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2024-03-31-accounts

Company Registration No. 01572178 England & Wales Charity No. 283041 Scottish Charity No. SC038451

Word of Life Ministries UK Limited (A company limited by guarantee)

Trustees’ Report and Financial Statements For the year ended 31 March 2024

Word of Life Ministries UK Limited

Contents of the Financial Statements for the year ended 31 March 2024

Page
Report of the Trustees 1 - 4
Report of the Independent Examiner 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 – 14

Word of Life Ministries UK Limited

Report of the Trustees for the year ended 31 March 2024

The Trustees (who are also Directors for the purpose of Company law) are pleased to present their report together with the financial statements of the company for the year to 31 March 2024.

Reference and administrative details

Registered office Place of business Bankers 23 Windmill Avenue C/o The Fisherrow Centre CAF Bank Raunds South Street 25 Kings Hill Avenue Wellingborough Musselburgh West Malling NN9 6JX EH21 6EE ME19 4JQ

The Ministry Director and staff all work from their homes in Edinburgh, Scotland.

Status of Company and Governing Document

Word of Life Ministries UK Limited (WOL UK) is a private company limited by guarantee (Number 01572178) and is a registered charity in England & Wales (Number 283041) and a registered charity in Scotland (Number SC038451), constituted under an updated Memorandum of Association dated 10 June 2004.

Trustees and Office Bearers

Board of Trustees

David Kunzi Chair (from 30 April 2024) Madeleine Robins Secretary Amanda Dunlop (appointed 22 February 2024) Matthew Melville Matthew Pitts Stuart Rankin John Tellis (appointed 31 May 2023) Andreas Wenzel Alex Konya (resigned 30 April 2024, Chair till that date)

Governance

The Board of Trustees exist to oversee the running of the charitable company and are responsible for the strategic direction. New Trustees are appointed by the existing Trustees and serve for a term of 3 years after which they may put themselves forward for reappointment.

The day-to-day management of staff and activities is delegated to David Kunzi in his role as Ministry Director. He is employed by a mission organisation in Switzerland and seconded to WOLUK as defined in a signed agreement between the two parties.

Objective

The objective of the organisation is to help create a movement of young mature disciples in local churches who love Christ and will passionately share Christ to reach their generation in the UK and beyond.

Page 1

Word of Life Ministries UK Limited

Report of the Trustees for the year ended 31 March 2024

Activities

The Trustees have had regard to the Charity Commission’s guidance on public benefit.

Achievements and performance

Local children’s ministries were fully restarted after COVID lockdowns and restrictions were removed: attendance in some cases exceeded pre-COVID levels. Staff continued to work with the youth in schools and local churches such as Carubbers and Living Room Church, Wallyford and running Nerf Party events. David Kunzi spent time learning UK culture, getting to know the existing ministry and staff, networking with others for the future, visiting pastors, and fundraising for the ministry. He also assessed and streamlined administrative processes and external suppliers to optimise operating costs and time management for staff.

In April 2023 there were two separate visits made by potential future missionaries Daniel and Rachel Martinez from Argentina and Roy Horst from Canada. In February 2024 there was an additional onemonth visit made by couple Melany and Mauricio to explore Scotland. Two families from Musselburgh Baptist Church hosted missionary couple Casper and Sara as they finalised preparations for starting WOL Vanuatu. They were very involved with that church during their stay, leaving the UK in October. Two short term interns Ayra and Dylan joined Word of Life UK for 10 and 16 weeks respectively. They spent time engaging in youth work and outreach with local churches and rebuilding and refreshing the charity’s online and social media presence.

Andris and Anouska Meszaros were placed on compassionate leave from 31/07/2023 to allow them time to properly attend to their emerging family medical needs and treatment programme. Some planned ministry activities such as Puppet shows at the Edinburgh Fringe and at Christmas were therefore not undertaken this fiscal year. The US Mission Team who planned to help with the Fringe Puppets Outreach still visited Edinburgh and served in other projects. Working with Carrubbers Church and Christian Heritage Centre (CHC), we were able to involve them in other outreach activities during the Fringe. They helped with English conversation at Carrubbers, outreach on the Royal Mile with CHC, and WOL UK supported the music outreach week from Carrubbers in the evenings.

The Burroughs, a new missionary family, arrived in the UK in early January 2024 and began the process of settling into the UK and starting to form relationships with their new church and local area.

The team has continued to help every week at the Livingroom Church in Wallyford with their youth work also partnering with them to organise and complete a weekend camp for children between the ages of 12 and 17. In early 2024 we received a US team to assist in mission weeks organised by University CUs. We supported two CUs: one in Dundee and another in Aberdeen. We helped them reach out to students, invited them to organised activities, and had many Gospel conversations.

Page 2

Word of Life Ministries UK Limited

Report of the Trustees for the year ended 31 March 2024

Plans for 2024/2025

In the next financial year, we anticipate a busy period of staff growth as David continues to implement a plan for development and revitalisation for WOL UK (planned arrival of 5 new missionaries – 2 couples and 1 additional worker in early 2025).

Our intention is to maintain and deepen the strong relationships being nurtured with Churches in East Lothian and Edinburgh, and continue to offer them the resources of Bible Devotionals and training for their youth leaders, as well as assisting and delivering youth camps and activities alongside these churches. The Burroughs family will begin involvement in Scripture Union Clubs as well as starting their own ministry activities aimed towards Primary aged children.

We plan that David Kunzi can attend various and relevant conferences around the world to promote Word of Life and recruit Workers, as well as meet missionaries who have already expressed an interest in joining Word of Life UK. We are expecting some exploratory trips to be made to Scotland by potential future workers. The team will expand the reach of WOL UK by further exploring and building relationships with potential volunteers in other areas of the UK who would like to organise kids’ clubs, school ministries or outreach events in their localities. A Ministry event with Word of Life Speaker Fernando Soriano in Dublin – who previously visited in March 2023 - is already booked.

In May, there will be an official Installation Service for David Kunzi, inviting and utilising local church involvement as well as sharing the future vision of the ministry with those attending.

In the summer, staff will accompany a group of teenagers from Scotland to attend the established WOL Spain summer camp, with the aim of building interest and excitement for future day or residential camps in Scotland and creating a base of new teenagers to be involved with the ministry as associate staff.

The charity will continue to be involved in different outreaches in the city of Edinburgh, helping the Christian Heritage Centre (CHC) over the summer. In collaboration with local churches, we are expecting to receive and work alongside two separate mission teams from the US: one in September to do outreach in schools in Wallyford and another in October to run a holiday club at Holyrood Evangelical Church.

Christmas outreach/evangelism events in schools and local churches through Puppet-Shows may be restarted, dependent upon staff capacity and availability. In January and February, we are planning to again support the CU’s mission weeks with some interns from WOL Portugal and hopefully a team from the US.

Although unlikely to be rolled-out until fiscal year 2025/2026 the team will continue working on a longterm Volunteer/Internship Programme that will allow older teens and young adults the chance to work with us for between one to two years where they can learn to be youth leaders in the UK while advancing our aims and objectives. In the short term any confirmed volunteers and interns will undertake personalised programmes.

Financial review

Results for the year

The financial statements for the year are set out on pages 6 to 14. The Statement of Financial Activities on page 6 reflects net expenditure of £21,174 (2023: net expenditure of £12,740). Total funds amounted to £98,311 (2023: £119,485), of which £74,851 (2023: £70,634) was unrestricted and £23,460 (2023: £48,851) was restricted. The Trustees continue to monitor the financial situation closely during these financially challenging times for the sector.

Reserves policy

The total unrestricted reserves held at 31 March 2024 amounted to £74,851 (2023: £70,634). It is the policy of the Charity to build up sufficient reserves to meet the planned expenditure requirement for the next year. This policy was met this year-end.

The policy is being kept under review by the Board to ensure it continues to adequately reflect the financial risks of the Charity during the current challenging climate.

Page 3

Word of Life Ministries UK Limited

Report of the Trustees for the year ended 31 March 2024

Statement on risk

The Trustees, as Directors of the Company, have a duty to identify and review the risks to which the Company is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees considered risks to which the Company may be subject and are satisfied that they have introduced procedures to mitigate the possible effects of those risks.

Statement of Trustees’ responsibilities

Charity law requires the Trustees (who are also the Directors) to prepare financial statements for each financial year which give a true and fair view of the state of the Company’s affairs and of its income and expenditure, including its surplus or deficit for that year, and which have been properly prepared from and are in agreement with the accounting records of the Company and comply with relevant disclosure requirements.

In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the Company’s financial position and enable the Trustees to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for taking such steps as are reasonably open to them to safeguard the Company’s assets and to prevent and detect fraud and other irregularities.

The report has been prepared having taken advantage of the small companies’ exemption in the Companies Act 2006.

On behalf of the Trustees

Madeleine Robins

Director

Date: 3 October 2024

Page 4

Word of Life Ministries UK Limited

Report of the Independent Examiner to the Trustees for the year ended 31 March 2024

I report on the accounts of the company for the year ended 31 March 2024 which are set out on pages 6 to 14.

Respective responsibilities of Trustees and examiner

The Charity Trustees (who are also the Directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006, the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations (as amended) and the Charities Act 2011. 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 seeks explanations from the Directors concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 130 of the Charities Act 2011, Section 44(1) (a) of the Charities and Trustee Investment (Scotland) Act 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended)

have not been met, or

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

Alison Franks

Director

Cornerstone Accounting Limited Chartered Accountants

11 Erngath Road Bo’ness EH51 9DP

Date: 3 October 2024

Page 5

Word of Life Ministries UK Limited

Statement of Financial Activities (incorporating Income and Expenditure account)

For the year ended 31 March 2024

Notes
Income and endowments
Donations and legacies
2
Charitable activities
3
Investments
4
Total income and endowments
Expenditure
Raising funds
5
Charitable activities
6
Total expenditure
Net (losses)/gains on investments
8
Net (expenditure)/income
Transfers between funds
11
Net movement in funds
Total funds brought forward
Total funds carried forward
Represented by:
General fund
11
Restricted funds
11
Total funds
General
fund

£
17,066
2,938
1,364
21,368
622
22,047
22,669
5,518
4,217
-
4,217
70,634
74,851
74,851
-
74,851
Restricted
funds
£
57,181
-
-
57,181
-
82,572
82,572
-
(25,391)
-
(25,391)
48,851
23,460
-
23,460
23,460
2024
Total
£
74,247
2,938
1,364
78,549
622
104,619
105,241
5,518
(21,174)
-
(21,174)
119,485
98,311
74,851
23,460
98,311
General
fund
£
9,552
2,744
1,251
13,547
720
16,309
17,029
(5,702)
(9,184)
(52,083)
(61,267)
131,901
70,634
70,634
-
70,634
Restricted
funds
£
45,054
-
-
45,054
-
48,610
48,610
-
(3,556)
52,083
48,527
324
48,851
-
48,851
48,851
2023
Total
£
54,606
2,744
1,251
58,601
720
64,919
65,639
(5,702)
(12,740)
-
(12,740)
132,225
119,485
70,634
48,851
119,485

The notes on pages 8 to 14 form part of these financial statements.

Page 6

Word of Life Ministries UK Limited

(Registered No: 01572178)

Balance sheet

As at 31 March 2024

Notes
Fixed assets
Tangible assets
7
Investments
8
Total fixed assets
Current assets
Debtors
9
Cash at bank and in hand
Total current assets
Liabilities
Creditors: falling due within one year
10
Net current assets
Total assets less current liabilities
Net assets
Funds of the Charity
General fund
11
Restricted funds
11
Total charity funds
General
fund
£
9,349
49,800
59,149
-
16,948
16,948
1,246
15,702
74,851
74,851
74,851
-
74,851
Restricted
funds
£
-
24,003
24,003
1,396
-
1,396
1,939
(543)
23,460
23,460
-
23,460
23,460
2024
Total
£
9,349
73,803
83,152
1,396
16,948
18,344
3,185
15,159
98,311
98,311
74,851
23,460
98,311
General
fund
£
10,799
48,589
59,388
813
11,433
12,246
1,000
11,246
70,634
70,634
70,634
-
70,634
Restricted
funds
£
-
18,971
18,971
-
31,740
31,740
1,860
29,880
48,851
48,851
-
48,851
48,851
2023
Total
£
10,799
67,560
78,359
813
43,173
43,986
2,860
41,126
119,485
119,485
70,634
48,851
119,485

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The Directors acknowledge the following:

their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and preparation of the accounts; and

that the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The financial statements on pages 6 to 14 were approved by the Trustees on 3 October 2024 and signed on their behalf by:


Madeleine Robins, Director

The notes on pages 8 to 14 form part of these financial statements.

Page 7

Word of Life Ministries UK Limited

Notes to the Financial Statements for the year ended 31 March 2024

1. Accounting policies

Accounting convention

The financial statements are prepared under the historical cost convention and in accordance with FRS 102, and in compliance with the Charities SORP 2019, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. The principal accounting policies adopted in the preparation of the financial statements are set out below.

Word of Life Ministries UK Limited meets the definition of a public benefit entity under FRS 102.

Company status

The charity is a private company limited by guarantee and registered in England & Wales. The members of the company are Directors named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

Basis of financial statements

The financial statements have been prepared on an accruals basis. The Trustees consider that there are no material uncertainties so the accounts have been prepared on a going concern basis.

Income and debtors

All income is included on the Statement of Financial Activities when the Company is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

Debtors are valued at cost at the year-end and adjusted for any amounts considered to be irrecoverable.

Expenditure and creditors

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. Support costs are those costs incurred directly in support of expenditure on the objects of the company.

Creditors are valued at cost at the year-end and split between amounts due in less than one year and amounts due in more than one year.

Taxation

The Company is exempt from Corporation Tax on its charitable activities.

Tangible fixed assets and depreciation

Tangible fixed assets over £500 are capitalised and are stated at cost less depreciation, adjusted for any diminution of value in the year. Depreciation is provided at rates calculated to write off the cost less estimated residual value, over their expected useful lives, as follows:

25% reducing balance 25% reducing balance 25% reducing balance

Page 8

Word of Life Ministries UK Limited

Notes to the Financial Statements for the year ended 31 March 2024

1. Accounting policies (continued)

Investments

Fixed asset investments are included in the accounts at quoted market value at the year-end. Any gains or losses arising on disposal or revaluations are included in the SOFA.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit account.

Fund accounting

For the purpose of the Statement of Financial Activities, funds are defined as follows:

Unrestricted funds comprise income received for the objects of the company without further specified purpose and are available as general funds or are placed within designated funds which can be used for purposes in agreement with its charitable objectives.

Restricted funds comprise income which has been received for the objects of the company and specified for a restricted purpose within these objects by the donor.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling on the transaction date.

Pensions

The company operates a defined contribution pension scheme with NEST. The pension charge represents the amount payable by the company into the scheme in the year.

Donated goods and services

The Charity benefited from the services of the Ministry Director who has been seconded to WOLUK from a mission organisation based in Switzerland.

Page 9

Word of Life Ministries UK Limited

Notes to the financial statements

For the year ended 31 March 2024

2. Donations and legacies

Donations from UK
Donations from USA
Donations from Switzerland
Gift aid receivable
come from charitable activities
Admin charge income
Event income
Mission trip income
Literature sales
vestment income
Dividend income
Interest receivable
penditure on raising funds
Investment management costs
General
fund
£
1,149
15,914
-
3
17,066
General
fund
£
1,001
365
980
592
2,938
General
fund
£
1,347
17
1,364
General
fund
£
622
Restricted
funds
£
25,017
28,968
-
3,196
57,181
Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
-
-
Restricted
funds
£
-
2024
Total
£
26,166
44,882
-
3,199
74,247
2024
Total
£
1,001
365
980
592
2,938
2024
Total
£
1,347
17
1,364
2024
Total
£
622
General
fund
£
580
6,826
2,086
60
9,552
General
fund
£
-
2,207
-
537
2,744
General
fund
£
1,214
37
1,251
General
fund
£
720
Restricted
funds
£
21,669
20,972
-
2,413
45,054
Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
-
-
Restricted
funds
£
-
2023
Total
£
22,249
27,798
2,086
2,473
54,606
2023
Total
£
-
2,207
-
537
2,744
2023
Total
£
1,214
37
1,251
2023
Total
£
720

3. Income from charitable activities

4. Investment income

5. Expenditure on raising funds

Page 10

Word of Life Ministries UK Limited

Notes to the financial statements For the year ended 31 March 2024

6. Expenditure on charitable activities

Wages and salaries
Employer pension
Other staff costs
Sponsorship licenses
Event expenses
Mission trip expenses
Resources costs
Vehicle and travel expenses
Subsistence costs
Insurance costs
IT and office costs
Advertisting and promotion
Subscriptions
Depreciation
Donations
Professional fees
Board expenses
Cornerstone Accounting fees:
Independent examination fee
Payroll services
Corporation tax services
Bank charges
Total expenditure
General
fund
£
-
-
1,118
863
2,486
382
1,297
4,560
576
798
1,085
148
448
3,117
649
78
2,792
1,080
450
-
120
22,047
Restricted
funds
£
45,782
31,443
-
-
18
-
-
710
-
-
960
-
-
-
3,659
-
-
-
-
-
-
82,572
2024
Total
£
45,782
31,443
1,118
863
2,504
382
1,297
5,270
576
798
2,045
148
448
3,117
4,308
78
2,792
1,080
450
-
120
104,619
General
fund
£
-
-
1,111
-
2,707
-
282
3,821
-
750
1,202
59
12
3,599
-
1,248
-
990
154
220
154
16,309
Restricted
funds
£
46,212
1,012
-
-
-
-
-
-
-
-
-
-
-
-
1,386
-
-
-
-
-
-
48,610
2023
Total
£
46,212
1,012
1,111
-
2,707
-
282
3,821
-
750
1,202
59
12
3,599
1,386
1,248
-
990
154
220
154
64,919

The average number of staff employed during the year was 3 (2023: 2). No employees were paid more than £60,000. None of the staff met the definition of key management personnel.

No holiday pay was due at the year-end (2023: nil).

7. Tangible fixed assets

Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Motor
vehicles
£
17,000
-
17,000
7,528
2,368
9,896
7,104
9,472
Office
equipment
1,769
1,667
3,436
442
749
1,191
2,245
1,327
Total
£
18,769
1,667
20,436
7,970
3,117
11,087
9,349
10,799

Page 11

Word of Life Ministries UK Limited

Notes to the financial statements

For the year ended 31 March 2024

8. Investments

Market value
Market value at 1 April
Additions (at cost)
Disposals (at cost)
Dividends received and reinvested
Fees charged
Net gain/(loss) in investments
Market value at 31 March
Historic cost
Historic cost at 1 April
Additions (at cost)
Disposals (at cost)
Historic cost at 31 March
Net gains/(losses) on investments comprise:
Realised gains on disposal
Unrealised gain/(loss) on valuation
9. Debtors
General
fund
£
Gift aid recoverable
-
-
10. Creditors: falling due within one year
General
fund
£
Trade creditors
46
Accruals and deferred income
1,200
Taxation and social security
-
1,246
Restricted
funds
£
1,396
1,396
Restricted
funds
£
-
-
1,939
1,939
2024
Total
£
1,396
1,396
2024
Total
£
46
1,200
1,939
3,185
General
fund
£
813
813
General
fund
£
-
1,000
-
1,000
2024
Total
£
67,560
-
-
1,347
(622)
5,518
73,803
64,564
4,678
(5,137)
64,105
118
5,400
5,518
Restricted
funds
£
-
-
Restricted
funds
£
-
-
1,860
1,860
2023
Total
£
84,768
6,901
(18,947)
1,214
(720)
(5,656)
67,560
76,610
6,901
(18,947)
64,564
619
(6,321)
(5,702)
2023
Total
£
813
813
2023
Total
£
-
1,000
1,860
2,860

Page 12

Word of Life Ministries UK Limited

Notes to the financial statements

For the year ended 31 March 2024

11. Funds analysis

Current year

Unrestricted funds
General fund
Total unrestricted funds
Restricted funds
UK (Meszaros) fund
Hungary (Csikos Gabor) fund
Hungary (Rakossy Monika) fund
Serbia (Vika Darko) fund
Vanuatu (Lorenzo Casper) fund
UK (Burroughs) fund
Total restricted funds
Prior year
Unrestricted funds
General fund
Total unrestricted funds
Restricted funds
UK (Meszaros) fund
Hungary and Serbia fund
Hungary (Csikos Gabor) fund
Serbia (Vika Darko) fund
Total restricted funds
Balance at
01.04.23
£
70,634
70,634
48,497
219
-
135
-
-
48,851
Balance at
01.04.22
£
131,901
131,901
-
324
-
-
324
Income Expenditure
£
£
21,368
(22,669)
21,368
(22,669)
53,290
(78,895)
396
(488)
480
(590)
482
(634)
2,533
(1,947)
-
(18)
57,181
(82,572)
Income Expenditure
£
£
13,547
(17,029)
13,547
(17,029)
43,638
(47,224)
-
(324)
876
(657)
540
(405)
45,054
(48,610)
Investm't
gains
£
5,518
5,518
-
-
-
-
-
-
-
Investm't
gains
£
(5,702)
(5,702)
-
-
-
-
-
Transfers
£
-
-
-
(120)
120
-
-
-
-
Transfers
£
(52,083)
(52,083)
52,083
-
-
-
52,083
Balance at
31.3.24
£
74,851
74,851
22,892
7
10
(17)
586
(18)
23,460
Balance at
31.3.23
£
70,634
70,634
48,497
-
219
135
48,851

Explanation of funds

The General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.

The Missionary restricted funds represents funds raised to cover salaries and missionary work in the countries named. The transfers are to split a combined fund between individual missionaries.

Page 13

Word of Life Ministries UK Limited

Notes to the financial statements

For the year ended 31 March 2024

12. Defined contribution pensions

The Company operates a defined contribution plan for its staff with NEST. The total payments to the scheme are disclosed at note 6.

13. Directors' and other related parties' transactions

Expenses of £2,792 were incurred to bring together the Board from their homes in Hungary, Portugal, Germany and England. The time was used to discuss the vision and goals for the ministry, and also to have time for fellowship and to build trust and relationships.

No Director received any remuneration from the charity (2023: nil). Expenses were claimed and reimbursed to David Kunzi of £420 (2023: £111).

No donations were received from Directors or individuals related to the Directors in the year (2023: £nil). £20 was received from David Kunzi for literature purchased from the charity.

There were no other transactions with related parties during the year (2023: nil).

14. Liability of Members

The company is limited by guarantee, with the liability of each member limited to £1. The members of the Company are those Trustees listed on page 1.

Page 14