2025-03-31-accounts - Redeemed Christian Church Of God ("Rccg") Majesty Court

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Charity No 1084528

REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT

Financial Statement For The Year Ended

31-Mar-25

Prepared by DTT Consultancy Ltd

REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT

TRUSTEES' REPORTS FOR THE YEAR ENDED 31ST MARCH 2025

The Trustees present their annual report together with the financial statements of The RCCG Majesty Court (the charity) for the ended 31st March 2025.

The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the

Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

The church is constituted under a Trust deed of 11th December 2000.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The management of the charity is the responsibility of the Trustees who are appointed and co-opted under the terms of the Trust deed.

c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

The induction process for any newly appointed member of the Trustees comprises an initial meeting with the Chair and other Trustees, followed by a series of short meetings with the Minister in Charge on the powers and responsibilities of the Trustees.

d. ORGANISATIONAL STRUCTURE AND DECISION MAKING

The church is organised so that the trustees meet regularly to manage its affairs. The day to day administration of the church is managed by the parish pastor and volunteers.

e. RELATED PARTY RELATIONSHIPS

Majesty Court is a member of the Redeemed Christian Church of God (RCCG)

which has parishes all over the world. The parish's relationship with RCCG and other parishes is governed by an "Agreement for Common Purposes".

f. RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

g. GRANT MAKING POLICY

The church supports visiting ministers of the gospel both within and outside the United Kingdom. Support is also given to RCCG Central Office, World Evangelism Mission, Festival of Life and other RCCG programmes.

The church supports other charities and missionary that shares its objects in advancement of Christian faith and relief of poverty. The church gives occasional grants to congregational members who are in need.

Page 1

REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

OBJECTIVES AND ACTIVITIES

a. POLICIES AND OBJECTIVES

The objectives of the church are:

The advancement of the Christian faith worldwide in accordance with the doctrines set out in the statement
of faith contained in the schedule.
The relief of poverty.

Each year our trustees review our objectives and activities to ensure they continue to reflect our aims.

In carrying out this review the trustees have considered the Charity Commission’s general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

b. STRATEGIES FOR ACHIEVING OBJECTIVES

The church has adopted the following strategies for achieving the above objectives:

organisation of seminars and events to address issues of relevance to the relief of poverty

and provision of care and support for the needy as appropriate;

planting of churches; and
support for other charities and events with similar objectives.
social action initiatives in the community

c. ACTIVITIES FOR ACHIEVING OBJECTIVES

The main activities of the church are as follows:

Sunday service
Sunday school study class for all ages and children
Weekly Bible Studies and house fellowships at various centres
Monthly Yoruba Church service for Yoruba native speakers and other interested members of the community
Monthly evangelism by the church in the community
Youth church focussing on programs for Young Adults and Youths within the church community

d. VOLUNTEER MANAGEMENT

The church is grateful for the unstinting efforts of its volunteers who are involved in service provision in various departments of the church, activities and office administration.

e. INVESTMENT POLICY AND PERFORMANCE

The trustees have decided that at present, funds should be retained in bank. Any change in such banking arrangements should be agreed by the board. As far as possible, funds will be retained in interest bearing accounts.

f. VULNERABLE BENEFICIARIES

The church works with vulnerable groups including children and make sure users are safe and protected from harm. Volunteers, employees and trustees have the right checks and assessments before they can work with a church. We regularly find out how charities can protect their service users. Relevant safeguards are in place to protect vulnerable people from abuse, and prevent abuse happening in the first place.

g. CONFLICT OF INTERESTS

No trustee is in a position where their duty as a trustee will be in conflict with any personal interest they may have.

h. COMPLAINTS HANDLING

We are committed to ensuring that people have all necessary support required to make a complaint. Complaints are accepted verbally or in writing, and can be formal or informal.

Anyone wishing to make a complaint will be provided with a Complaints Handling Statement, which summarises how a complaint about our service can be made.

Page 2

REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

REVIEW OF ACTIVITIES

The church undertook the following activities:

Feeding those in need in the community.
Provision of free community space for events relating to children, youth education, health, and well-being as may be required in the local community.
Ministering to children and keeping them busy with activities in term time and during holidays as may be required through our registered School club.
Providing personal hygiene items to members of the community.

-Community BBQ day "family Fund Day" to celebrate our community and reach out to members of our community.

Provision of transportation to and from place of worship for disadvantaged members of the community.
Organising seminars individually and jointly with other charities on effective parenting strategies and techniques for members of the community.
Engaging faith community members in sporting activities eg football matches during annual sports day
Working with other local charites to support community cohesion and peace.

FINANCIAL REVIEW

Members of the church have been generous this year. The statement of the financial activities shows net asset stand at £ 79,846 against the last year amount of £ 62,758.

RESERVES POLICY

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the church should be 3 months of annual expenditure. At this level, the trustees feel that they would be able to continue the current activities of the church in the event of a significant drop in funding.

PRINCIPAL FUNDING

This is provided mainly through voluntary tithes and offerings by the church members.

Page 3

REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

PLANS FOR THE FUTURE

FUTURE DEVELOPMENTS

Continuing to provide conducive commuity space for events in the local commuity

Continue within our community, annual family fun day and contious supports targetting people in need in our community.
Continue with quaterly seminar series on good parenting, values and responsible upbringing
More trainings on and understanding expectattations for people from overseas.
Giving health tips on how to to manage stress for adults and Coping with peer pressure for youths.
Working with other local charities to support youths in distress
Employability and CV writing training for the unemployed.

-We would continue to provide 'hot meal and warm clothings' for the homeless during Christmas in the community via a program called "SOUP Kitchen"

We are setting out plans to establish more house fellowships centres in more areas to cover member locations.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgments and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on 1st December, 2025 and signed on their behalf, by:

…………………………………………………..

Pastor Ayodele Emmanuel

Page 4

Independent Examiner's Report to the Trustees of

REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT

I report on the accounts for the year ended 31st March 2025

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts.

The charity's trustees consider that an audit is not required for this year (under Section 43(2) of the

Charities Act 1993 (the 1993 Act)) and that an independent examination is required. The charity's gross income exceeded £25,000 and I am qualified to undertake the examination by being a qualified member of ACCA. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under Section 43 of the 1993 Act
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 43(7)(b) of the 1993 Act); and
to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below. Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

DTT Consultancy Limited 36 Daffodil Close Hatfield Hertfordshire AL10 9FF

Date: 1st December, 2025

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REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG")	REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT	REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT	REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT	REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT	REDEEMED CHRISTIAN CHURCH OF GOD ("RCCG") MAJESTY COURT	1084528
	Annual accounts for the period
	Period start date	1st Apr 2024	To	Period end date	31st Mar 2025

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Programme Cost S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total incoming resources* Total funds brought forward *Total funds carried forward* Gains and losses on investment assets *Net movement in funds* *Total resources expended* *Net incoming/(outgoing) resources before* *transfers* Gross transfers between funds *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Other recognised gains/(losses) Prior year adjustment		Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04				Total last year £ F05

		216,237			216,237	224,112
		-			-	-
		205			205	42
		120			120	275
					-	-
		216,563	-	-	216,563	224,429


		173,129			173,129	171,325
		10,620			10,620	9,935
		-			-	-
		15,725			15,725	22,679
		-			-	-

		199,475	-	-	199,475	203,939
		17,088	-	-	17,088	20,490
		-	-	-	-	-
		17,088	-	-	17,088	20,490

		-	-	-	-	-
		-	-	-	-	-
		17,088	-	-	17,088	20,490
		62,758	-	-	62,758	42,268
		79,846	-	-	79,846	62,758

Page 6

RCCG - Majesty Court

Section B Balance sheet as at 31st March 2025

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
80,346	-	-	80,346	63,258
80,346	-	-	80,346	63,258

500	-	-	500	500

79,846	-	-	79,846	62,758

79,846	-	-	79,846	62,758

-	-	-	-	-
-	-	-	-	-

79,846	-	-	79,846	62,758

79,846	-	-	79,846	62,758
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

79,846	-	-	79,846	62,758

Date of approval Signature Print Name
		Pastor Ayodele Emmanuel		01/12/2025

Page 7

RCCG - Majesty Court

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* a Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

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RCCG - Majesty Court

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income) the
related expenditure	incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or facility
	received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service or
conditions	output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are no
performance conditions	conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year end.
	Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

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RCCG - Majesty Court

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
Tithes & Offering	122,619	165,275
Offering- Yorubaprogramme	47,354	2,346
Building	2,460	13,485
Gift Aid	36,150	33,412
Other	7,653	9,593
Total	216,237	224,112

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

Bank Interest	205	42
	-	-
Total	205	42

Special Donations - Love ThyNeighbour	120	275

Total	120	275

Page 10

Section C Notes to the accounts (cont)

RCCG - Majesty Court

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
Travel	-	-
Salaries	64,300	58,950
Office Administration	2,800	1,712
Postage,Printing& Stationery	189	361
Telephone & IT	3,068	3,142
Training	1,678	426
Music	-	374
Rent & Rates	84,555	87,520
Honourarium	1,950	2,000
Accountingfees	500	-
Bank Charges	595	629
Bills/Utilities	2,118	2,156
Conf & Hospitality	1,515	2,795
Admin Volunteer	-	3,700
Child & Youth	-	258
Equipment	-	839
Repairs & Maintenance	1,966	-
Cleaning& Waste collection	1,583	975
Multimedia	513	-
Professional fees	5,153	3,750
Insurance	645	1,466
Vechicle Maintenance	-	272
Total	173,129	171,325

Conference(Inc.anniversarycelebration)	7,800	5,985
Yoruba Church	-	2,300
Christmas Programs & House fellowshipLove feast	1,740	1,400
CommunityProgrammes	480	-
Youth Church	-	250
Africa Mission	600	-
Total	10,620	9,935




Total	-	-

Welfare	32	1,100
Donation	-	200
Outreach	268	7,706
Europe Mission	1,000	-
Annual Convention	1,100	2,200
RCCG Central Office	600	600
Evengelism	635	1,128
Regional Contribution	2,141	2,095
RCCG Congress	2,000	-
WEM	7,950	7,650
Total	15,725	22,679



Total	-	-

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RCCG - Majesty Court

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to

Other fees (for example: advice, consultancy, accountancy Number of trustees who were paid expenses Nature of the expenses Total amount paid 6.2 Fees for examination or audit of the accounts *Please provide details of the amount paid for any statutory external* Independent examiner’s or auditors' fees for reporting on the	Thisyear	Lastyear


	£	£
	*scrutiny of accounts and other services*
	This year £	Last year £
	500	500
	-	-

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RCCG - Majesty Court

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets 9.1 Cost or valuation

PA systems and instruments £	Church van £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-	11,700	-	12,844	-	24,544
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	11,700	-	12,844	-	24,544
-	11,700	-	12,844	-	24,544
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	11,700	-	12,844	-	24,544

-	-	-	-	-	-
-	-	-	-	-	-

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RCCG - Majesty Court

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Loans Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	Amounts falling due within		Amounts falling due after
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-		-	-
	-	-	-	-
			-	-
	500	500	-	-
	500	500	-	-

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