char￿ règ19tratlon numb•r 1138551 (England and Wales) Company roglstratlon numb•r 07381412 REVELATION COMMUNITY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 Caladine chartered Certified Accountants REVELATION COMMUNITY LEGAL AND ADMINISTRATIVE INFORMATION TruJtso• MrAB8n80n Mrs R Bradba Mr5 A B￿nded Ms J Stone Miss C Slmp80n Ms R Valerlo (Appolnted 11 December 2024) (Appointed 11 December 2024) Charlty numb•r (England Wal••) 1138551 Company nun*•r 07381412 Prln¢lp41 addTr•• Ravolatlon FamSly Church 104 The Hom6t Chlthestor P019 7JR R•gl•t•rnd offlco Revelatlon Famlty Church 104 The Hornet Chtchoster PO19 7JR Ind•p•nd•rt •x•mlnor John Caladlng FCCA CTA FCIE C•laclino Llmlted Chanty Hous8 22 Upporton Road E•stbourno Eajt Sussox BN211 BF REVELATION COMMUNITY CONTENTS Tru8iee8' report Indepandent examlners report statamont of financlal adlvilies Balance 8h•8t NotsB to tho financlal 8tat•merrt8 7-18 REVELATION COMMUNITY TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 The tru6tees pr98ent thglr annual report and ftnanclal statements for the year end&J 28 February 2025. The financlal statements have been prepared in accordance wllh the accounting pollcies set out in note 1 to the finandal stalemgnts and comply with th9 charitVs govemlng docum&nt, the Companies Act 20Cil and "Accounting arKI Reporting by Charftla$: Statement of R8¢ommended Pradica app￿Cable to chariles preparing thelr accounts in accordance wlth the FinanrAal Reportlng Standard appffcable In the UK and Rgpubllc of Ireland (FRS 102)" (effectlve 1 January 2019). Obfv¢tlv•s and actlvlti Thé Charlty has contlnued to proclalm and teach the Chrlstlan Gospel and eare for Chrlsllan peopl• In the communlty of Chlrh93ter through varlou8 Church m8etlng¥ and actfvrtles. The Charity has also sought the rellef of p8rs¢)n8 In need arKI have sougm the advancamonl of education on the b8816 of Chrfstlan pdncipl8s through IBs$ons, a￿emblIes and Chrisllan group6 In local Schools and unlver8111es, as well a8 communlty-based dths. The pollcy ot the Charlty conllnues lo be to Seek finan¢tgl Support to contlnue to pursue the obJeclfva8 above and provlde communlty d•velopm8nl proJ8c18 for chlldfan, young people and those tn nead. When plannlng the act￿￿18$ for tha year, the Trustees have considered the Commlsslon'8 guklance on public beneflt and, In partlcular, Ihe sp8clflo gukjanca on charttl86 for the advan￿Ment of rèlSglon. A¢hl•v•m•nts and ￿rtOrnianC• Slgnlficant aclivllles and achleven7ent8 agalnst obJ•etlv•s T•am Update Thls year has Seon a period of stabllty wlthln our stsff team. Followlng th8 slgnificant transitions of the prevlous ygar, we hav8 •xp8rienced only mlnor changes, allowlng u8 lo Consolldalg roles, rèltne role descr1p￿Ons and strengthen team dynami￿. Our current team, ¢on8i8llng of an Executlve Leader, Youth WoTker, ChSldren & Famille8 Worker, Communty Outreach Worker, Church Admlnl8tralor, and Bulldlngs Admlnistrator, cuntlnues to support both the op8ratlonal and mi581onal Ilfé of thè church effectlvaly. Thera has been no change to the compo8ltlon of tha Core Leader8hlp Taarn thls yaar, allo￿ng for con8lstancy In leadèrnhlp and slraleglc dlr8ctlon. The stablllly has ènabled us to bulld mornantum, roll out a 8tr¢)ng and doar Vi85on, and focu8 on key areas of growth and d8valopment. G•th•rfng• and Mlnhtrh• Our Sunday gatherlngs have grown in both attendance and engagemgnl. Th18 ha8 led to an Increase in the numbèr of poople sethng withln the church and for the naed for Sund8y Gatherlng$ In Soptember 2025. Youth and children's nlnlslde8 have also grown Ihl8 year provlcllng conslstent dlxiple8h5p and care. Our youth groups gather on a Thursday, Frfday & Sunday prOv￿j1ng a plac8 for young p8ople to have fun, bulld meanlngful connections and explore questions of faith. Our Chlldrnn group$ galhar on Thursday & Sunday and are a great place for children to have fvn and leam the foundatlons of the Christlan falth. Our monthly evening gatherlngs, with an gmphasis on prayor and worjhlpi has been welkrecèivad and Gontlnu88 lo ￿ a m&anlngknl rhythm for our church. Communlty EngaggmaDt and Faclllty U80 Communty connection has remained a slrong locu8. Hlghughts Indude our Plcnic In Ihe Park party, Bonffire Nlght event and the Chrlstmas Journey èxhlt4t, wherè we welcomed local prfmary schools to leam about tho story of Ghrlsimas. All of these drew wlde parfclpation and strengthened relatlonships withln the local area. Our regular cornmuntty provbsion of Community lunch, Sparklers playgroup, and Storehouse, conllnues to meel vilal n8eds and fosler strong r818tlonal connectlons wlihln our nelghbourhood. Our building, ONE.O.FOUR, has become a vibrant hub for a wkle range of charttablè and oommunlty-based actlvilies. Weekly retugeg Engllsh language dasses and employabilty support programmes have provided vital assistance lo Ih05e 59eklng lo integrate and Ihrlve locally. We have conlinued to partner wlth organisations including Hom&Start. Earty Help, Heart for the Homele88, Coaslal Resear¢h Groups, Life Centre, 24-7 pray8r and Wesl Sussex Mind. The buNdlng has also welcomed civic events such as a local MP'S charity reception. Thi6 growing and diverse usage refl6cas the bulldlro's value as a trusted and accessible $paGo at the h&art of our communlty. REVELATION COMMUNITY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 This has been a yeèr of gr0￿h and str8ngtri. Wlth steady team dynamics. deepéning communlly IleB. and continued growth across our minislrfes, we are w811-positioned to movg forward wlth ¢onfidenc8 and purpoBe. Flnanclal revl8W Durlng the year, th8 Church re(knd total Income of £341.301 P024: £282.538), wlth an ovetall d8ficit for the y8ar of £35,068 (2024 deficit. £46,529). Total funds at the end of tha year werè £362,064 (2024: £397,132), of whlch £100,895 12024.. £97.748) were considered by the Trustees to b8 "free" reseNes, l.e. unre8trlcted fiJnd6 which hava not b8en deslgnat8d for a speciflc purpo88. Rese￿6$ pollcy 11 Is the pollcy of the charlty that fre8 resérves should b8 maintained al a lev&1 equlvalant to between three and slx month's expenditurè. The TNslees ¢onsider that maintalnlno re8ep4è3 at this lev81 wlll ensure that, In the event of a signlficant drop In fundlng, they wlll be able to conlinue the charity's current a¢tlvtties while consideratlon Is glven to ways In whlch additlon81 funds may be raised. Frèe reserves at the end of Ihe year 8X￿ed£d the 3 month's expendltLtfe banchmatk, bul w8r8 not Sufficient to cover 6 month's budgeted expendSlur6', the TNsleès will kaep thls under revlew. Plan• for futurn porlods Looklng ahead, our focus for 202￿202818 on Strengt￿nIng our Sunday gatharlngs, deapenlng diiclpleshlp, arKI enhanclng communty outreach Ihfough our buildlng and partner8hlp$. o Sunday Gath•rlng•: From September 2025 w8 wlll move to Sunday gatherfngs to accommodatg growth and to creale more space for connectlon, worshlp, and s8rving opportunltle8. As part of Ihls. we are expanding our under-18s piovislon, including a focus on 6UStalnablg Staffing structures and leadershlp davelopment for young voluntèers. Dlsclpl88hlp Pathways: Wa will d&vèlop clearer noxl steps for dlsciplOBhlp and partlclpation wlthln tho church. These next steps include Sarving on a team, glvlng financlally, and lolning a small group. To support thlB, we arg developing a new foundation81 discipleship cour80 called Grow, de81gned to help young Christians mature In Ihelr falth, Alongslde thls, w8 plan to lun furthgr Alph8 cour8es and introduce Marriage Course to strengthen relational Ilfe wllhln the ehurch. Comrnunlty Partnernhlp•' We will conllnue to strengthen and 8xpand our partn8rships wlth or9anlsations and charille5 to Increasg the reach and wnpact of our communlty-facing work-partlcularly In the area8 of food 8UPPOrt, parentlng, and Fnenlal heatth. structur01 govomanc• and managormnt The charity is conlroll6d by ils Memorandum and Artlcles of Assoolatlon, as constllut88 a lIm￿ad company. Ilmit8d by guarant88, a8 defined by the Companies Act 2006. The Irust8e8. who are also the dlraetors for the purpo8e of company law, and who 58rved durfng the year and up to the dats of signature of the financial stataments were., (Re8igned 8 April 2024) R AnY¢slrong MrABenson Mrs R Bradbarry MrsA Brinded N Mcintyre R Sabln Ms J Ston Miss C Simpson Ms R Valerfo (Rgslgned 18 September 20241 (Raslgned 18 September 2024) (Appolnt8d 11 December 20241 (Appointed 11 De¢embor 2024} REVELATION COMMUNITY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 The Ttustee8 m8el r8gularfy durfng the yoar but delegat8 the day-to4ay responsitAlity for administering tha actlvitlas of the charity to a Leadership Team who ar6 a160 rasponslble for overseeing the charity'5 8mployees and Ilalsing with other8 lo whom the Trustoes have c•)ntracted to undertake variou8 prDj8cts and IniliatiVg9. The pay of the senlor staff18 reviewed annualty and norrnally Incre88ed In accordance wlth averago eamlngs. In vlew of Ihe nature of the charlty, the Tru$ta85 benthmark egalnst pay1gve18 in other GharlU98 of similar 8lze. The remuneratlon bgrKhmark Is the ml(kpolnt of the range pald tor 8lmllar role8. Inductlon and tralnlng of new Th1*ts08 Trustees ar& proposed and 8lected by tha members of tha charlty (who are laaders of the church féllawship) at any uaneral ma8ting. The mlnimum number of Trustaas ahall be thrè8. Newly appolnted TruJts88 are provlded with a comprehen8ive Inductlon to thè ¢harty through p￿slon of tralnlng cours88 and orIenta￿On by established Tru8tee8. Rlqk managomant The Trustee8 h8va a dLty to Identlfy aDd revl8w the risks to whlch the charlty IS exposed and to ensure opproprfats conlrolj are In ploce to provlda reasonable assurancg against fraud and error. The88 rl8k8 are revljwod on a ragufar basls 8nd Included In Tru8ts0 meotlngs. ensurlng all aspects of th8 charlty's work are covored. Systems and proc8dure8 havo beén 8St8bllshed lo mltlgate the rl8k8 the rjjathy laca8. Th6 main r18k8 atvj uneertalnt108 belng faced by the charlty 8re potantlal buldlng related problem8 that prevent Ihe charlty from belng obla to fundlon propertry and carry out our actlvitie8 and 8ervKes, Btaff thanges, failure lo Safeguard children and vulnerable ad[￿1¥. Injury resuitSng from aGcklent8 during activitie8 helrl by the charfty a￿1 variation to ￿n￿m8 Ihrough changes In Indfvklual donation8. Safeguardlng procedures and pollcle8 aro in place and Iralnlng provtded for all stsff and volunteer8, There 5$ robust safer recrulttng proc8durè In opèration for all posts and volunleer roles. There 18 an annual 8af&guardlng rnvlew. Th8 safeguardlng policyls publldy available. Proc6dureJ and polldes are In placè and trolnlng 1$ provlded to ¢n¥ure rlsk18 mlnRnl8ed 8nd compllance wlth health and safety to 8laff, voluntser8, dlonls and vl<org to the church's m•etSngs and acllvltlo8. The trust898' report was approvod by thè Board of TNStees. MrA 89nsun Tru•ts• Date: ... 17.°J- Lk2cor IF. 8cpr.zo REVELATION COMMUNITY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF REVELATION COMMUNITY I reporl to tha Irusle86 on my examInB￿0n of th8 finandal statgments of Revglatlon Communlty (the charlty) for the year endad 28 February 2025. Respon81bllitle8 and ba8ls of report As th8 truste8s of the charfty (and 815011$ directors for the purposes of Company lawl. you are rospon81bla for the prèparation of the financlal statements In accordancè wlth the requirements of the Companles Act 2006. Havlng sa118fied my8eff Ihat lh8 financlal $tatement8 of th8 chBrity are not rèquiréd to be audlled under Part 16 of the Companies Act 2008 and are èllgible for ind8p&ndent exarninatlon, I report In re5POCt of my examinallon of the charfty's financSal stal6menls carrted out under section 145 of Ihe ChaTili8s Act 2011. In carrylng out my eXamIna￿on I have followed the Dirodlons glven by the Charlty Commlssion under 88Ction 14515)(b) of the Chari1188 Act 2011. Indop•ndent examlnerfs 8ta¢gmont Since the charity's gross inaome exceod6d £250,000, the Independent examlner must be a member ol a body Ilsted In section 145 of the Charitios Aci 2011.1 confirm that l am quallfied to undertake the examlngtlon becauso l am member oftheAssoclallon of Chartered Certified Accountants, whlch Is one of the Ilsted bodles. I havg ¢ompl8t8d my examlnallon. l aonfimi that no matter8 hav8 come to my att6nllon In conne￿10n wllh lh& examinatlon giving ma cause to bellevej Ihal In any materlal reBp8ct: accounting recor(Is were not kept In re8pecl of the tharity as requlred by 8adlon 386 of the Companles A¢t 2006. the financSal statemants do not accord with those recordB; or Ihe financlal 8tatemenls do not comply wllh the accounllng requlraments of 8ecllon 396 of the Companl8s Act 2006 other than any requirement that the financial slatemenls 9IV8 a true and falr vlew, whlch is not a matter considered as part of 8n indepandenl examlnallon., or Ihe financial slalgm6nts have not been prepared In accordance with thé methods and prfnCb￿￿s of lh8 Slatement of Recommended Practice for accounting and reporting by chafilies appllcabl8 to charities preparlng thelr financial 8talem9nts in accordance with the Flnan¢lal Reportlng StandaTd appllcable In the UK and Republlc of Ireland (FRS 102). I have no con¢ems and have come across no other matters In connectlon wllh the •x8mlnallon to Whlch &ttenlion should be drawn In thls raport In orderlo enoble a proper und&rBtandlng of lh8 fjnanclal 8tstsmanl$ lo be reaoh8d. John Caladin¢ FCCA CTA FCIE Caladine Limitad Chantry House 22 Upperton Road Easlboume East Sussex BN211BF Dat•: REVELATION COMMUNITY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 28 FEBRUARY2025 Unr••trlctsd Re8trf¢ted nds lund• 2026 2025 Total Unreslrlctod RKtrl¢t4d funds fundg 2024 2024 Total 2025 2024 Nots• Incomo Irorn: Donallon8 and legacle8 Charltable actlvlttO8 Investrnenls 238,402 55,986 294,388 44,508 2,405 237,302 30,5 1,539 13,193 250,495 30.502 1.539 2,405 Tol•l Incomo 285,315 55,986 341,301 269,343 13,193 282,536 ExpeThdlturo on: Charilable actlv5tlès 271,142 105227 376,389 267,767 71,298 329,065 Tptsl oxp•ndltur• 271,142 105,227 376.369 257,767 71,298 329,085 N•t In¢orn?l(•xp•ndltur•l 14,173 (49,241) (35,088) 11,578 {58,1051 (48,529) TranBfers between funds (3,000) 3,000 Net movomont In fund• 11,173 148,241) (35,088) 11,576 (58,105) (46,529) Reconclllatlon olfund•: Fund balances al 1 March 2024 111,311 286,821 397,132 99,735 343,926 443,661 Fund balanoeg at 28 F•bruary 2026 122,484 239,580 3S2.084 111,311 285.821 397,132 The 6tatement of financlal activiti88 IncludeB all gatns and losses recogn18ed In the y8ar. All incoma and expendliura derlve fmm ¢ontinuSng actlvllles. REVELATION COMMUNITY BALANCE SHEET AS AT 28 FEBRUARY 2025 2026 2024 Fixod ass•ts Tantyble ass816 12 248,891 296,240 Cuffént améts Debtorn Ca8h at bank and in hand 13 17,812 112,208 14,03e 96,918 129,820 110,954 Cr•dltOT8: amount• talllng duo wlthln ono ￿aT 14 {18.44n 110,062) Not currant a•••t• 113,373 100,892 Total a8vts l•J6 currnnt Ilabllltlo1 382,064 397,132 The lund8 of tho charlty Restrlcted Inccme funds Unreslrfcted fund8 239,580 122,484 285,821 111,311 17 382,084 397,132 The company 18 èntlllod to the exemptlon from the audlt requlrement contained In 8aCtion 477 of the Cornpanle8 Acl 2006, for th8 y•ar ended 28 February 2025. The dlrectors acknowlgdge thoir responslblllties for complylng wlth the requlrernanls of the Comp8nl89 Act 2008 wlth respecl to ac¢ountlng retsjrds and the preparatlon of flnancial ststèm8nts. The momt)m hav• not requlr8d th8 Company to obtaln an audit of tt8 financF81 ￿lleMents for the year in quadon in acxotdance wtth 88Ctlon 478. Tha8e flnanclal slat8menl8 havo been prepared in accordanco with the prov181onB v4ppllcablg to cornpanle• 8ubloct to tha small companles reglm8. The thanclal 8talgments wore approvad by thè Irustse$ on ... MrA Benson Trusteè Company reglstratlon numb8r 07381412 (England and Wales) REVELATION COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY2025 Accounting pollclo8 Company Inlormatlon Revelation Communltyls a prlvate company Ilmlted by guarantee Incorporated In England and Wale¥. The registered oflke 16 Revelallon Famlly Church, 104 The Home( Chichestgr, P019 7JR. 1.1 Bas1¥ of pr•paratk>n The flnanclal $tatem8nt8 have been prepared In accordance wlth the chorlty's Memorandum and ArtKI85 of Assoclation, Incorporated 20 S8ptember 2010, a8 amended by Special Resolu￿On dated 15 Decomber 2018, the Cornpanles Act 2006, FRS 102 Yhe Flnanclal ReF)Ortlng Standard applicabk In th8 UK and R8publlc of Ireland. I'FRS 102.) and th8 Chame8 SORP 'Accountlng and Reporting by Charit1￿,. Statement of R6commonded Practice applicable to char11108 preparlng thalr accounts in accordance wtth thé Finandal Reportlng Standard appllcable In the UK and Republic of Iraland IFRS 102)" {6ffeclivé 1 Janu8ry 2019). The charfty18 a Publlc Bonefft Entlly as defined by FRS 102. The charfty h•8 tsken advantsge of the prov18ion8 In th& SORP lor charitseo not to prepare a Statsmont of Cash Flow8. The f￿and81 statemanls ar& prepar8d In sterflng, which 1$ the funcllonal Gurrency of the charfty. Momtary amoui)ts In th￿ finan￿al statements are round￿ lo the near8$t £ Tho finon¢kl 5tatement8 have bean prapar8d under the hlslorScal cost convonlion, (modlfied to include the rovaluatlon of freehold propgrtle$ and to Includo Invejtment propertles and certain flnanclal Inglrurnents at fak v•lue]. prfnclpal accountlng pollcles adopted are set Dut below. 1.2 Golng concom At tha tlme of approving th8 flnanclal statements, tho tru3tee$ hav8 a rgasonable expectatlon that the tharlty has adequate r880urces to contlnue in operatfon818Xl8tence for the for888eable futuré. Thus the tru8t8e8 ¢onllnue to adopt the golng concern basis of accountlng in preparlng tha financial ststsmants. 1.3 Charltsbl• fund• Unr8strlcted funds are avallable for usa at the dlscrellon of the trustees In furtheranca Df thelr charltable objecllve8. Reslricted fund8 aro subject to speclfic condltlons by donors or granlor8 as to how Ih8y may be u80d. The purpos8¥ and uses of the ro8trlcted fund3 are set out In the nolos to thè financial 8talem8nts. ErKlowmont funds are 8ubje¢t to specmc condltion8 by donors that the ¢apStal must be maintalned by thè cha￿tY. 1.4 Incom• Income is recognlsed when the (*arity 18 legalty entifled to it after any performance condltlons have been met. the amounts can be measured reliably, and it 1$ probabl8 Ihat Income will be Tecelved. Cash donatlons are recogn18ed on recelpt. Olher donatb2n8 are recognlsed once the charfty has been notffied of the donation, unless performance condftlons rnqulre deférral of the amount. Incornè tax recoverable In relatlon to donatlons received under Gift Aid or deeds of covenant Is recDgnised at the tim8 of the donation. Legacies are recognSsad on recelpl or Othe￿Ise if the charity has been notified of an impendlng distribution, the amount is known, and recelpl Is expected. Sf the amount is not known, the legacy is treated 45 a contirNJent a55et. REVELATION COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 A¢¢ounllng poll¢le8 {Contlnuod) 1.5 Exp•ndlturg Exp￿dIlure Is recognlsed once there Is a legal or constructlve obligallon to transfer economlc b8n8fit to third party, Itls probablè that a transfvr of 8¢onomlc benefits wlll bg required In $6ttlemenl, and thè amount of the obligatlon can be mèasured reliably. Expèncllure is cla881fled by act[v￿Y. Th9 costs of each aCt[￿ty 8r& made up of th8 total of dlrect cost8 and shared cost8, in¢ludlng support costs involved in undertaklng @ach actlvlty. Dlrect costs allrSbutable to a singlo Bctlvity are allocated dlreclly lo that activlty. Shared costs whl¢h confjdbule to more than one activity and 8UPPOrt cost8 whlch are nol allributablo lo a single actlvity are apportloned between those activit16s on a basis conslstent with tho use of restyJrce8. Contral staff costs are allocated on tho bas18 of tlm8 I￿nt, and depraciallon chargè8 are allocated on the portion of the asset's usa. 1.6 Tanglbl• flx•d ag•0ts Tanglble fixed a8B8t¥ ara Inlllally measurad at cgst and 8ubsequonlty me8gurgd gt cost or valuatlon, nel of dopreciallon and any Impalrmenl108se8. Depredatlon Is repAJgn188d 80 as to wrlte off thé co81 or vajuatlon of a88éts le81 thelr resldual value8 over thelr useful Itv88 on th8 following basls: Leaaehobj land and bulldlngs Flxlures and frttings OffTh and aGtivi11É8 equlpment Ovgr pariod of laase 2011h on co81 33% on ￿81 The gain or1068 ar161ng on the dlsposal of an a8sel18 d8temlnad as Ihe diff8renc8 between the proceeds and th& carrylng valua of the a8s81, and Is rgcognl8ed In the 8latemenl of flnandal actNitle6. 1.7 Impalmionl of flxod au•ts At each reportlng end date, tha charlty Teviews the carrying amounts of Its tanglble assets lo determlno whether thora Is any Indlcatlon th8t those assets have 8uff8rèd an Impalrmant loss. If any $u¢h lThllcalion exlsts, the recoverable amount of the as501 Is esllrnalod In order lo determlne the extent of the Impalrment loss Of any). IA Cash and caBh gqulvahnts Cash and cash aqulvalents Include cash In hand. d8po81ts held at call wmh bank8, Other short-temi IEquld Inve$trn8nts with orfglnel m81urltie8 of Ihr88 rnonths or less, and bank overdrafis. Bank overdrafts ar8 shown within borrowinG$ In curranl liabilllles. 1.9 Flnancl•l Instrumènts The tharity has elected to apply th9 provislons of Se￿lon 11 'B8slc Flnancial In8lNm8nls' and Sectlon 12 'oth8r Financlal Instrumenls Issues, of FRS 102 to all of Its financ4al In8lrumentS. Flnanclal instruments are recognls8d In the charivs balance 5h8et when the charity becomès p8ty lo the contractual provisions of the in31rumenL Flnancial ass8t5 and Ilabilities are offset, with thé net 8mounts presented In tha flnanclal 8tatsments. when thera is a legalW 8Thfoic8able right to set off the recognised amounts and there 16 an Inlamlon to settle on a net basis ar to rèali88 Ihe ass8t and settle th8 Ilabbllty 8imullaneously. REVELATION COMMUNITY NOTES TO THE FINANCIAL STATEMENTS IGONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 Accountlng pollcleg (Contlnu•d) Baslc fftMnclalass•ts Basic flnanc4al assets. whlch Inctud8 debtors and cash and bank balances, are Inltlaly measurnd at tranBactlon price Including transaction costs and are subsequ6ntly carried at amortised cost using the 8ffeGtlve Inlerogt method unless arrangement constitute3 a flnancing transactlon, where tho transadion 18 mg48UTed at Ihe present value of Iho ftrtLK8 r8celpts d18wunted at a market rate of intere31. Flnancaal asset dassffied as recoivqble wlthin one yew are not amortlsed. Bask flNnclalllablllde$ Baslc thanci81 IlabSlllles, includlng cred6tor8 and bank loans are Inltlally r8ccgnl8ed at Iransaction prlce unless the arranoement con8tltutos a financFng transadon, whwe the debt instrurnènt Is meagured at the pre8ont valua of the future paym8nl$ d18counted at a market rate of intere8t. Flnanolal Ilabililles classified as payable wlthln one year are nol amortlsad. Dèbt In8truments are sub$equenily ¢arrfed at amortI￿d ¢o8t, uilng lh8 offectiv• interest fal& method. Trade Gredttors ar8 obllgatlon8 to pay for goods or S8Tvic98 that hav8 been acx4ulrad in th8 ordlnary course of ¢peraUon8 from 8uppliers. Amounts payable are GlasBlfied as current Ilablllllos If payment 1$ dua wilhin on& y•ar or le88. If not, thgy arg presented a8 nonwcvrrent Ilabllili98. Trade credttors aro recognised InStialty at tran8adlon prko and sub8equ8ndy measured at amortl8ed cost ullng Ihe •ffectlv8 Interest method. D•r•cognRlon of Ilnanclal Ilabmllles FIn￿cIal liabllltle8 aro derecognl8ed wh8n th8 ¢harllY8 contractual oblig8tlons explre or affj discharged or cancalled. 1.10 Employ0• ben•flt3 The c08t of any unu8ed hollday entitlement Is racogn18ed In the pèrfod In whlch the employee'8 $8rvices are recelv8d. Terminatlon benefits are ￿cOgnIsed Immedlatety as an expen8e wh8n tha charlty18 demonstrabty cornmltted to temilnato the 8mploymont of an employee or lo provide termlnalion benefits. 1.11 Rotir•ment bgnefits Paymgnts lo defined contribLrtlon rfrllremenl benefit them•s ar• charged as an éxpense 88 they fall due. CrltlGal a¢¢ountlng a$tlmates and Judg•monts In the appllcallon of the charftvs acGourrtlng polldes, the trusteeB are required to rnake lu¢Jgements. estlmates and a85umptlons about th8 carrylng amount of a888ts and liabilities that are not readlly app2Tent from other sources. The 8$timates and as8oclaled assumptions are based on hlstorfcaS experfence and other fador8 that are considered tc ba rel&vant Aclual resulls may rthffer from these estlm8te8, The estimat6s and underlylng assumptions are revlew8d on an ongoing basls. R8vislons to accounting èstimates ar8 recognlsed In tha perlod in whrch the &stimal6 is revised where the reM8ion affecls only that perlod, or in thè perfod of th8 revislon and futuro p8riods where the revislon affects both current and future parfods. REVELATION COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Donatlon8 and1ggA¢i08 Unmtrlctsd Rostrlct•d fund• fund• Total Unr••trS¢tsd Ra8trfctad nd• funds Total 2025 2025 2026 2024 2024 Donations and glfts Grants racofvabl 238,402 35,986 20,000 274,388 20,000 237,302 244,195 6,3 238,402 56,988 294,388 237.302 13.193 250,495 Incom• frfrtn charlt&bl• aclfvltl•• Unrn•trlct•d Unr••trl¢tsd lund8 lund• 2026 2024 Charltablo ictfvttlo9 Charitable rnntal incom8 Othar Incom8 38,233 6,275 24,727 5,775 44,508 30,502 In¢orno from Inveglmonts Unrnslilctsd Unrn8trfcl fuDd• f￿dI 2025 1024 Interest raco1)rdble 2.405 1.539 10- REVELATION COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Expgndltur• on charltablo activiti Church Church 2025 2024 Dlr•Gt ¢o•t• SLgff cos18 Tralnlng and development Small 8qulpm8nl and o)nsumobleJ Events, food and ho8pltallly Travel and sub8ldanc8 Repah. malntonance and clesnlng Ca2ual labDur DonAioll8 (Indlvlduals) Don8tlDns (oryanISa￿Ons> Ml8cellaneDU8 1D7,818 8,854 13,329 15,099 2,669 23,388 111,599 8.313 15.123 11,822 6,582 22,109 1,561 7,248 17,727 479 42,995 16,796 228 231,178 2DO,363 Sh•r• ol •upport and governan￿ (om not• 71 Support GovefflAr 137,181 8,032 123,437 378,389 329,fM5 Anatyo1• by fund Unro8tTlctad fund• Re$trlctsd fund8 271,142 105,227 257,787 71,298 378,389 329,065 11 REVELATION COMMUNITY NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Support ¢wts allocatod to actlvltlo• 2026 2024 staff co8t8 Dapreclatlon Premlse8 (Incl util￿85) Insuranc8 offi￿ cost8 Communloatlons Sub8crlptlons and Ilcon888 Bookkeeplng Governan￿ Gojli 13,016 61,784 33,412 7,514 5,181 3,551 3,405 8,318 8,032 3,888 01,328 28,794 7,689 3,807 5,682 3,133 9,360 5,266 145,193 128,702 Ana Church 145,193 128,702 N•t movorn•nt In fund¥ 2028 2024 The net movemant in funds18 8tsted after ch&rglngl(cr8dltlng): Foes payable for the Indap8ndent examinatlon of the charity8 flnanclal 8lat8ment8 D•praciation of owned tanglbla fsxed assgts 1.080 81,784 1,080 61,326 Tru•te•g None of the tru$l••s, or any persons connethd with thèm, racalved any ramunoratlon or benefits from Ihe charfty dwlng the y8ar. The tru8tse8, and per8on5 connected lo them. mad8 donallon8 totallng £78,210 <2024: £53,750) durlTrJ the year. 10 Employees The averagè monthly number of employee8 durfng the year was: 2026 Number 2024 Number 12- REVELATION COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y2025 10 Enwloyees Icontlnued) EmployrnntGo818 2026 2024 Wages and 4alarlos Social securfty co6ts other pon8lon costs 107.592 2,482 10,760 102,732 2,658 10,075 120.834 115.465 Th8re w8ro no 6mpbyeeB whose ar￿￿al remuneration wa8 more than £60,000. R•munoratlon ol k•y managemqnt par•onno1 Thg rornunoration of key managomont personnel wa8 a8 fcll¢)W8: 2026 2024 Aggragatè comp8n4atlon 44,238 42,188 11 Taxatlon Th8 charlty Is exompt from tax on income and galn8 fallng wlthln sectlon 505 of the Taxes Act 1988 or séctlon 262 of th& Taxatlon of Chargeab18 Gaine Act 199210 oxtent that Ihe8e are apPl￿d to Its charltabl8 objects. 12 Tanglbh Ilxed assets L•u•hold Flxtum qnd l•nd and ttlng• bulldlng• Offlc• and Il¥lti •qulpn•nt At 1 March 2024 Addittonj 666,381 14,235 24,483 111,826 681,490 14.235 At 28 Febwary 2025 589,818 24,483 111,626 705,725 Deproclatlon and ImpAlmient At 1 March 2024 Depreaalon charged In tha yoar 272,704 55,775 21,417 3,066 101,129 2,943 395,250 61,784 At 28 February 2025 328.479 24,483 104,072 457,034 Carrylng amount At 28 February 2025 241,137 7,554 248.691 At 29 February 2024 282,677 3,066 10.497 298,240 13- REVELATION COMMUNITY NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y2025 13 Dobtor• 2025 2024 Amounts falllng duo wlthln ono yoar: Trade debtors 0thoT d8blors Prepayments and accrued Income 1,439 2,206 13,967 1,330 2,801 9,905 17,612 14,038 14 Crodltor•: amounts falllnq due wlthin on• y￿r 2028 2024 Other tsxatlon and 80clal se¢urMy Trade erndllors Other credltor8 Accruals and deferred 2,154 2.974 8,3S5 1,7S8 51T 3.803 4,184 16,447 10,062 15 R•llr•mont bongllt 8cheme• 2025 2024 D•fln•d contrfbutlon 8eham•a ChaFg• to prollt or los¥ In re8PeGt of d￿ned ¢ontrlbutlon scherne8 10,760 10,075 Tho charity operateg a defined contrl)ution pensFon 8ch8m& for all quallfylng 6mployeo8. The assets of the 8chern8 are hald separat81y from those of th8 oharity In an indoperKlently admlnlslered fund. 16 Ro•tslcigd fund• The r88tr1cled funds of th8 charity comprf88 the unexpgnded b81&n￿8 of donatlons and grants hold on trust subject to SP8clfic Cond￿50n6 by donors as lo how they may be used. At 1 March 2024 Incomlng re80urco9 Regourco• expandod TrnMfor• At28 Fèbruary 2026 Bullth'ng fund Lxpltslised Blessings Lottery Fund Benefact Trust James Palmer-Bullock Fund Idfire$ 282,677 2,366 (55,775) (5,SOJ) (8.2( (778) (34.899) (69) 226,902 1.000 20,000 3,018 11,794 778 34,903 83 (4) (14) 285.821 55,986 (105,227) 3,OOD 239,580 14- REVELATION COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 16 Restrlci•d funds