2025-06-30-accounts - The Rhema Mission

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REGISTERED COMPANY NUMBER: 04792839 (England and Wales) REGISTERED CHARITY NUMBER: 1099434

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

THE RHEMA MISSION

THE RHEMA MISSION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

	Page
Report of the Trustees	1 to 5
Independent Examiner's Report	6
Statement of Financial Activities	7
Balance Sheet	8 to 9
Notes to the Financial Statements	10 to 18

THE RHEMA MISSION (REGISTERED NUMBER: 04792839)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

a) To advance the Christian Religion.

b) To relieve persons in Uganda who are in need, hardship and distress.

c) To promote education in accordance with the principals of the tenets of the christian faith by establishing and maintaining a Church, Bible School, Day School and Health Centre.

Page 1

THE RHEMA MISSION (REGISTERED NUMBER: 04792839)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Continuation of renovation & improvements to Rode Heath Chapel.
Pastoral support given to both Church members & village residents, including home visits, telephone contact & help with transport to medical appointments & shopping.
Raising awareness of the Church & inviting local people to engage with services & special events via email, local groups on social media, our own social media groups & via leaflet drops.
Monthly family Sunday school started in January 2025 (free event) open to families from the community to come together for bible stories, crafts, games & food. Continued on the third Sunday of each month unless another special event was on, i.e. Easter, Summer & Christmas.
Facilitated community carol singing around the Christmas tree in Rode Heath, including provision of carol sheets & sound system to play backing tracks for carols, followed by refreshments at local public house.
Easter Family Funday (free event) for the community including games, crafts & activities for all the family. - Summer Family Funday (free event) for the community including bouncy castle, soft play, crafts, games & activities for all the family.
Pumpkin Party - Halloween alternative (free event) to celebrate everything that is good, inviting families to drop in for some positive fun & games in a safe space.
'The Christmas Story' (free event) for the community including crafts, gifts, soft play, Christmas themed drama, & opportunity to interact with animals from the Mini Mobile Farm.
Acting as local drop-off point for Alsager & District Foodbank, including a special Harvest Festival service for donations of non-perishable food items.
Harvest Festival event collecting non.
Knit and Natter group meeting on a bi-weekly basis, open to all members of the community to provide friendship & support. Knitted items made & donated to homeless charity. Pastoral support offered & provided to group members.
Supporting homeless charity in Stoke on Trent with knitted items from Knit & Natter group to be distributed to the homeless to help them keep warm.
Woolen hats knitted for new born babies & donated to local maternity unit.
Little Tots Baby & Toddler group meeting on a weekly basis, providing a place for parents/grandparents to bring their babies or toddlers to interact with each other, along with friendship & support for the adults.
Weekly prayer meetings and bible studies followed by refreshments, open to all who would like to attend.
One Heart Israel Sunday event, raising money & awareness of the charity "One Heart Israel" who seek to bring Jews & Arabs together in a ministry of reconciliation, Christian worship & service.
Financial support given to Christian Ministry taking aid & relief to injured & displaced people in Ukraine.
Sunday morning services at Rode Heath Chapel which were also live streamed or recorded & uploaded to YouTube to support those unable to get along in person or who wanted to watch around the world.
School assemblies conducted every half term at Whitegate Primary School near Northwich, Cheshire.

FINANCIAL REVIEW

Reserves policy

The Trustees have reviewed the Charity's needs for reserves in line with guidance issued by the Charity Commission.The Trustees meet on a quarterly basis. Income and Expenditure is monitored on a regular basis to ensure they are adequate for the Charity's needs.

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THE RHEMA MISSION (REGISTERED NUMBER: 04792839)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 JUNE 2025

FINANCIAL REVIEW

General Overview of the year

The income of the charity amounted to £38,214 (2024 - £38,416) . Expenditure amounted to £42,396 (2024 - £43,098).

FUTURE PLANS

Senior Citizens Group.
Development of Fellowship & Support Groups for men & the elderly.
Development of work into local schools.
Children's Holiday Club.
Youth group to meet the needs of the young people in the church and the area.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as a company, limited by guarantee and is therefore governed by a Memorandum and Articles of Association dated 9 June, 2003.

Recruitment and appointment of new trustees

The charity seeks the appointment of new Trustees from persons who share the same ethos seeking to identify those considered suitable to provide a balance of skills and strengths.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04792839 (England and Wales)

Registered Charity number

1099434

Registered office

18 Heath Avenue Rode Heath STOKE-ON-TRENT ST7 3RY

Trustees

Mr S King Mrs. A King Mrs. A Scoffins Mrs. A James Mrs J L Ashton Mr C S Ashton Miss A Scoffins Mrs S Parr (appointed 17.11.24)

Company Secretary

Mr S King

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THE RHEMA MISSION (REGISTERED NUMBER: 04792839)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Miss C. M. Tams Smethurst & Co 12 Abbey Road GRIMSBY DN32 0HL

PUBLIC BENEFIT

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit and complied with section 17 (5) of the 2011 Charities Act when reviewing the aims and objectives prior to planning and developing activities.In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees (who are also the directors of The Rhema Mission for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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 judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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THE RHEMA MISSION (REGISTERED NUMBER: 04792839)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

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

Approved by order of the board of trustees on 17 March 2026 and signed on its behalf by:

Mr S King - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RHEMA MISSION

Independent examiner's report to the trustees of The Rhema Mission ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

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:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Miss C. M. Tams

Smethurst & Co 12 Abbey Road GRIMSBY DN32 0HL

18 March 2026

Page 6

THE RHEMA MISSION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

----- Start of picture text -----
30.6.25 30.6.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 35,580 2,615 38,195 38,393
Investment income 2 - 19 19 23
Total 35,580 2,634 38,214 38,416
EXPENDITURE ON
Charitable activities
Core 39,811 2,585 42,396 43,098
NET INCOME/(EXPENDITURE) (4,231) 49 (4,182) (4,682)
Transfers between funds 12 360 (360) - -
Net movement in funds (3,871) (311) (4,182) (4,682)
RECONCILIATION OF FUNDS
Total funds brought forward 152,514 1,733 154,247 158,929
TOTAL FUNDS CARRIED FORWARD 148,643 1,422 150,065 154,247
----- End of picture text -----

The notes form part of these financial statements

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THE RHEMA MISSION (REGISTERED NUMBER: 04792839)

BALANCE SHEET

30 JUNE 2025

----- Start of picture text -----
30.6.25 30.6.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 137,991 - 137,991 140,231
CURRENT ASSETS
Debtors 9 1,498 - 1,498 1,366
Cash at bank 16,428 1,422 17,850 18,404
17,926 1,422 19,348 19,770
CREDITORS
Amounts falling due within one year 10 (7,274) - (7,274) (5,754)
NET CURRENT ASSETS 10,652 1,422 12,074 14,016
TOTAL ASSETS LESS CURRENT LIABILITIES 148,643 1,422 150,065 154,247
NET ASSETS 148,643 1,422 150,065 154,247
FUNDS 12
Unrestricted funds 148,643 152,514
Restricted funds 1,422 1,733
TOTAL FUNDS 150,065 154,247
----- End of picture text -----

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The notes form part of these financial statements

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THE RHEMA MISSION (REGISTERED NUMBER: 04792839)

BALANCE SHEET - continued

30 JUNE 2025

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

The financial statements were approved by the Board of Trustees and authorised for issue on 17 March 2026 and were signed on its behalf by:

Mr S King - Trustee

The notes form part of these financial statements

Page 9

THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

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

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

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

Freehold property	- 2% Straight Line
Plant and machinery	- 25% Reducing Balance
Fixtures and fittings	- 25% Reducing Balance
Computer equipment	- 33% Straight Line

Included in freehold property is land of £50,000 which is not depreciated.

The cost of minor additions of less than £250 are not capitalised.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

2. INVESTMENT INCOME

3.

Interest received GRANTS PAYABLE Core The total grants paid to institutions during the year was as follows: Other Institutions The total grants paid to individuals during the year was as follows: Other Individuals	30.6.25 £ 19 30.6.25 £ 632 30.6.25 £ 200 30.6.25 £ 432	30.6.24 £ 23 30.6.24 £ 745 30.6.24 £ 205 30.6.24 £ 540

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THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

4. NET INCOME/(EXPENDITURE)

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

----- Start of picture text -----
|||| |---|---|---| |30.6.25|30.6.24| |£|£| |Independent examiner fee|798|907| |Payroll fees|151|-| |Depreciation - owned assets|2,615|2,705| |5.|TRUSTEES' REMUNERATION AND BENEFITS| |30.6.25|30.6.24| |£|£| |Trustees' salaries|22,680|20,780|

----- End of picture text -----

Trustees salaries relate to employment services provided by Mr. S and Mrs. A. King.

----- Start of picture text -----
|||||| |---|---|---|---|---| |30.06.25|30.06.2024| |£|£|£|£| |S King|A King|Total|Total| |Trustees' salaries|12,480|10,200|22,680|20,780| |12480|10,200|

----- End of picture text -----

Trustees' expenses

----- Start of picture text -----
|||| |---|---|---| |30.6.25|30.6.24| |£|£| |Trustees' expenses|3,376|3,198|

----- End of picture text -----

Trustees expenses are reimbursements for employment related expenses to Mr S King.

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THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

6. STAFF COSTS

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

7.

Core No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 35,763 Investment income - Total 35,763 EXPENDITURE ON Charitable activities Core 39,945 NET INCOME/(EXPENDITURE) (4,182) RECONCILIATION OF FUNDS Total funds brought forward 156,696 TOTAL FUNDS CARRIED FORWARD 152,514	30.6.25 2 Restricted funds £ 2,630 23 2,653 3,153 (500) 2,233 1,733	30.6.24 2 Total funds £ 38,393 23 38,416 43,098 (4,682) 158,929 154,247

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THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

8. TANGIBLE FIXED ASSETS

Freehold Plant and property machinery £ £ COST At 1 July 2024 164,631 7,567 Additions - 379 Disposals - (289) At 30 June 2025 164,631 7,657 DEPRECIATION At 1 July 2024 25,379 6,750 Charge for year 2,293 282 Eliminated on disposal - (285) At 30 June 2025 27,672 6,747 NET BOOK VALUE At 30 June 2025 136,959 910 At 30 June 2024 139,252 817 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors	Fixtures and fittings £ 6,599 - - 6,599 6,436 41 - 6,477 122 163	Computer equipment £ 870 - - 870 871 (1) - 870 - (1) 30.6.25 £ 1,498	Totals £ 179,667 379 (289) 179,757 39,436 2,615 (285) 41,766 137,991 140,231 30.6.24 £ 1,366

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors Trustees balances	30.6.25 £ 866 6,408 7,274	30.6.24 £ 802 4,952 5,754

11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Missions Special Projects TOTAL FUNDS	At 1.7.24 £ 152,514 25 1,708 1,733 154,247	Net movement in funds £ (4,231) - 49 49 (4,182)	30.6.25 £ 324 1,944 2,268 Transfers between funds £ 360 - (360) (360) -	30.6.24 £ - - - At 30.6.25 £ 148,643 25 1,397 1,422 150,065

12. MOVEMENT IN FUNDS

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THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

12. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund Restricted funds Missions Special Projects TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Missions Special Projects TOTAL FUNDS		Incoming resources £ 35,580 200 2,434 2,634 38,214 At 1.7.23 £ 156,696 - 2,233 2,233 158,929		Resources expended £ (39,811) (200) (2,385) (2,585) (42,396) Net movement in funds £ (4,182) 25 (525) (500) (4,682)	Movement in funds £ (4,231) - 49 49 (4,182) At 30.6.24 £ 152,514 25 1,708 1,733 154,247

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THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

12. MOVEMENT IN FUNDS - continued

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

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
35,763
(39,945)
Restricted funds
Missions
230
(205)
Special Projects
2,423
(2,948)
2,653
(3,153)
TOTAL FUNDS
38,416
(43,098)
A current year 12 months and prior year 12 months combined position is as follows:
Net
Transfers
movement
between
At 1.7.23
in funds
funds
£
£
£
Unrestricted funds
General fund
156,696
(8,413)
360
Restricted funds
Missions
-
25
-
Special Projects
2,233
(476)
(360)
2,233
(451)
(360)
TOTAL FUNDS
158,929
(8,864)
-

Movement
in funds
£
(4,182)
25
(525)
(500)
(4,682)
At
30.6.25
£
148,643
25
1,397
1,422
150,065

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THE RHEMA MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

12. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund Restricted funds Missions Special Projects TOTAL FUNDS	Incoming resources £ 71,343 430 4,857 5,287 76,630	Resources Movement expended in funds £ £ (79,756) (8,413) (405) 25 (5,333) (476) (5,738) (451) (85,494) (8,864)

Restricted Funds

The Missions fund provided support to Ukraine Christian ministries with their relief efforts, & 'One Heart Israel' who seek to bring Jews and Arabs together in a ministry of reconciliation , Christian worship and service during the year. We do not currently send funds to Uganda, but this may resume in the future.

The Building fund became the special projects fund during 2022. It receives donations for the improvement of premises and for any special events for the local church, to be spent at the Trustees discretion. There was £1397 in hand at the year end, which will be spent after 30.06.25, plus £25 donations for Ukraine not yet paid out at 30.06.24 and 30.06.25.

13. RELATED PARTY DISCLOSURES

Amounts donated to The Rhema Mission during the year by trustees were £4,560 (2024- £4,115).

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