TRANSFORMING LIVES AI¥D COMMUNITIES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023 Cornpany Registration Number: N1603774 Charities Registration Number: IYICI 03415 TRANSFORMING LIVES AND COMMUNITIES ANNUAL REPORT AND FINA￿'CIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023 CONTENTS Pages Report of ihe Trustees Independent Examiii¢rs Report Statement of Financial Activities (Inco￿OratIng income and expenditure account) Statement of Financial Position/Balance Sheet 10 Notes Lo the financial statements TRANSFORMING LIVES AND COMMUNITIES REPORT OF THE DIRECTORS (IINCORPORATifiG TRUSTEES, REPORT) The Directors (who are also the trustees) are pleased to present theii. annual report together with the financial statements of the charity for the year ending 30 April 2023, which are prepared to meet the requirements for a directors, report and accounts foi CoEnpanies Act putposes. The directors have adopted the provisions of the Companies Act 2006 and Accounting aiid Reporting by Charities.. Slalcment of Recommended Practice applicablc to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of [re1￿]d (Charities SORTr- FRSI 02). in preparing the armual report and tinancial statements of the clwity. Relerenee administrative details Registered Lharity name: Charily Commission registration number: HMRC chariiy reference: Company registration number: Principal office and i-egistered office: Transforming Lives and Comrnunities NIC103415 XT25321 N1603774 340B Craigs Road Rasharkin, Ballymena. BT44 8RG Directors and Trustees of the Company The directors who held office during the year wei"¢ as follows: Dr Geoffrey Allen Mrs Karen Allen Mr P¢t¢i" Hutchinson Mr Melvin Kelly Mrs Sharon lC¢lly Mr Samuel Phillips Pastor Ncil Walson (resigned 16 JarAuary 2023) Mr Steph¢n Williamson Mr Jol)n Alexander MLVickLr (appointed 22 September 2022) Strurture, governance and management The Company is a ch￿.1ty limited hy 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 Ibe event of the Coiiipany being wound up members are required to contribute an amount not exceeding £ l. The Board is responsible t.or the overall governancc of the Company and is actively involved in the day to day management of the organisation. Directors are appointed in line with the Memorandum & Articles of Association of the company. The Board of DiT¢Ctors are also known as Trustces for the purposes of th# Charity Commission. TRANSFORMING LIVES AND COMMUNITIES REPORT OF THE DIRECTORS (continued) Risk management The directors have conducted a review of ihe major risks to which tlie charily is exposed. Financial risk is reviewed on a monthly basis having due regard to ongoing incom¢ and expenses. Statement of directors, responsibilities Th¢ directors (who are the trustees of Transfonning Lives and Commuiiities) are responsible for preparing the director8, r¢port and the financial statements in aLLordanc# with applicable laii, and regulations. Coinpany law requires the directors to prepare financial statements for each financial year. Under that law the directors have prepared the financial statemcnts in accord¢illce with United Kingdom Gencrally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Company law the directors must not approve the financial slaiements unless they are satisfied that tliey give a true and fail- view of thc state of affajrs of the charitable company and of the incoming resources and applicatAon of resources, including income and expenditw'e for that period. In preparinE these financial statements. the directors are required to: s¢leLt iUTtabIe accounting policies and apply them consibtently. observe the methods and principles in the Charities SORP-FRS102. make judgements and aLLoullting estimates that are reasonable and prudent. state whethei- applicable accounting standards have been folloiN'ed, subject to any matei'ial departures disclosed and explairjed in the financial statement. and prepare the financial statemeiits on the going concern basis unless it is inappropriate to presume that the CoMp￿]Y will continu¢ iii business. The dir¢¢tors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable thein to eiisure that the financial statements comply with thc 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 irregularities. In thc case of each dircclor in office at the date the Directors, Report is approved.. so far 2S the director is aware. there is no relevant accounts infoLmation of which the charity's independenl exdiiiiners are unaware. and they haie taken all the steps that they ought to have taken &s a director in order to make themselves aware of any relevant accounts infoTmation and to establish that the charitable company's independent examiners are aware of that inforTnation. Objectives and Activities (and how thev deliver public benefit) The CoTnpany is a non-pI￿rIt making entity. The principal activity of Transfornjing Lives and Communities is that of a charity which is registered according to the law of Northern Ireland. The objects of th¢ charity are the advanceinent of Christianity and the relief of poverty and the advancement of health and the saving of lives and relief of peiEons in need as a result ofpoverty, famine, war oi. othei. disastcr, natural or otbenvisc among people in Mozambique primarily, but also in any part of the world 'tlie area of benefTt"), dnd in partlLular.' TRANSFORMING LIVES AND COMMUNITIES REPORT OF THE DIRECTORS (continued) Objectives and Activities land how they deliver public benefit) (continued) (a> to train leaders and volunteers who have skills in teaching, building. practical skills or cominunity deiielopment so that they may work on projects promoted by the coiiipany in the area of benetit: to promote c￿lStIanIty in the area of benefit by preachiiig the Word of God. (b) In setting our objectives and planning our activitics for the year tbc trustttes hav¢ given careful cviisidttration to the Charity Commission tor Northerii Ireland's gUid￿lLe on public beiietit to ensure that the aLtivities have helped to (iLhieve thL iharity's p￿￿OseS and provide a b6nctit to its benLticiariLs. Summary of Activities Through strategic parrllerships, Transforn]ing Lives and Coinmunities (TLC) works to see the transformation of lives and communities in Less Economically Developed Countries. Our primary goal is to Pdrtner with local churches to traiii and empower loadership to iinpleinent sustainable grass roots community development initialives. In order to facilitate thÉs, w¢ will fi'om time to time partner with other non profTt organisations to provide specialist resources and training. Our vision is to develop coinmunity developineiit projects that will empower locals without creating dependence. Poverty. lack of education, poor health awareness, lack of clean itiiTrking water, AIDS. disease and illiteracy Lripple many communities. As Christians, we cannot ignore these gripping needs, We believe that local Lhurches Laii play a c¢ntral role in bringing about positive change but they are hindered to do so because there is a lack of training and appropriate resources. TLC seeks lo harness the training and resources needed to empower th¢ churche5 to bring about transforniation. Already. we have partnership re18tionships with the missionary. organisation, OMS and the EvangeliLal C'hurch of the Liviiig Word in MozaLllbiqiie. Our organisation has organised and shipped a coiitaiiier fron] Northern Ireland containing donatLd desks, chairs & library shelving for us¢ by our partners to facilitate leadership training probyranllnes at Maputo Bible Semin(iry and Mocuba Training Centre. We have also shipped several containers from Northern Ireland to Mozambique conlaining donated wheelchairs and aid8, which are uscd to reach out to via the Helping Hands lniliati￿e to disabled and needy people there. We have plans to expand the sphere of influence of TLC to more churclieslcommunities across Mozambique and beyond. We desire to support church groups and help establish new ones. We will support educational and training programmes through cliurches, trainiiig centres. schools and Btble seminaries. We promote h¢alth awareness (HIV awarencss, combating malaria etL.) and basic life skills tor people to aid their survival. We encourage peoplelfamilies to create and live from sustainable incomes through savings progTammes. rnicro-enterprise initiatives and skill training. Oi'ganisationally, we Nvant to be prepared to provid¢ disaster relief if ever required within areas where we work. In the course of our work we may from time to tinie organize tearns to visit the areas where we work to PTovide specialist support and trafining e.g. medical. All decisions pertaining to the direction of TLC will be made by the board of Directors. Acquired funds will Ix allocated to appropriate projects by the board of directors. Funds will be transferred electroniLally to bank accounts within the couniries wherein ive work. Only the nominated person with aulhorisation to adminTSter the funds will have access to the accounts. Financial r¢poTts will be prepared annually and reviewed by the board at our Annual General Meetiiig. TRANSFORMING LIVES AND COMMUNITIES REPORT OF THE DIRECTORS (continued) Objectives and Activities (and how they deliver public benefit) (Continued) Public Benefits The public benefjls that flow from the purpose of the advancement of Christianity are the transfonnation in lives and communities. These benefits are demonstrated through reaLhing, training and empowennent o*" cominunity members and leaders. This purpose is not hamful. The beneficiaries are church members, leaders and siudcnts in Mozainbique. Mgxico and other countries where partnerships are developed. These participants are trained and empowered to go into their communities and brino about translomiation on a Loinmunity scale. Tt is hard to statiqtically qU¢intify the results but we do witness change in indii'idual livcs as they accept Christ and impact their community. There 1.% no private benefit flowingr froEn this pu￿Ose. The public benefits. that floiv from the purpose of the prevention or relief of poverty include increased ability of individuals and familics to create and live from sustainable incomes. These benefits are evidcnced through acquisition of skills leading to increased self-sustainability and the establishment and tnainteithnce of micro-enterpris¢s and cetiters fo¥ the most margilizalised. Regular reports are made by staff on the ground and N-isits by directors to the projects. This purpose is not hamful. The beneficiaries are those in poverty in M07.ambique, M¢xico and oth¢r countries wh¢re wc work iii partnership with local chuTch¢s. The public benefits that flow from the adi'ancemenl of education are trained and equipped community leaders. These bcnefits are deiiionsti'ated thi'ough educational and ti-aining pi'ogrammes i n parlnership with local chllrches thi'ough training centres, schools and Bible seminaries with the pwpose of nurruring holistic knowledge-based development. A particular emphasis is placed on teaching children to read with the obvious benefit to advance in their geiieral education. This purpose is not hannfi21. The beneficiaries include conimunity and church leaders, students. adults and children. There is no private benefit flowtng from thi.s pu￿05¢. The public benefits that flow from the advancement of health al'e increased health awareness, independence and support for those most mai'giiialized and their families. "I'hese benefits are evidenced through Tegular coiThnunity health SeMin￿'s. health awareness and pi'ovision and modification of mobility aids. This purpose is not hann￿1. The beneficiaries are the general public lll Mozambique who receiiie health awareness training, and those with specific health needs ihat we are able to meet. There is no private benefit flowing from these purposes. The public benefits that flow from the adi-ancement of comtnunity development include self-sufficient coininunities able to feL'd thLiT families, send their children to gchool and pay for heallhcare. Th&%e benetits are cvidenLed by our support of LduLatioiial and training programmes through churches, training centres, schools and Bible seminai-ies with the pui-pose of nurtui'ing community transfoiThation. We encourage people/families to create and liTr"e from sustainable incomes through savings programmes. micro-enlerprise initiatives and skill training. We seek to empower Christians to be salt and light iii their conllnunitie5, bringing hope thruugh their message aud actions (COTfLmunity initiatives and pi'ojects). We seek to find practical ways to help those most marginalized from society. A current micro ¢nteTpritse project, making crafts to sell in MoLqmbique enables them to send their children to school aiid provide healthcare for their families. This purpose is not haTmful. The beneficiaries ar¢ all those who live in the ncedy cominunilies in the countries in which we work. I'R,IJSFORIIING LII:ES plll) COIINILT￿lTKE,s RF_pf IkT I)F- THF I)IRTr"c'ri)R.% (Liliitinucdj l)bjtrLllI'es 41nd ,li(ii'it?e) l and liom ilivv dvlii publiL hrnLifli i (Loniiniied) Thi (:Il*. PLL-I. I'hi, I)Ur￿l.￿L 1% niFI hamiliii. 1-1)L bLnL Iiildl arL Ll)ii)niLiniliLs in XiiriiiLrr, Irelajiil,'Ind U.,)£ainhiuiiL. ThcrL IS 110 Iirii LIIL hciiL fit Il(IHin4* ' I'i)m this jjlllY)SL. 'riii publ ic bcneliis ilidc Ilnii, lj'ifr'.l) IIIL P.UITXTr)L lil ihL ri, Dl. Ihi)*i'. iii rjecd i.* Lhl Irdnsli)I InJlillll iTrl' T ¥ es and oi)Yimiiriiri' Ihri)ugli Lhu