Charity registration number 1130016 (England and Wales)
Company registration number 06824869
RESTORATION REVIVAL FELLOWSHIP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
RESTORATION REVIVAL FELLOWSHIP
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | J. Stewart |
|---|---|
| K. Chaplin | |
| C. Goodin (Trustee only) | |
| L. G. Denny (Chair) | |
| L. Mullings | |
| G. T. Mullings (Director only) | |
| R. Aiken | |
| H. Clarke | |
| Secretary | M. A. Lazarus |
| Charity number | 1130016 |
| Company number | 06824869 |
| Principal address | 41 Eastcote Avenue |
| Greenford | |
| Middlesex | |
| UB6 0NG | |
| Registered office | 41 Eastcote Avenue |
| Greenford | |
| Middlesex | |
| UB6 0NG | |
| Independent examiner | Robert Barry Perez |
| Xeinadin SL Limited | |
| Chartered Accountants | |
| Level 5a, Maple House | |
| 149 Tottenham Court Road | |
| London | |
| W1T 7NF |
RESTORATION REVIVAL FELLOWSHIP
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 12 |
RESTORATION REVIVAL FELLOWSHIP
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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
The charity's objectives are to advance the Christian faith in such ways and in such parts of the UK or the world as the trustees may time to time think fit; to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in the UK or the world as the trustees may think fit; to advance education in such ways and in such parts of the UK and the world as the trustees may think fit.
The charity has been running a foodbank once a week, and this has been very well received within the local community. The charity has continued its links with branches in India, Cameroon and Kenya, as well as regular feedback from UK sister churches in Luton and Harrow.
Achievements and performance
The charity has over 350 live broadcasts via YouTube, Facebook live and zoom, of meetings and teachings annually reaching a global audience. The trustees are grateful to church members and contributors who have maintained their contributions over the years, in so doing, financing international missions, local outreach and the church.
Nursery closure as of 31[st] August 2024
The trustees report that following a review of Alpha and Omega nursery by the trustees, and feedback from OFSTED, it has been decided that the nursery should close. This decision was not taken lightly; however, the trustees are of the view that this decision was in the best interest of the charity.
Financial review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Plans for future periods
The charity has progressed with plans to rent the nursery space to another provider. This arrangement will offset the funding loss resulting from the planned closure of the Alpha & Omega nursery in August 2024.
Structure, governance and management
The charity was incorporated as a company limited by guarantee on 19th February 2009 and was registered with The Charity Commission on 08th June 2009.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
J. Stewart
K. Chaplin
C. Goodin (Trustee only)
L. G. Denny (Chair) L. Mullings G. T. Mullings (Director only)
R. Aiken
H. Clarke
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RESTORATION REVIVAL FELLOWSHIP
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
The trustees' report was approved by the Board of Trustees.
J. Stewart Trustee
5 December 2025
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RESTORATION REVIVAL FELLOWSHIP
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RESTORATION REVIVAL FELLOWSHIP
I report to the trustees on my examination of the financial statements of Restoration Revival Fellowship (the charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements 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 financial statements 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 financial statements to be reached.
Robert Barry Perez Xeinadin SL Limited Chartered Accountants Level 5a, Maple House 149 Tottenham Court Road London W1T 7NF
Dated: 8 December 2025
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RESTORATION REVIVAL FELLOWSHIP
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 245,100 | 330,144 |
| Investments | 4 | 52 | 59 |
| Total income | 245,152 | 330,203 | |
| Expenditure on: | |||
| Charitable activities | 5 | 197,740 | 235,513 |
| Other expenditure | 9 | 22,111 | 22,457 |
| Total expenditure | 219,851 | 257,970 | |
| Net income and movement in funds | 25,301 | 72,233 | |
| Reconciliation of funds: | |||
| Fund balances at 1 April 2024 | 1,369,353 | 1,297,120 | |
| Fund balances at 31 March 2025 | 1,394,654 | 1,369,353 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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RESTORATION REVIVAL FELLOWSHIP
BALANCE SHEET
AS AT 31 MARCH 2025
| Notes Fixed assets Tangible assets 10 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current liabilities Total assets less current liabilities Creditors: amounts falling due after more than one year 12 Net assets The funds of the charity Unrestricted funds 14 Freehold land and building reserves 14 |
2025 £ £ 1,545,653 19,909 (97,906) (77,997) 1,467,656 (73,002) 1,394,654 (140,843) 1,535,497 1,394,654 |
2024 £ £ 1,555,810 59,011 (95,436) (36,425) 1,519,385 (150,032) 1,369,353 (166,144) 1,535,497 1,369,353 |
|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 5 December 2025
J. Stewart Trustee
Company registration number 06824869 (England and Wales)
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RESTORATION REVIVAL FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Charity information
Restoration Revival Fellowship is a private company limited by guarantee incorporated in England and Wales. The registered office is 41 Eastcote Avenue, Greenford, Middlesex, UB6 0NG.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
The validity of this assumption depends on the charity being able to operate profitably in the future and the continued support of the bank, which is the major lender of the company. The financial statements do not include any adjustments that would result if the charity continued to make losses and such support were withdrawn. If the charity were unable to continue to operate, adjustments would have to be made to reduce the value of assets to their recoverable amounts, provide for further liabilities that may arise and reclassify fixed assets and long-term liabilities as current assets and liabilities.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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RESTORATION REVIVAL FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings Plant and equipment 20% Straight line method
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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RESTORATION REVIVAL FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Other general income and grants re use of premises | 88,720 | 100,995 |
| Donations | 156,380 | 229,149 |
| 245,100 | 330,144 |
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RESTORATION REVIVAL FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 4 | Income from investments | ||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 52 | 59 | |
| 5 | Charitable activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Staff costs | 109,404 | 135,709 | |
| Depreciation and impairment | 5,078 | 5,091 | |
| Staff training | 1,760 | 578 | |
| Kitchen & food supplies | 2,039 | 4,210 | |
| Travel and subsistence | 456 | 613 | |
| Printing, postage and stationery | 635 | 1,054 | |
| Water, electricity and gas | 10,228 | 13,570 | |
| Telephones & broadband | 709 | 789 | |
| IT expense and software | 227 | 38 | |
| Nursery expenses | 5,437 | 4,933 | |
| Rent | 1,000 | 3,000 | |
| Cleaning and waste disposal | 1,481 | 2,204 | |
| Rates | 691 | 932 | |
| Health and safety | 382 | 479 | |
| Insurance | 1,601 | 1,552 | |
| Rates | 206 | 261 | |
| Building fund expenses | 14,051 | 9,668 | |
| 155,385 | 184,681 | ||
| Share of support costs (see note 6) | 39,655 | 48,972 | |
| Share of governance costs (see note 6) | 2,700 | 1,860 | |
| 197,740 | 235,513 |
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RESTORATION REVIVAL FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 6 Support and Governance costs Support costs Governance costs £ £ Support costs 39,655 - Accountancy - 2,700 39,655 2,700 Analysed between Charitable activities 39,655 2,700 |
2025Support costs Governance costs £ £ £ 39,655 48,972 - 2,700 - 1,860 42,355 48,972 1,860 42,355 48,972 1,860 |
2024 £ 48,972 1,860 |
|---|---|---|
| 50,832 | ||
| 50,832 |
Support costs represent a reasonable apportionment (with the balance being apportioned as disclosed above) of expenditure incurred. Governance costs includes payments to the independent examiner of £2,000 + VAT (2024- £2,000 + VAT) for independent examination.
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8 Employees
The average monthly number of employees during the year was:
| Employment costs Wages and salaries Social security costs Other pension costs |
2025 Number 6 2025 £ 108,096 351 957 109,404 |
2024 Number 12 |
|---|---|---|
| 2024 £ 133,268 816 1,625 |
||
| 135,709 |
Redundancy and termination payments totalling £32,310 were made in the reporting period
There were no employees including the key management personel whose annual remuneration was more than £60,000.
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RESTORATION REVIVAL FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
9 Other expenditure
| Unrestricted | Unrestricted | |||||
|---|---|---|---|---|---|---|
| funds | funds | |||||
| 2025 | 2024 | |||||
| Financing costs | 22,111 | 22,457 | ||||
| 10 | Tangible fixed assets | |||||
| Freehold land | Plant and | Fixtures and |
Total | |||
| and buildings | equipment | fittings | ||||
| £ | £ | £ | £ | |||
| Cost | ||||||
| At 1 April 2024 | 1,535,497 | 1,825 | 116,367 | 1,653,689 | ||
| At 31 March 2025 | 1,535,497 | 1,825 | 116,367 | 1,653,689 | ||
| Depreciation and impairment | ||||||
| At 1 April 2024 | - | 1,825 | 96,055 | 97,880 | ||
| Depreciation charged in the year | - | - | 10,156 | 10,156 | ||
| At 31 March 2025 | - | 1,825 | 106,211 | 108,036 | ||
| Carrying amount | ||||||
| At 31 March 2025 | 1,535,497 | - | 10,156 | 1,545,653 | ||
| At 31 March 2024 | 1,535,497 | - | 20,313 | 1,555,810 | ||
| 11 | Creditors: amounts falling due within one year | |||||
| 2025 | 2024 | |||||
| Notes | £ | £ | ||||
| Bank loans | 95,169 | 93,000 | ||||
| Other taxation and social security | 337 | 336 | ||||
| Accruals and deferred income | 2,400 | 2,100 | ||||
| 97,906 | 95,436 | |||||
| 12 | Creditors: amounts falling due after more than one year | |||||
| 2025 | 2024 | |||||
| Notes | £ | £ | ||||
| Bank loans | 73,002 | 150,032 |
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RESTORATION REVIVAL FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
13 Retirement benefit schemes
| Retirement benefit schemes | ||
|---|---|---|
| 2025 | 2024 | |
| Defined contribution schemes | £ | £ |
| Charge to profit or loss in respect of defined contribution schemes | 957 | 1,625 |
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
14 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| General funds Freehold land and buildings General funds Previous year: General funds Freehold land and buildings |
At 1 April 2024 Incoming resources Resources expended At 31 March 2025 £ £ £ £ (166,144) 245,152 (203,896) (124,888) 1,535,497 - - 1,535,497 - - (15,955) (15,955) 1,369,353 245,152 (219,851) 1,394,654 At 1 April 2023 Incoming resources Resources expended At 31 March 2024 £ £ £ £ (238,377) 330,203 (257,970) (166,144) 1,535,497 - - 1,535,497 1,297,120 330,203 (257,970) 1,369,353 |
At 1 April 2024 Incoming resources Resources expended At 31 March 2025 £ £ £ £ (166,144) 245,152 (203,896) (124,888) 1,535,497 - - 1,535,497 - - (15,955) (15,955) 1,369,353 245,152 (219,851) 1,394,654 At 1 April 2023 Incoming resources Resources expended At 31 March 2024 £ £ £ £ (238,377) 330,203 (257,970) (166,144) 1,535,497 - - 1,535,497 1,297,120 330,203 (257,970) 1,369,353 |
|---|---|---|
| 1,369,353 |
15 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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