**REGISTERED CHARITY NUMBER: 701987**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2025**
## **for**
**Light of the World Gospel Hall Community Church**
**Light of the World Gospel Hall Community Church**
## **Contents of the Financial Statements for the Year Ended 31 March 2025**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|11|
|**Detailed Statement of Financial Activities**||12||
**Light of the World Gospel Hall Community Church**
## **Reference and Administrative Details for the Year Ended 31 March 2025**
**TRUSTEES** J E Lawrence N J S Campbell L Green **PRINCIPAL ADDRESS** Light of the World Gospel Hall Gaythorne Road Bradford West Yorkshire BD5 7ES **REGISTERED CHARITY NUMBER** 701987 **INDEPENDENT EXAMINER** KJA Kilner Johnson Ltd Woodland House Woodland Park Bradford Road Cleckheaton BD19 6BW **OTHER OFFICERS** Rev S C Sangster, Founder P Nelson, Deaconess K A Trought, Pastor E A Smith, Elder
1
## **Light of the World Gospel Hall Community Church**
## **Report of the Trustees for the Year Ended 31 March 2025**
The Trustees present their report with the financial statement of the charity for the year ended 31st March 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 Standards applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2019).
## **OBJECTIVES AND ACTIVITIES**
The Church is a Christian fellowship who feel 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 guidance supplied by the Charity Commission regarding public benefit, and applied this when reviewing our aims and objectives and in planning our future activities.
## **ACHIEVEMENTS AND PERFORMANCE**
The Light of the World Gospel Hall Community Church is continuing to thrive in its efforts to share the gospel of Jesus Christ. The congregation also continues to thrive and meet for worship in line with the terms of our constitution.
The projects of the church are run by members of the congregation on a voluntary basis as a means of reducing cost, as we pray and plan ahead towards the planting of another church.
A newly appointed evangelism team goes out each week with the good news of Jesus Christ, and it has benefited many people who need a word of comfort, and to know that 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 vulnerable people of Bradford. The project runs every Wednesday evening and caters for over 100 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 to children and families for the sunday school.
It is anticipated that the annual church thanksgiving celebrations that were postponed because of the Covid restrictions will resume in the near future.
The church will continue to explore ways to develop a newsletter and an information booklet as a means of promoting outreach, while raising awareness of our presence and purpose in the city of Bradford through the organisation's website.
## **FINANCIAL REVIEW**
Reserves are held to ensure the continuity of the activities of the Church. Reserves of twelve months unrestricted expenditure are required for this purpose, equivalent to £140,488 based on the expenditure for the year to the 31 March 2025.
Unrestricted reserves at 31 March 2025 were £1,182,106 (2024: £1,241,987). It is the Trustee`s intention to utilise these accumulated funds 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 both current and deposit accounts.
## **FUTURE PLANS**
The small but vibrant and dedicated Church congregation continue to support the future planting of another Church and helping the Community. We are also considering the setting up of youth accommodation for young Christians who might otherwise be living on the street.
2
## **Light of the World Gospel Hall Community Church**
## **Report of the Trustees for the Year Ended 31 March 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The church is governed by its constitution adopted 6 October 1999 and constitutes an unincorporated Church.
All trustees are appointed on a voluntary basis. Most of the workers do not receive any remuneration for their time, though a stipend is paid to Rev. S C Sangster as 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 Sangster, as founder of the organisation, with all decision making being undertaken by the church council members who make recommendations to the full membership of the fellowship in open meetings. The Council members are elected at the Annual General Meeting each year by the full membership.
The Church has established a trading charity, Light of the World Community Centre Limited, to run the Community Centre and Nursery from 1 April 2009. The limited company was registered 7 August 2008, company number 06666862, and became a Charity on 4 February 2009, Charity number 1127877.
The trustees have a duty to identify and review the risks to which the Church is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.
The Church ensures the safety of Children and vulnerable adults by developing a Safeguarding policy for this purpose.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..............................................................................
J E Lawrence - Trustee
3
## **Independent Examiner's 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 Gospel Hall Community Church (the Trust) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
S Hutton
KJA Kilner Johnson Ltd Woodland House Woodland Park Bradford Road Cleckheaton BD19 6BW
Date: .............................................
4
## **Light of the World Gospel Hall Community Church**
## **Statement of Financial Activities for the Year Ended 31 March 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Investment income
3
**Total**
**EXPENDITURE ON**
**Charitable activities**
4
Charitable Activity
Other
5
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**fund**
**£**
29,432
35,400
64,832
118,364
6,349
124,713
(59,881)
1,241,987
1,182,106|**Restricted**
**fund**
**£**
-
-
-
-
-
-
-
115,440
115,440|**2025**
**Total**
**funds**
**£**
29,432
35,400
64,832
118,364
6,349
124,713
(59,881)
1,357,427
1,297,546|**2024**
**Total**
**funds**
**£**
40,212
35,400
75,612
133,976
6,512
140,488
(64,876)
1,422,303
1,357,427|
|---|---|---|---|---|
The notes form part of these financial statements
5
## **Light of the World Gospel Hall Community Church**
## **Balance Sheet 31 March 2025**
|**Notes**
**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Debtors
10
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
11
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
12
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Unrestricted**
**fund**
**£**
350,042
77,915
757,214
835,129
(3,065)
832,064
1,182,106
1,182,106|**Restricted**
**fund**
**£**
115,440
-
-
-
-
-
115,440
115,440|**2025**
**Total**
**funds**
**£**
465,482
77,915
757,214
835,129
(3,065)
832,064
1,297,546
1,297,546
1,182,106
115,440
1,297,546|**2024**
**Total**
**funds**
**£**
471,831
137,296
751,361
888,657
(3,061)
885,596
1,357,427
1,357,427
1,241,987
115,440
1,357,427|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. J E Lawrence - Trustee
The notes form part of these financial statements
6
## **Light of the World Gospel Hall Community Church**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery 25% Reducing balance Fixtures and fittings 25% Reducing balance Motor vehicles 25% Reducing balance Signage 10% Straight line Freehold property 1% Straight line
## **Taxation**
The charity is exempt from 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. DONATIONS AND LEGACIES**
|Donations
Gift aid|**2025**
**£**
24,047
5,385
29,432|**2024**
**£**
33,165
7,047
40,212|
|---|---|---|
continued...
7
**Light of the World Gospel Hall Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **3. INVESTMENT INCOME**
|Rents received
**CHARITABLE ACTIVITIES COSTS**
Charitable Activity
**OTHER**
Depreciation
Support costs|**Grant**
**Direct**
**funding of**
**Costs**
**activities**
**£**
**£**
36,262
80,000|**2025**
**£**
35,400
**Support**
**costs**
**£**
2,102
**2025**
**£**
6,349
2,102
8,451|**2024**
**£**
35,400
**Totals**
**£**
118,364
**2024**
**£**
6,512
2,539
9,051|
|---|---|---|---|
## **4. CHARITABLE ACTIVITIES COSTS**
## **5. OTHER**
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
During the year a stipend of £21,000 (2023: £18,000) was paid to Rev S C Sangster for her role as Pastor of the church.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **7. STAFF COSTS**
|Wages and salaries
The average monthly number of employees during the year was as follows:
Pastor
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**Unrestricted**
**fund**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
40,212
Investment income
35,400
**Total**
75,612
**EXPENDITURE ON**
**Charitable activities**
Charitable Activity
133,976||**2025**
**£**
22,000
22,000
**2025**
1
**Restricted**
**fund**
**£**
-
-
-
-||**2024**
**£**
21,000
21,000
**2024**
1
**Total**
**funds**
**£**
40,212
35,400
75,612
133,976|
|---|---|---|---|---|
## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
continued...
8
## **Light of the World Gospel Hall Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**9.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2024 and 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024
**10.**
**DEBTORS**
Amounts falling due within one year:
Other debtors
Amounts falling due after more than one year:
Due from group undertakings
Aggregate amounts|**Freehold**
**property**
**£**
586,181
116,300
5,862
122,162
464,019
469,881|**Unrestricted**
**fund**
**£**
6,512
140,488
(64,876)
1,306,863
1,241,987
**Fixtures**
**and**
**fittings**
**£**
120,281
118,460
455
118,915
1,366
1,821||**Restricted**
**fund**
**£**
-
-
-
115,440
115,440
**Motor**
**vehicles**
**£**
13,000
12,871
32
12,903
97
129
**2025**
**£**
5,168
72,747
77,915||**Total**
**funds**
**£**
6,512
140,488
(64,876)
1,422,303
1,357,427
**Totals**
**£**
719,462
247,631
6,349
253,980
465,482
471,831
**2024**
**£**
7,047
130,249
137,296|
|---|---|---|---|---|---|---|
continued...
9
## **Light of the World Gospel Hall Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other creditors
Accruals and deferred income
**12.**
**MOVEMENT IN FUNDS**
**At 1.4.24**
**£**
**Unrestricted funds**
General fund
1,241,987
**Restricted funds**
Restricted Fund
115,440
**TOTAL FUNDS**
1,357,427
Net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
64,832
**TOTAL FUNDS**
64,832
**Comparatives for movement in funds**
**At 1.4.23**
**£**
**Unrestricted funds**
General fund
1,306,863
**Restricted funds**
Restricted Fund
115,440
**TOTAL FUNDS**
1,422,303
Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
75,612
**TOTAL FUNDS**
75,612|**2025**
**£**
1,200
1,865
3,065
**Net**
**movement**
**in funds**
**£**
(59,881)
-
(59,881)
**Resources**
**expended**
**£**
(124,713)
(124,713)
**Net**
**movement**
**in funds**
**£**
(64,876)
-
(64,876)
**Resources**
**expended**
**£**
(140,488)
(140,488)|**2024**
**£**
1,200
1,861
3,061
**At**
**31.3.25**
**£**
1,182,106
115,440
1,297,546
**Movement**
**in funds**
**£**
(59,881)
(59,881)
**At**
**31.3.24**
**£**
1,241,987
115,440
1,357,427
**Movement**
**in funds**
**£**
(64,876)
(64,876)|
|---|---|---|
continued...
10
**Light of the World Gospel Hall Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **13. RELATED PARTY DISCLOSURES**
The charity has charged Light Of The World Community Centre Limited £30,000 (2024: £30,000) for its use of the premises.
The charity made a grant of £80,000 (2024: £100,000) 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 £72,747 (2024: £130,249).
11
## **Light of the World Gospel Hall Community Church**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
**Investment income**
Rents received
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Rates and water
Insurance
Light and heat
Telephone
Sundries
Grants to institutions
**Other**
Freehold property
Fixtures and fittings
Motor vehicles
**Support costs**
**Finance**
Bank charges
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net expenditure**|**2025**
**£**
24,047
5,385
29,432
35,400
64,832
22,000
295
2,078
6,261
1,576
4,052
80,000
116,262
5,862
455
32
6,349
120
1,982
124,713
(59,881)|**2024**
**£**
33,165
7,047
40,212
35,400
75,612
21,000
219
2,038
5,631
1,091
1,458
100,000
131,437
5,862
607
43
6,512
120
2,419
140,488
(64,876)|
|---|---|---|
This page does not form part of the statutory financial statements
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