Cljarity registration number: NtC104320
Light to the World Ministries
Annual Report aod Fitianc1￿ s￿teMeftts
for the p¢riod from l j￿ll8ry 2017 ￿ J l December 2017
J A Mc Clements & Co
Independent Exan)iner
Unit 25B Balljinena Busin&￿ Centre
62 Fenaghy Road
GalEorm
Ballirynen&
Co Antrim
BT42 IFL

Light to the World Ministries
ConteDts
Referellce and Adminigtrative Details
Trustees, Report
2to3
Slat¢ment of Tnjstees, ReSpo￿lbIlItieS
Indapendent Examinerfs Report
5t06
Sl&t¢mertt of FinonciAI Activities
Balance Sheet
Notes to the Financial Statements
9t0 11

Light to the World Ministries
Reference and Admlnistratlve Details
Trllsteey
Emie Siu)ms
Heather Simms
Hugh LDgan
Louiye LA)g4n
Prlnclpal Offi¢e
ToHThsertd Presbyterian Chvr¢h Hall
Charlty Reglstratlon Number
NIC104320
IndependeJJt F.%amlner
J A Mc Cl¢rnenL¥ & Co
Independent Examiner
Unit 25B Bullymena Busio¢ss CeniT¢
62 Fenaghy Road
CJalgont]
BtLllymen
Co Antritn
BT42 IFL
Pa8t%

Light to the World Ministrie5
Truslees, Report
The tr￿Stee￿ present the atjnual rcport together with the fiDallcial slatements of tbe cl]arity for the pcriod ¢nded
31 Dec6rnbEr 2017.
ObJt¢tlvts aedvltles
Objgcts aims
Light to the World Mini8tri¢8 promote¥ th¢ Chtistian Religion. It provides Sunday smice&lAct of Worship at a
premises on Townsend Street adjaccni to Interfocc within Wesi BelfasL and also runs week]y prayer mee1ings at
Conwpdy Mill in West Helfast. Its services and medings are open to all and all are welcome I￿espeCI]ve of dieir
rcligious or community background. The Ministry has plans to provide a chiidrcll's club for school aged
children which ￿11 draw its intake lar8ely from th¢ d¢prived arw of Belfayt and Educat¢ children coo¢erning
the Christian faith aTKi Christian values.
The Purpo8¢8 of the Charity
The ¢nJ8¢'s obje¢Lg e'Obj¢¢ls"O are 8pecificaUy restricted to the following..
{*) To 8dv8nce the Christian faith , in occordance with the Statement of Faith app¢ndix¢d as Schedule l. in
Such way8 and in 8uGh p&rt$ of the United Kingdom and the World as the Tn￿tee5 from time to time
mE4y think fit.
Ib) To provide opportuniues for Christians irrespective of their denomination or background io come
iogethcr in prayer and fellowship*
(¢) To Adi'anee any other exclusively chatirable purpose or purposes. a8 the tn]ste¢8 may tbink fi¢ which
are. or here&fter may be deemed chArithble under the law of Northem Ireland.
Publle benefii
The direet benefit that from this purposes the promorion of the Christian Faith and in¢reas¢ in access to
(.'hrislian Ministry and public acts of worshtp *thieh engages individuals in religious pt8¢ti¢¢. Th¢ miiii3try 18
inclusive and welooming Lo All to all and r¢a¢hes out ￿ld inoludo5 thos¢ who may no( oth¢rwis¢ engllg￿ with
organi8¢d religion.
Religion is re¢ognised as having the power to transform peopl¢'$ lives on a peThonal lev¢l, and lielps provides
moral and ethical frwiiework For people io live by. As gu¢h in tern￿ of public benefit it can also play an
iMport￿t part in building a better so¢i¢iy,
The Mini8ty ha5 started its work iu irtlerfacc ItKlltioi)s withill We8l Belf&st wliich it fccls most Lceds its
minisLry. It will A180 b¢ encoura8ing its congre8ation to be to b¢ involved in oth¢r in other charitable work to be
benefit of tkig wider comjnunity, and is reacbing out to members OF the communily who would othetivise not
attend & bhurch or take part in organi8ed religion.
By pri)viding opponuniues for people from different denominatio1￿1 background8 io Come together in pr&yer
and frllowyhip it is hoped to quietly work to build ioleraD¢e Ulldetstsndi￿ and bring u sense of fellowship
between Christians from different denominational and cultural backgrounds. within highly segre8&ted 2rea8 of
West Belf¥L8L
The Ministy currenily provides public a¢18 of Chrislian worship such a3 Sunday Services and prayer meetings.
It holds a Sunday Serwic&lpublic acrs of Worship at PTemises on Townsend Street adjacent to an InterfaGE within
West Belf￿t. Its ServiG¢s and meetitigs arc open to all and aLI are wrIc0￿C ittespeGliVe of theit ￿lIgiOuS or
oommunity background. The Ministy plan5 to provide a children's club fot school aged childre]4 which
will draw its intake largely from deprived are48 oÉBelfast alld educatc chiidreD concernillg the Cbrisiian faith
and Cbristian values. There is llo harllL
Pag¢ 3

Th¢ charity's beneficiarie8 alrrently are the pubiic within Ireian￿ ut potentially as the Ministy grows
il will op¢rat¢ e18¢wher¢ ID the w(Trrld and benefit the pubiic there a]so. There is no private benefit to any
individual. The Ministry is by UnP￿d volunteers who volunteer their tirne.
The MiDiStry grtsws it tnay decide to ewloy a part or full time P&SfDr in fvwre, but there are no inunediate plans
to do this. If this happen5 It beca￿ it is in the best it11e￿￿ts of the chan'ty and is necessary to enable the
n)ini8try to expand the sc(Trpe of its ¢h8ritable Any personal benefit will be incidentsl and Stri¢tly
regulated to etL8ure that at all times th¢ arrHDgemeD¢ is ne¢e88ary and in the interests of the charity.
Any arrnngern¢nt Nryll bc rcgulatd strictly in arxordancc with Articles 9 and 10 of the trust's congtitution and
the trnstees will ensure that any pOt￿lia1 conflict of inieresi is ll￿1￿￿ed appropriately in accordance with the
constitution and with charity law.
Th¢ ￿lder public b￿fit fTom the ¢lJarirable work ofthe Ministy
In specific exarnplcs sit¢d in thc ycction below, the direct benefits that flow frorn this purpose Are that children
from deprived areas will benefit from the educational and recreational activities offer by the MTni8ty, have
their conditions of life improi'ed. I'hrough thetr leisure-iime aetiviiies th¢y will be en¢tsuraged lo develop their
physi¢o1, mental, emotio￿] and spiriwal ¢ap4¢its¢S so that they grow to full n)awrity as individuals and
mevibers of so¢iety, to the beneflt of society.
The unemploy¢d and o¢ts¢r isolated individu41& will b¢ providcd with cducational and rccrearional facilities,
enhancing their social M'¢lfar¢, t8ck]ing 30cial isolalion, improvjng theiT Inental health and wellbeing and wher¢
appropri8tc, working ¢oward$ nwving into cmployment ond training. Wider wciery will benefii from the
increa8¢d independe￿¢ of these individuA18 and decTe&8¢ dqKndence on the public health 8ervices and benefits
The trLiSte¢8 eonfimi that they hAve eomplied th¢ requiT¢ni¢nts of the Cbarities Act (Northem Irel8J)d) 2008
And the Ac¢oun18 ¢t¢ were PTepurcd under the Charitscs (A¢ci)unt8 and Rcportsl Regulations INorLhern Irel&nd)
2015 to have due regard to the public benefit guidance published by (he Clwiiy COMI￿16910￿ for NorLhLm
Ireland.
Structure• governance 8nd m&rtagement
Naliire ufgov¢rniAg documenl
Gov#rnin8 doLumeni is the Conyti￿liO￿ prepared by the Tn￿
Page

Light to the World Ministrles
Trustee5' Report
Fln8Ld#l Instruments
ObJeciive.Y findpollcles
Th¢ Lharity's acuvilie8 expose it to k rtumber of financial ri8ks including rr¢dit r￿￿ CAsh flow risk ￿ld liquidity
risk. The use of financial derivauve5 15 govemed by the chariry's policies kpproved by ihe b02rd of tsustees,
which provide Myiiien principles on the u8¢ of fuwncial derivative5 to n￿nage thes¢ risks. The eharity does not
use deriY&tiv¢ financijl instsuments for sp¢cultttive purposes.
CvsliJ7fiiv rlsk
Thc Gharity's activtiies expose it prim4rily to the fjnanctal risk8 of chJnge8 in foreign ¢urren¢y ¢xchJnge rat¢s
id int¢rc$t rates, The clwity uses forei￿] exclJ&nge Cotivard contracts and interesi rate swap ¢ontra¢t8 10 hedge
thesc exposureg.
Interest bearing asseis and liabililtes are held ai fixed roie ￿ U16UTe ¢¢rtAinry of G48h flows.
Cr￿11￿$*
1.he charity'$ principRI financial a8seis are bank b&lan¢e8 and cash, ￿de and other receivable8, and inve¥tmen1s.
The chariry's credii risk is primarily attribuiable to trade rtt¢ivabl¢s. Th¢ hillollttts presented in the bAlttnce
shed are net of allowanccs for dryJbttul receivablcs. An allowance for impairni¢ttt 15 rn￿e wher¢ th¢re 18 an
id¢niified1098 ev¢nt whic14 based on w¢vious exp¢rience. is evidence of a reducuon LTI the recoverability ofthe
C&8h flow8.
I'lie credit risk on liquid funds 8t￿ derivative fwan¢ial instruments ts limiied because the ¢ounterpat1its are
banks with high credit.raiin85 ￿]gned by iniernaiiood er¢dii-raiin8 88encies.
The charity hai no %ignifi¢ani conceniration of ¢redit risk. with ¢xposure spread over i lar8e number of
count¢rpartie8 atsd euxtomers.
Ll¥iildlty rlsk
In QTd¥r to m8iniAin liquidity io ensure thai suffiei¢nt filrtds Are available rot on8oing operatiON4 &nd fiJtur¢
developmenis, the charity Uses a Inixture o(IonB-tenn and short-tcrni dEbt finance.
Further deiftils reBardin8 liquidiiy ri8k can be found ID the Stotenicni of aeeouAiill8 polici¢s in the fin&￿tI&l
8t&iemenls.
Tlie annual report was approved by Ihe tru51e¢s of th¢ ¢harÉty on 17 O¢iober 2018 and 8i8n¢d on it8 behalf by..
EDiie Simm8
Trustee
Tn￿tee
H¢ather
TwstE¢
Page 4
(LD

Llght to the World Mlni5tries
Statement of Trustees, Responsibillties
The m18tees are respongible for prepfiting the tnutees. report and the slat¢m¢nts in accordall¢e with tbe
Uniied Kingdom A￿ounting Sta]thrds Iunited Kingdom Generally Acc¢pted Accounting Practic¢) ￿)d
applicable law and re8ulaiion
The law applicable to charities requires the trusttts to prepare fina￿1￿1 statements for Each finoncial period
whiGh 8ive ll trne and fair view of the State of Affairs of the charity al￿ of the inconiing resources and
appliLation of resources of the charity for thai pwiod. In pr¢poriD8 these financial statetnents, the trngt¢e$ a
r¢quired to,.
$e]eLt 611ithble ac¢ountiug policies and then apply ihem cornistently,.
observe the method8 principles in the Cbarities SORP;
make judgements and ¢$timaies that are reasonable and prnden4
Btste whether applic4ble accouutinB slAlldards have been followed, subject to any material dep8th￿e9
disclosed and explained in th¢ fllMn¢io1 $iat¢m¢DlS; aod
pr¢phr¢ th¢ finanLial statements on the 8oin8 concem bAsts unless it 18 Inappropriate to pre9ume that the
harity will Lottlinue in business.
The trus¢e¢$ are re8pongible for keeping proper accounling T￿ordS thal disclose wilh r¢gson4ble a¢¢ura¢y at any
time the fiiian¢ial position of the charity and ellable ihem io ￿Ure iiiat the fuMiKial statements ¢omply with th¢
Cliarities A¢t (Northen) Ir¢latJd 2￿8, the applicable Clwitiey (Accounts and Reports) Re¥ulg4tions (Northern
Ireland) 2015, attd the provisions of the consiiiulion. lle uvs(tts are ttlso responsible for 8afe8u8rdii)g the
AS￿1￿ of the charity ind hence for iakin8 r¢asonable steps for the prevention and detection of fraud and other
knT¢gulariueJ.
Approv¢d by ihe tn￿ttt8 of the ¢I￿llY on 17th O¢iober 2018 8ign¢d on its beI￿lf by..
Ernie Simms
TA￿stee
ather Simn]8
Tru8t¢e
Page4 Lts•

Independent Examinerfs Report to the charlty trustees of
Llght to the World Ministries
I report on the accounts of the Light to the World Ministries for the year ended 31 December 2017.
Which are set out on page5 01 to 05.
Respectlve responsibilities of the charlty tNstees and examlner.
As the ch"arlty's tnjstee you are responsible for the preparation of the accounts in accordance with
the Charitie5 att (Northern Ireland) 2008.
It is my responsibility to
examine the accounts under section 65 of the Charities Art
follow the procedures laid down in the general Directions given by the Commisslon
under section 6519}b of the Charities Act
state whether particular matters have come to my attention.
8asls of Independent Examlnerfs Report
I have examined your charity accounts as ￿quired under section 65 of the Charities Act and my
examinatlon was carried out in accordance with the general Directions Eiven by the Charity
Commission for Northern Ireland under sectlon 65191 Ibl of the Charitles Act.
My examination included a review of the accounting records kept by the charity and comparison of
the accounts presented with those records. It also included consideration of any unusual items or
disclosures in the accounts, and seeklng explanatlons from you as charity trustees concernin8 any
such matters.
My role is to state whether any materlal matters have come to my attention 8ivin8 me cause to
belleve:
l. that accountings records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with these accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be
reached.
Page5&6

Independent Examlnerfs Statement
I have completed my examination and have no concerns in respect of the matters111 to14} listed
above and, in connection with the following the Directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawin8 to your attention.
Tony Mc Cl
ments
J A Mc Clements & Co
FIPA
Unlt 25B Ballymena Buslness Centre
62 Fenaghy Road
Gal8orm
Ballymena
BT42 IFL
Page5&6

Light to the World Ministries
Receipts and payments accounts
01101121117
3111212017
IIIC 104320
or
J A M¢ Clements & Co
Section A Receipts and payments
Vnr¢strl¢tL'd
funds
RestrScted
EDdo*meDt
fullds
To141 funds
L￿$t year
tothe
ne•res¢
to the Dearert to the nearest to the ne•rut
to the
neAre$l £
A1 Rocolpts
Oonglion5 & legac￿ & oiferfrus
Granls
14
Fundrfilslng ￿tIvItieS
Intere51 on dep05il vcwunt
01v1d￿￿ on Invèsimants
Mernb6rs' Subscrfptlons
Ch8rilailo Ir*dlTrg rec8
Renw rrom land & bU1￿1n￿l
0￿er charilabla recdpts
ncome
Annu81 Roluml
1,814
1.814
1,667
A2 Aa%•t and Invtstmpn¢ ial4¥1¥0
tables 18nd 2 In secllon T ollhe
piild8nc81.
Proceeds frorn Sa￿ offlxed a888t
Lofj￿ r¢p8ymni8 i•¢wved
A? Sub tot•1
Totalrn6•lpt$
l J14
1,814
A3 Piymènts
Co81 of lundralslrrfj w8nt8
Gro$$ Iraijlno Po￿0￿19
Invgsimenl management co$ts
D.'recl char118bl8 xlw
Grgnls 8 dona1k)￿ p8kl
Governanco costs
Olher¢o8ls
1,284
1,284
lJ50
530
530
317
AJ Stsb totsl
1.814
1,814
1,667
A4 Asset and Inv89tment purcha8•8
f801gs l 21n seGtw Toflh
uld8ncel
Purch98e ol Inve¥lmw#5
Loans madè
A4 Sub total
Totslwyments
1014
1,814
1,667
Nat of ye￿IptS/(pByrn0n1s}
A5 Transl8r9 between funds
A6 Cajh funds lat ythr end
Cash lunds th1$ ytr•r end
Page7

Llght to the wo￿￿ Mlnl3trl*$ NIC 104320
Section 8 Statement of assets and liabilities at the end of Ihe period
Perlod end d3t8' 31F12WdT
Unro$trt¢
lundy
Rostd¢i•d
funds
Ca19gTrflBS
Dètsiis
fund
Total fund$
Last yg•r
to
lo nvar•Btt
Bl C86h fund8
Curwi
06pD$It￿L
Total cash funds
OK
OK
Uhrèbtrietod
R•btllctsd
fund8
fund$
tO(IW*•tE
Total fun¢h
Lajt yoAr
to n¢vq91£
Delall
CknarLiblbloan
T4Are-14imduq
B2 Olhor rnonotwy
To
Currnrtt ¥WU•
Delalls
L••t
04r
B? Inv•8tm•nt iii•
TDtsI
iowNGh
•wtb•lo
Cwr•nivalu•
tlo
B4 A6B8ts r61alned
for th• Gh¥rlV• own
R•gW¢410
To
vur410￿ph
Mab41
RMJiaad
Amourfduo
La
To
Slgnod by two
leo3 M behalol•l
th&iwt••J
Swure
Prfnl N
D81e of
opproval
1511￿￿018
statewemolba&nce5

Liylit 10 Ihè Worfd MlnlstriÈs- NIC 10432D
Section C Notes to the Accounts
P$iiod end d)t*.' 31112Q017
C1 Nature and purposo of
funds (may b8 St8t8d on
anaI￿lS offunds worksheets)
Unr8siitciwJ furKis avwkblefDr gellernl rAJrwse¥ in 8ccordarrt8 the ¢h8rft￿S purposes. T
Cu*t*ns ar￿ orf8rng$ 8rn lo fund tw ¢Athe hall erKI th8 balanc4 8￿81$ lo fund
saary ofkne Min'.ster aThY Guest SreAkern8ThY conlritthg to weJ8ctafKI 8thnlnistrdllan c05ts. Thro15 no
r8Str,ci8d funds In 8ilh8r y8ar
Type ol icll¥ltyw pr4e¢l ¥ur4Mt4d
IIM
maLIg
C2 Grnnts
Ttstsi
Auth
ndol whlch Id
C3 Trusto• rgmunoratlon.
detall8
MLmb•rol
truits
C4 Tru*ts• eX￿n$*I. do1•11•
Nature ol rqlatlfmshl
Nature of Iran50¢￿On
owtandlty at
C5 Tran*actlon• wtth tru81008
and conn8Gtèd porson8
C6 Other Information

Llohl IQ thewomo M.1rt1¥trtes-NIC 1043
Pvrrd Erd 4TtE' 31Y2WIT
Additlonal analysis {11
Analyals of Mcolpts &nd pByrn•ntB
1 Don•ib
TatsloLYT•nt
p•
pth
7rAallui
fvn
*Onv￿¥t£
t)ff0drw8
1114
1,814
1,814
1.607
OK
2 Gr•nts
f¥hdv
od
To1•1
OK
OK
? Orom ree•lpt•fmm olh•reh•rtt•bl••¢iJvllS1•
ft•DlM¢￿*￿nd•
roW curr•nl
PDrtod
nth
4 Paym•Thl• Mlatlng dlr*¢tty to ¢h•rti*bl&
Toknlvjrrthl
pqrtod
toMrntE
lun
700
432
72
452
12
AdffllTr¥lr&l￿ll & looo tor
To¢#1

Addilional analysis121
5 Broakdown ol rgstrkl&d fund5
T47t￿
fvnd•
p•rtod
R¢cvlpt
Leo)¢1g9
R4calW from fvrdral
G(o£#'tradin
rec
Rotts fvum'¥rMI & buNdln
GroiÉ FfjC8lmsfrom
Sub totsl
dsfmm iqle 01￿Xed as89k•
leo
sub￿
lor1uTh1rd￿
mert
Inyosltngnirn
Puyinynts rolthi
diwti to
Grun1¥ uivj dona)orns
Q¢v8m¥[Ke￿It
01
Sub
PaymDnt• rnl•Ung lo ••s•t Ind InvMtm•nt
mvv•m•nl•
PwcliuSEts OIW amets
Purch20eollnvatherts
Sub lo141
TraMl•r• ¢¢1 Ilvoml fvnd•
SurpJLM I{¢W lory••r
NAture and
6* olfundts