## THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH
Report and Accounts
31 December 2025
Company Registration Number - 07337124
The Charity Registration Number is -1142944
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
## **Report and accounts for the year ended 31 December 2025**
## **Contents**
||**Page**|
|---|---|
|**Charity information**|1|
|**Trustees' annual report**|2-5|
|**Statement of directors' responsibilities**|6-7|
|**Independent accountant's report**|8-10|
|**_Funds Statements:-_**||
|Statement of financial activities|11|
|Movements in funds|12|
|Income and expenditure account|12|
|**Balance sheet**|13|
|**Notes to the accounts**|14-18|
|**Detailed analysis of income and expenditure**|19-22|
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
Company Registration Number - 07337124
## **Trustees' annual report for the year ended 31 December 2025**
The trustees present their report and accounts for the year ended 31 December 2025, which also comprises the directors' report required by the Companies Act 2006.
## **Reference and administrative details**
_The charity's name is The Reedemed Christian Church of God Vinebranch._
The legal name of the charity is The Redeemed Christian Church of God Vinebranch.
The charity is also known by its operating name, RCCG Vinebranch.
## _**The charity's areas of operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1142944.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The governing document is dated 15 July 2011
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by charity law.
By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
Akinola Soroye David Jimoh Abayomi Omoniyi Babatunde
1
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
Company Registration Number - 07337124
## **Trustees' annual report for the year ended 31 December 2025**
**The principal operating address, telephone number, email and web addresses of the charity are:-**
66 Amberley Road London, SE2 0SF Telephone 02083061046 Email Address rccgvinebranch@yahoo.com Web address rccgvinebranch.org
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
## **The trustees in office on the date the report was approved were:**
Akinola Soroye Abayomi Omoniyi Babatunde David John
## **The following persons served as trustees during the year ended 31 December 2025 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The company is a charity with a primary objective to reach out to people about the Christian faith with focus within South East London. **�**
a) To advance the Christian faith in accordance with the statement of belief appearing in the schedule hereto in London and such other parts of the United Kingdom or the world as the trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the trust.
� b) To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.
2
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
Company Registration Number - 07337124
## **Trustees' annual report for the year ended 31 December 2025**
## _**The main activities undertaken in relation to those purposes during the year.**_
Our main objectives for the year continued to be the advancement of the Christian religion and to strive to improve the living condition of the needy. The strategies we applied to meet these objectives included:
1. Provision of weekly church services on Wednesday and Sunday to minister to the physical, spiritual and material needs of the congregation.
2. Provision of special events and meetings to meet the specific needs of target groups in the Church such as men, women, youth and children.
3. Focusing on the material needs of certain members undergoing difficult financial situations.
4. Working with other christian agencies and churches in London to advance the preaching of the Gospel.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
Our main activities and who we try to help are described below. All our charitable activities focus on the advancement of the Christian religion and the relief of poverty and sickness.
a. Ministering every week to the spiritual needs of the people through Bible study, prayer meetings, counselling sessions and healing meetings and
b. Our focus as a ministry and church is the outreach for souls.
The trustees have in regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## **The main achievements and performance of the charity during the year.**
Our church services are presented with both the regular congregant and the visitor or seeker in mind. We minister to the physical, mental and spiritual needs of the members in our services giving specific consideration to the seekers or new comers in our midst who may not necessarily have a church background and as such may not understand the processes and procedures of christianity.
We have also helped relieve poverty and hardship amongst both regular and irregular congregants who are suffering from a period of financial hardship due to unemployment and lack of financial resources.
## _**Fundraising activities during the year.**_
The charity relies on grant aid from the donors identified in the accounts, whose support is valued. There have been no other fundraising activities.
3
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
Company Registration Number - 07337124
## **Trustees' annual report for the year ended 31 December 2025**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
The trustees who are also charity trustees for the purposes of charity law are in charge of the strategic direction of the charitable trust. Under the requirements of the Declaration of Trust the trustees are elected to serve for a period of three years after which they must be re-elected at the next annual general meeting.
All trustees give their time voluntarily and receive no benefits from the charity. Due to the nature of church work, trustees appointed have been so selected on the basis of their faith, strength of character, skills set in the area of business management and growth and commitment to the vision of the charity.
## _**The policies and procedures for the induction and training of trustees.**_
Most trustees are already familiar with the practical work of the charity having been friends of the church for a number of years. Additionally, new trustees are invited and encouraged to function in the capacity as friends of the church in order to understand the offerings of the church and its market. Additionally new trustees would be invited as required and encouraged to attend a series of short training sessions to familiarise themselves with the charity and the context within which it operates.
These sessions would be jointly led by the Chair of trustees and the Chief Executive or Senior Pastor of the charity and cover:
o The obligations of trustees
o The main documents which set out the operational framework for the charity including the declaration of trust. **�**
o Resourcing and the current financial position as set out in the latest published accounts o Future plans and objectives **�**
**�** A question and answer pack would be prepared which draws information from various Charity Commission publications signposted through the Commission's guide "the Essential Trustee" as a follow up to these sessions. This will be distributed to all new trustees along with the Memorandum and Articles and the latest financial statements.
## **Bankers**
HSBC UK 15 Wellington Street Woolwich London SE18 6PH
Accountants Crownwise Consult Ltd Unit 13E, First Floor Office 27 Town Square Erith DA8 1SE
4
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
Company Registration Number - 07337124
## **Trustees' annual report for the year ended 31 December 2025**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 December 2025**_
The financial position of the charity at 31 December 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**_Total unrestricted funds_**
**Total funds**
Unrestricted revenue funds available for the
general purposes of the charity
**Net income**|**2025**
**£**
(3,336)
2,596
**2,596**
2,596|**2024**
**£**
(1,799)|
|---|---|---|
|||232|
|||**232**|
||||
|||232|
## _**Financial review of the position at the reporting date, 31 December 2025 .**_
During the year, income of £56,854 (£72,048 in 2024) was received as voluntary donations. The net movement in funds for the period, as shown in the statement of financial activities, for the period was a deficit of £3,336 (deficit of £1,799 in 2024). The value of the net assets as at 31 December 2025 is £2,596 (£232 in 2024).
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Principal funding sources in the year and how these support the key objectives of the charity.**_
The principal funding sources for the charity are currently by way of donations and gifts from the congregants through the offering basket passed during church services and through bank standing orders.
We have exercised our right to reclaim the tax on the donations and gifts received from the congregants and this has proved a steady and growing source of additional income.
## **Details of the independent examiner**
Adeniyi Zaccheus Chartered Certified Accountant Unit 13E, First Floor Office 27 Town Square Erith DA8 1SE
5
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
Company Registration Number - 07337124
## **Trustees' annual report for the year ended 31 December 2025**
## **Statement of the directors/ trustees' responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the statutory responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that on the face of the report there are no material inconsistencies with the figures disclosed in the financial statements.
6
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
Company Registration Number - 07337124
## **Trustees' annual report for the year ended 31 December 2025**
## **Method of preparation of accounts - Small company provisions**
## **Statement of the directors/ trustees' responsibilities**
The financial statements are set out on pages 11 to 22.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 6 March 2026.
Akinola Soroye Director and Trustee
7
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
## **Report of the independent examiner to the trustees of the charitable company on the accounts for the year ended 31 December 2025**
I report to the trustees on my examination of the financial statements of the charitable company on pages 10 to 13 for the year ended 31 December 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW), and under the historical cost convention and the accounting policies set out on page 14 and 15.
## **Respective responsibilities of the trustees and the independent examiner and the basis of the report**
As described on pages 6 and 7, you, the charity's trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act and
b) follow the applicable procedures in the directions given by the Charity Commission under section 145(5)(b) of the Act.
8
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
## **Report of the independent examiner to the trustees of the charitable company on the accounts for the year ended 31 December 2025**
## **Basis of independent examiner's statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the trustees of all material matters.
9
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
**Report of the independent examiner to the trustees of the charitable company on the accounts for the year ended 31 December 2025**
## **Independent examiner's statement, report and opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination and can confirm that:
This is a report in respect of an examination carried out under 145 of the Act and in accordance with directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in Charities (Accounts and Reports) Regulation 2008 other than any requirement that the accounts give a true and fair view, which is not a matter considered as part of an independent examination and
the financial statement have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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.
Adeniyi Zaccheus - Independent examiner
Chartered Certified Accountant
Unit 13E, First Floor Office 27 Town Square Erith DA8 1SE
This report was signed on 6 March 2026
10
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH - Statement of financial activities for the year ended 31 December 2025**
## _**Statement of financial activities (including the income and expenditure account for the year ended 31 December 2025, as required by the Companies Act 2006)**_
|**Income & endowments from:**
Donations
Investments
Other
**Total income**
**Expenditure on:**
Charitable activities
Other
**Total expenditure**
**Net income for the year**
**Transfers between funds**
**Net income after transfers**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
56,854
89
-
**56,943**
14,728
45,551
**60,279**
**(3,336)**
5,700
**2,364**
**2,364**
232
**2,596**|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-
-
**-**
-
-
**-**
**-**
-
**-**
**-**
-
**-**|**Current year**
**Total funds**
**2025**
**£**
**56,854**
**89**
**-**
**56,943**
**14,728**
**45,551**
**60,279**
**(3,336)**
**5,700**
**2,364**
**2,364**
**232**
**2,596**|**Prior year**
**Total funds**
**2024**
**£**
72,048
162
-|
|---|---|---|---|---|
|||||**72,210**|
|||||31,952
42,057|
|||||**74,009**|
||||||
|||||**(1,799)**
-|
|||||**(1,799)**|
|||||**(1,799)**
2,031|
|||||**232**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the balance sheet.
A separate statement of total recognised gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH - Resources applied in the year ended 31 December 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2025**
**£**
(3,336)
-
**(3,336)**|**2024**
**£**
(1,799)
(1,161)|
|---|---|---|
|||**(2,960)**|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
## **The notes attached on pages 14 to 22 form an integral part of these accounts.**
11
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH - Statement of financial activities for the year ended 31 December 2025**
## **Movements in revenue and capital funds for the year ended 31 December 2025 Revenue accumulated funds**
|**Unrestricted**
**funds**
**2025**
**£**
Accumulated funds brought forward
232
(3,336)
**(3,104)**
Prior year adjustment
5,700
**Closing revenue funds**
**2,596**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
2,596
**Total funds**
**2,596**
Recognised gains and losses before
transfers|**Restricted**
**funds**
**2025**
**£**
-
-
**-**
-
**-**
**Restricted**
**funds**
**2025**
**£**
-
**-**|**Total**
**funds**
**2025**
**£**
232
(3,336)
**(3,104)**
5,700
**2,596**
**Total**
**funds**
**2025**
**£**
**2,596**
**2,596**|**Last year**
**total funds**
**2024**
**£**
**2,032**
(1,799)|
|---|---|---|---|
||||**232**
-|
||||**232**|
||||**Last year**
**total funds**
**2024**
**£**
232|
||||**232**|
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
**Income and expenditure account for the year ended 31 December 2025 as required by the Companies Act 2006**
|**Companies Act 2006**|||
|---|---|---|
|**_Income_**
Income from operations
Refunds from HMRC on gift aided donations
Income from investments, other than interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Support cost
Interest payable
**Total expenditure in the year**
**Retained surplus for the financial year**
Investment income and interest|**2025**
**£**
46,068
10,786
89
**56,943**
**56,943**
13,821
290
500
45,551
117
**60,279**
**(3,336)**|**2024**
**£**
51,363
20,685
162|
|||**72,210**|
|||**72,210**|
|||31,032
290
500
42,057
130|
|||**74,009**|
||||
|||**(1,799)**|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
**The notes attached on pages 14 to 22 form an integral part of these accounts.**
12
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH - Balance sheet as at 31 December 2025**
|Notes
**2025**
**£**
**Fixed assets**
Tangible assets
7
581
**Current assets**
Debtors
8
-
Cash at bank and in hand
5,092
**Total current assets**
5,092
**Creditors: amounts falling due within**
**one year**
9
(2,500)
**Net current assets**
2,592
3,173
Creditors: amounts falling due after more
than one year
10
(577)
**The total net assets of the charity**
**2,596**
**_Net assets_**|**2024**
**£**
871
-
10,171
10,171
(8,234)
1,937
2,808
(2,576)
**232**|**2024**
**£**
871
-
10,171
10,171
(8,234)
1,937
2,808
(2,576)
**232**|
|---|---|---|
||||
|||2,808
(2,576)|
|||**232**|
**The total net assets of the charity are funded by the funds of the charity, as follows:-**
|**Restricted funds**
**Unrestricted Funds**
Unrestricted Revenue Funds
13
2,596
**Designated Funds**
**Total charity funds**|-
232
2,596
**2,596**|-
232|
|---|---|---|
|||**232**|
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the companies Act 2006
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime
**Akinola Soroye**
## Trustee
Approved by the board of trustees on 6 March 2026
**The notes attached on pages 14 to 22 form an integral part of these accounts.**
13
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
## **Notes to the Accounts for the year ended 31 December 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Dividends are accrued when the shareholder’s right to receive payment is established.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
14
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
## **Notes to the Accounts for the year ended 31 December 2025**
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Church equipment
20 % straight line
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Short term creditors are measured at transaction price ( which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the church and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the church for particular purposes.
The cost of raising and administering such funds are charged against the specific fund. The aim and
There are no endowment funds.
15
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
## **Notes to the Accounts for the year ended 31 December 2025**
## **2 Liability to taxation**
The trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value added tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of financial activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Net surplus before tax in the financial year**
|The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
**5**
**Interest payable**
Loan interest|**2025**
**£**
290|**2024**
**£**
290|
|---|---|---|
||**2025**
**£**
117|**2024**
**£**
130|
## **6 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The charity had 12 volunteers who donated 1,847 hours of their time. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the statement of financial activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements. **�**
## **7 Tangible fixed assets**
|**_Current year_**
**Cost**
At 1 January 2025
Additions
**At 31 December 2025**
**Depreciation**
At 1 January 2025
Charge for the year
**At 31 December 2025**
**Net book value**
**At 31 December 2025**
**At 31 December 2024**|**Land and**
**Buildings**
£
-
-|
**Equipments**
£
1,162
-|**Motor**
**Vehicles**
£
-
-|
**Total**
£
1,162
-|
|---|---|---|---|---|
||**-**|**1,162**|**-**|**1,162**|
||-
-|290
290|-
-|290
290|
||**-**|**580**|**-**|**580**|
||**-**|**582**|**-**|**582**|
||||||
||**-**|**872**|**-**|**872**|
16
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
## **Notes to the Accounts for the year ended 31 December 2025**
## **8 Debtors**
|Other debtors
**9**
**Creditors: amounts falling due within one year**
Bank loans and overdrafts
Accruals
Other creditors
**10 Creditors: amounts falling due after one year**
Bank loans and overdrafts
**11 Income and Expenditure account summary**
**At 1 January 2025**
Prior year adjustments
At 1 January 2025
Surplus after tax for the year
**At 31 December 2025**|**2025**
**£**
-
**2025**
**£**
2,000
500
-|**2024**
**£**
-
**2024**
**£**
2,000
534
5,700|
|---|---|---|
||**2,500**|**8,234**|
||**2025**
**£**
577
**2025**
**£**
232
5,700|**2024**
**£**
2,578
**2024**
**£**
2,031
-|
||5,932
(3,336)|2,031
(1,799)|
||**2,596**|**232**|
## **12 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 December 2025**
Tangible fixed assets
Current assets
Current liabilities
Long term liabilities
**At 1 January 2025**
Tangible fixed assets
Current assets
Current liabilities
Long term liabilities|**Unrestricted**
**funds**
**£**
582
5,092
(2,500)
(577)|**Designated**
**funds**
**£**
-
-
-|**Restricted**
**funds**
**£**
-
-
-
-|**Total**
**funds**
**£**
**582**
**5,092**
**(2,500)**
**(577)**|
|---|---|---|---|---|
||**2,596**|**-**|**-**|**2,596**|
||**Unrestricted**
**funds**
**£**
872
10,171
(8,234)
(2,576)|**Designated**
**funds**
**£**
-
-
-
-|**Restricted**
**funds**
**£**
-
-
-
-|**Total**
**Funds**
**£**
**872**
**10,171**
**(8,234)**
**(2,576)**|
||**232**|**-**|**-**|**232**|
17
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
## **Notes to the Accounts for the year ended 31 December 2025**
## **13 Change in total funds over the year as shown in Note 12 , analysed by individual funds**
|**Funds brought**
**forward from**
**2024**
**Movement in**
**funds in 2025**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted revenue funds
232
(3,336)
Designated revenue funds
-
-
**Total unrestricted and designated funds**
**232**
**(3,336)**
**Total charity funds**
**232**
**(3,336)**
**14 Analysis of movements in funds over the year as shown in Note 13**
**Income**
**Expenditure**
**2025**
**2025**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted revenue funds
56,943
(60,279)
**56,943**
**(60,279)**|**Funds brought**
**forward from**
**2024**
**£**
232
-|
**Movement in**
**funds in 2025**
**£**
(3,336)
-|
**£**
**5,700**
**-**
**Prior year**
**Adjustment**|**Funds carried**
**forward to 2026**
**£**
**2,596**
**-**
|
|---|---|---|---|---|
||**232**|**(3,336)**|**5,700**|**2,596**|
||||||
||**232**|**(3,336)**|**5,700**|**2,596**|
||||**Other**
**Gains &**
**Losses**
**2025**
**£**
-|**Movement**
**in funds**
**2025**
**£**
**(3,336)**|
||**56,943**|**(60,279)**|**-**|**(3,336)**|
## **15 Related party transactions**
The Reedeemed Christian Church of God is the main head quarters of all RCCG church branches. During the year, the church paid institutional grants to other RCCG organisations such as the World Evangelical Mission (WEM) and also contributed to Central Office Fund (COF) as stated in the accounts.
18
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
**Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015**
_**This analysis is classsified by conventional nominal descriptions and not by activity.**_
|**16**
**Donations and grants**
**Donations and gifts from individuals**
BankInterest
**Total Donations and grants**
Refunds from HMRC on gift aided donations
Small donations individually less than £1000|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
46,068
10,786
-|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-
-|**Current year**
**Total funds**
**2025**
**£**
**46,068**
**10,786**
**-**
**56,854**|**Prior year**
**Total funds**
**2024**
**£**
51,362
20,685
-|
|---|---|---|---|---|
||**56,854**|**-**||**72,047**|
## **17 Expenditure on charitable activities - Direct spending**
|**_Current year_**
Travel and Subsistence -
Charitable Activities
Marketing and advertising of
charitable services
Mission
Music
Donation
Honorarium
Community Event
Welfare
**Total direct spending**|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
38
-
2,000
28
-
200
825
-|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-
-
-
-|**Current year**
**Total funds**
**2025**
**£**
**38**
**-**
**2,000**
**28**
**-**
**200**
**825**
**-**
**3,091**|**Prior Year**
**Total funds**
**2024**
**£**
**4,087**
**-**
**3,600**
**392**
**-**
**550**
**2,298**
**-**|
|---|---|---|---|---|
||**3,091**|**-**||**10,927**|
19
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
**Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015**
## **18 Expenditure on charitable activities- Grant funding of activities**
|**_Current year_**
Grants made to individuals
Grants made to organisations
**Total grantmaking costs**
**_Current year_**
Central office
**19**
**_Current year_**
**_Employee costs not included in direct costs_**
Rates and water charges
Room hire
Light heat and power
Premises repairs, renewals and
maintenance
**_Administrative overheads_**
Telephone, fax and internet
Postage
Stationery and printing
Subscriptions
Equipment expenses
Insurance
Sundry expenses
**Support costs for charitable activities**
**Breakdown of grants made to organisations**|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
6,163
1,940|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-|**Current year**
**Prior Year**
**Total funds**
**Total funds**
**2025**
**2024**
**£**
**£**
**6,163**
**8,922**
**1,940**
**1,700**|
|---|---|---|---|
||**8,103**|**-**|**8,103**
**10,622**|
||**Current year**
**Restricted**
**funds**
**2025**
**£**
1,940|**Current year**
**Restricted**
**funds**
**2025**
**£**
-|**Current year**
**Total funds**
**2025**
**£**
1,940
**1,940**
**Current year**
**Prior Year**
**Total funds**
**Total funds**
**2025**
**2024**
**£**
**£**
**3,178**
**5,664**
**36,250**
**36,000**
**3,534**
**3,569**
**42**
**-**
**2,449**
**2,430**
**656**
**-**
**138**
**1,346**
**200**
**80**
**-**
**660**
**1,522**
**1,522**
**-**
**-**|
||**1,940**|**-**||
||**Current year**
**Unrestricted**
**funds**
**2025**
**£**
3,178
36,250
3,534
42
2,449
656
138
200
-
1,522
-|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-||
20
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
**Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015**
|**_Professional fees paid to advisors other than the auditor or examiner_**
Other legal and professional
54
-
**54**
**_Financial costs_**
Bank charges
155
-
**155**
Loan interest
117
-
**117**
Depreciation & Amortisation in
total for the period
290
-
**290**
**Support costs before reallocation**
**48,585**
**-**
**48,585**
**_Less support costs reallocated to specific activities_**
To non charitable costs
(45,551)
-
(45,551)
**Total support costs - Current Year**
**3,034**
**-**
**3,034**
The basis of allocation of costs between activities is described under accounting policies|**_Professional fees paid to advisors other than the auditor or examiner_**
Other legal and professional
54
-
**54**
**_Financial costs_**
Bank charges
155
-
**155**
Loan interest
117
-
**117**
Depreciation & Amortisation in
total for the period
290
-
**290**
**Support costs before reallocation**
**48,585**
**-**
**48,585**
**_Less support costs reallocated to specific activities_**
To non charitable costs
(45,551)
-
(45,551)
**Total support costs - Current Year**
**3,034**
**-**
**3,034**
The basis of allocation of costs between activities is described under accounting policies|**_r examiner_**
-
-
-
-|**54**
**155**
**117**
**290**|**34**
**235**
**130**
**290**|
|---|---|---|---|---|
|||**-**
-||**51,960**
**(42,057)**|
||**3,034**|**-**||**9,903**|
|||||**-**
**-**|
## **20 Other expenditure - Governance costs**
|**_Current year_**
Independent examiner's fees
**Total governance costs**
**21 Total charitable expenditure**
**_Current year_**
Total direct spending
Total grantmaking costs
Total support costs
Total governance costs
**Total charitable expenditure**|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
500|**Current year**
**Restricted**
**funds**
**2025**
**£**
-|**Current year**
**Total funds**
**2025**
**£**
**500**
**500**
**Current year**
**Total funds**
**2025**
**£**
**3,091**
**8,103**
**3,034**
**500**
**14,728**|**Prior Year**
**Total funds**
**2024**
**£**
**500**|
|---|---|---|---|---|
||**500**|**-**||**500**|
||**Current year**
**Unrestricted**
**funds**
**2025**
**£**
3,091
8,103
3,034
500|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-
-
-||**Prior Year**
**Total funds**
**2024**
**£**
**10,927**
**10,622**
**9,903**
**500**|
||**14,728**|**-**||**31,952**|
21
## **THE REDEEMED CHRISTIAN CHURCH OF GOD VINEBRANCH**
**Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015**
## **22 Other trading expenditure unrelated to fundraising or charitable activities**
|Reallocated from support costs
**Non charity expenditure**
**23 Total of other expenditure**
**_Current year_**
Non charity expenditure
**Total other expenditure**|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
45,551|**Current year**
**Restricted**
**funds**
**2025**
**£**
-|**Current year**
**Total funds**
**2025**
**£**
**45,551**|**Prior Year**
**Total funds**
**2024**
**£**
42,057|
|---|---|---|---|---|
||**45,551**|**-**|**45,551**|**42,057**|
||**Current year**
**Unrestricted**
**funds**
**2025**
**£**
45,551|**Current year**
**Restricted**
**funds**
**2025**
**£**
-|**Current year**
**Total funds**
**2025**
**£**
**45,551**
**45,551**|**Prior Year**
**Total funds**
**2024**
**£**
**42,057**|
||**45,551**|**-**||**42,057**|
22