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 2024
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 2024
| 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 | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
RUWACH CHRISTIAN CHURCH
Report of the Trustees for the Year Ended 31st December 2024
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 2024. 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 80-100 at its Sunday morning services.
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.
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 2024 donations were made to Northlands Wood Primary Academy, Christmas Church in Ukraine, New Day United and The Haven Pregnancy Counselling Centre.
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 2025. We continue to see 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.
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RUWACH CHRISTIAN CHURCH
Report of the Trustees for the Year Ended 31st December 2024
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 2024, as recorded in the annual accounts, has increased by £19,081 compared with 2023, due largely to new members joining the church.
Expenditure is closely scrutinised by the Trustees. Due to the church being more active in 2024 expenditure did increase by £15,698. With the move to Northlands Wood Primary Academy, we have incurred extra hire charges (albeit modest). We 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 major 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. Our landlord, Church Growth Trust, agreed to loan us £8,700 to assist with the cost of urgent roof repairs. This is being repaid by monthly payments of £107.90. 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 C Price G Partis (appointed 22.01.2024) S Gillies (appointed 22.01.2024)
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RUWACH CHRISTIAN CHURCH
Report of the Trustees
for the Year Ended 31st December 2024
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.
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RUWACH CHRISTIAN CHURCH
Report of the Trustees for the Year Ended 31st December 2024
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 also sought professional advice from an independent advisor with considerable experience of safeguarding issues.
The allegations have been reported to the police by both the ex-employee and the church. After investigation, the police 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".
In September 2023, a personal injury claim seeking financial compensation was made against the trustees of Ruwach, relating to events that were previously disclosed to the church in April 2018. This claim was dealt with by lawyers acting on behalf of and on the instructions of our insurer, ANSVAR Insurance. The solicitors dealing with the matter informed us that this claim was settled on the 5th September 2024. The settlement was agreed on a without prejudice basis and without admission of liability. No further action is expected related to this specific matter.
The following changes in responsibilities, structure and policies have been implemented: -
-
Sarah Gillies has been appointed as safeguarding lead.
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Our safeguarding policy was rewritten, and this was sent to Thirtyone:eight for review and was approved.
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All staff, elders, leadership team members and trustees have completed training with Thirtyone:eight on 'Creating Healthy Christian Cultures and Understanding Spiritual Abuse'
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Sarah Gillies has completed 'Safeguarding Leads' training
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Two new female trustees have been appointed, Jill Partis and Sarah Gillies.
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The trustees have reviewed and rewritten the church's Employees' and Volunteers' Handbooks using templates
-
provided by Thirtyone:eight.
No new safeguarding issues or complaints were raised in 2024.
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
Trustees
P Crouch S J Beard C R G Price G A Partis (appointed 22.1.24) S E Gillies (appointed 22.1.24)
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RUWACH CHRISTIAN CHURCH
Report of the Trustees
for the Year Ended 31st December 2024
REFERENCE AND ADMINISTRATIVE DETAILS 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 27th March 2025 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 2024.
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
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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.
Ian Walker FCCA
MastersFuller 38 Salisbury Road Worthing West Sussex BN11 1RD
27th March 2025
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RUWACH CHRISTIAN CHURCH
Statement of Financial Activities for the Year Ended 31st December 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 131,425 Other trading activities 2 2,728 Investment income 3 305 Total 134,458 EXPENDITURE ON Charitable activities Church running costs 126,264 Grants & donations 8,375 Total 134,639 NET INCOME/(EXPENDITURE) (181) RECONCILIATION OF FUNDS Total funds brought forward 16,311 TOTAL FUNDS CARRIED FORWARD 16,130 |
2023 Total funds £ 114,831 292 254 115,377 98,026 20,915 118,941 (3,564) 19,875 16,311 |
|---|---|
The notes form part of these financial statements
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RUWACH CHRISTIAN CHURCH
Balance Sheet
31st December 2024
| 2024 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 3,714 CURRENT ASSETS Debtors 8 7,305 Cash at bank and in hand 13,938 21,243 CREDITORS Amounts falling due within one year 9 (3,107) NET CURRENT ASSETS 18,136 TOTAL ASSETS LESS CURRENT LIABILITIES 21,850 CREDITORS Amounts falling due after more than one year 10 (5,720) NET ASSETS 16,130 FUNDS 13 Unrestricted funds 16,130 TOTAL FUNDS 16,130 |
2023 Total funds £ 1,466 4,199 12,174 16,373 (1,528) 14,845 16,311 - 16,311 16,311 16,311 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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
continued...
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RUWACH CHRISTIAN CHURCH
Balance Sheet - continued
31st December 2024
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 27th March 2025 and were signed on its behalf by:
S J Beard - Trustee
The notes form part of these financial statements
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements
for the Year Ended 31st December 2024
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...
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements - continued
for the Year Ended 31st December 2024
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Other income | 2,337 | 77 | |
| Ruwach Training School | 391 | 215 | |
| 2,728 | 292 | ||
| 3. | INVESTMENT INCOME | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Deposit account interest | 305 | 254 | |
| 4. | NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 2024 | 2023 | ||
| £ | £ | ||
| Depreciation - owned assets | 1,325 | 626 | |
| Hire of plant and machinery | 918 | 929 | |
| Other operating leases | 8,280 | 8,220 |
5. TRUSTEES' REMUNERATION AND BENEFITS Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2024 nor for the year ended 31st December 2023.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Pastoral care Administration |
2024 1 2 3 |
2023 1 1 |
|---|---|---|
| 2 |
No employees received emoluments in excess of £60,000.
continued...
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements - continued
for the Year Ended 31st December 2024
7. TANGIBLE FIXED ASSETS
| Office Audio-visual furniture equipment & equipment £ £ COST At 1st January 2024 8,878 10,548 Additions 2,894 679 At 31st December 2024 11,772 11,227 DEPRECIATION At 1st January 2024 8,878 9,082 Charge for year 649 676 At 31st December 2024 9,527 9,758 NET BOOK VALUE At 31st December 2024 2,245 1,469 At 31st December 2023 - 1,466 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Tax 5,538 Prepayments and accrued income 1,767 7,305 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other loans (see note 11) 980 Trade creditors 24 Social security and other taxes 455 Accrued expenses 1,648 3,107 |
Totals £ 19,426 3,573 |
Totals £ 19,426 3,573 |
|---|---|---|
| 22,999 | ||
| 17,960 1,325 |
||
| 19,285 | ||
| 3,714 | ||
| 1,466 | ||
| 2023 £ 3,949 250 |
||
| 4,199 | ||
| 2023 £ - - 340 1,188 |
||
| 1,528 |
continued...
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
| 10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||
|---|---|---|---|---|
| 2024 | 2023 | |||
| £ | £ | |||
| Other loans (see note 11) | 5,720 | - | ||
| 11. | LOANS | |||
| An analysis of the maturity of loans is given below: | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Amounts falling due within one year on demand: | ||||
| Other loans | 980 | - | ||
| Amounts falling between one and two years: | ||||
| Other loans - 1-2 years | 1,120 | - | ||
| Amounts falling due between two and five years: | ||||
| Other loans - 2-5 years | 4,600 | - | ||
| 12. | LEASING AGREEMENTS | |||
| Minimum lease payments under non-cancellable operating leases fall due as follows: | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Within one year | 3,450 | 8,280 | ||
| Between one and five years | - | 3,450 | ||
| 3,450 | 11,730 | |||
| 13. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.1.24 | in funds | 31.12.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 16,311 | (181) | 16,130 | |
| TOTAL FUNDS | 16,311 | (181) | 16,130 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 134,458 | (134,639) | (181) | |
| TOTAL FUNDS | 134,458 | (134,639) | (181) |
continued...
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.1.23 £ Unrestricted funds General fund 19,875 TOTAL FUNDS 19,875 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 115,377 TOTAL FUNDS 115,377 |
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) |
|---|---|
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2024.
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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 2024 |
2024 £ 90,540 18,120 22,765 131,425 2,337 391 2,728 305 134,458 49,040 17,124 918 8,280 227 824 3,353 2,378 733 1,515 7,179 13,588 1,118 884 330 1,633 291 439 2,906 600 1,111 289 972 15,075 - 130,807 |
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 |
This page does not form part of the statutory financial statements
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RUWACH CHRISTIAN CHURCH
Detailed Statement of Financial Activities for the Year Ended 31st December 2024
| Charitable activities Brought forward Conferences Depreciation - Office furniture & equipment Depreciation - Audio-visual equipment Total resources expended Net expenditure |
2024 £ 130,807 2,507 676 649 134,639 134,639 (181) |
2023 £ 116,195 2,120 626 - 118,941 118,941 (3,564) |
|---|---|---|
This page does not form part of the statutory financial statements
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