The Redeemed Christian Church of God (RCCG) Testimony Assembly Report and Accounts 30 September 2025 The Charity Registration Number- 1129306
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEM8LY R•port and accounts ior the year JO aeptEmbBr 2025 Contsnts Charlty Irfft•rm4tlgTh Trust••i' •nnual report $tsl•m•nt of dlr•Gtors' re$pon$lbllW Independent accountaThVs r•port Funds st•temtrnts-. siaiemeni of financkql 8cIDithes Fixed assèi funds MovÈmenis in funds Incory* and expendiluie accouni Summary of funds Bal•nc• ¥h•gt 10 Note5 to tho accour
The Rodeom•d Chrl$tian Church of God IRCCGI Tèstlmony Ass¢mbly Tru5tee5' annual report for thg endEd 30 8eptErnber 2025 R¢f•r•n¢o and admlnlstratlve detall$ The charlty name. The legal na of the charity i$.'The Redee[d Christian Church ol God IRCCGI Testimony A&sornbly. The charity Is also known by its operatiry name, RCCG Tes11rnY A5S8mbly. The ch•rity •rMs operntlon and UK chvrlt•bl• r¢Nlstr•tlon. The charity is registered in England & Wal85 with the Charity Comrni55ion England & Wab$ ICCEWI wilh charity numbcr 1120308. The ¢hanty do8s not operate in any ovetseas jurisdictions. L8gal structure vf tho ¢h•rlty The Charity is conslituted as an unincorporated charity, 8slablished by Trust De. The goveming doCunI of Ihe charity is the Trust Deed establishin9 the charity. The governing doCunt is dated Wednesday. February 4, 2009 Th¥rv ciry Iiy Iv¥liiEbyii¥ iii Ilw yOveiniil9 doGurnenl& lh¢ op¢ralion of the Charity Or on its inveslrneni powers other than those imPD5ed by Chanty Lav+. The trustees are all individuals. The principal oporating •ddr•ss, t•l•phon• nurnr, •mall and wèb addrnss•s of ¢h• charty 219 Beam Avenue D8g8nham. RMIO 98P Tel?phone.' +447939265699 Email Address.. rccglestsTtny8$seMblY yahoo.co The ¢harity purses ts objectives by operation of a centre for christian worship at RCCG Testimony AssÈmbly. Healon Way Harold Hill RM3 7EU Th? tru•t*** SM olne• an th• duto tho report was approwd w•r•'.- Edison Etharuyi Pastor Elv£abeth TÈiumade Oyerokun Eld&r Henry Adeyinka Somoye The Irusleès who served as a IfU51ee in the reporting period were as Sho above. and there were nrt t.hAnoaA dunno tha year. or In the period behveen the year end and the approval tsf the accounts.
Th• R•d•omgd Christian Church of God IRCCGI Testlmony As$gmbly
Truslge¥' annual iepgrt fgT tlie year ondod 30 3plember 2025
Objec¢s and a¢tlvltl•s of th• charlty
The purpos•s ol the ¢harlty as set out In Its goyernlng docum•nt.
11 The advanceThnt ol Christian rel10n worfth'd8 and.
2) The rgligf ol pov&ty worfdwid•
The maln actlvitle5 un(lert4vken in rnlatlon to those purposes during lh¢ year.
Tn8 process of oeveiopmeni, plannlng and irnpleTnpnlaugn havp cvnlinuvd iTi Illy l<bl yV
The Redeemed Chrlstlan Church of God IRCCGI Testlmony Assembly Trustees. annual rgport for thE yeai Ended 30 SptlTib¥r 2025 Th• charlty's slrat•glos for 4¢hl+vlng Its alms and obltIv•S In the futurn. The Church aiNts. as part of fuKilling its main objecllv•$. to cffjaie more facilities that will help develop the whole man. spirilu811y, mentally and pyslcally. RCCG T•itlmony A8s•mbly continues to advance towards the goal of proclaiming Ihe Go$pel in a manner thal is relevant lo th8 lives of l&miliCS on¢J individual- today The church Continu te WO with Ihg othèr or9anisalions wthin and outside London Borough of Hav•ng 10 Impfove the lives of people across age. gender. and nationalities. socioeconomic groups. The contrlbutlon ofvoluntws durlng th• year. The chur¢h is grateful lor Ihe efforts of its Volunteers who èrè involved in seme8 provison. offic8 work and adrninistralion. 11 is eslimaled Ihal over 6,500 volunteer hours were provided dtsrino the period. tr this is con58NalNely valued ai E10.QQ an hour, the volunteer effort arnount5 lo over t65.000 Grant makln9 pollcies and how Ihv6• ¢ontrlbul•d to lh• ¢hlgv•m•nt of lh• ¢h•rlty's alms and obltIVeS durlng tho year. Under the corntntrn purpose agreemanl, RCCG Testlmony Assembly has agreed to make an annual contribution lo RLGti IUKI. In aaaitson. Ine cnurcn supports m15sionary organ15aiions such as The World Evangelica5 Mi55ion Th& ¢hurth 8150 provid85 SUPPOrt to mernber5 of the congfogation lai Ihe discretion of the Irusloesl who are in need. Structurn. govornane• and managem•nt ol the ¢harlty The methods used to rèeruit and appoint new chanty trnst¢es. The rn4nag&m8ni ol the church is the responsibility ol ihe Irusle85 who are 818cl8d and cMpl8d under the lemis of Ihe trusl dtrtrd. rh• polis1$ •ndprocedures for the indu¢tl•n trinln8 •f trust17Q¥. New Iruslees are eled on the basis of the ¢onlnbutK>n that Ihey will make to the govemènce of the or9aniEation and Ihg gkill# that Ih•y Will conlribulg Th•y arg provided with copiés tsl thé Chanty CotnTn15sion's guidance and given an inlroduclion lo Ihtr aclivibes of tho ¢h8nty by tha 8$119 board The charity's organisallonal stmclure. The church Is org8nis&d so thal th8 trustee5 fTieel gladY ID manage its affairs The P8slor In charge Manages the day lo day adminisiraiion of th8 church How the Charity m?ke5 decisions and now decisions are delegai¢d. The board of Iru51ees 15 htraded by a Chairman. the Secretsry lo the trust and a Financial administrator All the present employees ol the chanty are voluntary workers. The trustees are sponsible lor making all decisions regaraing aiiocaiion 01 iund ana acllvllies. Th• tharity as a part of 8 wider n•lwork. Redeemed Chnslian Church of God I'RCCG'I Tesiifflony Assetnbly 1$ a member of the Redeemed Christian Church of God IRCCGI- 8 ne1w0 ¢otr*rised of Chur¢hes all over the wor.
The Redeemed Christian Church of God {RCCGI Testlmony Assembly TrusteE5' annual repori lor Ih? yar nded 30 september 2025 The tru$i•*$' b•ftk•rs and advlsors Bankers Lbyd5 TSB 14 Market Pkce Romforo RM1 A¢¢ounlants Dalakap 8ookk88pers & Accountants 147 Caxton Clos8 Hartley DA3 7DP Fln¥n¢lal r•vl•w The ¢harlty's financlal posltlon at the end ol the ye8rended 30 Septombgr 2025 The finanGièI Position of th¢ chanly ot 30 epternber 2025 ènd ¢omparallvQS for thc prior pcriod, more lully detai in the accounts. tan be summarised as folk5.'- 2025 2Q24 Nel incomè Unresiricled revenue funés available fol the general purposes ol Ihe charity 13.976 11.648 10.707 25.624 Reslricled revenue funds 51.704 51.704 Total funds 63.352 77.328 Flnanclal revlew of the po$lilon at the r•porting d•t•. 30 Sept•mb8r 2025. During th8 year, incorne of £81,1171£72.896 In 20241 was mainly receive(J 85 voluntary donations. The nel movement In lunds for the perKxJ. as shown in the Stslemenl ol financial activities. for the pèrilyl was a deficit of £13.9761 £10,707 in 20241. The value of the The Redeemed Christian Church of God IRCCGI Testimony A55embty net assets as al 30 September 2025 is £63.352 1£77.328 in 20241 Details of the ind•p•ndent exarnifier Oludoltlyo Kukoyi Mèmbér ol Ingliliilg ol AccoiJntant4 % Rnnkkp.•.pp. 147 Caxton Close Hartley K¢nl DA3 7DP
The Red••mod Christian Church of God IRCCGI T•stirnony Assembly Tru5teg5' annual repDrt for tli¥ ygar ended 30 September 202S Statement of truJt•ès' r•spon$lbllltlg$ The chanlys Iruslees are responsi)ie ior Ine preparaiion ol Ihe accounis In accoroance the terms of the Charities Act 2011 and the Chariiies IAc¢ount$ and Repor151 Regulation5 2008. Notwilhslanding lh8 explicit reqUirennI In thè èxtanl slalulory regulalion$,Ihe Charities (Accoun15 and Reportsl Reoulalions 2008. 10 prepare the financial 51aleTnen15 in accordance ¥vilh Ihe SORP 2005. in vieY4 ol the fact Ihal the SORP 2005 ha5 been withdrawn, the Imsiees delerrnined lo inlèrprel Ihis respon51bility as requirin9 thom lo lollow CnI bèst pr8clic8 and prepare the account5 according 10 the FRS 102 SORP Istatemenl of Recommended Practice for Accounting and Reporting by chariti0) 2016, Iu- tsmtsnd¢d by the Bulletin iB$ued in Ortob#r 2018 and applieabk) to all ac¢ounling period5 beginning on or after 1st January 20191. (The SORPI In particular. ¢harity law require5 the trustees, if Ihey prepare accounts on an aG¢nJals basis, lo proparè financial stat•menls lor èaeh financi81 yo8r whic.h givp a tnip. And fAif viAVI DI thè slatè DI affai of the chanty as al the end of the finanual year and of the surplus or deficit of the charity In preparing Ih05e financial slalerfEn15 the tTUStees are required to - to pwpare the accounts in grGordanee with Unilod Kingdom Gcnorally AGcoplèd Accountiw Pract& (Unrted Klngdom Accounting Standards and appli¢abb Lqwl. 8818cl suilabk ac¢ounling policie5 and apply Ihem consisl8ntty'. mak9 judgèmonts and •slimalsq thAt fAAAfJnAbLg And prudanl.. prepa the financial statenIS on the gng concem basi5 unkss h Is Inappropriate lo presume that the chanty will continue In Dusines$". slate whether appliGab accounbng standards and statements of recommended practice have been followed. subject to any maienal departure5 disclosed and explained in the financial slalernenls., The law requires that the Irusiees must not approve the accounts nsS they are saiisiied thai Iney give a true and fair of the slate of affairs of the thanty and of the surplu$ or deficit of the charity for the year. The Trustees are alsts Sponsib for maintsining adequate accounbng records which disclose wilh reasonable accura¢y al any tirne the financial position of the charity and which are sufficient lo show ènd Èxplain the charity's transaciDns and enablè IhÈm lo ensure that the financial statements cornply wjlh rBoiilAtinnq martp. ijndaf the Chanties Att 2011. They are also responsible for safeguarding the assets ol Ihe charity and hence lor taking reasonable steps for Ihe prevention and deleGtiOn of fraud and other igUlaritIeS. The Iru$iees are also re5ponsits ior the conten15 01 (he iru51ees' repDrt, and Ihe S1VIviY responsibility ol Ihe independent examiner in relation to Ihe Iru$lees' r8PDrt 15 limited lo examining the report and ensuring Ihai on the face of the report, Ih8re ar8 no material Inconsisiencies wilh the fiqures di$¢los8d in the financial statem8nl5. Elder Henry Adeyinka Somoye Trusiee Mr5 Èlizabelh l Oyerokun TTuslee
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Report of the Independent Ex¥mln•r to the TfUSts•5 01 th ¢h•ilty on the accounts lor the y•ar ond•d 30 Soptsmbor 1015 I roport lo Ihe ITuslees on my examinalion ol Ihe Iinan•al ststemen15 01 the Gharityon pa9ps 9 10 18 lor Ihè year ended 30 Sepi?mb&r 2025 wttich have bn prepared in 8¢)[dance the ChBntses Act2011 Ilhe and wbth Ihe Financial Heporting bian¢am iuk. ieMeCllVe ISI January 20101 as ffloumeo Dy FRS 102 SORP IsldleiiKiiI ul Recomm6nd$d Practsce lorAccounbng and R8POrting by Ch8nlie$l 2015, la5 amended by th8 Bulletin issued in Octobei 2078 ano applicab io all a¢cwniing perK)ds beginning Qfl or aftpi 1st January 20191. (The SORPI. publishod by the Chaiity Commi$$bon In England & Wales ICCEWI. and under the historical ts1 ¢onvtynbon And iThe attoufltsng poiKI6$ W OUT on page 1Z. R•sp•¢Uvq rnspon•lbllltl•¥ of truste•s and th• In41•p•nd•nt qxamln•r tho bJJl• ¢)lth• As dfrscribod on page S. you. th8 ¢h8riV$ trustees. are iesponsibk for the preparaknon of tht financial s1¢mnI$ In 8ccordance wlh the Ch8nlies Acl 20118nd all other apphcatAe law and Véilh Uniied Kingdom GenerallyAcceplBd A¢¢ouniing Practice. appliGabl& lo SMalr enlilies. and foT being $ab$r that ihe finanL¥al StaMeThI5 9lve a tru• 8nd lair view. The trust998 consldèr that the audit requliOTn8nl of Sedion 144111 ol th8 CharftlÉs Act 2011 Ilhe Act) does not apply. th81 Ihere 1$ no requireffleri In Ihe Soverning Docutntni lor the ¢thng ol all audit. As a conwu•Dcg. lh trySiW have oltjctwl th¥t IhA finAnpial &tat•rnwn bB suhjÈtt to iThSÈD8nd8nl examinatK)n. Having sabslied my5eM that the financial 51alemenis or$ not requlied to be audi18d uDOer 8nyk9&1 prDwSK)n. or othfrrvAse. and are eli91b for Independenl exaininaiion. 1118 my responsibility lo.- al exarnint the f1ll3nual slaletneDt¥ of the chanty uThler SeclK)D 145 of Ihe A¢t.' bl follow e applicab procedures In the Diré¢iions glven by Ihe Chfjrity Comm15svJn under 8ln 1451SHbl ol the Acl. B•61¥ ot Ind•p•ndent •x•mlnarfs Stat•m•nl and $¢ope of work und•rtak•n I report In re5pecl ol my examinaiiofj ol the chanl¥s financ[ slalemen15 out under $145 ol the Acl. In calryng oul rny examinaiion. I nave i01ba all Appiicaoie oirecuon5 gIVen by IhB Chdrily CuiiiiTllSSlVlI ulthi St¢tn 14515llbl ol the Ad $$tbng out the duties ¢1 an Independent examinef In relat 10 Ihe conducting of an Independent examination An Independenl examinAlion Includes a re¥W ol the accounbng records kepi by the ¢harily and ol Ihe ac119 system5 ernplo5pd bylhfj chanty and a comparison DI thè financial slaleinenls Pfesenieo wiin r6card5. 11 dlsv iiiilufJ¥¥ wriJIdYratn of any unusual It¢ms or diScbÈure) the fiTrAn¢ml Slgiemenls. and 5eehing explanations ITOM YOU. a5 T[uss. COnrning such matters. Th$ PUTpose of ihe eXamin$tn 5 10 establish h5 lar as possbIe that there havv been no breathes ol ch8nly199islalion that. on lest basi5 of 8VKJ8nce 18knvanl lo the arnunis and disck75ures made. Ihe fin8n¢ial st8temenb comply %*ilh Ihe SORP The PlOCÈUures undertaken do not provide all Ihe evidence th81 be required In an aujil, and In1¢f•11¢n suppl0 by the trustees In the course ol th$ Èxamination 15 Dot 5ubj6cied 10 audit tes15 or enquir5 and doès noi Cover all the matters ITh81 •n auditor wouW considef in arriving al an opinion. Th¢ pl8nt)Ing and condud ol an audll 9085 beyond Ihp Ilmitod assuran thal an Snd8pendenl exarniDalion Gan PTDvid$ Conseouentty. I do not express an audit opinion on Ihe view gw8n by the financial 51alements. and In parti¢ul8r. I expr$$s no opinion as lo wh¥ihÈt Ihe financial stalemenis give a irue and fa1r view ol the affairs ol IhÈ chaiity. and mv ftoort Is Imiled to ihe matters sei oul in Ihe slalemeni bobw. I planned and performed my exarnin8orn $0 as lo salislyfflyBell thai tho objecbves ol the Indyndenl exafflinaion are achieved and before finali51D9 Ihe report l obtained a¥suran¢es from the Truslees of all llerS
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Report olthe Indèpendent Examinerto lh• TNsteeJ ol the charity on the account$ for th¢ y•¥r •nd¢d 30 September 2025 Independvnt •x•mln•¢¥ st•teffl•n( r•port Ind oplnSon Atiention is dr8Ym 10 ih? attounknw pJbGy siètifvj Ih81. nothStan¢1ng Ihe explic rewiTem6ni In the exianl 6talulory wulalH)ns. ihe Cbarili95 (Atcounls and Rewrlsi Regulatn$ 20D8. to prèparè th6 financial 5taternenls In accordance wlh the SORP 2005. in viewel the laei Ihal the SORP 2005 has been wlhof8wn, and In order io aceord with cvrr•nt b&t Pratlice. tho TTiisIABs rtlArminAA In pr•DAr47 th@ financial statBmèntS in accordance the FRS 102 SORP Islalemenl ol R8Mmended PraclKe lorAccounbng and Reporting by Chaniiesl 2015. las amended byth BullÈtifi Issued in Octi)beT 2018 and applKable to all accounting periDds beginnin9 On LY 8fter Isi January 20191. (The SORPI, I Wrth this approach. ènd any references In my Feport lo the reg151abOnS thDuld b8 $iiW lrt pnrnrnnt Subied lo ihe Iifflilations upon srxpe of my woTk a8 dgtsiled abow•. I hav• compknted my examination.. and ¢an confim) Ihal.. IThi8 1$ a report In fe5ppci ol an eXaminaTn cafrieo out uDaer 145 of Ihp knt pnd In dtiutd41I1LY Di[11 given by the Chanty Commission urthi se¢tyon 14515llbl oftre Acl whKh m•y bè appIe.. and 1fv81 no mAterial matters have com¥ 10 my attefiknr in connectson Ibe oxaminAbon givin9 mè cause lo bolieve that in any r91 rBspecl".- ac¢ouDiing rècords were nol kopi In respect of Ihe charity as thqvired by wlh Se¢brm 130 of The Charibes Act 2011, the financia slalernenls do noi accord wilh Ih05e records. ¢ the financi81 slalemen15 do ntsi Comply wlh the applicable reguirem&nts ncernIng the foFpn and conlenl of acc4>un15 sel In the Charitses (Accounts and Rewrtsl Regulations 2008 Olhgr than any requiremenl Ihal Ihe acwuD15 a'iru¢ and lairf ¥, %%thi¢h Is not a rnatter con51dered as parf ol an Ind¥pgndenl examination", havè nol been vrepared In accord8n¢e Ath the melhott5 aDd pDnciole¥ sgi Out In the FRS 102 SORP Isialgmenl ol Recomrnended Pract• lor Accounling and Reporting by Chanlie51 2015. ias amendèd bylhe Bulletin Issued In Odober 2018 and applIcae lo all accounbrvJ pontyJ$ btyinniTrJ on or after Isl January 20191. (The SORPI. I he no GOMttfTh3 and haye wmo tsctts-- should dr8wn this repDrt in ordei 10 eo8bk a proper unde1n9 ol the Iinènoal statemen15 to be reèched. o othoT mattoT¢ in conThoct5Dn •xamination ts w*Tj¢h ¢Judolapo Kukow lrtdéyndwl Exllrninvr Institute ol Accounianis & Bookkeepers 147 Caxton Close Hartley Kent DA3 7DP
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY- Statement of Flnancial Activltits lor thg year endgd 30 S•ptomb•r 2025 Statemen¢ olFinanel•l Actlvllles fgr the y•ar ended 30 Seplembw 2025 Curv•nt y• LlrrnSid¢i•d Fun Curi•nt y•ir rlor Y•ar TDt•l Fu Fund• Fund 25 •24 Incom• & Endowm#nM from.. tronauons & Le995 Inv•stmeni$ her 40.741 60.7BI 72,18S irfal In¢om• 81.117 72.•9¢ Exp•ndrtur• on.. Charab 95,093 OS,093 83,603 Toil •xp•ndltur• 95.013 9S.09J 83.803 NOI In¢om• ior th• y•ir flJ.97•1 N•t mov•moni In fufid 1lJ.9761 113.9761 Total lund$ bioughtforwArd 25,624 51.704 77,328 88.035 7ot•l 4•rkd lorwtsrd $1.704 77.-72A The'SORP Ref Indated aLy)yÈ 1$ ¢Lqss1ficauon of h¢om$ sei out In ihe formal SORP dorum¢nis. As requirwj by paragraph 4.6D of Ihe SORP. the brought IoTwafd and carrknd forward knJ5 abDve hav¥ bsBn agrw to tne tsaiaDce Sheol. A ¥tpaiat& Sialernenl of Total RognIse¢S Gain5 •nd LOS Ls rnt required as this Sment indudes all recognised gain$ and bsses. Al the Pr[ ygai liansKlhJn3 wpio iJNèslncled items. and rK) lurther nYS Is requlrfjd All activitie5 derive from continuing operations THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY. Resources applied in the year ended 30 September 2025 towards fix•d a$$•ts for Charhy use=. 2024 Funds oeneraled lh8 yeai as the SOFA Restsuices applied OD lunclN)nal fixed as5e15 18.7601 125.4101 Net i•8ources avallable to fund charltable J¢ll¥ltlès 22,7J6 36.117 The iesvuicos aptAied OTr fixed BSSels for ¢h&rity use iepre5eDt6 Ihp ¢ost ol thlith)ns s5 woceeds ol 8ny 015posa&. Th• n4>t•• attach•d on p•g• 11 10 17 Iofm an Int•4ral part of th*1• aGCOLIIIts.
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY- Stattm•nt of Financial Actlvltlfrs lor the year •ndèd 30 September 2025 Movemgnts In revenue and ¢apltal funds for th? #r 8nd•d 30 September 2025 Revonu• accumulat•d funds Vnrn4lrfcl FuhdA R••irf¢ty Fun 2r125 Fun 2025 Totsl Funds 2014 20 AMULl1d funds brought fotw.. 25,624 51.704 77.328 88.035 Recogni5ed gain$ and kn$608 foio ir3n5feTS 113,9761 11,64ts 51.704 63.352 77,324 Cloiltyg r•vonu• frJnds 51,704 63.352 77,3ZB Summary ol lunds Tri••trl¢¢•d R•Btrictsd Tptsi Fund iy Toil Fwd• Futs 2W25 2025 1025 2024 Rev¢nuo aGcumuL8ted lund$ 11,648 51.704 63,352 77.328 Tolil funds 11.648 Sl.7Q4 63,352 77.328 THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY In¢ome and Expondllure Account for th• year ended 30 Sèptèmber 2025 as r8quir•d by the Companie$ Act 2006 2025 2024 Incorne Ir¢m operaknons Inieresi ieceWJV Other OWFaliry irttome 80,781 50 286 72.185 Grosl In¢om• In the year b•f•rn •xe•ptlonal It•m¥ 72.896 Exp•ndAlurfr charilab expenditure. excluding dsprecialK>n and am(Kb$8tKA) Depiecialw)n atTbtsrtiSalion Gov6m8n¢o cosls 85.521 9.172 4(X) 75.873 7.330 40D Total expondltur¢ thè year 95.093 83,603 N•t Inrom• b•frKo tax In the fln•n¢l•l y•ar All advilies derive frotn continuing operation$ In accordance wrfh Ihe proviSh)Trs ol the Cornpan$ Aci 2006, the headings and $ubheadings used in ihe In[ome ¥rhd Expenditure account been allap0 w reiie¢i special naTure cn3rty8 afilvltkns. The notes •ttached on pag•¥ 11 to 17 torni •0 Int•gr#l p*rt ol th•5• •¢¢ount•.
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY- Balance She•t as at 30 sept*mr 2025 Notes 2025 2024 Flx•d asuts Tangib assets 23.363 23.775 Total flxed ass•¢5 23.363 24,226 Cuft•nt assets Debtor5 19.282 24.546 19,282 37,964 Cash ai bank aThY In hand Totsl curr•nt •SS•ts 43.828 57.246 Cr•dMors.' amounts falling due whhln 13.8391 14.1441 Nèt turrtnt •ss•ts 39.989 53.102 Th• toial Mt a860ts 01 th• ch8rtty 63,352 77,328 Th• total nvt a•v•ts of thv Ghthplty 4r• by th• lunds of the Qharlty. IDIIows'.. R¢$tri¢ted funds esiricieo Revenuè Funds iu 51.704 51.704 51.704 51.704 UnrostdGt•d Funds UDresincted Revenue Funds 10 11.648 25,624 11.648 25.624 Total charlty fvnds 53,352 77,328 The'SORP Ref Indicated above Is the cl8ssificalioD ol BalaDce Sheel rtems as Sel out In Ihe formal SORP documenis. As required by para9raph 4.60 of the SQRP. the brought lorward and carned lorward lunds trM)ve have been agreed 10 the SOFA.. Ekler Henry Adewnka Somoye Trust Mrs Elizabeth T Oy6rokun Trusto 10
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Notes to the Accounts for th• y•ar ended 30 Septemb¢r 2025 1 Accountlng polici85 Ptillclos r•lating to the produ¢tlon ol the accounts. B•$l$ ol preparatlon and accountln9 ¢C+nv•ntlon The accounts have b88n prepared on the accruals basis, under the historical c051 convention. and in accordance wilh the Financial Rtportin9 lIanord 102. l¢ff¢cive 1st JBnuory 20161 tsnd'FRS 102 SORP Istaletnenl of Rètommended Practice for AccouniiNJ and Reporting by Charities12015,185 anded by the BuIlIn 15sued in Oclobei 2018 and applicable lo all accounling periods beginning gn or after 151 January 20191. (The SORPI. published by the Charity Cotnrnission in England & Wales ICCEWI. effeclNe January 2016. and In accordance with all appiicabie law In Ine cn8riws iurisaiciion ol regisiraiion. excepl Ihal the chanty has pr8par8d lh8 financial staietnÈnls in accordance with the FRS 102 SORP Islalemenl of Recommend8d Practice for Accounting and Reporting by Chariligsl 2015. las amended by Ihe Bulletin issued In October 2018 and applicable 10 all a¢¢ountino periods beginning on or after Isl January 20191. (The SORPI, in preference lo the previous SORP. the SORP 2005. which has been %vilhdrawn. nOlIb518nding Ihe facl Ihal the exlanl slalulory regulation5. the Charities IAccouni$ and Reports) RegulalK>n$ 2008 fer explicitly lo the SORP 2005. This has been done lo accord wlh current best PTactice. R15k5 and futurt ¥$$umptlons Th• Irusl••s hav• asSgs5gd Iho major riskg lo which the r.hiirr.h iq A¥pn%AA in PXrfir.IilAr thtt4¥ rt)IAt.d In the operaDons and finances of th8 church. and are satisfied that systems are in place lo mits'gato our exposu to th? major risks. Thc 1$ a public banefit entity. In determnIng how best lo putsuÈ these objectives Ihe Iruslees have tsken on board the charily commission s general guidance on public benefil and in particular il's suppmentary public guidance on the advancement ¢f lIlOn for Public benefft. Pollcles relating lo ¢•r¢yorl•s ollncom• and InGtsm¢ r•¢oynlllon. Incomo recognition Incom8. wh&lher from exchange or non 8xchange Iran5aclion5, is recognised In thÈ st818mènl or rinancial 8clivi8$ ISOFAI on a receivable basis. when a transaction or other event rèsults In an Incty8sè In the chanty's assets or a reduclion in its liabililies and onty when Ihe chaiily has legal entitlernent. the income Is pr(sbAhW. And e.an hp. mpx4iJrAd réliably All incomé Is accounl8d lor gross. before deducting at)y related fees or eo$ls. Policies relatinq to vxp+ndiiuro on goods and ser¥lc•$ provld¢d io the ¢h•rlty. Recognltlon of liablllll85 and oxp¢ndlture A Iiafjilily. and the r8laled exp8nditure. Is cognIsed when a 81 or constructive obligation exists as a r8suII ol a pa51 evenl. and when Il is more likely than nol Ihai a transfer of economie benefits will be r&ouired in selllemenl. and when Ihe amount of the obligation can be measured or reliably eslirnaled.. Liabilities arising frorn lulure lunditio Eommitsnenls and constructive oblall05, includinq perfortnance related granls. where the litTiing oi the amount of the fulure expenditure requifed lo sell Ihe obligation ar8 uncertain, give rise lo a provision in the 8¢counls, which is reviewed al the accounting yèar end. The provision is Increasèd to reflect any increases in Iiabilitses. and Is decréased by lh8 ulili58t.on of any prvviaion within the period. and reVcr¢d rf any proVitrI0n IS no longer requid. These mcvements ale charged or ¢redit8d lo the resP8Ctive funds ènd aclvi118S to which the provision rela18S.
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY NotP.8 to thg Accounts for th• y•ar ended 30 Sèpt•mb•r 2025 AJlo¢atlng costs to actlvllles Direct c051s that orts spe¢ifiully r8Lqled to an activity a allo¢at8d to Ihal acliwty. Shared dir8cI costs an support are apporti¢¢d botwoon octivitiys. The basi5 for appoTtionm8nl. which 15 consistently appli. and proportionale to the circum$tan¢e5, 15:. STaffiThg on tne Das15 01 titnE spEnl 111 willlivi1 wityi dTiy ydiliLuldT èLliviLy. Stafflng - on a per capila basis. based on Ihe number of of people employed within any partiular actwrty. Volunteers In accordance with the SORP, and in retognilion of the difficuhies in placing a monÈlary value on the contribution from volunteers, Ihe contribub'on of volunteets is not 1ncluded within the income of the charity Hvwov¢r. the tru5tee5 value th* $i9nifi¢onl wnlribution lo thÈ Èdiyitics of tho Charity by unpaid volunteers and this Is described rwre fully in Note 3. Pollcies relating to •$$eis. Ilabllitles andprovlslons thnd oth•r matters. Tanglblè Ilxed assols Tangible fixed assets are tnE8sured 81 their onginal cost value. or subs8quenl revaluation, or Il donated. as e5cribed above. Cost Value includes all cosls expended n bringing the a55et Inio rts Intenéed ¥Yorking ¢ondilk)n. Depreciation has been provided al the following rates in cvder to write off the as5e15 10 thelr anttipaled residual value over their e51imated useful lives. Church èquipment Motor vehlc18S 20 5tralght Ilne 25 % $lralght Ilno Debtor$ Debiofs 8re measured al Iheir recoverable amounts ai the balance sheet date. Cr•dltoM and provlslons Credilots are amounts owed. They are measured at the amount expects to pay to settle the debt. Arnounls whi¢n are oweo In more Inan a year are Shovln as KIng-r ¢redltors Flnancial instruments Includlng cash and bank balanc88 Ca$h held by Ihe chanty is included ai the amunl actually held and counted al the yeai end. Bank balances, whether in credil or overdrawn. are shimn al the amounts propedy reconciled 10 thè bank 5taternenls. Fund accounting Unrestricted funds are available lor ai the dlscrelion of the Irustees in furlh8rance or the general obie¢lives of the charity. Reslricled funds are subjecled lo Strictl0nS on their expenditure irnposed by the donor or through the lerrns of an appeal or as irnplied by Itw There are Tro endovltnent funds. 2 Nèt SUfpIu8 beforg tax in thè thnanclal year 2025 2024 The n81 surplus before tax in the finanaal year is $ialed after charging.'- Dèpro¢laiion of owned fixed asso18 9,172 7.330 12
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Notès to the Accounts for the yèar ond•d 30 S&pt•mber 2025 3 The contribution of volunteèrs The Church Is grateful for the eflorts ol ils volunteers who are Invofved In Service provision , office Wts and administralk)n. 11 is eslimated that over 6.500 volunteer haurs were provided during the period. If this is nSErVlIVely vtiluvd ijl £10.00 ali Iivui. Ihe volunteer effort a[runIS to over £6.000 4 Tanglble Il¥¢d assets Land & bulldlng PLinl & MKhln•ry Ilotor V•hklDs Yth7r Totsl LOSI Al 1 October 2024 Addrtions 53.228 8.760 8,550 61.778 8,760 DI$p09a At 30 Spt•mb•r 2025 61.98B 1.550 70.531 D•prnciatlDn Al 1 Oclo1 2024 Crge for ihp yaor 29.453 9.172 8.$ 38.003 9.172 At go S•pt•thb•t 2025 11.625 A.S50 47.17S At 30 $•pt•thbr 2025 23.363 ZJ.363 At JO $•ptsMb•t 2024 23.775 3.77$ 5 Dobtors 2025 2024 Olher deblors 19.282 19.282 19.282 19.282 6 Cr•dltors'. amounts lalllng duo wthln on• y•r 2025 2024 Bank PJaDs and overdfafts Olher ¢tdttors 1.419 2.725 2.939 3,839 4.144 7 Income and Expenditu •¢¢ount Summary 2025 2024 At 1 October 2024 Sli[ps Aft¢r tam Ioi ihe #r 77.328 88.035 At 30 Sépièmbèr 2025 63,352 77,320 8 Related party Iransa¢tlon8 The Re(leemed Christian Church of God IRCCGI Testimony Assembly Is a parish of The Redeemed Chnstian Church of God- a nelwoth compnsing parishes all over the wodd. There Is an agreerneni for common purposes entered Into by The Redeerned Chrisiian Church or God IRCCGI TÈstitTTry Assembly which documents Ihis relationship 13
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Notès to th• Accounts for the year èndèd 30 Sèptember 2025 9 Particul•rs of how partlcular fund5 are reprÈsènted by assets and Ilabi14tles At 30 S•pt•mbéi 2025 Unr¢t• R•strkt•d T+x•I trJnd• ndi fund Tangib Fixed Assets Curient A5sels CuTrenl Liatyiits 23.363 17.8761 13.8391 23.363 43.828 13.8391 51.7Q4 11,648 51.704 63.J52 At 1 Ottob•r 2024 Ufflr•Btrrt•d ds R•strict•d funds tund• Fund TaFyth Fixd A88et$ Lutteni ASSOIS 23.775 5.542 23,775 57.246 51.704 Curroril Li8blW6$ 14,1441 25,624 51.704 77.328 10 change In total funds o¥•r th• y•ai a$ shown In Not• 9 analy5ed by Inillvidu•l funds Funds brought Movprn•Trt I forwardfrom lund¥ In 2D25 ZU14 F¥n¢• urrl•d Tunas In SM Mot• 11 Unrw4trlctod•rtdd•sl9n•t•dlunds.'. UnresliKled Rv6nu8 Funds 25,624 113,9761 To141 yrhrstrlctod arbd do•iunat•d fund• Restrlcled lunds... 25.624 13.976 Reslricled Funds 51.7D4 51,704 Tolal rgstdcl•d 51,704 $1,704 Tolal ¢harfty funds 77,328 13,976 63.352 11 Anatysis of mov•ment$ In funds ov•r tho yoar as shown Nol• 10 EAp•ndknJr• G•ln6 & m•nl n Tund 2025 2025 2025 2025 UnrÈSlncied Revenue Funds 81.117 195.0931 113.976} 9$,092 13,97 12 The purpose$ for whlch the fund8 thir•stslcl•d artl d•$lon4thdiunds.'. These ftJnd5 are hekl for the meetiny th& obJediv¢$ of chaFIty. 8nd to Provide reserves IOT lulure ¥rlivil*s. ano. 8ubio¢1 to Charhy1ègL4laOn. are frw Irom all &11&S on US•. UnTOStnctSd Rèvènuè Funds
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Delailed analy3Is ol In¢ome and exp8ndltur8 for h¢ y¢ar endod JO Septembor 2025 as requlr•d by the SORP 2015 Thls analysis Is cla555ifi0d by ¢OnvenOal nominal do$erlptlon$ •nd not by a¢iivlty. 13 Donations. Gr•n¢s and Legaci•5 ¢uTh•nl yur Ufflv¥•trf¢t•d Fund• Currnnly••r R••td¢tod Fund Culmht y•ar Total Fund Pdor Y•ar Total Funds 21115 )¢naWons gllts from Indlvlduals Small 6)nalions IndNKluY $$ than £1(KMJ An 7A1 SO.7AI 72.185 Total donatlonJ nd 41ft• from IndlvldualB BO,781 80.781 72.185 14 Inv•$tm•nt Incomo Cuvrnty••i Ilnr•slrtct•d Cwrni y••r R•¥trf¢i•d Fynd rr•nl y•ar Funds Prloi Y••r Tut•l Fund 2025 2025 2•25 2024 Bank Interest Reeeiv8b Tot81 lThvutm•nt incorn• 15 Olh•r IncornA and gain# ¢urr•nt y•ilr Unrptct FundB Curv•nl Cuvr•nty••r TotaFnl Prforyur Ttytsi Fund CurT•nt ye•r Funds 2025 2Q25 ZQZ5 Sundry Olhor intsime Total other incom• 286 286 16 Exp¢ndltur8 on charltable a¢tlvltl?s. Dlrecl spfrndlng Curv•nt y•ar UTrr•Btrfct•d Fund8 Curr•Trty¥ar Cvtr•nt T¢lt•l Funds Pdor Y•4r Totsl Current Y•ar Fund• 2025 2025 2025 2024 Gross wages an¢J salan8s- chariiaNe 10.000 Trè¥èl and kniubJistonc•- Ch6ritBb A¢liwts SacrarTients W¥ttar8 Evangelism & Publicity Honorariutn Conferences & Seminars Mus Events 83J 7.670 7,670 591 8,464 1,021 6tyJ 461 591 8,464 1,021 600 461 1.500 2.848 3.101 700 1.110 1D.D30 2.848 Total dlreGt spendlng 23.155 23.155 26.110 15
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Detalltd analysls of income and •xp¢nditure lor the y•ar •nd•d 30 September 2025 as r•qulrod by the SORP 2015 17 Expendlture on charitablo actlvltl•s- Grant fundlng ol actlvltlos Curwvnt yo UM••trl¢t•d Fund* loi•1 Funds TptslFuThl Cuffent Yr Fund• 2025 2025 21J25 2P14 Grants rn8de lo individuals Grants rnaée lo or9anisalion8 5,200 4,175 1.8 1,8 Total grantmaklny ¢o$ts 1,19D 1,890 9,375 8r•akdovin ol Gr•nt$ m¥d• to orBinls•Uon$ Unw••trfct•d Funds R•itrl¢tod Funds Yotal Fundb Current year 2925 2125 2025 RCCG Wthj Evageh5m MIssK)n FÈstivAI of Lrfe Othèrs 1.6r¥) 240 1.600 240 16
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Det•lled analysis of income and •xponditure lor the y••r ended 30 S8pt8mber 2025 as r•qulr•d by the SORP 2015 18 Support ¢OSts for charltable a¢tlvlll¢$ CUN•1 y•ar ilnr•strl¢id Fund• Curr•nt y•ar R$1¢1+0 Fu)d• Culvgtit y•ai TDtsI Fund PrforY•ar Totil Fn01 Currenty•ar 302$ 202S 2025 24 Volvntoer costs Volunteers, ?xpenses Tiaininq and welfare- volunteers Travel and subs1sten- volunteers Motor expenses - volunl88rs Pr•rnls•s Expenses p<oom Mire 216 41 216 41 4,9S0 7,887 33.745 1.878 33.74) 1,878 1Q,1 Cl8aning and wasie managemenl Premises repairs. renewals and maintenance 485 1,74 Admlrtlstrative overhe•d$ Telephone. f3x and Inlernel Statipnèry Jnd printing Sub$rriplions to periodicals Software Iicn¢Ès and exp8nsos 1.902 Alfl 66 410 36 767 767 Sundry expenses Information and pUblC8110n5 Eouipm8nl,r8pair5,expenses and 4.020 4,020 250 2.787 2.787 mainl¢nanGts Insurance Legal fees Consuttancy fees Security- guards servi¢es 4.846 468 4.846 468 4,364 540 4,T64 Flnanclal costs Bank eh8rqe5 D8precialion Support costs b•lor• F8allocatlon 1.045 9.172 69,64 1.045 9.172 69.648 1,087 7,330 47.710 19 Other Exptrnditur¢ - GOTan¢ co6t• Curr•nty•4t Unr*s1rt¢1•& CuYr•nt y•or Rltted FUIMI Cun•Tri y•ar Totil FuNd• Prfor Y•ar Tot•1 Fund$ CuThoni yur Pviml iozs 202$ 2025 2024 IndepÈndenl Examinerfs fees 400 400 400 Total Gov•rnant• ¢o$ls
THE REDEEMED CHRISTIAN CHURCH OF GOD IRCCGI TESTIMONY ASSEMBLY Oetalled analy515 01 in¢ome and •xpenditur• lor the year ended 30 September 2025 a5 requir•d by th• SORP 2015 ZO Ttstsl CharItab expendlture Curf•rty••F Unr•Jlrt¢l•d Fyndi 2025 Currnm y•al R•Blrl£ted Fynds 2025 CtrTh•nt y•4r WorY•ar To¢41 Fund• Total Fund• Curr•ni Y••r 202$ 2024 Total direct spending Total granttnaking tosts T¢lal Bupport coÈtg Tolal Govefflan¢e costs 23,155 1.6 69.64 4(K) 23.155 1.890 26.118 9.375 7710 400 400 Total Charft3b •xp•ndltur• 95.093 9S,0O3 83,603 18