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2026-03-31-accounts

Rochford Community Church

Report and Accounts Year ended 31 March 2026

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

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) David Clayton (Appointed 11/02/2026) Kristoffer Goring (Resigned 21/01/2026)

Company Secretary: Roy Morgan Leadership Simon A. Ford (Senior Pastor) (Steering Group) Lisa Ford Nicky Everett Peter Everett Andy Merrick Theresa Merrick

The Leadership is supported by an Operations Team which helps deliver the strategy of the Church.

Simon A Ford Lisa Ford Peter Everett Kerri Eves Andy Thorn Susan Liberty Stephen Liberty Clare Maxwell Jodie White

1

Professional advisors

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
Content
Page
Legal and administrative information 1 - 2
Trustees' Report 3 - 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts 10 - 16
Detailed Statement of Financial Activities with 17
Comparatives

2

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, with the working name of Life Community Church.

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:

3

Our Vision

We are a community for every generation compelled by a vision to live for the GLORY OF GOD .

We desire to

Our Values

Our values describe the culture that we are intentionally aiming to grow in Life Community Church

Love

Loving like Jesus, welcoming, relational, honouring and accountable

Truth

Standing on the truth, proclaiming the truth and being authentic

Faith

Growing in our faith, walking by faith, believing God can do the impossible

Freedom

Living as children of God, free from the past, made whole, full of hope, joy and generosity

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 Steering Group and the Operations Team of 9 people. Some spiritual support and oversight come 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 2025/26.

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.

4

Efforts have continued to be directed towards improvement of our building ‘Life House’ and grounds. Work has been completed on a new Garden Room which has provided additional space for our Youth & Children’s ministries as well as additional room for the church’s other midweek activities. We have created a Community Garden which grows primarily fruit & vegetables, and this is open for anyone from the community to get involved. We are operating a mobile Community Supermarket in two locations in the area which is largely funded by Local & Regional Grants. This allows us to assist the local community who are on lower income to buy food at a lower price than most grocery retailers.

Sunday gatherings have now fully returned to being in-person, whilst we also record and upload content 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 and bible study groups.

Overseas links have continued, particularly with churches and individuals in Poland, Turkey and Zimbabwe. We have also sought to strengthen links with other local churches.

Plans for the future

Grow our people through expressing our values in:

Grow our mission through:

Grow in excellence by:

Changes in personnel

Kristoffer Goring (Resigned as trustee on 21/01/2026) David Clayton (Appointed 11/02/2026)

Financial Review:

Income for the year amounted to £127,116 (2025: £198,681). Expenditure in the year was £154,743 (2025: £142,846).

Income less expenditure in the year resulted in a deficit of £27,627 (2025 surplus of £55,835)

Total funds at the year end to carry forward amounted to £334,032 (2025: £361,658), comprising Unrestricted funds of £92,359 (2025: £78,355), Restricted funds of £26,673 (2025: £63,303) and Endowment funds of £215,000 (2025: £220,000).

5

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 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 and Trustees. Collectively, the leaders and trustees undertake regular monitoring and review of the General Fund balance and other elements of the annual budget.

Risk Statement

The Trustees/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 Trustees/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. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the accounts; and

  1. 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

This report was approved by the Trustees/Directors on Jul 31, 2026 and signed on their behalf by:

N Everett

N Everett (Jul 31, 2026 14:47:54 GMT+1) ---------------------------------------------------------------Mrs N Everett

Company number: 3769768
Charity number: 1077877

6

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 2026 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 3, 2026 16:31:05 GMT+1)

Nick Spear ACCA Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Aug 3, 2026

7

ROCHFORD COMMUNITY CHURCH TRUST

Statement of Financial Activities

FOR THE YEAR ENDED 31ST MARCH 2026

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
2026
2025
£
£
£
£
£
87,756
33,442
-
121,198
190,890
5,807
111
-
5,918
7,791
93,563
33,552
-
127,116
198,681
132,155
17,588
5,000
154,743
142,846
132,155
17,588
5,000
154,743
142,846
(38,591)
15,964
(5,000)
(27,627)
55,835
52,595
(52,595)
-
-
-
14,004
(36,630)
(5,000)
(27,627)
55,835
78,355
63,303
220,000
361,658
305,823
92,359
26,673
215,000
334,032
361,658

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.

8

ROCHFORD COMMUNITY CHURCH TRUST

BALANCE SHEET

AS AT 31ST MARCH 2026

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
2026
Funds
Funds
Funds
2025
£
£
£
£
£
£
£
£
50,138
-
215,000
265,138
28,906
-
220,000
248,906
50,138
-
215,000
265,138
28,906
-
220,000
248,906
5,453
-
-
5,453
6,897
-

-
6,897

38,628

26,673

-
65,301
44,652
63,303
-
107,955
44,081
26,673
-
70,754
51,550
63,303
-
114,853
1,860
-

-
1,860
2,100
-
-
2,100
42,221
26,673
-
68,894
49,450
63,303
-
112,753
92,359
26,673
215,000
334,032
78,355
63,303
220,000
361,658
90,053
-
-
90,053
76,305
-
-
76,305
2,305
-
-
2,305
2,050
-
-
2,050

-
26,673
-
26,673
-
63,303
-
63,303
-
-
215,000
215,000
-
-
220,000
220,000
92,359
26,673
215,000
334,032
78,355
63,303
220,000
361,658

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 related to small companies for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

N Everett N Everett (Jul 31, 2026 14:47:54 GMT+1) N Everett Date: Jul 31, 2026 Company number: 3769768 Charity number: 1077877

The notes on page 10 -16 form part of these accounts.

9

ROCHFORD COMMUNITY CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2026

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.

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

10

ROCHFORD COMMUNITY CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2026

d) Fund accounting

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.

i) Critical accounting estimates and areas of judgement

The charity’s property includes a building acquired on merger in 2020. The trustees have historically attributed negligible value to the land element. The carrying amount of the property at the balance sheet date is shown in Note 7. The valuation is subject to estimation uncertainty, particularly in relation to the allocation between land and buildings and the useful economic life of the building. A change in these assumptions could result in a material adjustment to the carrying value within the next reporting period.

3 Voluntary income

Voluntary income
General donations
Grants
Income tax recoverable
Other income
Hall hire
Church activities		 Total
Total
2026
2025
£
£
81,669
117,682
23,631
48,100
15,898
25,108
121,198
190,890
Total
Total
2026
2025
£
£
5,807
6,214
111
1,577
5,918
7,791

4 Other income

11

ROCHFORD COMMUNITY CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2026

5 Charitable activity

FOR THE YEAR ENDED 31ST MARCH 2026
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
2026
2025
£
£
79,581
73,086
5,530
5,495
2,506
4,440
1,905
1,400
20,822
19,829
7,500
4,936
12,581
9,699
11,244
14,409
141,669
133,294
£
£
1,524
2,100
2,700
2,980
8,107
2,641
742
1,831
13,073
9,552
154,743
142,846

Combined charitable activity cost

The fee payable to the independent examiner for preparing and examining the accounts was £1,860 (2025: £2,100); in addition the charity paid £763 (2025: £842) to Stewardship for payroll bureau services.

c

Grants
Missionary support
Relief of poverty
The comparatives for the previous year are as follows:
Missionary support		 Institutions
Individuals
2026
£
£
£
-
10,644
10,644
-
600
600
-
11,244
11,244
Institutions
Individuals
2025
£
£
£
1,100
13,309
14,409
1,100
13,309
14,409

In 2026, no grants were made to institutions (2025: £1,100).

12

ROCHFORD COMMUNITY CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2026

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses

Gross wages and salaries
Pension costs
Total staff costs		 2026
2025
£
£
76,526
68,335
1,362
1,364
77,888
69,699

The average monthly number of employees during the year was 4 (2025: 4). 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 leadership named on the Company Information page. Total employment benefits payable to key management for the year were as follows:

Employer
Wages & pension 2026
salaries contributions £
Members of key management 49,471 1,028 50,499
50,499
The following amounts were payable in the previous year:
Employer
Wages & pension 2025
salaries contributions £
Members of key management 42,672 906 43,578
43,578

Payroll costs included redundancy and termination payments totalling £5,754 (2025: £nil) and comprise statutory payments and ex-gratia payments where this was considered appropriate. Redundancy and termination payments are charged when the liability or obligation arises.

No remuneration was paid to any other trustee during the year nor to any person connected to them.

7 Tangible Fixed Assets

Tangible Fixed Assets
Cost / valuation
At 1 April 2025
Additions
At 31 March 2026
Accumulated Depreciation
At 1 April 2025
Charge for the year
At 31 March 2026
Net book value
At 31 March 2026
At 31 March 2025		 Motor
Land
Fixtures &
Total
Vehicles
& Buildings
Fittings
2026
£
£
£
£
7,000
250,000
32,993
289,993
-
-
28,813
28,813
7,000
250,000
61,806
318,806
1,400
30,000
9,687
41,087
1,400
5,000
6,181
12,581
2,800
35,000
15,868
53,668
4,200
215,000
45,938
265,138
5,600
220,000
23,306
248,906

13

ROCHFORD COMMUNITY CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2026

8
Debtors and Prepayments
Tax recoverable
Prepayments
9
Cash at Bank and in Hand
Cash at bank with immediate access
10
Creditors: liabilities falling due within one year
Accruals		 2026
2025
£
£
4,275
6,898
1,178
-
5,453
6,898
65,301
107,955
65,301
107,955
1,860
2,100
1,860
2,100

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
Sport Equipment
Endowment funds
Endowed building
Unrestricted Funds
General
Designated Funds
Tithe fund
Total Unrestricted Funds
Aggregate of Funds		 Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
01-Apr-25
31-Mar-26
£
£
£
£
£
29,664
-
(3,107)
(26,556) a)
-
227
200
600
-
556
383
1,240
878
(1,884)
-
234
-
3,650
-
-
3,650
31,963
25,755
(11,110)
(26,594) b)
20,014
209
2,170
(703)
-
1,676
-
899
(183)
-
716
63,303
33,552
(17,588)
(52,595)
26,673
220,000
-
(5,000)
-
215,000
220,000
-
(5,000)
-
215,000
76,305
93,563
(123,695)
43,879
90,054
2,050
-
(8,460)
8,715
2,305
78,355
93,563
(132,155)
52,595
92,359
361,658
127,116
(154,743)
-
334,032

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
2026
£
£
£
26,673
-
26,673
-
215,000
215,000
38,628
53,731
92,359
65,301
268,731
334,032

The transfers referred to above were made for the following reasons:

Capitalisation of the Garden Room facility of £28,813 and transfer of £1,988 restricted gift aid recognised as general a) unrestricted gift aid in the prior year.

b) Transfer of the Revive Community Supermarket employment costs expensed by the General Unrestricted Fund.

14

ROCHFORD COMMUNITY CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2026

In the previous 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
Designated Funds
Tithe fund		 Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
01-Apr-24
31-Mar-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
225,000
-
(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
305,822
198,681
(142,846)
-
361,658

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
2025
£
£
£
63,303
-
63,303
-
220,000
220,000
44,652
33,703
78,355
107,955
253,703
361,658

Restricted funds:

Facilities fund: Monies given for specific projects relating to the buildings. Hardship fund: Donations restricted to relieve those experiencing financial hardship. Youth events fund: Monies received from youth events to be used for Youth work projects/events.

Cooking on a budget fund: Grants received from local government for 6 weeks course on healthy cooking. Revive Community Supermarket fund: Grants and donations received to support over 100 local households.

EPIC fund: Monies received from various bodies to support the project focused specifically to adopted children & their parents.

Sport Equipment fund: Grant income received restricted for use on sports equipment.

Endowment funds

Endowed building fund: Land with a negligible value and church building valued at £250,000 by Trustees were obtained as part of the merger with Ashingdon United Free Church (charity number 1077877-1) during March 2020. If the charity were to dispose of the building, the permanent endowment would revert to the original donors or descendants.

Designated funds:

Tithe fund: Funded by 10% of our Donor receipts specifically for overseas mission.

15

ROCHFORD COMMUNITY CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2026

12 Transactions with related parties

During the year the charity received donations totalling £24,162 (2025: £31,782) 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:

Except as disclosed in note 6 '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.

16

ROCHFORD COMMUNITY CHURCH TRUST

Detailed Statement of Financial Activities with Comparatives

FOR THE YEAR ENDED 31ST MARCH 2026

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
2026
2025
2026
2025
2026
2025
2026
2025
2026
2025
£
£
£
£
£
£
£
£
£
£
87,756
102,292
-
-
33,442
88,598
-
-
121,198
190,890
5,807
7,791
-
-
111
-
-
-
5,918
7,791
Unrestricted Funds - General
Unrestricted Funds - Designated
Restricted Funds
Endowment Funds
93,563
110,083
-
-
33,552
88,598
-
-
127,116
198,681
123,695
108,484
8,460
10,525
17,588
18,836
5,000
5,000
154,743
142,846
123,695
108,484
8,460
10,525
17,588
18,836
5,000
5,000
154,743
142,846
43,879
1,327
8,715
10,359
(52,595)
(11,685)
-
-
-
-
13,748
2,926
255
(166)
(36,630)
58,076
(5,000)
(5,000)
(27,627)
55,835
76,306
73,380
2,050
2,216
63,303
5,227
220,000
225,000
361,658
305,823
90,054
76,306
2,305
2,050
26,673
63,303
215,000
220,000
334,032
361,658

17