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2023-05-31-accounts

COMPANY REGISTRATION NUMBER 00225716

PROPHETIC WITNESS MOVEMENT INTERNATIONAL FINANCIAL STATEMENTS

31 MAY 2023

Charity Number 228941

D SMITH ASSOCIATES LTD

14 Yellow House Lane Southport Merseyside PR8 1ER

PROPHETIC WITNESS MOVEMENT INTERNATIONAL

FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2023

CONTENTS PAGE
Trustees Annual Report 1
Independent examiner's report to the members 5
Statement of financial activities (incorporating the
income and expenditure account) 7
Balance sheet 8
Notes to the financial statements 9
The following pages do not form part of the financial statements
Detailed statement of financial activities 14

PROPHETIC WITNESS MOVEMENT INTERNATIONAL

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MAY 2023

The trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements of the company for the year ended 31 May 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Prophetic Witness Movement International Charity registration number 228941 Company registration number 00225716 Principal office 139 Leyland Lane Leyland Lancashire PR25 1XE

The trustees

The trustees who served the company during the period were as follows:

Revd C Le Noury Dr S Boreland R J Salmon P Jones J Williams T Palmer I Jamieson W Watson K Cowdrey

Secretary

Bankers

Solicitors

Revd C Le Noury The Royal Bank of Scotland 60 Conduit Street London W1R 9FD Wilkinsons Solicitors 1a Strawberry Bank Preston New Road Blackburn BB2 6AZ

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 MAY 2023

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 1985.

The charity is governed by the Memorandum and Articles of Association, incorporated on 09 November 1927 and as amended in January 1966, 01 January 1970, 17 February 1971 and 20 June 1972.

The charity is a company limited by guarantee, the liability of the guarantors being limited to £1 each, registered in England and Wales, registration number 00225716.

OBJECTIVES AND ACTIVITIES

The objects of the charity are to herald and make known the coming again of our Lord Jesus Christ and to earnestly contend for the faith once delivered to the Saints, and in particular to all things as shall procure and tend to the dissemination and propagation in all lands of the doctrines contained in the Memorandum and Association. To make known in all lands, the gospel of our Lord Jesus Christ, to print, publish and sell any books, leaflets or literature that the association may think desirable for the promotion of its objects and to do all such lawful things as are incidental or conducive to the attainment of the objects.

Significant Activities

Our main activities are the publishing of PROPHETIC WITNESS magazine, the proclamation of our message through branch meetings, rallies, conferences, conventions and residential weekends, the sale of literature at these events and by mail order and propagation of our message worldwide via our website.

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 MAY 2023

ACHIEVEMENTS AND PERFORMANCE

This year has been a year of some changes as we continue to build for the future of the work should the Lord tarry long.

Early in the year we implemented some administrative changes as my role as General Director was sized down a little to alleviate me of the heavy load I had carried for many years and to allow for some of our up-and-coming younger men to take on new responsibilities.

Most notable among these was the whole book ministry and the conferences organisation, all of which has been passed on to John Williams who has got well stuck into things.

Changes have also taken place in a number of our branches where long serving branch Secretaries have felt the need to stand down and pass the baton on to others. We thank those who have served the movement well and welcome those who are newly getting involved at that level.

In the Spring we held our third annual Blessed Hope Conference in Staffordshire. This event appears to be gaining popularity and is meeting a meaningful need, plans are in hand for next year. Our annual Bournemouth Convention, a longstanding event saw another change as Dr Don Hender retired from his part in the organisation and running of it. We are grateful to Don for his long and valuable service to PWMI in the Bournemouth through the convention, the local branch and the Bible school which ran for many years. Next year D.V. PWMI Vice President Dr Arnold Fruchtenbaum will speak both at Bournemouth and Blessed Hope.

The oversea work continues with good progress in the Philippines under Pastor Duane Advento with children's evangelistic feeding ministry and several church planting campaigns. We are indebted to our Vice President Dr Wayne Edwards and his wife Lindawho through their Mature Ministries program have given much needed financial aid to these situations.

In Nigeria, Rev Thomas Udeh has been able to embark on a number of evangelistic events with the gift of Bibles supplied by another supporter of the work.

In September our relatively new Guernsey branch embark on an ambitious outreach called the Great Marquee Event. This was hailed as being very successful as they endeavoured to capture the original spirit of our movement -to preach the gospel alongside the promotion of the Lord's return.

Further changes took place in October as we closed our offices and book room in Leyland, as Connie and I fulfilled a long-held desire to return to our home island of Guernsey. I have now set up office in our home over there and will continue to operate much as before with frequent trips to the mainland for preaching and major events.

Let us resolve to continue with zeal and fervour to fulfil our task as a movement in proclaiming the return of Christ to the church and the world, knowing that "the night is far spent, the day is at hand." Romans 13 v 12. Rev Colin Le Noury, General Director.

Results

Total income in year was a reduction due to no legacies and no appeal. Total expenditure in year was increased due to two conventions held in year none last year.

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 MAY 2023

FINANCIAL REVIEW

Risk Management

The trustees have a duty to identify and review the risk to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Reserves

The charity's policy is that 3 months operating costs should be held in reserves. For the year ended 31 May 2023 this is £22,276 (2022: £25,103).

PLANS FOR FUTURE PERIODS

The charity is continuing to aim and is pro-actively seeking to start up various new branches.

INDEPENDENT EXAMINER

D Smith Associates Ltd has been re-appointed as independent examiner for the ensuing year.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

Registered office: 139 Leyland Lane Leyland Lancashire PR25 1XE

Signed on behalf of the trustees

Rev C Le Noury Secretary

5 February 2024

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF PROPHETIC WITNESS MOVEMENT INTERNATIONAL

YEAR ENDED 31 MAY 2023

I report on the accounts of the company for the year ended 31 May 2023 which are set out on pages 7 to 12.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The trustees (who are also the directors of Prophetic Witness Movement International for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

BASIS OF INDEPENDENT EXAMINER'S REPORT

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER'S STATEMENT

In connection with my examination, no matter has come to my attention:

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF PROPHETIC WITNESS MOVEMENT INTERNATIONAL (continued)

YEAR ENDED 31 MAY 2023

D Smith Associates Ltd Independent examiner

14 Yellow House Lane Southport Merseyside PR8 1ER

........................

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MAY 2023

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
Note £ £ £ £
INCOMING RESOURCES
Incoming resources from
generating funds:
Voluntary income 2 40,627 625 41,252 44,350
Investment income 3 841 841 29
Incoming resources from
charitable activities 4 32,039 32,039 34,823
------------------------------- ---------------- ------------------------------- -------------------------------
TOTAL INCOMING
RESOURCES 73,507 625 74,132 79,202
------------------------------- ---------------- ------------------------------- -------------------------------
RESOURCES EXPENDED
Charitable activities 5/6 (41,744) (41,744) (48,851)
Governance costs 7 (43,116) (43,116) (39,187)
Other resources expended 8 (4,122) (4,122) (5,042)
------------------------------- ---------------- ------------------------------- -------------------------------
TOTAL RESOURCES
EXPENDED (88,982) (88,982) (93,080)
------------------------------- ---------------- ------------------------------- -------------------------------
NET OUTGOING
RESOURCES FOR THE
YEAR/NET
EXPENDITURE FOR
THE YEAR 9 (15,475) 625 (14,850) (13,878)
RECONCILIATION OF
FUNDS
Total funds brought forward 28,466 9,283 37,749 51,627
------------------------------- -------------------------- ------------------------------- -------------------------------
TOTAL FUNDS CARRIED
FORWARD 12,991 9,908 22,899 37,749
=============================== ========================== =============================== ===============================

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 9 to 12 form part of these financial statements.

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

BALANCE SHEET

31 MAY 2023

2023 2022
Note £ £ £
FIXED ASSETS
Tangible assets 11 1,190 1,586
CURRENT ASSETS
Stocks 12 5,394 4,812
Debtors 13 4,344 4,855
Cash at bank 28,405 44,684
------------------------------- -------------------------------
38,143 54,351
CREDITORS: Amounts falling due within one
year 14 (16,434) (18,188)
------------------------------- -------------------------------
NET CURRENT ASSETS 21,709 36,163
------------------------------- -------------------------------
TOTAL ASSETS LESS CURRENT LIABILITIES 22,899 37,749
------------------------------- -------------------------------
NET ASSETS 22,899 37,749
=============================== ===============================
FUNDS
Restricted income funds 15 9,908 9,283
Unrestricted income funds 16 12,991 28,466
------------------------------- -------------------------------
TOTAL FUNDS 22,899
===============================
37,749
===============================

For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

These financial statements were approved and signed by the member of the committee and authorised for issue on 5 February 2024.

Revd C Le Noury Philip Jones Trustee Trustee Company Registration Number: 00225716

The notes on pages 9 to 12 form part of these financial statements.

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2023

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), and the requirements of the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005).

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor Vehicles

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. VOLUNTARY INCOME

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
£ £ £ £
Donations
Donations 37,752 625 38,377 30,415
Gift Aid 2,445 2,445 13,935
Legacies
Legacies 430 430
------------------------------- ---------------- ------------------------------- -------------------------------
40,627 625 41,252 44,350
=============================== ================ =============================== ===============================

3. INVESTMENT INCOME

INVESTMENT INCOME
Unrestricted Total Funds Total Funds
Funds 2023 2022
£ £ £
Bank interest receivable 841 841 29
================ ================ ================
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Unrestricted Total Funds Total Funds
Funds 2023 2022
£ £ £
Prophetic Witness Magazine 26,747 26,747 28,927
Books and tapes 5,292 5,292 5,896
------------------------------- ------------------------------- -------------------------------
32,039 32,039 34,823
=============================== =============================== ===============================

4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2023

5. COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE

Unrestricted Total Funds Total Funds
Funds 2023 2022
£ £ £
Prophetic Witness Magazine 37,213 37,213 45,888
Books and tapes 4,531 4,531 2,963
------------------------------- ------------------------------- -------------------------------
41,744
===============================
41,744
===============================
48,851
===============================

6. COSTS OF CHARITABLE ACTIVITIES BY ACTIVITY TYPE

Activities
undertaken Total Funds Total Funds
directly 2023 2022
£ £ £
Prophetic Witness Magazine 37,213 37,213 45,888
Books and tapes 4,531 4,531 2,963
------------------------------- ------------------------------- -------------------------------
41,744 41,744 48,851
=============================== =============================== ===============================

7. GOVERNANCE COSTS

GOVERNANCE COSTS
Unrestricted Total Funds Total Funds
Funds 2023 2022
£ £ £
Salaries and wages 34,514 34,514 31,925
Premises costs 647 647 596
Accountancy fees 960 960 960
Legal fees 88
Costs of trustees' meetings 574 574 410
Bank charges 31 31
Depreciation 397 397 536
Ministry Gifts 2,360 2,360 707
Motor expenses 513 513 845
Bookkeeping and secretarial 3,120 3,120 3,120
------------------------------- ------------------------------- -------------------------------
43,116 43,116 39,187
=============================== =============================== ===============================

8. OTHER RESOURCES EXPENDED

Unrestricted Total Funds Total Funds
Funds 2023 2022
£ £ £
Printing and stationery 153 153 617
Postage and telephone 3,020 3,020 3,281
Office equipment 312 312 570
Promotion & Advertising 637 637 574
-------------------------- -------------------------- --------------------------
4,122 4,122 5,042
========================== ========================== ==========================

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2023

9. NET OUTGOING RESOURCES FOR THE YEAR

This is stated after charging:

This is stated after charging:
2023 2022
£ £
Depreciation 397 536
================ ================
10. STAFF COSTS AND EMOLUMENTS
Total staff costs were as follows:
2023 2022
£ £
Wages and salaries 34,514 31,925
Social security costs
------------------------------- -------------------------------
34,514 31,925
=============================== ===============================

The following trustees were paid for their services during the year:

2023 2022
C Le Noury 25,104 24,362
R J Salmon 7,810 7,563
J Williams 1,600

Particulars of employees:

The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows:

2023 2022
No No

No employee received remuneration of more than £60,000 during the year (2022 - Nil).

11. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Plant and machinery etc.
£
COST
At 1 June 2022 and 31 May 2023 5,030
==========================
DEPRECIATION
At 1 June 2022 3,444
Charge for the year 396
--------------------------
At 31 May 2023 3,840
==========================
NET BOOK VALUE
At 31 May 2023 1,190
==========================
At 31 May 2022 1,586
==========================

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2023

12. STOCKS
2023 2022
£ £
Stock 5,394 4,812
========================== ==========================
13. DEBTORS
2023 2022
£ £
Income tax recoverable 2,446 2,730
Other debtors 711 687
Prepayments 1,187 1,438
-------------------------- --------------------------
4,344 4,855
========================== ==========================
14. CREDITORS: Amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 7,712 7,018
Other creditors 8,722 11,170
------------------------------- -------------------------------
16,434 18,188
=============================== ===============================
15. RESTRICTED INCOME FUNDS
Balance at Incoming Balance at
1 Jun 2022 resources 31 May 2023
£ £ £
Development Fund 9,283 625 9,908
========================== ================ ==========================
16. UNRESTRICTED INCOME FUNDS
Balance at Incoming Outgoing Balance at
1 Jun 2022 resources resources 31 May 2023
£ £ £ £
General Reserve fund 45,500 45,500
General Funds (17,034) 73,507 (88,982) (32,509)
------------------------------- ------------------------------- ------------------------------- -------------------------------
28,466 73,507 (88,982) 12,991
=============================== =============================== =============================== ===============================

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Net current
assets Total
£ £
Restricted Income Funds:
Development Fund 45,500 45,500
------------------------------- -------------------------------
Total Funds 45,500 45,500
=============================== ===============================

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

MANAGEMENT INFORMATION

YEAR ENDED 31 MAY 2023

The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on pages 5 to 6 .

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MAY 2023

2023 2022
£ £ £
INCOMING RESOURCES
VOLUNTARY INCOME
Donations 38,377 30,415
Gift Aid 2,445 13,935
Legacies 430
------------------------------- -------------------------------
41,252 44,350
------------------------------- -------------------------------
INVESTMENT INCOME
Bank interest receivable 841 29
---------------- ----------------
INCOMING RESOURCES FROM
CHARITABLE ACTIVITIES
Prophetic Witness Magazine 26,747 28,927
Books and tapes 5,292 5,896
------------------------------- -------------------------------
32,039 34,823
------------------------------- -------------------------------
------------------------------- -------------------------------
TOTAL INCOMING RESOURCES 74,132 79,202
------------------------------- -------------------------------
RESOURCES EXPENDED
CHARITABLE ACTIVITIES
Cost of sales - Purchases 4,531 2,963
Magazine production costs 28,946 24,532
Magazine distribution costs 702 14,143
Overseas Travel 6,451
Conventions 7,565 762
------------------------------- -------------------------------
41,744 48,851
------------------------------- -------------------------------
GOVERNANCE COSTS
Salaries and wages 34,514 31,925
Premises costs 647 596
Accountancy fees 960 960
Legal fees 88
Costs of trustees' meetings 574 410
Bank charges 31
Depreciation 397 536
Ministry Gifts 2,360 707
Motor expenses 513 845
Bookkeeping and secretarial 3,120 3,120
------------------------------- -------------------------------
43,116 39,187
------------------------------- -------------------------------

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MAY 2023

2023 2022
£ £ £
OTHER RESOURCES EXPENDED
Printing and stationery 153 617
Postage and telephone 3,020 3,281
Office equipment 312 570
Promotion & Advertising 637 574
-------------------------- --------------------------
4,122 5,042
-------------------------- --------------------------
------------------------------- -------------------------------
TOTAL RESOURCES EXPENDED 88,982 93,080
------------------------------- -------------------------------
------------------------------- -------------------------------
NET OUTGOING RESOURCES FOR THE
YEAR (14,850) (13,878)
=============================== ===============================

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PROPHETIC WITNESS MOVEMENT INTERNATIONAL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MAY 2023

2023 2022
£ £ £
CHARITABLE ACTIVITIES
Prophetic Witness Magazine
Activities undertaken directly
Magazine production costs 28,946 24,532
Magazine distribution costs 702 14,143
Overseas Travel 6,451
Conventions 7,565 762
------------------------------- -------------------------------
37,213 45,888
------------------------------- -------------------------------
Books and tapes
Activities undertaken directly
Cost of sales - Purchases 4,531 2,963
------------------------------- -------------------------------
41,744 48,851
=============================== ===============================

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