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 pU￿oses. 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 pu￿OseS 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 ex￿nineTS 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 harn1￿1. 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 pU￿oSe 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 ente￿rise 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 pU￿oSe 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 harn1￿1. 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