2025-04-05-accounts - The Rockhouse Baptist Centre

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Report and Financial Statements For the Year Ended 5 April 2025

4/05/2025

THE ROCK HOUSE BAPTIST CENTRE

Registered Charity No: 1144884

Rock House Baptist Centre Trustees Annual Report & Financial Statements

CONTENTS	Page
Legal and administrative information	3
Report of the Trustees	4
Report from Reporting Accountant	14
Statement of financial activities	16
Balance sheet	17
Notes to the financial statements	18

Rock House Baptist Centre Trustees Annual Report & Financial Statements

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees: Rev Nicholas Jonas Ohemeng Mr. Freeman Bonsu Mrs Patience Acquaye Registered Office: 58B Ripple Road Barking London IG11 7PG Charity Number: 1144884 Accountants: Jacob Manu & Co Chartered Certified Accountants 64 Broadway Stratford London E15 1NT Bankers: Barclays Bank

Rock House Baptist Centre Trustees Annual Report & Financial Statements

REPORT OF THE TRUSTEES

The Trustees present Rock House Baptist Centre's annual report and financial statements for the year ended 5 April 2025. In preparing the charity's annual report and financial statements, the Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (revised 2005). The Report and Financial Statements also comply with the Companies Act 2006.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Legal status and Governing document

The objects and powers of the Charity were established in the church's Constitution, which governs the church. The trustees are responsible for arranging and organising Annual General Meetings (AGM).

Appointment

The Trustees who held office during the financial year and at the date of this report are set out on page 3. The Trustees are elected by the church under the rules set out in the Constitution. The Church Council's appointment method is also set out in the Church Constitution.

Induction and Training

Trustees, as part of their induction and training, undergo a series of training sessions during which they are briefed on their legal obligations and the Charity Commission’s guidance on public benefit. They also explain the church's objects and aims. Trustees and volunteers are also encouraged to attend appropriate external training events, which will facilitate the undertaking of their role.

Organisation

The Board of Trusteesand Council members are responsible for the overall strategy and direction of the Ministry. The Board of Trustees and Council members have the responsibility of cooperating with the Reverend Minister in promoting the whole mission of the Church – pastoral, evangelistic, social and ecumenical. The Trustees give their time on a

Rock House Baptist Centre Trustees Annual Report & Financial Statements

voluntary and unpaid basis. The Church Council has wide responsibilities. It has several committees; each dealing with a particular aspect of church life. These committees which include music/worship, events, outreach, welfare, and finance are accountable to and report back to the Board of Trustees and Church Council on regular basis.

Risk Management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to operations and finances of the charity and are satisfied that systems are in place to mitigate exposure to the major risks. The trustees have a risk management strategy which comprises:

regular financial review to ensure the continuity of charitable activities.
ensuring all equipment are in good condition and safe for use.
Competence based training for volunteers and trustees.
liability insurance.
Monitoring of new legislative requirements.
Policies and procedures for children and vulnerable adults’ protection.
Health and safety risks

Interest of Board of Trustees

No member of the Trustees had, at any time during the period under consideration, any interests in the charity which require disclosure in this report.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

AIMS AND PURPOSE/OBJECTIVES

The Rock House Baptist Centre was set up to, among others, to promote the religious and social well-being of the members and the community. The principal activities of the church include:

To propagate the Gospel of the Kingdom of God through activities such as regular Sunday meetings and weekly activities, conferences, ministerial training, and seminars.
To share and demonstrate God’s love by ministering to the needs of people (both members and others).
Worship services which are opened to the general public – during these services we encourage personal growth by developing and empowering people through preaching and teaching of the Gospel of Jesus Christ; by motivating people through seminars and conferences.
To develop strong society by encouraging and building strong family relationship through seminars/conferences and family friendly activities.
To evangelize in order to tell people about the love of Christ by the use of the media, tracts and other educative materials.
To undertake general charitable activities – such as providing aid for the needy.
To organise conferences and other social and community activities to let the people know their social responsibilities and to increase their relationship with God.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

OBJECTIVES, AIMS AND PRINCIPAL ACTIVITIES

The church is committed to enabling as many people as possible to worship at our church and to become part of our community. The trustees and the church council maintain an overview of worship throughout the parish and constantly seek ideas on how our services can involve the diverse population and groups within our parish and the community. Our services and worship put faith into practice through prayer, scripture, music, and sacrament.

When planning our activities for the year, the Board of Trustees has considered the Charity Commission’s guidance on public benefit, particularly on charities for advancing religion. In particular, we try to enable ordinary people to live out their faith as part of our church community through:

Worship and Prayer, learning about the Gospel, and developing their knowledge and trust in Jesus.
Provision of pastoral care for people living in the parish.
Missionary and outreach work.
Education and training

The Statement of Financial Activities on page 16 summarises the results of church activities during the period. The charity's total income amounted to £35,384. The income was spent judiciously to meet the church's objectives.

Volunteers

We couldn't have achieved our aims and objectives without our volunteers' selflessness, hard work and dedication. The volunteers contribute significantly to the church's operations and enable it to fulfil its purposes.

Financial Review

The book values of the assets held at year-end are, in the opinion of the Board of Trustees, as stated in the financial statements. Also, in its opinion, adequate assets are available to fulfil the charity's obligations. Our principal source of funds comes from the generous donations of committed members through Tithes and Offerings. Total receipts on unrestricted funds were £35,348.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

Reserves Policy

The Trustees have identified the need for reserves to be held as developing a reserves policy will assist in strategic planning such as in considering how new projects or future activities will be funded. To ensure sustainability and continuity of funding future activities, the trustees plan to have unrestricted funds to cover at least 3 months of unrestricted payments. This policy will be reviewed regularly to meet the charitable needs of the Church.

Investment Policy

The Trustees have the power to invest in such assets as they see fit. The charity's investment policy is appropriate to the nature of the funds for which the investment is held. The primary investment aim is to provide a high degree of security and liquidity and to maximise returns whilst adopting a conservative approach. This policy is not yet implemented.

Grant Making Policy

As part of our charitable objectives of providing aid to the needy, grants are not made but donations are given in the form of cash gifts to needy people and to members who find themselves in some form of financial difficulty.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

ACHIEVEMENT AND PERFORMANCE

Worship and Prayer

The church continues to offer a range of services during the week and over the year. The church and the community find these services beneficial, promoting their spiritual growth.

Education, Missions and Evangelism

The church continues to educate and help those in need, and members are encouraged to take learning opportunities to facilitate their growth.

Pastoral Care

Pastoral visits were made to as many people as were willing to access this service. Counselling demand was again high this year as more people reached forward for effective.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Charity Commission requires the Trustees, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end, of its incoming resources and resources expended during that year. In preparing those financial statements, the Trustees are required to:

➢ Prepare trustees annual reports and submitting annual returns forms and accounts
➢ Comply with the rules of the charity as set out in the governing document
➢ Ensure the charity is run carefully, by making sure it:
➢ Uses its charitable funds and assets wisely to further its charitable aims
➢ Does not do anything to put its property, funds, assets, or reputation at risk
➢ Takes appropriate care and advice when investing or borrowing money.

INDEPENDENT EXAMINER

Jacob Manu & Co. has expressed its willingness to continue in service, and a resolution on this will be put to the Board of Trustees at the forthcoming Annual General Meeting.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

STATEMENT OF DISCLOSURES

a) So far as the Trustees are aware, there is no relevant information of which the Church’s Independent Examiners are unaware, and

b) They have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant information and to establish that the Church's Independent Examiners are aware of that information.

By order of the Board of Trustees

............................................... Rev Nicholas Ohemeng Trustee

Date: 28/01/2026

Rock House Baptist Centre Trustees Annual Report & Financial Statements

INDEPENDENT EXAMINERS’ REPORTFOR THE YEAR ENDED 05 APRIL 2025

We have examined the financial statements on pages 16 to 19 for the year ended 30 April 2025 which comprises the statement of financial activities. The financial statement has been prepared under the historical cost convention and the accounting policies set out therein.

The report is made solely to the Charity's Trustees, as a body, in accordance with Section 44 of the Charities Act 1993. The Trustees of the charity are of a general opinion that an audit is not required in accordance with Section 43(2) of the 1993 Act, and have opted for an independent examination instead.

Respective responsibilities of trustees and independent examiners

The Trustees, have responsibilities for preparing the Trustees' Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards. These are set out in the Statement of Trustees' Responsibilities in the Report of the Trustees.

Our responsibilities as independent examiners of the charity are

to examine the books and accounts of the charity in compliance with Section 43 of the 1993 Act;
to strictly adhere to the general directions provided by the Charity Commission under Section 43(7)(b) of the Charities Act 1993; and
to state whether matters have come to our attention in the course of our examination.

We report to you whether the financial statements have properly been prepared in accordance with United Kingdom Generally Accepted Accounting Practice, the Companies Act 2006 and in accordance with the Charities Act 1993.

We also report to you whether the information given in the Trustees' Report is consistent with the financial statements. We consider the implications of our report if we become aware of any apparent misstatements or material inconsistencies with the financial statement

In addition we report to you if the charity has not kept proper accounting records, if we have not received all the information and explanations we require for our work, or if information specified by law regarding trustees' remuneration and other transactions with the charity is not disclosed.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

Basis of opinion

Our examination was carried out in accordance with the General Directions provided by the Charity Commission. It includes reviewing the books, documents, and other accounting records the charity keeps and comparing these with the accounts presented.

Our examination also includes consideration of any unusual disclosures or items in the accounts and seeking explanations from the Trustees. It is imperative to state that the procedures undertaken do not provide all the evidence required in an audit. Consequently, no opinion is given as to whether the accounts present a 'true and fair view'. Our report is, therefore limited to the statements below:

Independent examiners' statement

In connection with our examination, we report that no matter has come to our attention, which gives cause to believe that the following have not been met:

Keeping proper accounting records in accordance with Section 386 and 387 of the Companies Act 2006.
Preparing accounts that accord with the underlying accounting records and are in compliance with the Companies Act 2006, the United Kingdom Generally Accepted Accounting Practice (UK GAAP), the Statements of Recommended Practice (SORP)— Accounting and Reporting by Charities, and the Charities Act 1993.
Consistency of the information contained in the Trustees Report with the financial statements.

..................................................... Date: .........28...... Day of......01........2026

Jacob Manu & Co

Chartered Certified Accountants

Rock House Baptist Centre Trustees Annual Report & Financial Statements

STATEMENT OF FINANCIAL ACTIVITY FOR THE PERIOD ENDED 05 APRIL 2025

*Unrestricted* *funds* *Restricted* *income* *funds* *Total this* *year* *2025* £ £ £	*Unrestricted* *funds* *Restricted* *income* *funds* *Total this* *year* *2025* £ £ £	*Unrestricted* *funds* *Restricted* *income* *funds* *Total this* *year* *2025* £ £ £	*Total last* *year* *2024* £
28,911	-	28,911	36,771
6,473	-	6,473	10,014
	-
-	-	-	-
-	-	-	-
*35,384*	-	*35,384*	*46.785*

30,429	-	25,996	25,996
-	-	-	-
600	-	600	480
-	-	-	-
31,029	-	31,029	26,476
4,355	-	4,355	20.309
-	-	-	-
*4,355*	-	*4,355*	*20,309*

Other recognised gains/(losses)

*cognised gains/(losses)*
*Net movement in funds* *Total funds brought* *forward*1/05/2024 *Total funds carried forward* 30/04/2025	4,355	-	4,355	20,309
	32,326		32,326	12,017
	*36,681*		*36,681*	*32,326*

Rock House Baptist Centre Trustees Annual Report & Financial Statements

Balance sheet as at 05 April 2025

*Balance sheet as at 05 April 2025*	*Balance sheet as at 05 April 2025*
Note *Total this year* *2025* £ *Fixed assets* *Tangible assets* 6 25,128 - *Investments* - *Total fixed assets* 25,128 *Current assets* *Stock and work in progress* - *Debtors* 4.000 *(Short term) investments* - *Cash at bank and in hand* 10,982 *Total current assets* 14,982 *Creditors: amounts falling due within one* *year* 600 *Net current assets/(liabilities)* 14,382 *Total assets less current liabilities* *39,510* *Creditors: amounts falling due after one year* 2,829 *Provisions for liabilities and charges* - *Net assets* 36,681 *Funds of the Charity* 7 *Unrestricted funds* 36,681 *Designated funds* - *Total unrestricted funds* *Restricted income funds* *Total funds* *36,681*		*Total last year* *2024* £
	25,128	25,128
	-	-
	-	-
	25,128	25,128

	-	-
	4.000	7,200
	-	-
	10,982	9,393
	14,982	16,593

	600	1,260

	14,382	15,333

	*39,510*	*40,461*

	2,829	8,135-
	-	-

	36,681	32,326

	36,681	32,326
	-	-


	*36,681*	*32,326*

Rock House Baptist Centre Trustees Annual Report & Financial Statements

NOTES TO THE ACCOUNTSFOR THE YEAR ENDED 05 APRIL 2025 Registered Charity Number 1144884

1 ACCOUNTING POLICIES

The principal accounting policies which have been adopted are set out below: -

2 BASIS OF ACCOUNTING

The financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Statement of Recommended Practice, “Accounting and Reporting by Charities” (SORP 2005) issued in January 2005.

3 INCOMING RESOURCES

Voluntary income, including grants that provide core funding or are of a general nature, is recognized in full in the Statement of Financial Activities in the year in which they are receivable, except when the donors specify that the grant given must be used in a future accounting period; the income is deferred until those periods.

Incoming resources from charitable activities include income received under contract or where entitlement to grant funding is subject to specific conditions to deliver and is recognised, whereas the service is provided.

Other income is accounted for on a cash basis.

4 RESOURCES EXPENDED

Expenditure is recognised when the liability is incurred.

The cost of generating funds are those incurred in attracting voluntary income
Charitable activities include expenditure associated with the delivery of services and include both direct costs and support costs relating to each service
Governance costs include the costs of the charity, including strategic planning for its future development, independent examination, any legal advice and all costs of complying with the constitutional and statutory requirements, such as costs of Trustees and the preparation of statutory accounts.
Support costs include overhead and other costs not directly attributable to a particular function. They are apportioned over the relevant activity on the basis of management estimates of consistency with resource use, e.g., staff cost by time spent, property costs by floor space, and other costs by their usage.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

NOTES TO THE ACCOUNTSFOR THE YEAR ENDED 30 APRIL 2025 Registered Charity Number 1144884

5 TAXATION

The organization is a charitable institution with exemption from UK taxation under section 505 of the Income and Corporation Taxes Act 1988.

6 TANGIBLE NON-CURRENT ASSETS

The organization’s non-current assets include musical instruments, and they are depreciated on straight line basis

7 FUND ACCOUNTING

Unrestricted funds are grants, donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds can only be used for specific purposes as laid down by the donor. Expenditure that meets this criterion is charged to the fund, together with a fair allocation of management and support costs.

Designated funds are funds set aside by trustees out of unrestricted general funds for specific future purposes or related to grants given specifically for the purchase of assets where the use is not restricted. The aim and use of each designated fund are set out in the notes to the financial statements.

Rock House Baptist Centre Trustees Annual Report & Financial Statements

CHARITABLE EXPENSES

CHARITABLE EXPENSES
Ministers' stipend Rent/Hall Hire/Rate Printing and stationery Telephone Professional fees Music Repairs and maintenance Insurance Welfare and mission Office Administration TOTAL	Unrestricted 2025 2024 Total Total £ £ £ 8,499 8,499 9,700 4,511 4,511 4,352 502 502 502 305 305 305 600 600 480 1,188 1,188 1,850 0 0 412 204 204 224 4,901 4,901 3,421 10,319 10,319 5,230
	31,029 31,029 26,476