## **Annual Report and Accounts of the Trustees of Rochford Community Church Trust**
## **for the year ended 31 March 2025**
A company limited by guarantee and registered in England and Wales no. 3769768 A registered charity no. 1077877
_**Legal and Administrative Information**_
_**Charity and Company Information**_ Full Name: Rochford Community Church Trust Working Names: Life Community Church Life House (The Building owned by the Trust) Rochford Community Projects Registered Office: 93 Golden Cross Road, Ashingdon, ROCHFORD, Essex. SS4 3DH Constitution: A company limited by guarantee and registered in England and Wales Governing Document: Memorandum and Articles of Association as amended on 4 October 2012 Company Registration: 3769768 Incorporated on 13 May 1999 Charity Registration: 1077877 Registered on 21 October 1999 Trustees / Directors: Susan H Liberty Nicholas C M Maxwell Ruth P Thorn Nicky Everett (Chair) Kristoffer Goring (Appointed 09/10/2024) Company Secretary: Roy Morgan Leadership Simon A. Ford (Senior Pastor) (Prayer & Planning Team) Andy Thorn Pete Everett Kerri Eves Gary Bunker Lisa Ford Susan Liberty _**Professional advisors**_ Bankers: Barclays Business Team Leicester, LE87 2BB Independent Examiner: Nick Spear ACCA Stewardship 1 Lamb's Passage, London, EC1Y 8AB Solicitors: Giles Wilson 5 Roche Close, Rochford, Essex, SS4 1PU
Rochford Community Church Trust
Page 2 of 17
_**Report of the Trustees**_
## _**History**_
Rochford Community Church was founded in March 1987 when the entire congregation of a local evangelical church embarked on a new venture. A change of name reflected a fresh, outward-looking approach, including the use of buildings which are familiar and accessible to the general public.
In 1999 the church was incorporated as Rochford Community Church Trust, a company limited by guarantee and a registered charity. In 2002 the working name Rochford Community Projects was adopted for use in connection with our wider community involvement. In 2012 the working name Number One (Rochford Shop) was adopted with regard to retail and community activities at a newly acquired premises. As explained below, in December 2014, the Trust adopted Community Church Rochford as its main working name. However, the working names Rochford Community Church, Rochford Community Projects, Number One (Rochford Shop) and Community Church Rochford have since ceased to be used. In September 2021 the Trust adopted Life Community Church and Life House as its working names to signal a new phase in the development of the vision of the church and Trust.
From the start the church was associated with the Cornerstone Network (latterly C.Net). This organisation was dissolved some years ago and links now continue with churches and individuals in England and abroad. The church is a member of the Evangelical Alliance.
In April 2018 the congregation of Ashingdon United Free Church (AUFC) joined with Community Church Rochford and the respective charities were merged from September 2019 to be known as Rochford Community Church Trust.
Under the merger agreement the Trust inherited a plot of land and the former AUFC church building, providing for the first time a permanent base around which its activities could be centred. The church building is held under an endowment limiting its continuing use “for the holding of religious services of an un-denominational character and for meetings and such other religious and social purposes as the Trustees think proper”. The original mission hall was replaced in 1999 by the current building and it remains within the province of the AUFC charity of which the Trust has become sole trustee. The Trust sees the acquisition of the building, known now as Life House, as both a challenge and an opportunity for development and outreach.
## _**Charitable objects**_
The following are the objects of Rochford Community Church Trust as specified in the Memorandum and Articles of Association:
- _(a) to advance the Christian faith in accordance with the Statement of Beliefs appearing in the Schedule hereto in the County of Essex and in such other parts of the United Kingdom or the world as the directors of the Charity (herein called “the trustees”) may from time to time think fit._
- _(b) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said County and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit;_
- _(c) to advance education in accordance with Christian principles by such means as the trustees may consider appropriate including by means of establishing and operating any educational establishment or establishments in the said County and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit;_
- _(d) to promote and fulfil such other charitable purposes beneficial to the community in the said County and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit._
Rochford Community Church Trust
Page 3 of 17
_**Our Vision**_ **COMMUNITY ON MISSION**
## **A Jesus centred community empowered to make disciples**
**A Jesus Community -** Jesus changes our lives by the power of the Holy Spirit. Therefore, we make spending time in the presence of God a priority. It’s the Holy Spirit who comes alongside (John 14:16), shows us where sin is in our lives (John 16:8), reveals Jesus to us (John 15:26) and empowers us live as disciples of Jesus (Acts 1:8)
**A Belonging Community -** We are adopted as God's son's and daughters into his family. God's family (the church) is where we can find friendship, belonging and purpose.
**A Serving Community -** We serve as children of God. We give our time, gifting and our resources generously to bless those in and those beyond our church family.
**A Discipling Community -** We grow in our relationship with God to become more like Jesus in the context of a discipling/training community so that we can fulfil the mission-
## **ON MISSION**
**Being on Mission together means we live out our faith in the context of community** , following Jesus where he is leading us and seeing the gospel displayed in word and action.
## _**Organisation**_
We concluded this period with five Trustees. Day-to-day management of the Church’s assets is delegated to the Leadership with certain matters including employment and property/land being reserved to the Trustees. New Trustees are appointed in accordance with the Articles of Association at a general meeting or by the existing Trustees. Financial matters are administered by the Finance Manager.
The spiritual leadership of the Church rests with Simon Ford and is worked out in the context of the Prayer & Planning Team which comprises of 7 people. We also seek spiritual support and oversight from others outside the church including Andy and Theresa Merrick who head up a partnership of church leaders called Kingdom Legacy.
The Church has no formal membership.
## _**Activities and achievements**_
In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission. A strong commitment to community involvement has continued with 2024/25.
Community activities take place in two contexts, activities managed by the Trust and activities managed by other organisations with which our members are involved. This commitment demonstrates that the Church’s activities and achievements are commensurate with its charitable objects.
During the year, members worked with or supported various local organisations. Links have continued with local schools. Many community groups hire our premises providing a range of activities which benefit the local community.
As usual, the Trust is grateful to the large number of volunteers within the church who support its activities.
Sunday gatherings continue to be recorded and content uploaded to YouTube, providing opportunities for individual participation in worship, prayer and communion. The majority of speakers are from within the Church, supplemented by visitors from other churches in the UK and abroad.
Smaller groups have continued to gather including youth groups, children’s groups, creative groups, prayer groups, bible study groups and home groups.
Overseas links have continued, particularly with churches and individuals in Poland, Turkey and Africa. We have also sought to strengthen links with other local churches.
Work has been completed on a new patio area to the rear of the building as well as a new children's play area providing a safe level area for outdoor social activities for all ages while we continue to improve and maintain the whole building to a high standard.
Rochford Community Church Trust
Page 4 of 17
We are currently developing a community garden, which includes all ages working in it.
The church is pioneering a Community Supermarket which is funded externally by grants and donations. It aims to serve people in the local community by providing access to affordable food and reduce the impact on foodbanks. The aim is for it to be self-sustaining and become a charity in its own right in the future.
## **Plans for the future**
## _**Grow our people through expressing our values in:**_
- Relationship (being a caring, loving and supportive community)
- Discipleship (seeking to become more like Jesus in the context of a discipling/training community)
- Releasing people (to consider new ways to reach out, serving beyond our church family)
## _**Grow our mission through:**_
- Connection - growing the community within, whilst looking at new models for mission and for new opportunities with schools, other churches and community groups.
- Listening - and prayerfully reviewing what we are doing and considering what we should be doing.
- Serving - where opportunities arise, for the benefit of those in our local community, especially those in need.
## _**Grow in excellence by:**_
- Building strong teams and groups to oversee areas of ministry.
- Developing our building to fulfil our aims and objectives and to enhance public benefit to those around us.
- Pursuing excellence in all we do.
## **Changes in personnel**
Kristoffer Goring (Appointed as trustee on 09/10/2024)
## **Financial Review:**
Income for the year amounted to £198,681 (2024: £106,320). Expenditure in the year was £142,846 (2024: £116,534).
Income less expenditure in the year resulted in a surplus of £55,835 (2024: deficit of £10,214)
Total funds at the year end to carry forward amounted to £361,658, comprising unrestricted funds of £78,355 (2024: £75,596), restricted funds of £63,303 (2024: £5,227) and endowment funds of £220,000 (2024: £225,000).
## _**Reserves Policy**_
The trustees have not designated a specific reserve fund but have determined that the charity should aim to hold unrestricted cash of no less than £30k (which equates to 3 months of unrestricted expenditure). The Trust’s income and expenditure are relatively stable, and it is not exposed to any significant financial risks. The general fund is maintained at a level sufficient to meet normal cashflow and most contingencies. A financial contingency plan has been put in place in order that the Leadership (Prayer & Planning) Team and Trustees have a clear process in order to address any adverse financial situations that may occur in the Charity in the future. In order to maintain and control the General Fund balance, a set of trigger points has been agreed between the Leadership Team and Trustees. Collectively, the leaders and trustees undertake regular monitoring and review of the General Fund balance and other elements of the annual budget.
Rochford Community Church Trust
Page 5 of 17
## **Risk Statement**
The Directors have reviewed the risks to which a small charity operating with few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.
## **Directors' Responsibilities**
Charity law requires us as Directors to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year.
1. Select suitable accounting policies and apply them consistently
2. Make judgements and estimates that are reasonable and prudent
3. State whether the applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the accounts.
4. Prepare the financial statements on a going concern basis unless it is inappropriate to presume
that the charity will continue in business.
We are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable us to ensure that the financial statements comply with the Companies Act 2006.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Approval**
Aug 1, 2025 This report was approved by the Directors on
and signed on their behalf by:
## N. Everett
---------------------------------------------------------------N. Everett (Aug 1, 2025 15:14:34 GMT+1) Mrs N Everett
Company number: 3769768 Charity number: 1077877
Page 6 of 17
Rochford Community Church Trust
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **ROCHFORD COMMUNITY CHURCH TRUST ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025 on pages 8 to 17 following, which have been prepared on the basis of the accounting policies set out on pages 10 and 11.
## **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.
## Nick Spear
Nick Spear (Aug 22, 2025 08:46:48 GMT+1)
Nick Spear ACCA
Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Aug 22, 2025
Page 7 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **Statement of Financial Activities**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## **Summary Income and Expenditure Account**
|Note
**INCOME AND ENDOWMENTS**
Donations and legacies
3
Other income and endowments
4
Total income and endowments
**EXPENDITURE ON**
Charitable activities
**5**
Total expenditure
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
£
102,292
88,598
-
190,890
99,757
7,791
-
-
7,791
6,563|
|---|---|
||110,083
88,598
-
198,681
106,320
119,009
18,836
5,000
142,846
116,534|
||119,009
18,836
5,000
142,846
116,534|
||(8,926)
69,762
(5,000)
55,835
(10,214)
11,685
(11,685)
-
-
-|
||2,759
58,076
(5,000)
55,835
(10,214)|
||75,596
5,227
225,000
305,823
316,037|
||78,355
63,303
220,000
361,658
305,823|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 10-16 form part of these accounts.
Page 8 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **BALANCE SHEET**
## **AS AT 31ST MARCH 2025**
|Note
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank
9
**CURRENT LIABILITIES**
Liabilities falling due within one year
10
Net Current Assets
**TOTAL NET ASSETS**
**FUND BALANCES**
Unrestricted funds
11
General Funds
Designated funds
Restricted Funds
11
Endowment Funds|Unrestricted
Restricted
Endowment
Total funds
Unrestricted
Restricted
Endowment
Total funds
Funds
Funds
Funds
2025
Funds
Funds
Funds
2024
£
£
£
£
£
£
£
£
28,906
-
220,000
248,906
19,505
-
225,000
244,505|
|---|---|
||28,906
-
220,000
248,906
19,505
-
225,000
244,505|
||6,897
-
-
6,897
4,886
-
-
4,886
44,652
63,303
-
107,955
52,946
5,227
-
58,172|
||51,550
63,303
-
114,853
57,831
5,227
-
63,058|
||2,100
-
-
2,100
1,740
-
-
1,740|
||49,450
63,303
-
112,753
56,091
5,227
-
61,318|
|||
||78,355
63,303
220,000
361,658
75,596
5,227
225,000
305,823|
||76,305
-
-
76,305
73,380
-
-
73,380
2,050
-
-
2,050
2,216
-
-
2,216
-
63,303
-
63,303
-
5,227
-
5,227
-
-
220,000
220,000
-
-
225,000
225,000|
||78,355
63,303
220,000
361,658
75,596
5,227
225,000
305,823|
_For the year ended 31 March 2025, the company was entitled to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies._
## _Responsibilities of directors/trustees:_
- _a._ The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act - however, in accordance with Section 145 of the Charities Act 2011 the accounts have been examined by an independent examiner whose report forms part of this document.
- _b._ The directors/trustees acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Directors and signed on their behalf by:
N. Everett N. Everett (Aug 1, 2025 15:14:34 GMT+1) N Everett Date: Aug 1, 2025 Company number: 3769768 The Charity number: 1077877
notes on page 10-16 form part of these accounts.
Page 9 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered the impact of Covid-19 and have concluded that its impact on net income will not be material
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
Investment income represents income generated by the charity's assets.
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
The cost of raising funds is not significant and has not been separately disclosed
Page 10 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
## e) Fixed assets and depreciation:
Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £5,000 when they are written off on purchase.
Refurbishment costs are written off as the costs are incurred.
Depreciation periods are as follows:
Freehold land Not depreciated Freehold buildings Over 50 years Fixtures and Fittings Between 3 and 10 years Motor Vehicles 5 years
## f) Pension scheme arrangements
- The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## g) Taxation
The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## h) Exemption from preparing a cashflow statement
The company has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.
## **3 Voluntary income**
|**Voluntary income**
General donations
Grants
Income tax recoverable
**Other income**
Hall hire
Church activities|Total
Total
2025
2024
£
£
117,682
78,536
48,100
3,435
25,108
17,786|
|---|---|
||190,890
99,757|
||Total
Total
2025
2024
£
£
6,214
5,714
1,577
850|
||7,791
6,563|
## **4 Other income**
Page 11 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## **5 Charitable activity**
|**FOR THE YEAR ENDED 31ST MARCH 2025**
**5**
**Charitable activity**||
|---|---|
|**a**
**Direct Charitable Costs**
Salaries, travel and expenses
Telephone and utilities
Catering
Conferences and training
Ministry and miscellaneous expenses
Repairs and renewals
Depreciation
Grants payable Note 5c
**b**
**Support & Administration**
Governance costs - independent
examination fees
Printing, postage and stationery
Subscriptions and professional fees
Insurance
**Combined charitable activity cost**|Total
Total
2025
2024
£
£
73,086
60,302
5,495
3,747
4,440
4,867
1,400
622
19,829
12,503
4,936
6,836
9,699
7,589
14,409
11,413|
||133,294
107,880|
||£
£
2,100
1,740
2,980
2,765
2,641
2,345
1,831
1,803|
||9,552
8,654|
||142,846
116,534|
Fees payable to Stewardship, other than for the annual accounts and independent examination, for payroll bureau services and consultancy services, totalled £842 (2024: £730).
## **c**
|**Grants**
Missionary support
The comparatives for the previous year are as follows:
Missionary support|Institutions
Individuals
2025
£
£
£
1,100
13,309
14,409|
|---|---|
||1,100
13,309
14,409|
||Institutions
Individuals
2024
£
£
£
250
11,163
11,413|
||250
11,163
11,413|
In 2025, no grants of over £1,000 were made to institutions (2024: 0)
Page 12 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## **6 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses**
|Gross wages, salaries & benefits in kind
Pension costs
Total staff costs|2025
2024
£
£
68,335
56,001
1,364
1,118|
|---|---|
||69,699
57,119|
The average monthly number of employees during the year was 4 (2024: 3). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:
|||Employer||
|---|---|---|---|
||Wages &|pension|2025|
||salaries|contributions|£|
|Members of key management|42,672|906|43,578|
||||43,578|
|The following amounts were payable in the previous year:||||
|||Employer||
||Wages &|pension|2024|
||salaries|contributions|£|
|Members of key management|41,631|874|42,505|
||||42,505|
No remuneration was paid to any other trustee during the year nor to any person connected to them.
Page 13 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## **7 Tangible Fixed Assets**
|**Tangible Fixed Assets**||
|---|---|
|Valuation (see Note 13)
At 1 April 2024
Additions
At 31 March 2025
Accumulated Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024|Motor
Land
Fixtures &
Total
Vehicles
& Buildings
Fittings
2025
£
£
£
£
-
250,000
25,893
275,893
7,000
-
7,100
14,100|
||7,000
250,000
32,993
289,993|
||-
25,000
6,388
31,388
1,400
5,000
3,299
9,699|
||1,400
30,000
9,687
41,087|
||5,600
220,000
23,306
248,906|
||-
225,000
19,505
244,505|
|**8**
**Debtors and Prepayments**
Tax recoverable
**9**
**Cash at Bank and in Hand**
Bank operating accounts
**10**
**Creditors: liabilities falling due within one year**
Accruals|2025
2024
£
£
6,898
4,886|
|---|---|
||6,898
4,905|
||107,955
58,172|
||107,955
58,172|
||2,100
1,740|
||2,100
1,740|
Page 14 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## **11 Funds**
During the year the movements in the charity's funds were as follows:
|_Restricted Funds_
Facilities
Hardship
Youth events
Cooking on a budget
Revive Community Supermarket
EPIC
_Endowment funds_
Endowed building
_Unrestricted Funds_
General
Tithe fund|Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
01.04.24
31.03.25
£
£
£
£
£
3,341
32,354
(10,031)
4,000
29,664
227
-
-
-
227
940
499
(200)
-
1,240
-
-
(3,000)
3,000
-
-
55,495
(4,846)
(18,685)
31,963
718
250
(759)
-
209|
|---|---|
||5,227
88,598
(18,836)
11,685
-
63,303|
||225,000
-
(5,000)
-
220,000|
||245,000
-
(5,000)
-
220,000|
||73,379
110,083
(108,484)
1,327
76,305
2,216
-
(10,525)
10,359
2,050|
||75,596
110,083
(119,009)
11,685
78,355|
|||
||325,822
198,681
(142,846)
-
361,658|
The assets and liabilities represented by the various funds are as follows:
||Bank & cash|Other net|Total|||
|---|---|---|---|---|---|
||balances|assets||||
||£|£|£|||
|Restricted funds|63,303|-|63,303|||
|Endowment funds (property)|-|220,000|220,000|||
|Unrestricted funds|44,652|33,703|78,355|||
||107,955|253,703|361,658|||
|e previous year the movements in the charity's funds were as follows:||||||
||Opening|Incoming|Outgoing|Transfers|Closing|
||balance|resources|resources|in the year|balance|
||01.04.23||||31.03.24|
|_Restricted Funds_|£|£|£|£|£|
|Facilities|7,008|1,300|(4,967)|-|3,341|
|Hardship|202|-|(275)|300|227|
|Youth events|176|812|(48)|-|940|
|Cooking on a budget|-|2,935|(3,012)|77|0|
|EPIC|-|1,559|(841)|-|718|
||7,386|6,606|(9,143)|377|5,227|
|_Endowment funds_||||||
|Endowed building|230,000|-|(5,000)|-|225,000|
||230,000|-|(5,000)|-|225,000|
|_Unrestricted Funds_||||||
|General|77,380|99,714|(93,931)|(9,782)|73,379|
|Tithe fund|1,271|-|(8,460)|9,406|2,216|
||78,650|99,714|(102,391)|(377)|75,596|
|||||||
||316,036|106,320|(116,534)|-|305,823|
In the previous year the movements in the charity's funds were as follows:
Transfers: during the year the church spent £7,000 on a new van for the Revive community supermarket, which has been capitalised in tangible fixed assets. An equivalent amount has been transferred out of the Revive restricted fund. Additionally some of the costs of employing staff for the Community supermarket have been re-charged as a transfer out of this fund.
Page 15 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
The assets and liabilities represented by the various funds are as follows:
|Restricted funds
Endowment funds (property)
Unrestricted funds|Bank & cash
Other net
Total
balances
assets
£
£
£
7,386
-
7,386
-
230,000
230,000
53,377
25,274
78,651|
|---|---|
||60,763
255,274
316,037|
## **12 Transactions with related parties**
During the year the charity received donations totalling £31,782 (2024: £16,380) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
During the year the charity also made the following payments to, or for, related parties:
- a) Peter Everett, who is closely related to Nicky Everett, who is a trustee, received employment benefits totalling £5,568 (2024: £0) for working as the Revive Supermarket Manager.
Except as disclosed in note 5 'Analysis of staff costs', there have been no other transactions with related parties during the year.
## **13 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £10.
## **14 Transfer and church merger**
During the year ended 31 March 2020 the church merged with Ashingdon United Free Church. The legal transfer of Ashingdon United Free Church to Rochford Community Church Trust ("RCCT") took place on 1st September 2019. As part of that process a parcel of land with limited value (not more than £5,000) was passed to the ownership of RCCT. A church building, held as endowment, was retained in the separate legal charity "Ashingdon United Free Church" (charity number 1077877-1) as advised by the Charity Commission, under the control of the Trustees of RCCT and therefore forming part of these accounts. If the charity were to dispose of the property, the permanent endowment (which includes the church building and land) would revert to the original donors or descendants. The valuation of that property was assessed by the Trustees as £250,000.
Page 16 of 17
## **ROCHFORD COMMUNITY CHURCH TRUST**
## **Detailed Statement of Financial Activities with Comparatives**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
|Note
**INCOME FROM**
Donations and legacies
3
Other income
4
Total income and endowments
**EXPENDITURE ON**
Charitable activities
5
Total expenditure
Transfers between funds
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|Total
Total
Funds
Funds
2025
2024
2025
2024
2025
2024
2025
2024
2025
2024
£
£
£
£
£
£
£
£
£
£
102,292
93,151
-
-
88,598
6,606
-
-
190,890
99,757
7,791
6,563
-
-
-
-
-
-
7,791
6,563
Unrestricted Funds - General
Unrestricted Funds - Designated
Restricted Funds
Endowment Funds|
|---|---|
||110,083
99,714
-
-
88,598
6,606
-
-
198,681
106,320
108,484
93,931
10,525
8,460
18,836
9,143
5,000
5,000
142,846
116,534|
||108,484
93,931
10,525
8,460
18,836
9,143
5,000
5,000
142,846
116,534
1,327
(9,782)
10,359
9,406
11,685
-
377
-
0
-|
||2,926
(4,000)
(166)
946
58,076
(2,159)
(5,000)
5,000
-
55,835
(10,214)|
||73,380
77,380
2,216
1,271
5,227
7,386
225,000
230,000
305,823
311,037|
||76,305
73,380
2,050
2,216
63,303
5,227
220,000
225,000
361,658
300,823|
Movements on reserves and all recognised gains and losses are shown above.
Page 17 of 17