OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-04-05-accounts

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS 2025

REDEEMED CHRISTIAN CHURCH OF GOD Covenant Restoration Assembly Nottingham

…a people in His presence, raising a blessed generation PS 16:11

Website: https://rccgcranottingham.org/

1

CONTENTS

CONTENTS CONTENTS
CORPORATE INFORMATION ............................................................................................ 3
TRUSTEES ANNUAL REPORT .......................................................................................... 4
1.0 INTRODUCTION ....................................................................................................... 4
2.0 STRUCTURE, GOVERNANCE AND MANAGEMENT .............................................. 4
2.1 Governing Document ................................................................................................ 4
2.2 Trustee Appointments ............................................................................................... 4
2.3 Organizational Structure ............................................................................................ 4
2.4 Related Party Relationship ........................................................................................ 5
2.5 Risk Management ..................................................................................................... 5
3.0 OBJECTIVES AND ACTIVITIES ............................................................................... 5
3.1 Objectives ................................................................................................................. 5
3.2 Activities .................................................................................................................... 6
4.0 ACHIEVEMENT AND PERFORMANCE ................................................................... 8
4.1 Public Benefit Statement ........................................................................................... 9
4.2 Grant Making Policies ............................................................................................. 10
4.3 Contribution Made by Volunteers ............................................................................ 11
4.3 Future Development ................................................................................................ 11
5.0 FINANCIAL SUMMARY – FY’2025 .......................................................................... 12
5.1 Principal Funding Sources ...................................................................................... 13
5.2 Reserves Policy ...................................................................................................... 13
6.0 FINANCIAL STATEMENTS .................................................................................... 15
6.1 Statement of Financial Activities ............................................................................. 16
6.2 Statement of Financial Position ............................................................................... 17
7.0 NOTES TO FINANCIAL STATEMENTS ................................................................. 18
8.0 INDEPENDENT EXAMINER’S REPORT ............................................................... 23

2

CORPORATE INFORMATION

Charity Registered Number: 1136253

Board of Trustees

Pastor Taiwo Enoch Olugbenga – Chairman

Pastor Chukwuka John – Secretary Pastor Adebowale Babatunde Adesina Pastor Sunday Afolabi

Dr Presidor Kendabie

Pastor-In-Charge

Pastor Vincent T. T. Ibikunle

Registered Office

75 Raleigh Street Nottingham. NG7 4DL

Bankers:

HSBC Bank Plc Unity Trust Bank Plc Kingdom Bank

3

TRUSTEES ANNUAL REPORT

1.0 INTRODUCTION

The Board of Trustees of RCCG Covenant Restoration Assembly, Nottingham presents their annual report and accounts for the year ended April 5th, 2025.

2.0 STRUCTURE, GOVERNANCE AND MANAGEMENT

This section spells out the structure and governance of RCCG Covenant Restoration Assembly Nottingham.

2.1 Governing Document

The charity is constituted as a “Trust” and governed by ‘Trust Deed’ dated 31st December 2009.

2.2 Trustee Appointments

Trustees are appointed under the terms of the trust deed.

New Trustees are given induction on appointment, explaining the overview objectives of the charity and the requirements of the Charity Commission.

2.3 Organizational Structure

The spiritual aspect of the church is handled by the Parish Pastor including the day to day running of the charity which is overseen by the Trustees and Board of Ministers, who meet regularly to review the operations of the church and make decisions on major issues affecting the church.

The church’s key activities and operations are centered on the various constituent cellular groups: Men, Women, Elders, Youth and Singles, Teenagers and Children for effective organization. The cellular structure is effective at ensuring that the expectations and needs of every group are adequately met.

4

2.4 Related Party Relationship

RCCG, Covenant Restoration Assembly Nottingham, is a member of the Redeemed Christian Church of God (RCCG), a global church with parishes in over 190 countries. The relationship is governed by an “Agreement for Common Purposes” between the parish and RCCG. The referenced “Agreement for Common Purposes” document is constantly monitored and recommended for updates, to take cognizance of unfolding events (policies, regulations) in the United Kingdom.

RCCG CRA Nottingham falls under UK region 7 Province 2.

2.5 Risk Management

The trustee board performs its duty of safeguarding the charity against major risk. The board regularly reviews the charity’s governance structures, policies, procedures, and practices. It recommends strategic and operational options and implements adequate prudent controls and preventative action to safeguard the assets of the charity, as well as its reputation.

3.0 OBJECTIVES AND ACTIVITIES

3.1 Objectives

RCCG Covenant Restoration Assembly Nottingham’s main objectives are:

In furtherance of the above objectives, the activities of the charity are classified under the following themes:

5

3.2 Activities

The church engages in regular activities as detailed below in pursuance of our charitable objectives. Some of these programs were held online/virtually.

Regular Church Regular Church Activities

6

~~===~~ Event
~~===~~
Date(s)
~~===~~
April
~~===~~
Graduations / Ordination Ceremony
~~===~~
Thursday11th
~~===~~
Festival of Life(Europe)
~~===~~
Friday12th
~~===~~
Ordained Ministers Conference
~~===~~
Thur 18th–Saturday20th
~~===~~
Workers Rally with Daddy GO & FoL
Manchester)
~~===~~
Tue 23rd& Fri 26th
~~===~~
May
~~===~~
House FellowshipLeadershipConference
~~===~~
Saturday4th
~~===~~
Evangelism Week and Sunday
~~=~~
Monday13th–Sunday19th
~~=~~
Children & Teenagers Week
~~=~~
Mon 27th– Sun 1stJune
~~=~~
Good Women Conference, Victory House
London
~~=~~
Thur 23rd– Saturday 25th
~~=~~
June
~~=~~
Redeemer’s Men Continental Conference &
FathersDay CelebrationService
~~=~~
Sat 15th& Sunday 16th
~~=~~
Elder’s Continental Conference / Elder’s Sunday
Service
~~=~~
Friday 21st– Sunday 3rd
~~=~~
Christian Social Responsibility Week & Social
ActionSunday
~~=~~
Monday 24th– Sunday 30th
~~=~~
July
~~=~~
Pastors’ Appreciation Week
~~=~~
Monday1st– Sunday7th
~~=~~
YAYA Weekend Away
~~=~~
Friday12th– Sunday14th
~~=~~
FamilyPicnic
~~=~~
Sunday21st
~~=~~
Aug
~~=~~
RCCG Annual Convention,Nigeria
~~=~~
Monday5th– Sunday11th
~~=~~
RCCG UK Sport Day
~~=~~
Saturday17th
~~=~~
Continental Youth Convention
~~=~~
Saturday31st
~~=~~
Sept
~~=~~
Gracious Women Convention
~~=~~
Friday6th– Sunday8th
~~=~~
Workers Rally& AGM
~~=~~
Tuesday17th
~~=~~
Festival of Life(FoL)London
~~=~~
Friday21st
~~=~~
October
~~=~~
RCCG UK Children’s Teachers’ Training &
Conference
~~=~~
Saturday 5th& 19th
~~=~~
Children Weekend
~~=~~
Friday25th– Sunday27th
~~=~~
SundaySchool Conference(online)
~~=~~
Friday25th– Saturday26th
~~=~~
Nov
~~=~~
~~=~~ ~~=~~
20thChurch Anniversary
~~=~~
Monday11th- Sunday17th
~~=~~
Decembe
r
~~=~~
Christmas Carol & Children’s NativityService
~~=~~
Sunday8th
~~=~~
Children’s Christmas Party
~~=~~
Saturday14th
~~=~~
Christmas Service
~~=~~
Sunday22nd
~~=~~
January
~~=~~
100 Days RCCG Prayer & Fasting
~~=~~
11 January– 21 April
~~=~~
RCCG Europe Continental Prayer & Fasting
(online)
~~=~~
Monday 6th–Sunday 12th
~~=~~
Special Programme with Pastor Musa Bako
~~=~~
Saturday18th–Sunday19th
~~=~~
Fe
b
~~=~~
FREGH LeadershipCourse
~~=~~
Saturday1st,8th,15th,22nd
~~=~~

||Singles & Couples/Agape Love Service
|Sunday16th
|| |---|---|---| ||Conference of Church Administrators and PAs
|Friday21st
|| |Mar
|DaddyGO’s 83rdBirthday
|Sunday2nd
|| ||Special HolyGhost Service(Nigeria)
|Friday7th
|| ||Prayer Conference with Pastor Peter
Olawale
|Tuesday 25th–Wednesday
26th
|| ||Mother’s Day
|Sunday30th
||

4.0 ACHIEVEMENT AND PERFORMANCE

The church celebrated its 20[th] year anniversary in Nov 2024 holding a 7day power packed program led by notable anointed guest ministers from RCCG Worldwide including Pastor Agu Irukwu (Senior Pastor at Jesus House), Pastor Sola Adeaga (Jesus House), Pastor Leke Sanusi (Continental Overseer of RCCG Europe), Pastor J.T Kalejaiye (RCCG Overcomers Parish, Nigeria) and many other anointed ministers of God gracing the occasion.

As part of the 20[th] anniversary, the church established a new parish – RCCG Bethel Parish in Mansfield.

The social action group of the church started a new initiative called – The Lydia Project This is a service that provides free pre-loved children clothing, toys and accessories to any member of the community. This is currently funded by donations from members of the church.

The church continues to see an increase in its membership, cutting across students, professionals and families.

The church makes it a priority to help new members especially those that have just relocated into Nottingham to settle in with ease by connecting them to members who

8

The church continues to hold 2 services on most Sundays. The church continued with the renovation of the property which included the creation of a smaller auditorium to accommodate more people during services.

“The church is also looking into other ways it can maximize its current space or increase capacity!”

4.1 Public Benefit Statement

The charity recognizes its responsibility to clearly demonstrate that its purposes or ‘aims’ serve the public benefit. This report outlines the ways in which the charity has fulfilled these objectives. The trustees also confirm that, before determining the charity’s activities, they have carefully considered the Charity Commission’s guidance on public benefit. In addition to our life-changing messages delivered every Sunday and streamed live across various social media platforms, bringing hope, joy, and love to people of all races, genders, and beliefs, the church also engaged in the following community service initiatives throughout the year:

9

Matthew Project Foodbank Lydia Project ~~EE~~ OE eee •This non-referral food •The church remains •This focuses on bank, established to committed to its providing clothing , meet the need for both partnership with toys, accessories and food and counseling Hope Nottingham in other essentials to services for individuals delivering food bank children. and families, continues services to the to operate every community. Saturday from 12:30 •This is open to the p.m. to 2:00 p.m public and has been •The food bank verys successful •Unlike our other food operates every especially providing bank service, this Wednesday from 10 necessary baby initiative is open to a.m. to 12 noon. items to new mums. everyone without •The Lydia project is restrictions. open on Saturdays 12:30- 2pm

The Matthew Project has been continuously successful in providing over 175 food parcels per month to its beneficiaries. This is about 10,000kg worth of groceries in the reporting period. It continues to partner with FareShare who supply a variety of fresh food and off the shelf food items. We also have support from church members.

4.2 Grant Making Policies

Under the “Agreement for Common Purposes”, Covenant Restoration Assembly Nottingham has agreed to make regular contributions to the Central Office Funds (COF) and the World Evangelism Mission (WEM) through RCCG Central Office UK. We

10

support Africa Missions, an aid relief Agency to underprivileged people and communities, mainly in Africa. We also actively and strongly support other missionary organizations, such as Christ For All Nations (CFAN), UCB Word for Today, Festival of Life, Good Women Fellowship, Annual Conventions held at the RCCG National Headquarters and other missions whose goals and visions are aligned with ours.

4.3 Contribution Made by Volunteers

The charity enjoys the services of various volunteers, who contribute enormously to various areas of service provision, development, and implementation of the church’s vision. The volunteers are encouraged to attend various training and development programs organized by the charity and other organisations which could also have a positive impact in their secular activities and add value to themselves.

4.3 Future Development

11

5.0 FINANCIAL SUMMARY – FY’2025

Total Received Income £303,507

Total Expenditure £294,198

Surss Surplus

£9,309

Total Asset Total Liabilities Total Cash at Bank £766,588A £49,680 £62,459

Average Church Members 350

Gift Aid Funding £30,238

Grants

£1,000

12

5.1 Principal Funding Sources

CRA continues to benefit from the generous donations of its members. The Charity’s main source of funds has been through voluntary donations from members.

The charity received total funds of £304k, £1k in restricted income. Voluntary income increased by 2.4% compared to prior year.

Total expenditure was £294k. This was 7.6% higher than prior year and majorly due to the 20[th] anniversary celebrations. CRA closed the year with a surplus of £9k. Cash at bank at the end of the period was £62k.

This financial support (mainly from member donations) continues to enable the church to be self-sustaining in meeting its day-to-day operational needs, planned investments in its growth and in fulfilling a myriad of public benefit and charitable services. To this end, the church is very grateful to its generous donors and members.

As a result of its sustainable income support streams; various charitable objectives and community needs are being continually met. The present level of funding is adequate to support the continuation of the church objectives and hence continues to operate as a going concern.

5.2 Reserves Policy

The charity is aware of the need to have a documentary policy in place regarding reserve. As part of the church’s mortgage loan covenant, it is imperative that the church has a minimum of 12months mortgage payment which is approximately £5,110 available at any point in time. As a result, the trustees deem it prudent to have reserves of 3 month’s running cost to cover any unforeseen circumstances. These reserves are in unrestricted funds that can be used to mitigate any short-term financial difficulties. This policy is reviewed on an ongoing basis.

This report was approved by the Board of Trustees and signed on their behalf by:

13

Full Name: Pastor Taiwo Enoch Olugbenga

Position : Chairman

14

6.0 FINANCIAL STATEMENTS

Scope and Basis of the Financial Statements

The accounts have been prepared under historical cost convention with items recognized at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. However, property has been revalued to present a true and fair view of its value. The accounts were prepared in accordance with the Statement of Recommended Practice SORP: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011, as amended by the Charities Act 2022.

15

6.1 Statement of Financial Activities

CharityNo
1136253
Period start
date
06/04/2024
To
Period end
date
RCCG Covenant Restoration
Assembly Nottingham
Annual accounts for the period
05/04/2025

Section A Statement of financial activities (including summary income and expenditure account)

Recommended categories by activity Recommended categories by activity Notes Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds Prior year
funds
~~}~~
£ £ £ £ £
~~}~~
Income 3 F01 F02 F03 F04 F05
~~}~~
Income and endowments from: ~~}~~
Donations and legacies ~~=====~~ 301,964
~~=====~~
-
~~=====~~
-
~~=====~~
301,964
~~=====~~
293,963
~~=====~~
~~}~~
Charitable activities ~~=====~~ ~~=====~~ 1,000
~~=====~~
-
~~=====~~
1,000
~~=====~~
2,000
~~=====~~
~~}~~
Interest Income ~~=====~~ 543
~~=====~~
-
~~=====~~
-
~~=====~~
543
~~=====~~
432
~~=====~~
~~}~~
Investments ~~=====~~ -
~~=====~~
-
~~=====~~
-
~~=====~~
-
~~=====~~
-
~~=====~~
~~}~~
Separate material item of income ~~=====~~ -
~~=====~~
-
~~=====~~
-
~~=====~~
-
~~=====~~
-
~~=====~~
~~}~~
Other ~~=====~~ -
~~=====~~
-
~~=====~~
-
~~=====~~
-
~~=====~~
-
~~=====~~
~~}~~
Total ~~=====~~ 302,507
~~=====~~
1,000
~~=====~~
-
~~=====~~
303,507
~~=====~~
296,395
~~=====~~
~~}~~
Expenditure 4
~~=====~~
~~=====~~ ~~=====~~ ~~=====~~ ~~=====~~ ~~=====~~
~~}~~
Expenditure on: ~~}~~
Raising funds ~~==~~ ~~==~~ ~~==~~ ~~==~~ ~~==~~ ~~==~~
~~}~~
Charitable activities ~~==~~ 274,598
~~==~~
-
~~==~~
-
~~==~~
274,598
~~==~~
225,575
~~==~~
~~}~~
Separate material expense item ~~==~~ 19,200
~~==~~
~~==~~ ~~==~~ 19,200
~~==~~
47,424
~~==~~
~~}~~
Other ~~==~~ 400
~~==~~
-
~~==~~
-
~~==~~
400
~~==~~
375
~~==~~
~~}~~
Total ~~==~~ 294,198
~~==~~
-
~~==~~
-
~~==~~
294,198
~~==~~
273,373
~~==~~
~~}~~
~~==~~ ~~==~~ ~~==~~ ~~==~~ ~~==~~ ~~==~~
~~}~~
Net income/(expenditure) before tax
for the reporting period
8,309 1,000 - 9,309 23,022
~~}~~
Tax payable - - - - -
~~}~~
Net income/(expenditure) after tax
before investment gains/(losses)
8,309 1,000 - 9,309 23,022
~~}~~
Net gains/(losses) on investments - - - - -
~~}~~
Net income/(expenditure) 8,309 1,000 - 9,309 23,022
~~}~~
Extraordinary items - - - ~~}~~
Transfers between funds - - -
~~}~~
Other recognised gains/(losses): 5
~~ee~~
~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~}~~
~~ee~~
Gains and losses on revaluation of fixed assets for the
charity’s own use
~~ee~~ ~~ee~~ -
~~ee~~
-
~~ee~~
-
~~ee~~
430,531
~~}~~
~~ee~~
Other gains/(losses) ~~ee~~ -
~~ee~~
-
~~ee~~
-
~~ee~~
-
~~ee~~
-
~~}~~
~~ee~~
Net movement in funds ~~ee~~ 8,309
~~ee~~
1,000
~~ee~~
-
~~ee~~
9,309
~~ee~~
453,553
~~}~~
~~ee~~
~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~}~~
~~ee~~
Reconciliation of funds: ~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~}~~
~~ee~~
Revaluation Reserve ~~ee~~ 430,531
~~ee~~
~~ee~~ ~~ee~~ 430,531
~~ee~~
430,531
~~}~~
~~ee~~
Reserves ~~ee~~ 285,377
~~ee~~
1,000
~~ee~~
~~ee~~ 286,377
~~ee~~
277,068
~~}~~
~~ee~~
Total funds brought forward ~~ee~~ 707,599
~~ee~~
~~ee~~ -
~~ee~~
707,599
~~ee~~
707,599
~~}~~
~~ee~~
Total funds carried forward ~~ee~~ 715,908
~~ee~~
1,000
~~ee~~
-
~~ee~~
716,908
~~ee~~
707,599
~~}~~
~~ee~~

16

6.2 Statement of Financial Position

~~——~~ Note
~~——~~
Unrestricted
funds
~~——~~
Restricted
income
funds
~~——~~
Endowment
funds
~~——~~
Total this
year
~~——~~
Total last
year
~~——~~
£ £ £ £ £
Fixed assets ~~=——_=~~ F01
~~=——_=~~
F02
~~=——_=~~
F03
~~=——_=~~
F04
~~=——_=~~
F05
~~=——_=~~
Intangible assets ~~=——_=~~ - - - -
~~=——_=~~
- - - -
~~=——_=~~
- - - -
~~=——_=~~
- - - -
~~=——_=~~
-
~~=——_=~~
Tangible assets 6
~~=——_=~~
691,124
~~=——_=~~
-
~~=——_=~~
-
~~=——_=~~
-691,124
~~=——_=~~
691,349
~~=——_=~~
~~=——_=~~ ~~=——_=~~ ~~=——_=~~ ~~=——_=~~ ~~=——_=~~ ~~=——_=~~
Total fixed assets ~~=——_=~~ 691,124 - - 691
~~=——_=~~
124 - - 691
~~=——_=~~
124 - - 691
~~=——_=~~
124 - - 691,124
~~=——_=~~
691,349
~~=——_=~~
Current assets ~~=——_=~~ ~~=——_=~~ ~~=——_=~~ ~~=——_=~~ ~~=——_=~~ ~~=——_=~~
Debtors ~~===~~ 13,006- - 1
~~===~~
- - 1
~~===~~
- - 1
~~===~~
- - 13,006
~~===~~
14,108
~~===~~
Cash at bank and in hand ~~===~~ 62,459
~~===~~
~~===~~ - 62,459
~~===~~
- 62,459
~~===~~
65,555
~~===~~
~~===~~ ~~===~~ ~~===~~ ~~===~~ ~~===~~
Total current assets ~~===~~ 75,465 - - 75
~~===~~
465 - - 75
~~===~~
465 - - 75
~~===~~
465 - - 75,465
~~===~~
79,663
~~===~~
~~===~~
~~===—=~~
~~===~~
~~===—=~~
~~===~~
~~===—=~~
~~===~~
~~===—=~~
~~===~~
~~===—=~~
~~===~~
~~===—=~~
Creditors: amounts falling due
withinone year
7
~~===—=~~
27,989
~~===—=~~
~~===—=~~ - 27
~~===—=~~
- 27,989
~~===—=~~
25,865
~~===—=~~
~~===—=~~ ~~===—=~~ ~~===—=~~ ~~===—=~~ ~~===—=~~ ~~===—=~~
Net current assets/(liabilities) ~~===—=~~ 47,476 - - 47
~~===—=~~
476 - - 47
~~===—=~~
476 - - 47
~~===—=~~
476 - - 47,476
~~===—=~~
53,798
~~===—=~~
~~===—=~~ ~~===—=~~ ~~===—=~~ ~~===—=~~ ~~===—=~~ ~~===—=~~
Total assets less current liabilities 738,599 - 599 - - 738,599 745,148
Creditors: amounts falling due
after one year
8
~~————~~
21,691 - - 21
~~————~~
1 - - 21
~~————~~
1 - - 21
~~————~~
1 - - 21,691
~~————~~
37,549
~~————~~
~~————~~ - - - -
~~————~~
- - - -
~~————~~
- - - -
~~————~~
- - - -
~~————~~
-
~~————~~
~~————~~ ~~————~~ ~~————~~ ~~————~~ ~~————~~ ~~————~~
Total net assets or liabilities ~~————~~ 716,908 - - 716
~~————~~
908 - - 716
~~————~~
908 - - 716
~~————~~
908 - - 716,908
~~————~~
707,599
~~————~~
Funds of the Charity 9
~~————~~
~~————~~ ~~————~~ ~~————~~ ~~————~~ ~~————~~
Endowment funds ~~[oon~~ -
~~[oon~~
~~[oon~~ ~~[oon~~ -
1,000
- 285,377
430,531
~~[oon~~
-
~~[oon~~
Restricted income funds ~~[oon~~ 1,000
~~[oon~~
~~[oon~~ ~~[oon~~ ~~[oon~~
Unrestricted funds ~~[oon~~ 285,377
~~[oon~~
~~[oon~~ - 285,377
~~[oon~~
277,068
~~[oon~~
Revaluation reserve ~~[oon~~ 430,531
~~[oon~~
~~[oon~~ ~~[oon~~ 430,531
~~[oon~~
Fair value reserve ~~[oon~~ ~~[oon~~ ~~[oon~~ ~~[oon~~ ~~[oon~~
Total funds ~~[oon~~ 716,908 - - 716
~~[oon~~
908 - - 716
~~[oon~~
908 - - 716
~~[oon~~
908 - - 716,908
~~[oon~~
707,599
~~[oon~~

17

7.0 NOTES TO FINANCIAL STATEMENTS

1. Going Concern

There is no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.

2. Change in Accounting Estimate / Policy

There have been no changes to our Accounting Estimate / Policy.

3. Income

Income is recognized in the period on the SoFA when the charity becomes entitled to resources and the monetary value can be measured with sufficient reliability.

Income 2025
Unrestricted
2025
Restricted
2025
Restricted
Total Funds -
2024
Prior year
funds - £ funds - £ £ funds - £
Donations and legacies 237,797 237,797 221,006
Restricted Income 0 0
Total donations & legacies 237,797 0 237,797 221,006
Other Income Sources
Other income 64,166 1,000 65,166 74,957
Interest Income 543 543 432
Gain on Disposal of Asset 0 0 0
Total Other Income Sources 64,710 1,000 65,710 75,389
Total Income 302,507 1,000 303,507 296,395

Unrestricted Income funds – is made up majorly of voluntary donations at £238k, included in the other income is gift aid claims of £30k and £33k voluntary donations received towards the church’s 20[th] anniversary.

Restricted Income funds– is made up of £1k grand from Arnold Clark community fund.

18

4. Expenditure

Expenditure is included in the Statement of Financial Activities (SoFA) on an accruals basis and is recognized at the point when a legal or constructive obligation arises. Most costs are directly attributable to specific activities. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Expenditures

Expenditures 2025 2025 2025 2024
Unrestricted Restricted Restricted
Total Funds -
Prior year
funds - £ funds - £ £ funds - £
Charitable Activities
Premises Maintenance 10,572 10,572 10,977
Utilities 14,891 14,891 13,349
Motoring & Transportation 10,519 10,519 10,989
Insurance 2,161 2,161 2,300
Administration 55,399 55,399 54,559
Operations 73,851 73,851 17,415
Honorarium 1,050 1,050 7,850
Training/subscriptions 8,084 8,084 4,014
Finance Charges 3,713 0 3,713 4,486
Depreciation 20,767 20,767 19,376
201,007 0 201,007 145,315
Outreach 5,811 0 5,811 19,400
Central office 49,121 49,121 49,675
Welfare & Benevolence 4,600 4,600 4,695
Charitable Donations 14,058 0 14,058 6,490
73,591 0 73,591 80,260
Other Costs
Accountancy fees 400 0 400 375
Legal and Professional fees 0 0 0
Other Repairs & Maintenance 19,200 19,200 47,424
Total Other Costs 19,600 0 19,600 47,799
Total Expenditure 294,198 0 294,198 273,373

Charitable Activities

Other Repairs and Maintenance cost of £19k concludes the cost of repairs and maintenance carried out on the building during the previous year.

19

Included in operations is £69k spent during the church’s 20[th] anniversary celebrations (notable is the funds raised specially for this event was £33k included in income). The 20[th] anniversary of the church is a significant milestone of the church and the program of events lasted over one full week. Activities carried out during this week included the establishment of a new church at Mansfield with all the set up costs, donations to other charitable objectives via our social action and community benefit team, bringing of notable speakers every day and all its associated costs (travel, hotel and feeding etc.) to empower our members and the community both spiritually and every other areas of life, launching of a new website etc.

5. Other Recognized Income

There was no transfer between funds in the reporting period nor any extraordinary items.

6. Tangible Fixed Asset

Fixed assets (with the exception of property) with a purchase value of £500 or more is depreciated on a straight-line basis and stated at cost less depreciation. Property is valued at the revaluated amount less depreciation.

Fixtures and fittings 7years
Equipment 5yrs
Computers 5yrs
Property 44yrs

20

Fixed Asset Schedule

Tangible fixed assets

At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
Freehold land &
buildings
Plant, machinery
and motor
vehicles
Computer Equipment -
Cost b/fwd
Fixtures, fittings
and equipment
Total
£
£
£
£
700,000 24,380 8,280 6,036 738,696
- 18,195 - 2,347 20,542
- - -
-
- - -
-
- - -
-
700,000 42,575 8,280 8,383 759,238
~~ee"~~
Freehold land &
buildings
Plant, machinery
and motor
vehicles
Computer Equipment -
Cost b/fwd
Fixtures, fittings
and equipment
Total
£
£
£
£
700,000 24,380 8,280 6,036 738,696
- 18,195 - 2,347 20,542
- - -
-
- - -
-
- - -
-
700,000 42,575 8,280 8,383 759,238
~~ee"~~
Depreciation and impairments
*Basis
At beginning of the year
Disposals
Depreciation
Revaluation Adjustment
Impairment
Transfers

At end of the year
Net book value at the beginning
of the year
Net book value at the end of the
year
Net book value**
SL (Straight
Line)
SL
SL
SL
SL
21,173 19,039 6,016 1,118 47,347
- - - - -
15,077 2,868 1,652 1,170 20,767
-
- - - - -
- - - - -
36,250 21,907 7,668 2,289 68,114
678,827 5,340 2,265 4,918 691,349
663,750 20,667 612 6,094 691,124
~~st~~
7. Creditors falling due within one year Creditors falling due within one year
These figures include accrued expense of £13.7k, mortgage commitment of £5k for the
year and 1 year repayment of Bounce back loan £9k.

8. Creditors falling due after one year

The church has a balance of £15k on its mortgage due after one year. The church also has a Bounce Back Loan it services monthly with £6.5k of it is due after 1 year.

21

9. Funds of the Charity

Capital & Reserves
Profit & Loss Account b/fwd
Revaluation Reserve b/fwd
Net Profit for currentyear
Shareholders funds
£277,068.23
£430,531.00
£9,308.98
£716,908.21

None of this is restricted funds.

10. Material Prior Year Errors

No material prior year error has been identified in the reporting period (3.47 FRS 102 SORP).

11. Related Party Transactions

During the year, the church made donations and contributions to other RCCG, and charitable organizations as shown in note 4 under Central Office and Charitable Giving.

12. Trustee Remuneration & Expenses

During the year, none of the trustees have been paid any remuneration or received any other benefits from employment with the charity or a related entity.

13. Staff Cost and Numbers

The church had 1 full-time staff and 1 part-time staff during the reporting year. During the year, the admin part time staff went on Maternity leave, so we employed a part time contract staff to cover the role.

14. Independent Examiner Fees

Independent Examiner Fees have been accrued at £400.

22

8.0 INDEPENDENT EXAMINER’S REPORT

23