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2023-12-31-accounts

REGISTERED COMPANY NUMBER: 06759923 (England and Wales) REGISTERED CHARITY NUMBER: 1127027

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st December 2023

for

RUWACH CHRISTIAN CHURCH

MastersFuller Chartered Certified Accountants 38 Salisbury Road Worthing West Sussex BN11 1RD

RUWACH CHRISTIAN CHURCH

Contents of the Financial Statements for the Year Ended 31st December 2023

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 13
Detailed Statement of Financial Activities 14 to 15

RUWACH CHRISTIAN CHURCH

Report of the Trustees for the Year Ended 31st December 2023

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 31st December 2023. 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

The objects of the charity operating through the church are:

"to advance the Christian faith in accordance with the Statement of Beliefs appearing in the Constitution wherever the trustees may from time to time think fit and to fulfil such other purposes as are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity;"

"to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby wherever the church is advancing the Christian Faith".

Principal activities

The charity operates as a church, hereafter referred to as Ruwach Christian Church (the church), from premises at 87 Eastern Road, Haywards Heath. The pastoral leadership of the church is the responsibility of Tom and Sophie Partis, who became the recognised spiritual leadership of the church on 1st April 2018. Tom Partis joined the church staff as Assistant Pastor on a full-time basis from 1st September 2017 having previously been a primary school teacher. Tom Partis is one of the elders and has been a member of Ruwach since its inception in 2002.

Public benefit

The trustees have considered the Charities Commission general guidance on public benefit when reviewing the aims, objectives and planned activities of the charity.

Development of the church

The church commenced in September 2002 with eight participants. It has grown steadily such that 22 years later it is averaging 70-90 at its Sunday morning services. During the Covid 19 pandemic the church remained continually active during the entire week via Zoom. Once restrictions were lifted in the latter half of 2021 the church became active again in person and returned to the experience of unrestricted meetings and fellowship which has continued in 2023.

In September 2023, the venue for Sunday morning services was moved from the church's headquarters at 87, Eastern Road to Northlands Wood Primary Academy in Haywards Heath. This has allowed the church to meet as one congregation and to become part of the local community in that area. A close relationship has been formed with the school and it is hoped that this can become mutually beneficial in 2024 and beyond.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

It is the policy of the church to allocate a proportion of its income to charitable donations to external organisations. In 2023 donations were made to Duncan Village Church in East London, South Africa , Christmas Church in Ukraine, the Bentswood Hub in Haywards Heath, The Kings Children's Home in East London, South Africa and New Day United.

Ruwach continues to be involved in local community events with the potential for joining up with other local churches. Prior to the Covid pandemic the church had a highly active youth programme, but this struggled to get restarted in 2022. A small youth section is now in place and the aim is to build on this in 2024. We have seen a marked increase in the number of families with young children attending the church. Consequently, our focus has shifted more towards the provision that we make for primary school-aged children. The church has a large contingent of members who are employed in local schools as teachers and teaching assistants. There is considerable housing development in the area bringing in new residents and especially young families. We have seen an influx of several young couples to the church since mid-2021.

Page 1

RUWACH CHRISTIAN CHURCH

Report of the Trustees for the Year Ended 31st December 2023

FINANCIAL REVIEW

Financial results

The financial results of the charity's activities through the church are shown in the attached Financial Statements, which have been drawn up in compliance with 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 January 2019).

From time-to-time monies are received which are specified by donors as to what they may be spent upon. Such monies are therefore credited to Restricted Funds as relevant until such time they are defrayed for their intended purpose.

The core church membership largely maintains their level of regular giving using online payments. Services are again being held in person, but we receive very few cash/cheque offerings at Sunday services. Our income in 2023, as recorded in the annual accounts, has increased by £5,658 compared with 2022, due largely to new members joining the church.

Expenditure is closely scrutinised by the Trustees. Due to the church being more active in 2023 expenditure did increase by £18,833. With the move to Northlands Wood Primary Academy, we have incurred extra hire charges (albeit modest). Staff levels were stable in 2023 but we have now employed a part-time administrator with effect from January 2024. Despite improved terms being negotiated with utility and telecoms suppliers significant increases in energy costs have been incurred. Our current and savings account balances provide a small contingency fund. We have no mortgages or loans of any nature, and the rental cost of our premises at Eastern Road is very modest at £690 per month and is based on a 5-year lease. The church continues to make full use of these premises. Apart from Sunday morning services now being held at Northlands Wood Primary Academy, our Eastern Road premises provide office space and meeting rooms as well as being available to use for training courses and other midweek groups.

Reserves policy

The trustees have considered the needs of the charity for the maintenance of appropriate levels of free reserves in accordance with best practice. The trustees believe that, as the church is a faith venture, minimal free reserves should be maintained in the unrestricted (general) fund. The trustees believe therefore that our objective is the retention of free reserves equivalent to three months operating expenses in hand to be appropriate at the present time while recognising that such requirements may change as the church develops.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Ruwach Christian Church is controlled by its governing documents, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

In 2019 it was decided to review the constitution in light of change in leadership and structure and to reflect the close links with COTN. The revised constitution was presented to the membership and ratified at the Annual General Meeting held on 13th April 2019.This constitution remains in force.

Recruitment and appointment of new trustees

The trustees are appointed by the elders, approved by the existing trustees, and ratified by the church membership. They serve for two years when they are nominated for re-election, or until they resign.

Trustees S J Beard P Crouch D Barlow (resigned 21st February 2023) C Price (appointed 1st April 2022)

We had previously stated the aim of the church to appoint additional trustees and we sought suitable candidates in late 2023 and Jill Partis and Sarah Gillies were appointed on 22nd January 2024.

Page 2

RUWACH CHRISTIAN CHURCH

Report of the Trustees

for the Year Ended 31st December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure and management

Day to day operational responsibility for running the church and the spiritual government and leadership of the church lies with the Pastor and his wife Sophie and the elders. The elders are accountable to and covered by Pastor Marius Gradwell as representing Church of the Nations (COTN) - www.cotn.org. We make a regular financial contribution to this global network of churches.

The elders during the period to the date of this report has comprised: -

Tom and Sophie Partis Stephen and Alison Beard Philip and Trine Crouch

Day to day responsibility for the financial affairs falls to the administration department which is accountable to the elders and thence the trustees. Since November 2016 bookkeeping and accountancy services, including payroll, pensions, and gift aid management, have been provided by Amanda May of 123 Accounting Services, 25 Holmesdale Road, Burgess Hill, West Sussex, RH15 9JP. Amanda provides monthly management accounts and the initial preparation work for the annual accounts and the service provided is excellent.

Life groups

The church comprises several "life groups" who meet weekly, typically in private homes, to provide support, encouragement, and fellowship for church members as well as some visitors. There are currently six life groups with an average of 10-12 members. The life group leaders are accountable directly to the Pastor.

Risk management

The trustees have considered the various risks to which they believe the charity is potentially exposed and as far as is practicable have put in place appropriate procedures in recognition of and to mitigate the effect of such risks. A risk register has been compiled. This included a specific risk assessment related to the provision of Sunday Services conforming to the national guidelines during lockdown.

Page 3

RUWACH CHRISTIAN CHURCH

Report of the Trustees for the Year Ended 31st December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Safeguarding

This area continues to be monitored closely especially in the area where the church has responsibility for children or vulnerable persons. In June 2022, the trustees and leadership team received a further document from an ex-employee related to a serious incident reported to the Charities Commission in June 2019 and adding to the previous disclosure received in March 2018, specifying allegations of serious and repeated emotional, spiritual, and sexual abuse at the hands of the former pastor Jack James. Advice was sought from the Charities Commission and the serious incident report was updated with the new information.

The church has sought professional advice from an independent advisor with considerable experience of safeguarding issues. In addition, the church has been in regular contact with the ex-employee. In response to the additional information received and the advice from the independent advisor a detailed review of the alleged abuse and the church's response to the allegations has been conducted. The ex-employee in question has brought a civil claim against the church which was submitted in July 2023. This is now in the hands of the church's insurers who have taken legal advice, and they are dealing with the claim. Once this is concluded the church will update the Charity Commission of the outcome.

The allegations have been reported to the police by both the ex-employee and the church. After investigation the police have informed the church and both parties involved that no further action is to be taken. The police informed the church that this was due to "evidential difficulties and the lack of any prospect of conviction".

The following changes in responsibilities, structure and policies have been implemented: -

No new safeguarding issues or complaints were raised in 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06759923 (England and Wales)

Registered Charity number

1127027

Registered office

87 Eastern Road Haywards Heath West Sussex RH16 3NQ

Page 4

RUWACH CHRISTIAN CHURCH

Report of the Trustees

for the Year Ended 31st December 2023

Trustees

P Crouch D Barlow (resigned 21.2.23) S J Beard C R G Price G A Partis (appointed 22.1.24) S E Gillies (appointed 22.1.24)

Independent Examiner

MastersFuller Chartered Certified Accountants 38 Salisbury Road Worthing West Sussex BN11 1RD

Solicitors

DMH Stallard Gainsborough House, Pegler Way, Crawley, West Sussex, RH11 7FZ

Approved by order of the board of trustees on 26th April 2024 and signed on its behalf by:

P Crouch - Trustee

Page 5

Independent Examiner's Report to the Trustees of Ruwach Christian Church

Independent examiner's report to the trustees of Ruwach Christian Church ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2023.

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.

Ian Walker FCCA

MastersFuller 38 Salisbury Road Worthing West Sussex BN11 1RD

26th April 2024

Page 6

RUWACH CHRISTIAN CHURCH

Statement of Financial Activities for the Year Ended 31st December 2023

2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
114,831
Other trading activities
2
292
Investment income
3
254
Total
115,377
EXPENDITURE ON
Charitable activities
Church running costs
98,026
Grants & donations
20,915
Total
118,941
NET INCOME/(EXPENDITURE)
(3,564)
RECONCILIATION OF FUNDS
Total funds brought forward
19,875
TOTAL FUNDS CARRIED FORWARD
16,311		 2022
Total
funds
£
108,810
908
1
109,719
93,990
6,118
100,108
9,611
10,264
19,875

The notes form part of these financial statements

Page 7

RUWACH CHRISTIAN CHURCH

Balance Sheet

31st December 2023

2023
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
1,466
CURRENT ASSETS
Debtors
8
4,199
Cash at bank and in hand
12,174
16,373
CREDITORS
Amounts falling due within one year
9
(1,528)
NET CURRENT ASSETS
14,845
TOTAL ASSETS LESS CURRENT
LIABILITIES
16,311
NET ASSETS
16,311
FUNDS
11
Unrestricted funds
16,311
TOTAL FUNDS
16,311		 2022
Total
funds
£
2,092
7,870
12,838
20,708
(2,925)
17,783
19,875
19,875
19,875
19,875

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 26th April 2024 and were signed on its behalf by:

S J Beard - Trustee

The notes form part of these financial statements

Page 8

RUWACH CHRISTIAN CHURCH

Notes to the Financial Statements

for the Year Ended 31st December 2023

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.

Tangible fixed assets

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

Audio-visual equipment - 50% on cost Office furniture & equipment - 20% on cost

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 9

RUWACH CHRISTIAN CHURCH

Notes to the Financial Statements - continued

for the Year Ended 31st December 2023

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
2023 2022
£ £
Other income 77 269
Ruwach Training School 215 639
292 908
3. INVESTMENT INCOME
2023 2022
£ £
Deposit account interest 254 1
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2023 2022
£ £
Depreciation - owned assets 626 657
Hire of plant and machinery 929 984
Other operating leases 8,220 8,160

5. TRUSTEES' REMUNERATION AND BENEFITS Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2023 nor for the year ended 31st December 2022.

6. STAFF COSTS

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

Pastoral care
Administration		 2023
1
1
2		 2022
1
1
2

No employees received emoluments in excess of £60,000.

continued...

Page 10

RUWACH CHRISTIAN CHURCH

Notes to the Financial Statements - continued for the Year Ended 31st December 2023

7. TANGIBLE FIXED ASSETS

Office
Audio-visual
furniture
equipment
& equipment
£
£
COST
At 1st January 2023 and
31st December 2023
8,878
10,548
DEPRECIATION
At 1st January 2023
8,878
8,456
Charge for year
-
626
At 31st December 2023
8,878
9,082
NET BOOK VALUE
At 31st December 2023
-
1,466
At 31st December 2022
-
2,092
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Tax
3,949
Prepayments and accrued income
250
Prepayments
-
4,199
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Trade creditors
-
Social security and other taxes
340
Accrued expenses
1,188
1,528
10.
LEASING AGREEMENTS		 Totals
£
19,426		 Totals
£
19,426
17,334
626
17,960
1,466
2,092
2022
£
5,500
250
2,120
7,870
2022
£
98
455
2,372
2,925

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

Within one year
Between one and five years		 2023
£
8,280
3,450
11,730		 2022
£
8,160
11,560
19,720

continued...

Page 11

RUWACH CHRISTIAN CHURCH

Notes to the Financial Statements - continued for the Year Ended 31st December 2023

11. MOVEMENT IN FUNDS

At 1.1.23
£
Unrestricted funds
General fund
19,875
TOTAL FUNDS
19,875
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
115,377
TOTAL FUNDS
115,377
Comparatives for movement in funds
At 1.1.22
£
Unrestricted funds
General fund
10,264
TOTAL FUNDS
10,264
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
109,719
TOTAL FUNDS
109,719		 Net
movement
At
in funds
31.12.23
£
£
(3,564)
16,311
(3,564)
16,311
Resources
Movement
expended
in funds
£
£
(118,941)
(3,564)
(118,941)
(3,564)
Net
movement
At
in funds
31.12.22
£
£
9,611
19,875
9,611
19,875
Resources
Movement
expended
in funds
£
£
(100,108)
9,611
(100,108)
9,611

continued...

Page 12

RUWACH CHRISTIAN CHURCH

Notes to the Financial Statements - continued for the Year Ended 31st December 2023

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2023.

Page 13

RUWACH CHRISTIAN CHURCH

INCOME AND ENDOWMENTS
Donations and legacies
Tithes & offerings under Gift aid
Other offerings
Gift aid
Other trading activities
Other income
Ruwach Training School
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Staff costs
Office equipment rental
Rent
Rates & water
Insurance
Light & heat
Telephone
Postage & stationery
Sundries
Hall hire
Repairs & maintenance
Computer & website
Youth expenses
Motor expenses
Hospitality
Praise & worship
Catering
Accountancy
Legal & professional fees
Subscriptions
Bank charges
Pension
Grants
Travel costs
Carried forward		 Detailed Statement of Financial Activities
for the Year Ended 31st December 2023		 2023
£
80,574
14,208
20,049
114,831
77
215
292
254
115,377
43,513
17,124
929
8,220
436
781
3,963
2,284
1,064
630
2,712
2,421
456
341
527
1,901
2,062
211
2,636
1,311
580
247
931
19,060
1,855
116,195		 2022
£
68,867
21,225
18,718
108,810
269
639
908
1
109,719
40,378
16,260
984
8,160
137
715
1,876
1,771
204
704
-
5,052
485
358
842
1,001
1,303
309
2,700
702
722
233
837
13,718
-
99,451

This page does not form part of the statutory financial statements

Page 14

RUWACH CHRISTIAN CHURCH

Detailed Statement of Financial Activities for the Year Ended 31st December 2023

Detailed Statement of Financial Activities
for the Year Ended 31st December 2023
Charitable activities
Brought forward
Conferences
Depreciation of tangible fixed assets
Total resources expended
Net (expenditure)/income		 2023
£
116,195
2,120
626
118,941
118,941
(3,564)		 2022
£
99,451
-
657
100,108
100,108
9,611

This page does not form part of the statutory financial statements

Page 15