TRANSFORMING LIVES AND COMMUNITIES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
Company Registration Number: N1603774
Charities Registration Number: NIC103415

TRANSFORMING LIVES AND COMMUNITIES
ANNUAL REPORT AND FI￿ANCIAL STATEMEIYTS
FOR THE YEAR ENDED 30 APRIL 2023
CONTENTS
Pages
Report of the Truslces
Independent Examiners Report
Statement of Financial ActiN'ities (incoryorating income and expenditure account}
Statement of Financial PositionlBalance Sheet
10
Notes to the financial statements
11- 16

TRANSFORMING LIVES AND COMMUNITIES
REPORT OF THE DIRECTORS {1Tr4CORPORATING TRUSTEES. REPORT)
The Directors (who are also the trustees) are pleased to present their aniiual report together with the
financial statements of the charily for the yeai" ending 30 April ?023, which are prepared to meet the
requirejnents for a directors, report and accounts for Coinpallies Act purposes. The directors have
adopted the provisions of the Companies Act 2006 and Accounting and Reporting by Charities:
Statement of Recommended Practice appl icable Lo charities preparing accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SoR￿- FRS102).
in preparing the annual report and financial statements of the ¢harily.
Reference and admAnistrative details
R¢gi5tered charity nam¢:
Charity Commission registration number..
HMRC charity reference:
Company registration number:
Principal office and registered office:
Transfonning Lives and Cornmunities
NIC103415
XT25321
N1603774
340B Craigs Road
Rasharkin,
Ballymena.
BT44 8RG
Directors and Trustees of the Company
The directoi"s who held office during the year wei'e as follows:
Dr Geoffrey Allen
Mrs Karen Allen
Mr Peter Hutchinson
Mr Melvin Kelly
Mrs Sharon Kelly
Mr samuel Phillips
Pastor Neil Walson (resigned 16 January 2023)
Mr Stephen Williamson
Mr John Alexander M¢Vicker (appointed 22 S¢ptembcr 2022)
Structure? governance and management
The Company is a charity limited by guarantee without share capital which ai.ails of the "Limited"
exemption.
The company is governed by its Memorandum and Articles of Association dated 14 July 2010. In the
event of the Company being wound up members are required to contribute an amount not exceeding
£ l. The Board is Tesponsible for the overall governance of the Company and is actively involved in the
day to day inanagement of the organisation.
Directors are appointed in lirAe with the Memoi'andum & Articles of Association of the company.
The Board of Directors are also known as Trustees for the purposes of thc Charity Commission.

TRANSFORMING LIVES AND COMMUNITIES
REPORT OF THE DIRECTORS (continued)
Risk management
The directors have Conducted a review of the major risks to whicli tlie charity is exposed. Financial risk
is reviewed on a monthly basis baving du¢ regard to ongoing income and expenses.
Statement of directors, responsibilities
The directors (who are the truste¢s of Transforniing Lives and Communities) Are responsible for
preparing the directors, report and the tinancial statemcnts in aLcoTdanLe with applicable law and
rcgulatlons.
Coinpany law requires the directors to prepare financial statements for each financial year. Under that
law the dir¢ctors have prepared the financial statements in (iccordance with United Kingdom Generally
Accepted Accounting Piactice (United Kingdom Accounting Standards and applicable law).
Under Company law the directors must tjot approve the financial statements unless they are satigfied
that thcy give a Irue and fair view of the state of affai13 of the charilable company and of the incoming
resourccs and application of resources. including incotne and expenditure for that period. In preparing
these financial stateAnenis. the directors are Tequired to:
select bultable accounting policies and apply them consistently.
observe the methods and principles in rhe Charities SORP-FRSI 02;
make judgements and aLLounting estimates that are reasonable and prudent.
state whethei. applicable accounting standards have been followed. subject to any matei'ial
departures disclo.%ed £md explaincd in the financial statement. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the COMp￿]Y will continue iii business.
The directors are responsible for keeping adequate accounting Tecords that are sufficient to show and
explain the charitable company's transactions and disclose with reasonable accuracy at any time tbe
financial position of the charitable company and enable them to ¢nsure that the financial statemellts
coniply with the Companies Act 2006. They are also responsible foi. safeguarding the assets of the
charitable company and hence for taking reasonable steps for the prevention and detection of fraud and
other i￿egUlar1ties.
In the case of each director in office at the date the Directors, Report is approved..
so far as the director is aware. there is no relevant accounts infoi'mation of which the charity's
independent ex<iminers are unaware. and
they have taken all the steps that they ought to have taken as a director in order to make
themselves aware of any relevant accounts inforniation and to establish that the charitable
conipany's independent examiners are aware of that infoiTration.
Objectives and Activities (and how they de]iver public benefit)
Th¢ Company is a non-pix)fit making entity. The piinoipal activity of Transfonning Lives and
Communities is that of a charity which is registLrLd according to the law of Northern Irel<ind. The
objects of the charity are the adiiantieinent of Christianity and the relief of poverty and the advancement
of health and the saving of lives and relief of pei'sons in need as a result of poi'erty, famine, war or other
disaster, natural or otherwise among people in Mozambique priinarily, bui also in any part of the world
("the area of benefit"), and in partiLulai':

TRANSFORMING LIVES AND COfvIMUNITIES
REPORT OF THE DIRECTORS (continued)
Objectives and Actfivities (and how they deliver public benefit) (continued)
(a)
to train leaders and volunteers who have skills in teaching, building, practical skills or
cominunity development so that they may WTork on projects promoted by the company in
the area of benefit:
to promote Christianity in the area of benefIt by preaching the Word of God.
(b)
n setting our objectives and planning our activities for the year the trustees have given careful
Lonsideration to the Charity Commission t.or Northern ITeldnd's guidanL¢ on public beiiefit to ensu
that the activities have hclped to aLhieve the Lharity's purposes and provide a benetit to its beneficiaries.
Summary of Activities
Through strategi¢ partneTshÈps, Transforniing Lives and Communities (TLC) works to see the
transfonnation of lives and communities in Less Economically Developed Countries. Our primary goal
is to partner with local ohurches to train and enipower leadership to iinpleinent sustainable grass roots
community developinent initiatives. In order to facilitate this. we will from lime to lime partnei. wich
other non profit organisations lo provide specialist resources and training. Our vision is to develop
community developinent projects that will empower locals without creating depcndence.
Poverty. lack of education, poor health awareness. lack of clean diinking water, AIDS, disease and
illiteracy Lripple many communitics. As Christians, we cannot ignore these gripping needs. We beli¢ve
that local churches can play a central role in bringing about positive change but they are hindered to do
so because there is a Idck of training and appropi'iate resources. TLC seeks to hiimess the training and
resources needed to empower the churches to bring aboui tran5fomation.
Alr¢ady. we hav¢ partnership relationships with the missionary organisation, OMS and th¢ Evangelica
Church of the Livilig Word in Mozambique. Our organisatioii has organised and shipped a contdiiiei
from Northern Ireland containing donat¥d desks, chdlTS & library shelving fi)r use by our partners to
faLiEitate leadership training programines at Maputo Bible Seminary and Mocuba Training Centre. We
have also shipped seN'eral containers from Northern Ireland tu Mozambique Lontaining donated
wheelchairs and aids, which are used io reach out to via the Helping Hands initiatlN'e to disabled and
needy people theie.
We have plans to expand the sphere of influence of TLC to more churcheslcommunities across
Mozambique and beyond. We desire to support church groups and help establish new ones. We will
support educational and training programmes tlu'ough churches, training centres, schools and Bible
seminaries. We promote health awareness (HIV aWa￿ll￿sS, combating malaria ¢t¢.) and basic life skills
for people to aid their survival.
We eiicourage people/f￿ni1]eS to create and live from sustainable Incomes through savings
progrdmmes. micro-enterprise initiatives and skill training. Oi'ganisationally, we want to be prepaied
to provid¢ di5ast¢r relief if ever required withiii areas where we work. In the rourse of our work we
may from time to lime organize teams to visit the areas where we work to provide specialist support
and training e.g. medical.
All decisions pertaining to the direction of TLC will be made by the board of Director%. Acquired funds
will b¢ allocated to appr()priate Projects by th¢ board of directors. Funds will be transfetted
electroniLally to bank accounts within the countries wherein ive work. Only the nominated peiEon with
authorisation to administer the funds will have access to the accounts. Financial reportswill be prepared
annually and reviewed by the board at our Annual General Meeting.

TRANSFORMING LIVES AND COMMUNITIES
REPORT OF THE DIRECTORS (continued)
Objectives and Activities (and how they deliver publi¢ benefit) (continued)
Public Benefits
The public benefits that flow from the puryose of the advancement of Christianily are Ibe transfonnation
in lives and communities. These benefits are demonstrated through teaching, training and empowennent
ot community membcrs and leaders. This purpose is not harniful. The benefiLiaries dre church
members, leaders and studLnts in Mozainbique, MexiLo and other countrie8 where partner%hips are
develnped. These particip￿lS Éire trained and empowered to go into theRr LommunitiLs and brino about
transforn)ation on a Lommunity SLale. Tt is hard Io sldtistically quantify the results bul we do witness
ch2nge in indii"idual lives ￿ thcy accept Christ and inipact their conynwiity. Therc is no private benefit
flowing trom this purpose.
The public benefits that floiv from the purposc of the prevention or Telief of poverty include Increased
ability of individuals and families to create and live from sustainable incomes. These benefits are
evidenced tbrough acquASltion of skills leading to increased self-sustainability and the estsblishment
and mailltenanc¢ of micro-enterprises and centers for the most margilizalised. Regular reports are made
by staff on the ground and N-isits by directors to the projccts. This purpose is not hannful. The
beneficiaries are thos¢ in poverty in Mozambique, Mexico and other countries where we work in
partnershlp with local chuTch¢s.
The public bcnefits that flow from the adN'ancement of education are trained and equipped community
leaders. These benefits al-e demonstrated thi'ough educational and training pi'ogrammes in partneiEhip
with local churches through tLaining centres, schools and Bible seminaries with the purpose of nurmring
hollstic knowledge-based development. A particular emphasis is placed on teaching children to read
with the obvious benefit to advance in their general education. This purpose is not hamful. The
beneficiai'ies include community and church leaders. students. adults and children. There is no private
benefit tlowing from this purpose.
The public benefits that flow from ihe advancement of health are inci'eased health awareness,
Independence and support for those most mai-ginalized and their families. These benefits are evidenced
Ihrougli regular cominuiiity health seminars, health awareness and piovision and inodification of
niobility aids. This purpose is not han￿￿1. The benefiLiari¢s are the general piiblic in Mozambique who
receive health awareness Irdining. and those with specific health needs that we are able to meet. There
is no privat¢ benefit flowing from these purposes.
The public benefits that flow from the adi'ancement of community deiielopment includc self-sufficiellt
Loirununilics able to fe¢d their families, send their childrLn to school and pay for healthcare. ThesL
ben¢fits are ev?denLed by our support of eduLatioiial and tr8iniJig programmcs through church¢s,
training centres, schools and Bible seminai'ies with the purpose of nurtui'ing community transfoi'mation.
We encourage peoplelfatnilies to create and lii.e from sustainable incomes through saving5
programrnes, micro-enterprise initiatives and skill training. We seek to empower Christians to be salt
and light in their conimunities, bringing hope through their message and actions (community initiatives
and pi'ojects). We seek to find practical ways to help those most marginalized from society. A current
micro entejprise project. mth'ng crafts to s¢ll in Mozambique enables them to send their children to
school and provide healthcare for tb¢ir families. This purpose is not harmful, The beneficiaries are all
those who live in the needy cominunities in the countries in which we work.

TR.IJSI.-OR.IIIJ'G I.Il'Tr.¥i AS'D C'OIIMLNITIES
RF-.PI )li-I C>F I'II F. I)IRb.C'.T(.)RS (LOlltlnued}
l)F)JeLIII'ts .4Ltiiides (and lioh I hey dtlii'e¥ publiL benelli) (LOhi5nuedl
Tlii- Irvi, .% l)ufpÉi*L ill pri)liiiJLpnil
cryiiil jc,. r,.
,luiion
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Ii.'l{Illil illl J Nl11lkiilihiill.'L. 'I-4L rb is tw iirii-dsL bciicfsl IliJl4'ill.¥i li'i?iii Ihi8 Pilixixe.
'riii publii h¢nLfiib Lial Iliiii frr)Kii Ill￿ l)uip(1sL Ill IhL rilii I. i)fi- Iliti￿v in iieLd i.* Illi L[￿,..
li i and commuliirv through Ihe s.li IDk? i)i- Iii L8 11 iij mini 111 Piirfik Iilirl! .'ioiile L ifi iini%l,'l*li=N l LILIVIII
siralL K., L IILlp. 'fhL'bC heneliL4 JI"L L i IdL)I C Ld IhraiiiL,h Nh()I'l Ii.T In ¢iid &iiv¢n. foi i x.Implc. jii i&rlJ "Ill y
311L".
riiis i)urryiTr4¥ Ih 'lOi harnif'al
Ii'(Ini 1,1., s pllklx15￿.
Tr'in 4nLl21 re%-leii flind,% piilTL!'
l)i.l jll11 ilic N'i'.Ir u'li" ilia- itl I'LCiil Llt dnnil!iiill.N (if i4 1 -4* (711??: L4? 114 ' 1.
{)i-. Ili¥ iY'7indicurL %iJL: I"IlTr& Llsi% Iok'il Itd £.5* 7441 ?02, £4 1 l.
I thi siaii L)r'ilii )'CXT ihc L h51ril)' hLld luiidb ol t4i,4.11 so di Ihi N'ciif Lnd (hi i haril! 11.Id ItlTh41% iill.iil i lig
L*O.J ' 4 10 Illiil IhL Ll)niiniJiiibi ruiinini* ￿1)%1.% ill Illi ti)mpay.!'. TII¢&L ri L) lil i-
Ill iJj£"i'.l> in Il*)¥iiiiihi4iie ihL nLLd iifiNiS.
.li bl)ITiparil' fL,IY* In coniinuc ii.S JLIii',I lis ia Ilii". foi'tb.Ll)mfiie I tars.
uiids hi.ld #J cus11)dlai) Iru$l¢Y vn bets411 uf o(IILIry
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S ￿all cumpaiiifl proiisiiln .gt¥tiinient
I'FI I s ILpon h"t.4 b¥L'.I i)fLr.&fLU iii 11-Ith rhL ￿Ll Tal i)rill j.*ji'i1o fi'.(LliR)L tl) Lll',)IP(IP. -.ubjLcI
tJ lil¢ Jmall conipqii IL'S regin1¥ 11-it l*ll Pam l i ol. the Lomp.Ini¥S ..l¥l -011,.
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-f:. .%,iii)ucl Pliilliin

TR.1SSFI)RMING LIVE.g & COM￿[lIN1T1ES
IYDEI)ENDEN'T EXANqINER'S REI)ORT TO THE TRUSTEES OF TRAli.SFORTrIINC.
Lilrf r.s A)D C().M]klUN ITIES
I rL'poI1 Ic) flikn, IriistiL.% rn In}. Lxaiii inlltioi) ,,f tlie fin.11]￿la] stateniLIII) of'F'r.Insfori))jii(I l.ives ryiid
CotniiiuiiitlL'b ( tl,.¥ cIILiril) "} foi- tlie >¥'ai- Lnded .10,: .Ipi'il .023.
RospoiisibilÉties and basis of repoi't
As IITrL" of ilic kn()IIIPclliy (aiid albo ils diiicl¥)rs for tlic PLlI-pose ofc(Ini puiiy lttw) yc)Ll ¢lr
rknSP¥il',%ible for t13e pi-eparat1017 of t14¢1 Ili<*iicial stat￿]￿e57iS 111 .i¢cordan¢L Illitli tlie I'iqllil-emeiiLJ ol- tlie
',ai-ilics ACL (NoitliLI'n Ireland) "OUII (Ilie
008 Ict- ) 11)d tl':L Lc)iiii)a171CJ XLt "006 (: Il)L 200(% Acl").
) i)u are salisfiid ili<lL tlie accouiits ol. I lic coii)paiii' arL' iiot I'lquircd b) cliai'itk Ol. ioiiipai)). l¢lW lu b
iidited aiid liav¢ cliostrl) insreiid to hai'¢ ali iiidLPL'iidLlIt exam iiialioii.
Fl,Ivi iigi qati-.ficd Iiiyself th*1 iJl¥ acci)Llllt% oftl i¥ compani arc not rcqiiii-ed I"i? <lLIL'iled Liiiilei. Pcklt 16
ol. tlIL 2006 .Icl Éiiid ai'l eli&yiblL foi. lndLpLiid￿j]I ,'xaiiiination. I I'eporL Ia, rcsnirl of Iiiv e.xam iiialioi) ol"
ilie ilia:'ity s fiiiaiicial >ta:,'iiiciits as eai-ried out Liiidei. Sectioii 65 of- tIIL -, 008 Act. In cai'rying OLII Iiiv
Lkciiniii'iti(Iii I havL fol Ioii Ld ihe I"ci)¢ral Directioni lyl￿￿1] b% tlic Cliarity Coi'i)iiiissioii for Noi'ihbrii
Irelc11",'1 Lindei. SLLliL'lI 65(9)Ib) ot-11)L 201)8 ,Ict.
Independent examiner's statement
I liJve Lomnleted Iny e,xaiii illèltion. l Lf)iifimi that 110 nialtei% liave Col￿e to In)" atteiitioll ill Colli'iectioii
'.> LXa.'iiiiiatlOll gJiVillbY 11)L caLI.)L to bLI-ei L tliat in aiiy iiiaiei'ial I'L%P￿,Lt'.
21CCOlllltiiiL? record5 were iiot kLPt iii rc%peut i)1 tlie clJai'Tiy as rL.qLllI.￿ b), secLioii 386 of tliL
?006 Act: or
thc fsnaiicial £tateineiit5 do ilot aceord Nl'ith diose i'ecnrds: oi.
tlJL tlllallcicil stati'iniiils do i?ol Loiiiply witli Liic accou17Éii)L¥ I'cqiiii-'nie17ls (If <e¢ii4)11396 of tli
()06 .l.'t otliir ilia.,: aii}J rcqiiireiiieiil tl)al aLc4)',.ntS ij ivc a .riiL and r.iir' view ik il I￿17 is iiol
iiiatiir consiclcrcil as pail of ali liid￿￿)ll]d"nI cxaiiiiiiatioii: or
4. tlii tinaiiuial siateiiienls li(Ive iiot beeii iirepar¥J in ¢iLcordaiice li iih tl)e iiTretliDds aiid
priiicii)IIS i)I';IiL %t<lttrlllLI)I c)I' Tr1!lll{)ILI'JLi Pr¥tknti¥¢ tol- IlCCOlll-,I Iiii) atid rLPOrtii)gy bi, char',Iic.8
appliLc1b;e tti cli.1rilies prep&t", ;ng ':Iieir aknCOLlllts in accordaiice i¥iih Ihc Fii)aiiiiai Repoitiiig
Slai,.Jai-d applicEII)li iii IlIL¥ I ' K (Ind RLpubliL of Irclaiid (F RS I U").
I confirm Iliat tlicre are Iio Oi',IGr IiiattL'I'i to whicl) ) oiir ati'eiitioii sliL>uld b¥ di'aH Tl to ciiablc a proper
liiid.'rsti]Iidii'bry ol tlic accounl"s i'eaclibcl.
Sliar071 Flamilton FCA
Iiidep 'iideiit fxamiiier
F looi-, I l- l J ￿la1"K'e1 Squai,. iasi
l.i%burn
BT:8 IA
16 Febi'ii¢lry 20.4

TRANSFORMING LIVES AND COMMUNITIES
STATEMENT OF FINANCIAL ACTITr:ITIES
INCORPORATIING INCOME AND EXPENDITURE ACCOUNT
FOR THE TrTAR F,INDED 30 APIUL 2023
L'nrestricted Restricted Endowment
Fund5
Funds
unds
Total
Total
2023
2023
2023
2023
2022
Incoming resources
Iyote
Donations received
Other income
31,739
1,168
10,848
0 42,587 40,339
0 1,168
1.712
Totsl income
32,907
10,848
0 43,755 42.051
Resources eTpended:
Chaiitable activities
30,496
2,248
0 32,744 41,565
Total expenditure
30,496
2,248
0 32,744 41.565
Net movement before transfers
2,411
8,600
o 11,011
486
Transfers between funds
Net movement in funds
2,411
8.600
o 11,011
486
Reconciliation of funds..
Total funds brought fO￿ard
41,807
3,626
0 45,433 44,947
Total funds carried forward
44,218
12,226
0 56,444 45.433
The statemenl of financial aclivities includes all gains and losscs recognised in the year.
All incom¢ and expenditure derives froin continuing activities.
The notes on pages I I to 16 f.orm part of these tinancial statements

TRAJSFORMIN'C. LII,'F..S AND COIIIIILNITILS
I, II'F')IF.%T I IF F IN'.4JC.I 11. P()SII'II)NT I 11A1. 4%CF SIIfv-F.T .45 47. .1n.4PRII. *IizJ
ote
l. lied asjeis
'l.Iiii.' l.li tixv45 ,1*5¢15
1411al fixed asSftS
Currcnt 11sscII
l)¢hii)rb
t J%li a,, bank. Jii(l on I,,.In
l-IilAI curri'nt d%SCts
i y.¥vo
36.(544
4b.444
Ci-filil. )r.
"I'oial irediturs
Nil ￿￿tAinl
5b.444
4.-.43.;
Tijlal nv.t
10
.q6.444
Llnr¥41riclvd funds
Cli 1l¥fbii luiid
1 otal unrestriLfed tund
Iltr%(ricted (undk
F'.nduM iiient f&n41s
'1 Lh*riiy funds
44.218
41,1111-,
12.226
12
4.-.433
For Lh¥ l ¥.Ir ciiJcd .111 Ipvjl Ilj I Il'.kn ionipJJ)y 11-Jq LLI: Itl¥d to L litf,Pliiin Iroin 7ULLi( uod¥l- %cclion 4-. 1
()1 Ihi.
-IwL _Illll) rLlatilllS lil .*lll&ill cumiidiii¥4 '1'hL lliL17'.Jirs hai'¥ 11LIt riquif¥6 'Lh¥ ivnjp-lns
anL¢ 14'1fi: s<iliL>n 4-1) Llt ib
'() Lliuiitirlit li)[ 1 lil pi PJfaliLJn OL. J¥L'OiLIIIs.
'rhc linJiicial SLiiilllLiII.% IL.l%'i 4iin prLPal id iii '.Icc(Ir£lanL'i w lili Ll:i PIOI'l%ii)IIN 'IP}nl11.Ihlc EQ L0171P.IniLS
*ubj lo :l?i %iiiAII cui:IpaIiiL'
rLgiinL..
Tli¢ finaiiii.'1151alcments oil p,i&iL s Q lo I f? M kl-¥ JppfLII r)N Ihc Board ot. I'ai%iCCS on 2¥ .1.Iniknir!
2(1:4 Jiid %1 Iwlik d i)n ilm bLh.il i-lii.:
DiiiL.l)r
[I*i-LL lor
t)diL Y u, JanuJiy 2Q• .
Th¥ ,'.ill
inii PLirr (Il" thL<L fiiiiLniii& l N dli

TRANSFORMING LIVES AND COMMUNITIES
OTES TO THE FINLNCIAL STATEMENTS FOR THE YEAR ENDED 30 APRtL 2023
l. Company information
The Company is limit¢d by guarantee and is illcorporated in Northern Ireland. The address of the
registei'ed office is 340B Craigs Road, Rasharkin, Ballymena. County Antrim. BT44 8RG. Tlie
rAnancial statements wei'e authorised foi. issue by the Board on 29 ' January 2024
2. Accounting poliLies
The principal accounting policies adopted, judgcmcnts and key sources of estimation unceilainty in
the preparation of the financial statements are as follows..
B2sis of preparation
The tinaiicial ststemeThts have been prepared on a going coiicern basis in accordanee with
Accounting and R¢porting by Charities." Statement of Recoinmended Practicty applicablc to charities
preparing their aCcOL￿tS in accordance ￿1th the Financial Reporting Standard applicable in the UK
and Republic of IrL'land (FRS 102)- (Charities SORP {FRS 102)), the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity meets the definition of a public benefit enlity under FRS 102. Assets and liabilities are
initially recognised al historical cosl and transaction value unless oLhenvise stated in the relevant
accounting policy note(s).
Preparation (Jf aec(JuDts on a going concern basis
The charity generally ineets its day to day workTng capital requirements from its annual income. The
Trustees Iiave obtaincd and reviewed cash flow forecasts for the comiiig year and based on rhese are
satisfied that th¢ charity has resources to provide a reasonable expectation that it can continue to
meet its finaiicial obligations as they fall due foT the fores¢eable future. Therefore these financial
statezneDts liave been prepared on a going concern basis.
Incoming resources
Donations r¢ceiired comprises all cash receivable for the accounting period, including any relat¢d
tax recove12ble undei- Gift Aid.
Resourees expended
Resources expended are recognised in the period in which they are incurred.
Chai-itable expenditure compri%es those costs inCu￿ed by the charity in the deliveiy of its activities
and services to its beneficiaries. It includes both costs that can be allocated directly to such actiN'ities
and those costs of an indirect nature necessary to support them.
li

TRANSFORMING LIVES AND COMMUNITIES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIN'DED 30 APRIL 2023
(continued)
Accounting policies (continued)
Cash and cash equivalents
Cash and cash equivalcnts includes c￿h in hand, deposits held at Lall with bdnks, other short-tenn
highly liquid investments with original inaturities of thr¢c months or less and bank. ov¢rdrafts.
Financial instruments
The charity only hab linancial asset5 and financTal liabilities of a k.ind that qualify as bi1SiC financial
instruments. Basic financial instruments are initially recognised al transaction price and
subsequently Lneasured at their settlement value.
Funds
Funds aTe classified as either unrestricted fuiids or restricted funds. defined as follows.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the obj¢Lts of the
Lharity. If parts of the unrestricted funds are earniarked at the discretion of the trustee5 for a
particular PLll]Jos¢, they are designated as a separat¢ fund. This designation has an administrdtive
purpose only and does not legally restriLt the trustees. discretion to apply the fund.
Restricted funds are fun￿$ subject to specific requirements as to their use ￿"hICh may be declared by
the donor or wilh Iheir authority or created through legal processes. but still witliin th¢ wider objeccs
of the charity.
Endoivment funds are fun05 which haTre been given on the conditioii that the original capital sum is
not reduced, but the iiicome there from is used for the purpose d¢fined in acLord8nce with th¢ objects
of the charity.
2. Critical accounting judgements and estimation uncertaAnty
Ei stimates and judgments made in the process of prepartng the finanLial statements are contiijually
evaluated and are b&sed on historical experience and other t"actors, inLluding expectations of future
evL'nts that are believed to be reasonable under the circumstanLes. The Trustees do not Lonsider that
there are any critical judgnienls made in applying the Company's accounting policies or that ihere
are any critical accounting estimates or assumptions which may have a significant risk of causing a
material adjustment to carying arnounts ot. assets and liabilities Thyithin the next financial year.
12

TRANSFORMING LIVES AND COMMUNITIES
,NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EINDED 30 APRIL 2023
(continued)
3. Donations received
Lnrestrieted Restricted Endowment
Funds
Funds
Funds
Total
Total
2023
2023
2023
2023
2022
Donations
Donations - pi'ojects
31,739
32,939
10,848
10,848
1,440
31,739
10,848
42,587
40,339
4. Other Income
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
Total
2023
2023
2023
2023
2022
Gift Aid Tax Refund
1,168
1,168
1,712
1,168
1,168
1,712
5. Analysis of Expenditure
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
Totsl
2023
2023
2023
2023
2022
Charitable Activities
Project resources expended
Other expenses
30,398
98
2,248
32,646
98
41,429
136
30,496
2,248
32,744
41,565
13

TRANSFORMING LIVES AND COMMUNITIES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APIUL 2023
(continued)
6. Taxation
The charity is recognised as a Lharity for the PUTposes of applicable taxation legislation and is
th¢refor¢ not subject to taxation on its charitable activities.
Analysis of staff costs, trustee remuneration and expenses, and the cost of key management
personnel
Eiitployees
2023
2022
Salaries and wages
Total
The ai'erage numbcr of employees during the year. was as folloivs:
2023
2022
Number
Number
Directors
Management
Administration
Tliere are no employees iii receipt of employee benefits in excess of £60,000.
No directors receiied any remuneration during the year. No trnstee or a person related to a trustee
had any personal intcrcst in any contract or trans(ICtion entered into by the charity durillg the year.
14

TRANSFORMING LIVES AND COMMUNITIES
INOTES TO THE FINAINCIAL STATEMENTS FOR THE YEAR EI%DED 30 APRtL 2023
(continued)
8. Debtors
2023
Debtors
19,800
6.080
Other debtors
Prepdyments
19,800
6,080
9. Creditors Amounts D￿e Ivithin l Year
2023
2022
Creditors and acciiials
l O. Analysis of Net Assets
Unrestricted Unrestricted
General
Designated
Restricted Endoivment
Total
Fixed as8ets
Current assets
cU￿ent liabilities
44,218
12.226
56,444
Net assets at 30 April 2023
44,218
12,226
56,444
15

TIL4NSFORMING LIVES AND COMMUNITIES
IYOTES TO THE FIIYLNCIAL STATEMENTS FOR THE YEAR ENDED 30 APIUL 2023
(continued)
11. Funds of the Company
At30
April
2022
Atlmay
2022
Income
F.xpenditure
Transfers
Endowment tunds
Restricted funds
Wheelchaii- Project
Audio Bibles
Training Project
Nkateko Sewing
2,248
1,400
(2,248)
3.440
4.840
7,200
186
12,226
186
3.626
10,848
{2.248)
Unrestricted funds
General fund
41,807
41,807
(30,496)
(30,496)
44.218
32,907
Total funds
45,433
43,755
(32,744)
56,444
oses of Restricted Funds
Wheelchair Pi'oject: Tliis As a fund to be used for the purchase of wheelchairs for distribution.
-Audio Bibles.. This is a fund to be used for the purchase of audio BÉbles for distribution in Mozambique.
-Training project.. This is a ￿nd to be used to fund a training project in Mozambique.
-Nkateko Sewing Fund. This is a fund to be used to purchase sewing machine for the ladies work in
Mozambique.
12. Related party transactions
No directors received any remuneration during the year.
13. ControlIing party
During the year Transforniing Lives and Communities was under the control of the Trustees (who
ar¢ also the directors).
16