TIL4NSFORMING LIVES AND COMMUNITIES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 Company Registration Number: N1603774 Charities Registration Number: NIC103415
TRANSFORMING LIVES AND COMMUNITIES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 CONTENTS Pages Report of the Trustees Independent Examiners Rcport Statement of Financial Activities (incorporating income and exp¢nditure account) Statement of Financial PositionlBalance Sheet 10 Notes to the financial statements
TRANSFORMING LIVES AND COMMUNITIES REPORT OF THE DIRECTORS (IIYCORPORATING TRUSTEES, REPORD The Directors (who are also the trustees) are pleased to present their annual report together with Ihe financial statements of the charity for the year ending 30 April 2024, which are prepared to meet the r¢quirements for a directors, report and accounts for Compani¢s Act pUoses. The directors have adopted the provisions of the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP- FRS102), in preparing the annual report and financial statements of th¢ charity. Reference and administrative details Registered charity name: Charity Commission registration number.. HMRC charity reference: Company registration numbeT: Principal office and registered office: Transforn]ing Lives and Communities NIC103415 XT25321 N1603774 340B Craigs Road Rasharkin, Ballymena. BT44 8RG Directors and Trustees of the Company The directors who held office during the year were as follows.. DT Geoffrey Allen Mrs Karen Allen Mr Peter Hutchinson MTS Sharon Kelly Mr Samuel Phillips Mr Stephen Williamson th Mr John Alexander Mcvicker (resigned 6 November 2024) Structure, govern2nce and management The Company is a charity limited by guarantee without share capital which avails of the 'Limited" exemption. The company is governed by its Memorandum and Articles of Association dated 14 July 2010. In the vent of ihe Company being wound up members are required to contribute an amount not exceeding £1. The Board is responsible for the overall governance of the Company and is actively involv¢d 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 Directors are also known as Trustees for the puOseS of the Charity Commission.
TRANSFORMING LIVES AND COMMUNITIES REPORT OF THE DIRECTORS (continued) Risk management The directors have conducted a review of the major risks to which the charity is exposed. Financial risk is reviewed on a monthly basis having due regard to ongoing income and expenscs. Statement of directors, responsibilities Thc directors (who are the tNstees of Transfom]ing Lives and Communities) are responsible for preparing the directors, report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial y¢ar. Under that law the directors have prepared the fjnancial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Company law the directors must not approve the financial statements unless they are salisfied that they give a tNc and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resources, including incorne and expenditure for that period. In preparing these financial statements, the directors are required to.. select suitable accounting policies and apply them consistently. observe the methods and principles in the Charitie5 SORTr-FRS102' make judgements aiid accounting estiinates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material d¢partures disclosed and explained in the financial statement. and prepare the financial statements on the going concern basis unless it is inappropriat¢ to presum¢ that the company will continue in business. The directors are responsible for keeping adequate accounting records that aTC sufficient to show and explain the charitable company's transactions and disclos¢ with reasonable accuracy at any tine the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable stcps for the prevention and detection of fraud and othcr irregularities. 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 infonnation of which the charity's independent examiners are unaware. and they have taken all the steps that they ought to have taken as a director in order to make themselv¢s aware of any relevant accounts information and to establish that the charitable onjpany's independent exnineTS are awaTe of that inforniation. Objeetives and Activities (and how they deliver public benefit) The Company is a non-profit making entity. The principal actlvity of Transforn]ing Lives and Coinrnunities is that of a charity which is registered according to the law of Northern ITeland. The objects of the charity are the advancement of Christianity and the relief of poverty and the advancernent of health and the saving of lives and relief of persons in need as a result of povety, famine, war or other disaster, natural or otherwise among people in Mozambique primarily, but also in any part of the world ("the area of benefit"), and in particular:
TRANSFORMING LIVES AND COMMUNITIES REPORT OF THE DIRECTORS (continued) Objectives and Activities (and how they deliver public benefit) (continued) (a) to train leaders and volunteers who have skills in teaching, building, practical skills or community development so that they may work on projects promoted by the company in the area of benefit: to promote ChTiStianity in the area of benefit by preaching the Word of God. (b) In setting our objectives and planning our activities for the year the irustees have given careful consideration to the Charity Commission for Northcrn Ireland'% guidance on public benefit to ensure that the activities have helped to achieve the charity's purposes and provide a benefit to its beneficiaries. Summary of Activities Through strategic partnerships, Transfonning Lives and Communities (TLC) works to see the transforn]ation of lives and communities in Less Economically Developed Countries. Our primary goal is to partner with local churches to train and empower leadership to implement sustainable grass rools community development initiatives. In order to facilitate this, we will from tiine to time partncr with other non profit organisations to provide specialist resources and training. Our vision is to develop community development projects that will empowcr locals without creating dependence. Poverty, lack of education, poor health awareness, lack of clean drinking water, AIDS, disease and illiteracy cripple many communities. As Christians, we cannot ignore these gi-ipping needs. We believe that local churches can play a central role in bringing about positive change but they are hindered to do so because there is a lack of training and appropriate r¢sources. TLC seeks to harness the training and r¢sources needed to empower the churches to bring about transforn]ation. Already, we have partnership relationships with the missionary organisatton, OMS and the Evangelical Church of the Living Word in Mozambique. Our organisation has organised and shipped a container from Northern Ireland containing donated desks, chairs & library shelving for use by our partners to facilitate leadership training programmes at Maputo Bible Seminary and Mocuba Training C¢ntre. We have also shipped several containers from Northern Ireland to Mozambique containing donated wheelchairs and aids, which are used to reach out to via the Helping Hands initiative to disabled and needy people there. We have plans to expand the sphere of influence of TLC to more churches/communities across Mozambique and beyond. Wc desire to support church groups and help establish new ones. W¢ will support educational and training programmes through churches, training centres, schools and Bible seminaries. We promote health awareness (HIV awareness, Combating malaria etc.) and basic life skills for people to aid their survival. We encourage peoplelfamilies to create and live from sustainable incomes through savings progran]mes, micro-enterprise initiatives and skill training. Organisatiollally, we want to be prepared to provide disaster relief if ever required wlthin areas where we work. In the course of our work we may from time to time 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 Diieclors. Acquired fvnds will be allocated to appropriate projects by the board of directors. Funds will be transferrcd electronically to bank accounts within the countries wherein we work. Only the nominated person with authorisation to administCT the ndS will have access to the accounts. Financial reports will be preparcd 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 public benefit) (continued) Public Benefits The public benefits that flow from the purpose of the advancement of Christianity are the transfonnation in lives and communities. These benefits are denionslrated through teaching, training and empowcrment of community members and leaders. This purpose is not hannfill. The beneficiaries are church members, leaders and students in Mozambique, Mexico and other countries where partnerships are developed. These participants are trained and crnpowered to go into their cornmunities and bring about transforn]ation on a community scale. It is hard to statistically quantify the results but we do witness change in individual lives as they accept Christ and impact their community. There is no private benefit flowing from this purpose. Thc public benefits that flow from the PUTpose of the prevention or relief of povety include increascd ability of individuals and families to create and live from sustainable incomes. These benefits are evidenced through acquisition of skills leading to increased self-sustainability and the establishment and niaintenance of niicro-enterprises and centcrs for the inost margilizalised. Regular reports are rnade by staff on the ground and visits by directors to the projects. This purpose is not harn11. The beneficiaTies are those in poverty in Mozambique. Mexico and other countries where we work in partnership with local churches. The public benefits that flow from the advancement of education are trained and equipped community leaders. These benefits are demonstrated through educational and training progranimes in partnership with local churches through training centr¢s, schools and Bible seminaries with the pUoSe of nurturing holistic knowledge-based development. A particular emphasis is placed on teaching children to read with the obvious benefit to advance in Iheir general education. This purpose is noi hamiful. The beneficiaries include community and church leaders, students, adults and children. There is no privatc benefit flowing from this purpose. The public benefits that flow from the advancement of health are incrcased health awareness, independence and support for those most marginalized and their families. These benefits are evidenced through regular community health seminaTS, health dwareness and provision and modification of mobility aids. This purpose is not harn]ful. The beneficiaries are the general public in Mozambique who receive health awareness training, and those with specific health needs that w¢ are able to meet. There is no private benefit flowing from these purposes, The public benefits that flow from the advancement of community development include self-sufficient communities able to feed their families, send their children to school and pay for healthcare. These benefits are evÉdenced by our support of educational and training progrdmmes through churches, training centres, schools and Bible seminaries with the purpose of nurturing community transforn]ation. We encourage people/families to create and live from sustainable incomes through savings programmes, micro-enterprise initiatives and skill training. We seek to empower Christians to be salt and light In their communities, bringing hope through their message and actions {con)munity initiatives and projects). We seek to find practical ways to help those most marginalized from society. A current micro enterise project, making crafts to sell in Mozambique enables them to send their children to school and provide healthcare for their families. This purpose is not hannful. The beneficiaries are all those who live in the needy communities in the countries Rn which we work.
TRANSFORMING LIVES AND COMMUNITIES REPORT OF THE DIRECTORS {continued) Objectives and Activities (alld how they deliver public benefit) (continued) The trust's pUoSe of promoting Christianity also has the direct benefit of advancing conflict resolution and reconciliation. since Christianity teaches everyone to treat others as they would like to be treated, including those of different religious beliefs and practices. It forbids retaliation and promotes repentance, forgiveness and reconciliation. and teaches all members to treat those who differ with toleration and respect. This purpose is not harn11. The benefjciaries are communities in Northem Ireland and Mozambique. There is no private benefit flowing from this purposc. The public benefits that flow from the purpose of the relief of those in need is the transfonnation of lives and community through the saving of lives and many in particularly acute circumstances receiving strategic help. These benefits are evidenced through short tenn aid given, for example, in early 2015 after severe flooding in the central region of Mozambique. This purpose is not harn]ful. The beneficiaries are those in need in Mozambique and otlier countries where we work in partnership with local churches. Thcrc is no PTivate benefit flowing from tEiis purposc. Financial revieiv and funds policy During th¢ year the charity received donations of £20,796 (2023.. £43,755). On the expenditure side, expenses totalled £37,991 (2023: £32.744). At the start of the y¢ar th¢ charity held funds of £56,444, $0 at the year end the charity had funds totalling £39,249 to meet ihe continuing running costs of the company. These reserv¢s are held to fund future projects in Mozambique as the need arises. The company plans to continue its activities in the forthcoming years. Funds heRd as custodian trustee on behalf of other5 The clwity does not hold any funds on behalf of others. Small companies provision statement This report has been PTepared in accordance with the special provisions relating to companies subject to the small companies rcgime within Part 15 of the Companies Act 2006. Approved by the Board on I I, November 2024 and signed on its behalf by: Mr Samuel Phillips