Company registration number: NI641493 Charity registration number: 107843
Living Branch Ministries
known as
The Way Bible College (A company limited by guarantee) Annual Report and Financial Statements
for the Year Ended 30 June 2025
Living Branch Ministries
known as The Way Bible College
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2to 11 |
| IndependentExaminer's Report | 12 |
| Statement ofFinancial Activities | 13 to 14 |
| Balance Sheet | 15 |
| NotestotheFinancialStatements | 16to21 |
Living Branch Ministries
known as The Way Bible College
Reference and Administrative Details
Trustees
Trustees Jeannie Diane Hartley Mallory Anne Richardson Samuel Patrick Hartley Bruce Richardson Secretary Samuel Patrick Hartley Charity Registration Number 107843 Company Registration Number NI641493 Registered Office 43 East Mount Newtownards BT23 8SE Independent Examiner Mr John Hoyle 4 Brackenwood Drive Belfast BT8 6SQ
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Jeannie Diane Hartley Mallory Anne Richardson Samuel Patrick Hartley Bruce Richardson
Secretary:
Samuel Patrick Hartley
Statement of trustees’ responsibilities
The trustees (who are also the directors of Living Branch Ministries for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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° select suitable accounting policies and apply them consistently;
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° observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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° state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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° prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006and Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
The annual report was approved by the trustees of the charity on 14 November 2025 and signed on its behalf by:
~ % wieesel ON whe nt Samuel Patrick Hartley Company secretary and trustee
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
Report of the trustees (including Directors report) for the year ending 30 June 2025
The Trustees and Directors of the charitable company for the purposes of the Companies Act 2006, have pleasure in presenting their report with the unaudited financial statements of the charitable company for the year ended 30 June 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1 January 2019 (Charities SORP 2019 (FRS 102)), in preparing the annual report and financial statements of the charitable company, which are also prepared to meet the requirements for a directors’ report and accounts for company and charity law purposes.
REFERENCE AND ADMINISTRATIVE DETAILS
Company Registration number
N1641493 (Northern Ireland)
HMRC Charity Registration number
NI01150
Charity Commission for NI Registration number NIC107843
Registered office
43 East Mount
Newtownards
BT23 8SE
Directors
The Directors who served the charitable company during the year and up to the date of approval were as follows:
Diane Hartley
Sam Hartley
Mallory Richardson
Bruce Richardson
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
Independent Examiner
John Hoyle FCCA
4 Brackenwood Drive
Belfast
BT8 6SQ
Bankers
Ulster Bank
11-16 Donegall Sq East
Belfast BT1 SUB
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Living Branch Ministries formed a company limited by guarantee, with company number N1641493 on 17 October 2016 and registered as a charity with the Charity Commission for Northern Ireland NIC107843 on 17th May 2021 The company is governed by its Articles of Association.
Organisational structure
Living Branch Ministries has a Board of Trustees which meets formally a minimum of twice a year and is responsible for the strategic direction and policy of the charity. There were two meetings of the directors in this accounting period.
For the period covering this report the Board had four members. The day-to-day management and operation of activities is carried out by the founders of Living Branch Ministries Sam and Diane Hartley.
Recruitment and Appointment of Board of Directors
The Directors of the company Sam and Diane Hartley are also charity Trustees for the purposes of charity law.
The Directors of the company are elected through the consideration of other Directors and based upon examination of their Christian faith, character and conduct. The present Directors have a good knowledge of the ministry, how it operates and its plans and vision for the future. They have shown strong leadership in their contribution to the decision making within the ministry as well as in how they serve in the ministry in terms of leading and participation in various aspects of the ministry. They are keen to ensure that their contribution, and that of the ministry itself always benefits and adds value to those impacted by Living Branch Ministries. The Directors are committed to the ministry, as evidenced by their contribution as Directors, attendance at meetings and how they help others within the ministry.
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
Risk Management
The Board has assessed the major risks to which the charitable company is exposed, in particular those related to its operations and finances, and systems and procedures have been established to mitigate those risks.
PUBLIC BENEFIT STATEMENT
The Trustees have complied with the duty to have due regard to the Charity Commission for Northern Ireland's statutory guidance on the public benefit requirement issued under the Charities Act (NI) 2008.
OBJECTIVES AND ACTIVITIES
The Way Bible College, operated by Living Branch Ministries, remains based at 32A York Road, Belfast. The college upholds high standards in its educational offerings, as it is regulated and accredited by the Open College Network Northern Ireland. All necessary updates to comply with OCN regulations have been diligently implemented throughout the year.
The year to 30 June 2025 has been one of continued charitable activities and provision of Public Benefit in many areas. The Trustees would like to thank all volunteers, staff, and all involved with the Charity's activities this year.
A central objective of Living Branch Ministries is to ensure that learning remains both accessible and affordable for all individuals who wish to explore and achieve their potential. The educational approach focuses on integrating scientific and biblical principles that govern life, with the aim to enhance participants' quality of life and help them discover and develop their God-given purpose.
The course curriculum is designed to unlock and nurture potential, especially for those who may not have previously had the opportunity to develop or advance their learning. It also provides a platform for building upon prior knowledge, supporting both personal growth and academic progression. The course is inclusive and open to anyone with the desire to learn, regardless of their previous educational background.
Accessibility remains a key priority, and as such, three distinct learning pathways are offered: endorsed OCN courses at Level 3 and Level 2, as well as a Certificate of Attendance for individuals who may not feel academically inclined but are eager to participate in the course. This flexible approach ensures that everyone interested has the opportunity to benefit from the educational programmes provided by Living Branch Ministries.
Additionally, during the operating year, Living Branch Ministries continued to provide opportunities for spiritual and personal development through its regular Tuesday evening Bible study sessions. These sessions were conducted via Zoom, allowing participants to join remotely given that many members would otherwise face difficulties attending in person due to travel constraints.
The specific aims and objectives of Living Branch Ministries are as follows:
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
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The prevention or relief of poverty
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The advancement of education
° The advancement of religion
° The relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
ACHIEVEMENTS AND PERFORMANCE
Below is a briefreport on how Living Branch Ministries has fulfilled our aims and objectives:
The prevention or relief of poverty:
The above objective has been met by:
Living Branch Ministries is committed to enhancing the quality of life for individuals by imparting core principles that help unlock personal potential. Our approach centres on fostering an understanding of personal worth, particularly by exploring and affirming each individual's identity.
In addition, we deliver practical life skills training designed to protect and enrich lives. For instance, we offer guidance on setting healthy boundaries, which empowers individuals to make informed choices and safeguard their wellbeing.
We also focus on building self-confidence by helping individuals recognise and make use of their previously untapped skills. By equipping people with abilities that can improve their employability or contribute to their personal development, we lay a foundation for positive growth in all aspects of life. Our commitment is to ensure that everyone we support is given the tools they need to realise their full potential and thrive in their communities.
A number of our students come from economically disadvantaged backgrounds and face challenges in accessing technology, such as computers and the internet. To address this, we are actively working with these students to teach them essential word processing skills, utilising borrowed equipment to ensure no one is left behind in their learning journey.
We are also committed to supporting students who have experienced addiction. Our approach includes signposting and making referrals to appropriate support services, as well as offering ongoing guidance. Education around the harmful effects of addiction and the importance of setting healthy boundaries forms a key part of this support.
During the year the charity extended the range of its beneficiaries. For the students the charity delivered training on practical life skills training, such as monetary budgeting, to help students organise their finances on a secure footing. In addition, in June 2025 the general public were invited to attend free workshop sessions on how an enduring power of attorney operates and the importance of making and executing a comprehensive will. We extended a warm welcome to residents from a nearby nursing home, inviting them to join us for fellowship, refreshments, and prayer. In addition to these regular gatherings, we provide hampers and gifts to all the residents during the December holiday period, ensuring they feel valued and supported within our community.
The advancement of Education:
The above objective has been met by:
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
Direct benefits include training and equipping for people's benefit, as well as for their families and the community by way of personal development, education, equipping for further education, jobs, and preparation for life and Christian ministry.
° Tuesday night Bible study continues to take place on Zoom where all attendees are encouraged to participate in the study and bring forward their own understanding of the scripture. During the reporting period the group has continued with a deep study of the book of Revelation and have now moved into a study of the book of John.
e Within the Bible College we have provided | to 1 tuition for 1 student to help solidify principles learned whilst in rehabilitation, to help create a sound foundation and promote a healthier lifestyle. This student graduated from his first year of studies, which is a significant milestone as he had no formal education. We have also supported this student with family mediation, signposting for counselling, and housing and employment concerns. We have encouraged students to develop their gifts and skillset through practical sessions whereby they have the opportunity to practise their strengths. Additionally, we have used the skills of other students as mentors which have also helped develop their confidence.
° We have a number of students who have not completed formal education or earned qualifications and with | to 1 tuition and/or mentoring these students have made significant progress towards completing their portfolios. ° We have also provided skills training for students with the potential to teach.
© We also hosted a free banner making course (facilitated by one of the students), who taught sewing, painting and other skills to participants.
The advancement of Religion:
The above objective has been met by:
As a Christian organisation we provide a Tuesday night bible study (via zoom), a Sunday moming meeting, and we have set up a Bible College in conjunction with the Open College Network (OCN), whereby we incorporate the advancement of Christian principles with an OCN endorsed course. ° The purpose of the College is to help teach people their core identities according to God's original blueprint for their life and scientific principles. We aim to equip people to change established negative thinking patterns and replace them with healthy productive ones that will help individual overcome challenging circumstances. We believe that what we offer is a unique integrated learning experience to combine contextual biblical knowledge with related practical teaching that equip students to find and establish their destiny and purpose, whilst building character and confidence to empower them to make necessary adjustments to enhance their quality of life, improve relationships, reduce stress and improve employability opportunities.
The relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage:
The above objective has been met by:
We currently have around 19 students with a mix of full and part-time students. Current students are from various backgrounds, abilities, and cultures. We have 4 different nationalities represented within this group [English, Irish, Finnish, Filipino] with 1 student having English as their second language. At least five students are over 65 years of age. The college has several students with disabilities which are all catered for.
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
Future Plans for The Way Bible College
During our first full year as sole tenants of the York Road premises, we have been able to create a stable and welcoming environment that has significantly enhanced our ability to serve the local community. The premises have enabled us to offer a regular Sunday service, providing a consistent place of worship and fellowship for attendees. In addition, we have facilitated various charitable and community functions in collaboration with other ministries, further extending our reach and impact.
The availability of the premises has also allowed us to support other organisations by hosting their board meetings and fundraising events, particularly for ministries that lack their own facilities. Examples of these include support for missionaries and those providing bereavement counselling for children, ensuring these vital services continue to be accessible to those in need.
We have observed ongoing growth in both the College and our current activities. Feedback from students indicates marked improvements in mental health, the ability to set and maintain healthy boundaries, and overall stability in coping with life’s challenges. Many students have highlighted the College as a safe environment that fosters a strong sense of community and belonging.
Looking ahead, we aspire to continue this positive momentum by maintaining and expanding the wide range of support and educational opportunities we offer, ensuring we remain well-equipped to meet the evolving needs of our community in the years to come.
FINANCIAL REVIEW
Financial Position
The accounts on pages 11-19 set out the income and expenditure of the charitable company, as well as its financial position at the year end.
The accounts show an overall surplus of £6,736 for the year in unrestricted funds, there being no restricted funds. The total unrestricted funds are £18,334 as at 30th June 2025.
Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
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Living Branch Ministries
known as The Way Bible College
Trustees' Report
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The Trustees and the Directors of Living Branch Ministries for the purposes of company law are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Directors are required to
Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the Charity SORP 2015 (FRS102).
Make judgements and estimates that are reasonable and prudent.
State whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.
/Prepare the financial statements on the going concern basis unless it is inappropriate to /presume that the charitable company continue in operation,
The Directors are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time 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 steps for the prevention and detection of fraud and other irregularities.
INDEPENDENT EXAMINER
John Hoyle FCCA will be proposed for re-appointment at the forthcoming Annual General Meeting,
SMALL COMPANY PROVISIONS
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board Of Trustees 14 November 2025.
Sam Hartley Director
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Diane Hartley Director
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