REGISTERED CHARITY NUMBER: 701987
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2024
for
Light of the World Gospel Hall
Community Church

Light of the World Gospel Hall
Community Chureh
Contents of the Financial Stalements
for the Year Ended 31 March 2024
Page
Referenee and Administrative Details
Report of the Trustees
Independent Examiner's Report
Statement of Finan¢lal Aetlvities
Balance Sheet
Notes to the Financial Statements
7 to 12
Detalled Statement of Financial Actlvities
13

Light of the World Gospel Hall
Community Church
Referenee and Administrative Details
for the Year Ended 31 March 2024
TRUSTEES
J E Lawrence
N J S Campbell
L Green
PRINCIPAL ADDRESS
Light of the World Gospel Hall
Gaythorne Road
Bradford
Wesl Yorkshire
BD5 7ES
REGISTERED CHARITY
NUMBER
701987
INDEPENDENT EXAMINER
KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4fT
OTHER OFFICERS
Rev S C Sangster, Founder
P Nelson, Deaconess
K A Trought, Pastor
E A Smiih, Elder

Light of the World Gospel Hall
Community Chureh
Report of Ihe Trustees
for the Year Ended 31 Mareh 2024
The Tntstees present their report with the financial statement of the charity for the year ended 3 1st March 2024. The
Trustees have adopted ihe provisions of Accounting and Reporting by Charities.-
Statement of Recommended Practice applicabl¢ to charities preparing their accounts in accordance with the Financial
Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2019).
OBJECTIVES AND ACTIVITIES
The Church is a Christian fellowship who ftel called both to worship God and to demonstrate his love for the world by
providing care and activities for the local community.
We have complied with the ouidance supplied by the CharÈty Commission regarding public benefit, and applied this
when reviewing our aims and objectives and in plannino our future activities.
ACHIEVEMENT AND PERFORMANCE
The Light of the World Gospcl Hall Community Church is continulng to thrive in its efforts to share the oospel of
Jesus Christ. The congregation also continues to thrive and meet for iyorship in line wilh the tcrnis of our constitution.
The projecis of the church are run by members ofihe contsreoation on a voluntary basis as a means of reducing COSL as
we pray and plan ahead toward5 the planting of another church.
A newly appointed evangelism team goes out each week with the good news of Jesus Chrisi. and it has benefited many
people who need a word of comfort, and to know thai Jesus cares and the church cares.
The Feed the Hungry project was started by the church volunteers, and is continuing to provide free hot meals for the
vulnerdble people of Bradford. The project runs every Wednesday evening and calers for over l 00 people each week.
The church works in partnership with other groups who are involved in supporting the hungry and the homeless in
the district.
The church will continue its outreach project lo children and families for the sunday school.
It is anticipated that the annual church thanksgiving celebrations that were postponed because of the Covid
r¢strictions will resume in the near fvture.
The church will continue to explore ways to develop a newsletter and an inforn]ation booklei as a means of promoting
outreach, while raising awareness of our presence and pury)os¢ in the city of Bradford through the organisation's
website.
FINANCIAL REVIEW
Reserves are held lo ensure the continuity of the activities of the Church. Reserves of Nielve months unrestricted
expenditure are required for this purpose, equivalent lo £140,488 based on the expenditure for the year lo the 31
March 2024.
Unrestricted reserves at 31 March 2024 were £1,241,987 (2023.. £1,306,86i). It is the Trustee's intention to utilise
these accumulated ￿ndS to build and develop a new Church in another inner city Community, engaging in similar
Ministry of Community building and education. The Church Council expect that a sum in the region of £800,000 will
be required to seed the new Church.
Under the constitution the Church has the power to make any investment which the Trustees see fit. The Trustees
currently invest the Funds of the church with Barclays BanK utilising boih cuttnt and deposit accounts.

Light of Ihe World Gospel Hall
Community Church
Report of Ihe Trustees
for the Year Ended 31 March 2024
FUTURE PLANS
The small but vibrant and dedicated Church conJegation continue to support the future planting of another Church
and helping the Community. We are a150 considering the setting up of youth accommodation for young Christians
who mighi otherwise be living on the street.
STRUCTURE, GOVERNANCE AND MANAGEMETr4T
The church is governed by its constitution adopted 6 nctober 1999 and constitutes an unincorpordted Church.
All trustees are appointed on a voluntary basis. Most of the workers do not receive any remunerdtion for their time,
though a stipend is paid to Rev. S C Sangster &8 Senior Pastor and founder of the organisation. This is disclosed in
the church accounts.
The Church is overseen on a day to day by Rev. S C Sangslw. as founder of the organisation, with all decision rnaking
being undertaken by the church council members who make recommendations to the ￿11 membership of the
fellowship in open meetinos. The Council members are elected a¢ the Annual General Mecting each year by the fvll
membership.
The Church has established a trading charity, Light of the World Community Centre Lirnited, to run the Community
Centre and Nursery from l April 2009. The limited company was regisiered 7 August 2008, company number
06666862, and became a Charity on 4 February 2009, Charity number 1127877.
The tNslees have a duty to identify and review the risks to which the Church is exposed and to ensure that
appropriate controls are in place lo provide reasonable assurance againsi fraud and e￿or.
The Church ensures the safety of Children and vulnerable adults by developing a Safeguarding policy for this purpose.
Approved by order of the board oftrustees on ..
. and signed on its behalf by:
J E Lawren¢e - Trustee

Independent E%aminer'5 Report to the Trustees of
Light of the World Gospel Hall
Community Church
Independent examiner's report to the trustees of Light of the World Gospel Hall Community Church
I report to the charity trustees on my examination of the accounts of Light of the World Gosp¢l Hall Community
Church (the Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trusl you are Tesponsible for the prepardtion of the accounts in accordance with the
requirements of the Charities Aci 2011 ('the Act,).
I report in respect of my examination of the Trust'5 accounts carried out under Section 145 of the Act and in carying
out my examination I have followed all applicable Directions given by ihe Charity Commission under Seclion
145(5)(b) of the Acl.
Independent examiner's slatement
I have complel¢d my examinatton. I confirni that no material matters have com¢ to my attention in connection wilh
the examination giving me cause to believe that in any material respect:
accounling records were not kept in Tespecl of the Trust as required by Section 130 of ihe Act: or
the accounts do noi accord with those records- or
the accounts do not comply wilh the applicable requirements concernTng the fonn and content of accounts set
out in the Charities (Accounts and Reports) Regulaiions 2008 other than any requiremenl that the accounts
give a true and fair view which is nol a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in conneclion with the examination to which attention
should be drawn in this report in order io enable a proper understsnding of the accounts io be reached.
N Effendi
KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD194TT
Date..

Light of the World Gospel Hall
Community Chureh
Statement of Financial Activilie5
for the Year Ended 31 March 2024
2024
Total
funds
2023
Total
funds
Unrestrieted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
40,21?
40,212
38,756
Charitable activities
Charitable Activity
6,965
Investment income
35,400
35,400
33,600
Total
75,612
75,612
79,321
EXPENDITURE ON
Raising funds
2,586
Charitable activities
Charitable Activity
133,976
133.976
47,782
Other
6,512
6,S12
6,729
Total
140,488
140,488
57,097
NET INCOMEI(EXPENDITURE)
(64,876)
(64.876)
22,224
RECONCILIATION OF FUNDS
Total funds brought forward
1,306,863
15,440
1.422,303
1.400,079
TOTAL FUNDS CARRIED FORWARD
.241.987
115,440
1,357,427
1,422,303
The notes forni part of these financial statements

Light ofthe World Gospel H211
Community Church
Balance Sheet
31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
io
356,J91
15.440
471.831
478.343
CURRENT ASSETS
Debtors
Cash at bank and in hand
137,296
751,361
137,296
751,361
215,117
731,815
888.657
888,657
946,932
CREDITORS
Amoun15 falling due within one year
12
(3.061)
(3,061)
(2,972)
NET CURRENT ASSETS
885.596
885,596
943,960
TOTAL ASSETS LESS CURRENT
LJABILITIES
1.241,987
115,440
1,357,427
1,422,iOi
NET ASSETS
1,241,987
115,440
I,i57,427
1,422,303
FUNDS
Unrestricted fvnds
Restricted funds
13
1241,987
115,440
1.306,863
115,440
TOTAL FUNDS
1,357,427
1.422,303
The financial staternenis were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
J E Lawrencc - Trustee
The notes form part of these financial statements

Light of the World Gospel Hall
Commllnity Chureh
Notes lo the Financial Statements
for the Year Ended 3] March 2024
ACCOUNTING POLICIES
Basis of preparillg the financial statements
The financial statements of the charity. which 15 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 preparino their accounts in accordance with the Financial
Reporting Standard applicable Tn the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Swidard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements havc bcen prcparcd undcr thc 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 cxpendilurc as soon as there is a Icgal or constructive obligation committing ihe
charity to that expenditure. it 15 probabl¢ 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 cost5 cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with ihe use
of resources.
Grants offered subject to conditions which have not been met ai the year end date aTe noted as a commitment
but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rdtes in order to write off each asset over its estimated useful
life.
Plant and machinery
Fixtures and fittings
Motor vehicles
Signage
Freehold property
250/0 Redu¢ing balance
250/0 Reducing balance
250/0 Reducing balance
I 00/0 Straight line
10/0 Straight line
Taxatlon
The charity is exempt from lax on ils charitable activities.
Fund accounting
Unrestricted funds can be used in a¢¢ordan¢e with the charitable objectives at the discretion of the trustees.
Restricted fvnds can only be used for particular restricted PUTPOSes within the objects of the charity.
Restrictions arise when specifled by the donor or when fund5 are raised for particular restricted pU￿oses.
Further explanation of the nature and purpose ofeach fund is included in the notes to the financial statements.
continued..

Light of the World Gospel Hall
Commllnity Church
Notes lo the Financial Sialements- Continued
for the Year Ended 3J March 2024
DONATIONS AND LEGACIES
2024
2023
Donations
Gift aÈd
33,165
7,047
6,855
40,212
38,756
INVESTMENT INCOME
2024
2023
Rents received
35,400
33,600
RAISING FUNDS
Raising donations and legaeies
2024
2023
Support costs
2,586
CHARITABLE ACTIVITIES cosrs
Grant
funding of
aetlvitles
Direct
Costs
Support
costs
Totals
Charitable Activity
31,437
100,000
2,539
133,976
OTHER
2024
2023
Depreciation
6,512
6,729
TRiiSTEES' REMUNERATION AND BENEFITS
During the year a stipend of L? 1,000 (2023: £18,000) was paid to Rev S C San￿0 ter for her role as Pastor of
the church.
Tru5tees' expenses
There were no tru5fres' expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
continued...

Light of th¢ World Gospel Hall
Community Church
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
STAFF COSTS
2024
2023
Wages and salaries
21,000
18.000
21,000
18,000
The average monthly number of employees during the year was as follows:
2024
2023
Pastor
No employees received emoluments in excess of £60.000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslrieted Restricted
fund
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
38,756
38,756
Charitable activities
Charitable Activity
6,965
6,965
Investment income
33,600
33,600
Total
79.321
79,321
EXPENDITURE ON
Raising fijnds
2,586
2,586
Charltable actlvltles
Charitable Activity
47.782
47,782
Other
6,729
6,729
Total
57,097
57,097
NET INCOME
2?,224
22,224
RECONCILIATION OF FUNDS
Total funds brought forward
1.284,639
115,440
1,400,079
TOTAL FUNDS CARRIED FORWARD
1,306.863
115,440
1,422,i03
continued...

Light of the World Gospel Hall
Community Church
Notes Éo tbe FinancFal Statements - continued
for the Year Ended 31 March 2024
io.
TANCIBLE FIXED ASSETS
Fixtures
and
rittings
Freehold
property
Motor
vehicles
Totals
COST
At l April 2023 and 31 March 2024
586.181
120,281
li.000
719.462
DEPRECIATION
At l April 202)
Charge for year
110,438
5,862
12.828
43
241.119
6.512
607
At 31 March 2024
116,300
118,460
12,871
247,631
NET BOOK VALUE
At 31 March 2024
469,881
,821
129
471,831
At i l March 2023
475,74)
2,428
172
478,343
DEBTORS
2024
2023
Amounts falling due within one year:
Otlier debtors
7,047
7,928
Amounts falling due after more than one year:
Due from oroup undertakings
130,249
207,189
Aggregate amounts
137,296
215,117
12.
CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR
2024
2023
Other creditors
Accruals and deferred income
1,200
1,861
1.200
1,772
2,972
io
continued...

Light of the World Gospel Hall
Cornmunity Church
Notes to the Financial Statements- continued
for the Year Ended 31 March 2024
13.
MOVEMEIYT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrieted funds
Generdl fund
,306,863
(64,876)
1,241,987
Restricted funds
Restricted Fund
115,440
115,440
TOTAL FUNDS
,422,303
(64,876)
1,357,427
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
75,612
(140,488)
(64,876)
TOTAL FUNDS
75,612
(140,488)
(64,876)
Comparatives for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestritted funds
General fund
1,284,639
22.224
1,306,86i
Restricted funds
Restricted Fund
115,440
115.440
TOTAL FUNDS
1,400,079
22,224
1,422,303
Comparative nel movement in fvnds, included in the above are as follows:
Ineoming
resources
Resourtes
expended
Movernent
in funds
Unre5tri¢ted funds
General fund
79,321
(57,097)
22,224
TOTAL FUNDS
79,321
(57,097)
22,224
continued...

Light of the World Gospel Hall
Community Chureh
Notes to the Financial StatementS- Continued
for the Year Ended 31 March 2024
14.
RELATED PARTY DISCLOSURES
The charity has charged Light Of The World Community Centre Limited £30,000 (2023: £30,000) for its use
of the premises.
The charity made a ant of £1 00,OIX) (2023: £20,000) to Light Of The World Community Centre Limited.
At the balance sheet date the amount due from Light Of The World Community Centre Limited was £130,249
(2023: £207.189).
12

Light of the World Gospel H211
Community Church
Detailed Statement of FTnancial Activities
for the Year Ended 31 Mareh 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legaeies
DonatiOTJS
Gift aid
33,165
7,047
31,901
6,855
40,212
.18,756
Investment income
Rents received
35,400
33,600
Charitable aetivities
Grants
6,965
Total ineoming resourees
75,612
79,321
EXPENDITURE
Charitable activities
Wages
Rates and water
Insurance
Light and heat
Telephone
Sundries
Grants to institutions
21,000
219
2,038
5,631
1,091
1,458
100.000
18.000
219
2,401
3,748
1,347
1,757
20.000
131,437
47,472
Other
Freehold property
Fixtures and fittings
Motor vehicles
5,862
607
43
5.862
810
57
6,512
6,729
Support Costs
Finance
Bank charges
120
120
Governance costs
Accountancy and legal fees
2,419
2,776
Total resources expended
140,488
57,097
Net (expenditureyincome
(64,876)
22,224
This patse does not forni part of the statutory financial statements