IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 1.7.23 30.6.24 30.6.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true true false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh065785702023-06-30065785702024-06-30065785702023-07-012024-06-30065785702022-06-30065785702022-07-012023-06-30065785702023-06-3006578570ns0:CharitableCompanyLimitedByGuarantee2023-07-012024-06-3006578570ns15:PoundSterling2023-07-012024-06-3006578570ns11:FRS1022023-07-012024-06-3006578570ns11:IndependentExaminationCharity2023-07-012024-06-3006578570ns11:SmallCompaniesRegimeForAccounts2023-07-012024-06-3006578570ns11:FullAccounts2023-07-012024-06-3006578570ns11:CharitiesSORP2023-07-012024-06-3006578570ns0:Trustee32023-07-012024-06-3006578570ns0:Trustee22023-07-012024-06-3006578570ns0:Trustee12023-07-012024-06-3006578570ns11:RegisteredOffice2023-07-012024-06-3006578570ns0:Activity82023-07-012024-06-3006578570ns0:Activity82022-07-012023-06-3006578570ns10:WithinOneYear2024-06-3006578570ns10:WithinOneYear2023-06-3006578570ns10:AfterOneYear2024-06-3006578570ns10:AfterOneYear2023-06-300657857012023-07-012024-06-3006578570ns10:PlantMachinery2023-07-012024-06-3006578570ns10:FurnitureFittingsToolsEquipment2023-07-012024-06-3006578570ns10:MotorVehicles2023-07-012024-06-300657857022023-07-012024-06-300657857032023-07-012024-06-3006578570ns10:OwnedAssets2023-07-012024-06-3006578570ns10:OwnedAssets2022-07-012023-06-3006578570ns10:PlantMachinery2023-06-3006578570ns10:FurnitureFittings2023-06-3006578570ns10:MotorVehicles2023-06-3006578570ns10:FurnitureFittings2023-07-012024-06-3006578570ns10:PlantMachinery2024-06-3006578570ns10:FurnitureFittings2024-06-3006578570ns10:MotorVehicles2024-06-3006578570ns10:PlantMachinery2023-06-3006578570ns10:FurnitureFittings2023-06-3006578570ns10:MotorVehicles2023-06-30
REGISTERED COMPANY NUMBER: 06578570 (England and Wales)
REGISTERED CHARITY NUMBER: 1142669


















REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

WORLD WIDE MISSIONARY MOVEMENT OF UK
(A COMPANY LIMITED BY GUARANTEE)

WORLD WIDE MISSIONARY MOVEMENT OF UK

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Reference and Administrative Details 1

Report of the Trustees 2 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Statement of Financial Position 6 to 7

Notes to the Financial Statements 8 to 15

WORLD WIDE MISSIONARY MOVEMENT OF UK

REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 30 JUNE 2024



TRUSTEES Ms E Bolivar Morales
Ms L J Bolivar Morales
Rev. R C Riojas Ayala


COMPANY SECRETARY Ms E Bolivar Morales


REGISTERED OFFICE 26 Squirrels Close
Swanley
BR8 7FF


REGISTERED COMPANY
NUMBER
06578570 (England and Wales)


REGISTERED CHARITY
NUMBER
1142669


INDEPENDENT EXAMINER Siva Yogan & Co Ltd
Chartered Accountants
3 Ilex House
94 Holly Road
Twickenham
TW1 4HF

WORLD WIDE MISSIONARY MOVEMENT OF UK (REGISTERED NUMBER: 06578570)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2024. 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).

STRATEGIC REPORT
Achievement and performance
Charitable activities
The charity's objects are for the public benefit and are to advance the Christian faith in accordance with the Statement of beliefs appearing in the schedule to the Articles of Association of the company, in London and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit and to fulfill such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity.

Financial review
Financial position
The charity had a surplus of £1,995 for the year (surplus for the year ended 2023- £1,432). The details are given in the statement of financial activities pages 5 to 15.

Financial and risk management objectives and policies
Management
The directors/company secretary and trustees named on page 1 have served throughout the year. The Articles of Association of the company govern the appointment of the directors/trustees.

They do not have any beneficial interests in the company. The liability of each director is a maximum of £10.00. All directors and company secretary of the company are trustees of the charity.

Induction and training
All trustees are familiar with the work of the charity. Considering the nature of the charity, it was considered not necessary to attend any training courses, but guidance was given to all trustees how to access Charity Commission web site and extract various information and guidance.

Risk management
The trustees review the financial systems on a regular basis. The trustees are confident that the members will provide sufficient resources in order to carry on the church activities.

Future plans
The charity is gradually recovering from the pandemic and the trustees consider income will increase over the future year.
* to have our own internet radio and live-stream (internet video programme) to accomplish our objectives
* to establish branches in London and other cities
* to work with other charities and provide accommodation and food for homeless

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The company was incorporated on the 28 April 2008. The Articles of Association and was amended on 21 April 2011 and registered on the 31 May 2011. The charity company is governed by the Memorandum and Articles of Association. The company obtained its charitable status on the 1 July 2011.

Organisational structure
The charity company has three trustees, one is the chairman, the other is treasurer and the third trustee is the company secretary.

WORLD WIDE MISSIONARY MOVEMENT OF UK (REGISTERED NUMBER: 06578570)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Related parties
An employee who conducts the church activity is also a trustee.

FUNDS HELD AS CUSTODIAN FOR OTHERS
Rev. Roberto Carlos Riojas Ayala holds the motor vehicle of the charity as a custodian and is held in trust for the charity.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 25 March 2025 and signed on the board's behalf by:





Rev. R C Riojas Ayala - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WORLD WIDE MISSIONARY MOVEMENT OF UK


Independent examiner's report to the trustees of World Wide Missionary Movement Of UK ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








M. Sri Ragavan FCA, FCCA, BFP, ACMA, CGMA.

Siva Yogan & Co Ltd
Chartered Accountants
3 Ilex House
94 Holly Road
Twickenham
TW1 4HF

25 March 2025

WORLD WIDE MISSIONARY MOVEMENT OF UK

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2024

2024 2023
Unrestricted Total
funds funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 95,843 77,404

Investment income 4 27 5
Other income - 1,210
Total 95,870 78,619

EXPENDITURE ON
Charitable activities 5
Church services 93,875 77,187

NET INCOME 1,995 1,432


RECONCILIATION OF FUNDS
Total funds brought forward 397 (1,035 )

TOTAL FUNDS CARRIED FORWARD 2,392 397

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

WORLD WIDE MISSIONARY MOVEMENT OF UK (REGISTERED NUMBER: 06578570)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2024

2024 2023
Unrestricted Total
funds funds
Notes £    £   
FIXED ASSETS
Tangible assets 13 7,720 11,965

CURRENT ASSETS
Debtors 14 1,904 2,355
Cash at bank 6,705 2,082
8,609 4,437

CREDITORS
Amounts falling due within one year 15 (4,558 ) (4,317 )

NET CURRENT ASSETS 4,051 120

TOTAL ASSETS LESS CURRENT
LIABILITIES

11,771

12,085

CREDITORS
Amounts falling due after more than one year 16 (9,379 ) (11,688 )

NET ASSETS 2,392 397
FUNDS 18
Unrestricted funds:
General fund 2,392 397
TOTAL FUNDS 2,392 397

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


WORLD WIDE MISSIONARY MOVEMENT OF UK (REGISTERED NUMBER: 06578570)

STATEMENT OF FINANCIAL POSITION - continued
30 JUNE 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 25 March 2025 and were signed on its behalf by:





Rev. R C Riojas Ayala - Trustee





Ms L J Bolivar Morales - Trustee

WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 26 Squirrels Close, Swanley, BR8 7FF.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.


WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued

Fund accounting
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at the present value of future payments

Limited by guarantee
The company is limited by guarantee. The liability of members, in case of winding up, is limited to a sum not exceeding £10 per each member.

3. DONATIONS AND LEGACIES
2024 2023
£    £   
Offerings at church 11,116 11,134
Tithes at church 62,273 52,695
Donations 22,454 13,575
95,843 77,404


WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


4. INVESTMENT INCOME
2024 2023
£    £   
Bank interest receivable 27 5

5. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 6) note 7) Totals
£    £    £   
Church services 92,377 1,498 93,875

6. DIRECT COSTS OF CHARITABLE ACTIVITIES
2024 2023
£    £   
Trustees' remuneration 9,075 8,500
Staff costs 7,099 5,255
Rent payable 19,623 16,096
Telephone 1,480 840
Postage and stationery 387 292
Advertising 43 236
Sundries 75 25
Rapairs and maintenance 1,883 591
Pastor's expenses 35,353 27,164
Travel and subsistence 3,656 3,624
Donations 6,380 5,039
Courses books and periodicals 1,156 2,794
Computer running cost 457 134
Depreciation 4,246 4,246
Interest payable and similar charges 1,464 1,638
92,377 76,474

7. SUPPORT COSTS
Governance
Finance costs Totals
£    £    £   
Church services 29 1,469 1,498

WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


7. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:
2024 2023
Church Total
services activities
£    £   
Bank charges 29 15
Independent examiner’s fees 560 560
Sundries 34 13
Accountancy-payroll fees 875 125
1,498 713

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 4,245 4,247
Other operating leases 19,623 16,096
Surplus on disposal of fixed assets - (1,210 )

9. INDEPENDENT EXAMINER'S
2024 2023
£    £   
Independent examiner’s fees 560 560

10. TRUSTEES' REMUNERATION AND BENEFITS
2024 2023
£    £   
Trustees' salaries 9,075 8,500

Trustees' expenses

The remuneration paid to the trustee, who conducts the church services, amounted to £9,075 (2023- £8,500).

A trustee and his expenses are met by the charity company amounting for £35,353 (2023-£27,164) for his accommodation and travel costs in providing church services.


WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


11. STAFF COSTS
2024 2023
£    £   
Wages and salaries 16,140 13,755
Other pension costs 34 -
16,174 13,755

The average monthly number of employees during the year was as follows:

2024 2023
Employees 2 2

No employees received emoluments in excess of £60,000.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 77,404

Investment income 5
Other income 1,210
Total 78,619

EXPENDITURE ON
Charitable activities
Church services 77,187

NET INCOME 1,432


RECONCILIATION OF FUNDS
Total funds brought forward (1,035 )

TOTAL FUNDS CARRIED FORWARD 397


WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


13. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2023 and 30 June 2024 2,289 13,520 15,438 31,247
DEPRECIATION
At 1 July 2023 2,288 13,134 3,860 19,282
Charge for year - 386 3,859 4,245
At 30 June 2024 2,288 13,520 7,719 23,527
NET BOOK VALUE
At 30 June 2024 1 - 7,719 7,720
At 30 June 2023 1 386 11,578 11,965

The net book value of tangible fixed assets includes £7,719 (2023-£11,578) in respect of assets held under finance leases or hire purchase contracts. The depreciation change in respect of such assets amounted to £3,860 (2023-£3,860) for the year.

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,904 2,355

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase (see note 17) 2,309 2,060
Social security and other taxes 27 -
Other creditors 1,628 1,560
Accrued expenses 594 697
4,558 4,317


WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase (see note 17) 9,379 11,688

17. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 2,309 2,060
Between one and five years 9,379 11,688
11,688 13,748

18. MOVEMENT IN FUNDS
Net
movement At
At 1.7.23 in funds 30.6.24
£    £    £   
Unrestricted funds
General fund 397 1,995 2,392

TOTAL FUNDS 397 1,995 2,392

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 95,870 (93,875 ) 1,995

TOTAL FUNDS 95,870 (93,875 ) 1,995


Comparatives for movement in funds

Net
movement At
At 1.7.22 in funds 30.6.23
£    £    £   
Unrestricted funds
General fund (1,035 ) 1,432 397

TOTAL FUNDS (1,035 ) 1,432 397

WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


18. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 78,619 (77,187 ) 1,432

TOTAL FUNDS 78,619 (77,187 ) 1,432

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.7.22 in funds 30.6.24
£    £    £   
Unrestricted funds
General fund (1,035 ) 3,427 2,392

TOTAL FUNDS (1,035 ) 3,427 2,392

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 174,489 (171,062 ) 3,427

TOTAL FUNDS 174,489 (171,062 ) 3,427

19. RELATED PARTY DISCLOSURES

A employee who conducts the church activity is also a trustee. He was paid a salary of £9,075 (2023: £8,500) and provided with costs £35,353 (2023: £27,164). His wife was paid £7,065 (2023: £5,255) in assisting his church activities.

His expenses are met by the charity are as below:

Rent £20,000 (2023: £19,800)
Council tax and utilities £3,615 (2023: £2,886)
Travel costs in providing church services £11,738 (2023: £4,478)
Total £35,353 (2023: £27,164).