine 15 recounised in the Stiltenitnt of Financial Activitle5 OTiLe the Lliarity lia5 entitlement to the funds, it is probdble that the inLonie will be received and the atnount Liin be mei15ured reliably. Expenditure Liabiliiies are recogi)ised as expenditure as soon as there is a legal or constructive obligation commitiing the charity to that expendiiure, it is probable that a transfer of economic benefits will be required in seitlen)eni and Ihe amouni of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cosi relaied 10 Ihe category. Where costs cannoi be direcily attributed to particular headings they have been allocated to activities on a basis consistent wilh Ihe use of resources. Tangible fixed assets Depreciation is provided at Ihe following annual rares in orderto wriie off each asset over its estimated useful life. Computer equipment 20010 on cost Taxation Thc charity is exempt from corporation lax on its chgritsble a¢iivities. Fund aceounting Unrestricted ndS can be used iii accordance with the charitable objectives at the discretion of the trustees. Restricted ndS can only be used for particular restricted purposes withii) the objects of the charity. Restrictions arise Th'hen Specified by the donor or 'he funds are raised for particular restricted PUTP05es. Furthei explanation of the nature and purpose of each fund is included in the notes to the finai)cial statements. INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 703 152 Page 7 continued...
House LTrf Livin Bread Notes to the Financial Statements - continued for the Year Ended 31 March 2025 NET INCOMEI{EXPENDITURE) Net incomel{eXpendire) is stated after chartTit]gl(crediting)'. 31.3.25 31.3.24 Depreciation- owned assets 1,130 621 TRUSTEES, REMUNERATION AND BENEFITS Tl)ere were no trustees, remuneration or other bei)efits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. TANGIBLE FIXED ASSETS Computer equipment COST At l April 2024 Additions 5,307 823 At 31 March 2025 6.130 DEPRECIATION At l April 2024 Charge for year 674 At 31 March 2025 NET BOOK VALUE At 31 Marcli 2025 At 31 March 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.i.24 Other debtors 8,460 Page 8 continued...
House LTrf Livin Bread Notes to the Financial Statements - continued for the Year Ended 31 March 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other creditors Accruals and deferred income 64 422 728 486 728 MOVEMENT IN FUNDS Net niovement in ndS At 31.3.25 At 1.4.24 Unrestricted funds Geiieral fund 26,948 42,974 69,922 TOTAL FUNDS 26,948 42,974 69,922 Net 0venient in funds, included in the above ale as follows.. Inctstning resources Resources expended Movemeiit in fuiids Unrestrieted fund5 General fund 61,215 (18,241) 42,974 TOTAL FUNDS 18 241) Comparatives for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 16.292 10.656 26.948 TOTAL FUNDS 16,292 10,656 26,948 Comparativ¢ net movement in fvnds: included in the above are as follows.. Incoming resour¢¢s Resources expended Movement in funds Unrestricted funds Geiieral fund 30,521 (19,865) 10,656 TOTAL FUNDS 30,521 19,865) 10,656 Page 9 continued...
House LTrf Livin Bread Notes to the Financial Statements - continued for the Year Ended 31 March 2025 RELATED PARTY DISCLOSURES There were no related party trdll5actions for the year ended 31 March 2025. Page 10
House LTrf Livin Bread Detailed Ststement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donation5 and legacies Offerings and tithes Gift aid 42,119 18,393 30,369 60,512 30,369 Investment ineome Deposit account interest 703 152 Total incoming resources 61,215 30,521 EXPENDITURE Charitable activities Insurance Telephone Advcrtising Sundrie5 Catering IT maintenance Ministri. ¥ift5 Repair5 and maintenance Licences and subscriptions Relreshn)ents Worsl)ip Youth aiid children work R(iom hire Travel Climputer depreciaiion 258 701 213 288 70 52 1,092 90 1,445 50 6,367 8,3i5 25 197 1,062 482 1,144 5,690 132 621 249 721 114 154 4,610 1,837 17,839 19,403 Support eosts Finance Bank charges 15 15 Governance costs Accountancy and legal fees 387 447 Total resources expended 18.241 19.865 Net income 42,974 10,656 This page does Tlot forni part of the statutory financial ststem¢nts Page 11