Living Church Of God
Latest income
£824k
Latest spending
£803k
Accounts read
FY2025
Financial health, per FY2025 accounts
The accounts state that the charity reported a net surplus of £21,432 for the year ended 31 December 2025, resulting in total funds of £108,758. The trustees note that free reserves were £14,116, which is below the revised policy target of £100,000. The charity relies on grants from its parent organization to cover deficits and maintain going concern status.
What the accounts disclose
Highest-paid employee band: £60,001 - £70,000
“The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 2025 1 £60,001 - £70,000” — page 31
Per FY2025 accounts as filed with OSCR.
Reserves position: below the charity's own stated policy
“At the year end, total reserves amounted to £108,758 with free reserves being £14,116 (being unrestricted funds of £23,565 less fixed assets of £9,449).”
Per FY2025 accounts as filed with OSCR.
Payments to trustees: Ms S K Bennett (£5,533), Mr S Winnail (£49,674), and Peter Nathan (£67,687) received remuneration. K Nathan (trustee-connected) received £12,570.
“Ms S K Bennett was paid a total of £5,533 (2024 - £4,465) including gross pay, employer's national insurance and employer's pension contributions. Mr S Winnail was paid a total of £49,674 (2024 £46,650) including gross pay, employer's national insurance and employer's pension contributions. During the year, Peter Nathan received remuneration of £67,687 (2024 - £148,849, of which backpay from 2020-24 was £94,815).” — page 30
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Remuneration paid to Trustee Peter Nathan via parent charity
“During the year, Peter Nathan received remuneration of £67,687 (2024 - £148,849, of which backpay from 2020-24 was £94,815). This included gross pay and employer's national insurance. The remuneration, excluding employers NI, was paid from the Living Church of God (International) Inc. which amounted to £60,026 (2024 - £148,849) The amount has been shown as a gift in kind within donations and support staff costs.” — page 30
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Grant-in-aid from Parent Charity (Living Church of God International Inc)
“During the year, Peter Nathan received remuneration of £67,687 (2024 - £148,849, of which backpay from 2020-24 was £94,815). This included gross pay and employer's national insurance. The remuneration, excluding employers NI, was paid from the Living Church of God (International) Inc. which amounted to £60,026 (2024 - £148,849) The amount has been shown as a gift in kind within donations and support staff costs.” — page 30
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Grant-in-aid from Related Charity (Living Church of God France)
“During the year, Peter Nathan received remuneration of £67,687 (2024 - £148,849, of which backpay from 2020-24 was £94,815). This included gross pay and employer's national insurance. The remuneration, excluding employers NI, was paid from the Living Church of God (International) Inc. which amounted to £60,026 (2024 - £148,849) The amount has been shown as a gift in kind within donations and support staff costs.” — page 30
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Donations from Trustees
“During the year, Peter Nathan received remuneration of £67,687 (2024 - £148,849, of which backpay from 2020-24 was £94,815). This included gross pay and employer's national insurance. The remuneration, excluding employers NI, was paid from the Living Church of God (International) Inc. which amounted to £60,026 (2024 - £148,849) The amount has been shown as a gift in kind within donations and support staff costs.” — page 30
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Remuneration to Trustee-connected individual (K Nathan)
“During the year, Peter Nathan received remuneration of £67,687 (2024 - £148,849, of which backpay from 2020-24 was £94,815). This included gross pay and employer's national insurance. The remuneration, excluding employers NI, was paid from the Living Church of God (International) Inc. which amounted to £60,026 (2024 - £148,849) The amount has been shown as a gift in kind within donations and support staff costs.” — page 30
Per FY2025 accounts as filed with OSCR.