2025-12-31-accounts - Resgate Church

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RESGATE CHURCH

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2025

CHARITY NUMBER: 1146080

RESGATE CHURCH 16 BURCH ROAD NORTHFLEET GRAVESEND KENT DA11 9NF

INDEX Page Index 1 Trustee’s Report 2-3 Independent Examiner’s Report 4 Receipts and Payments Account 5 Statement of Assets and Liabilities 6 Notes on the financial Statements 7

RESGATE CHURCH

TRUSTEES’ REPORT YEAR ENDED 31[ST] DECEMBER 2025

The trustees are pleased to present their report for the year ended 31[st] December 2025 for the charity with charity number 1146080.

The Trustees of the charity are: Pastor Isaque Leite

Mr Edson De Avila

Ms Andreia Fernando Masi Leite Ms Micaele Fernanda Leite

The principal address of the charity is: 16 Burch Road Northfleet, Kent DA11 9NF

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity governing document is a declaration of trust that was executed 24[TH] January 2012. The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.

OBJECTIVES AND ACTIVITIES

The Objects of the organisation are first to advance the Christian faith in accordance with the statement of beliefs for the benefit in the United Kingdom and in such other parts of the world as the trustees may think fit from time to time. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.

ACHIEVMENTS AND PERFORMANCE

The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles of the Christian faith. The church has continued to hold regular worship services in the community. This continues to have a positive impact on the members and also the wider public and this has enhanced the spiritual lives of the people that have attended the meetings. The organisation also supported missionary work in Brazil during the year.

FINANCIAL REVIEW

The income of the charity is above £109,000. This is a slight increase on the previous year and is a good amount for this year of the charity the costs have been well managed over this period. The organisation is still in a good position to manage its costs.

FUTURE DEVELOPMENTS

The church intends to continue to host its regular yearly conferences in UK. The intended re-appointment of our present independent examiner at the upcoming trustee meeting is expected to support the financial operations by making it more effective. The charity has no outstanding debts and is an ongoing concern.

RESERVE POLICY

It is the policy of the Charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure .This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The charity will seek to maintain this level throughout the year.

RISK MANAGEMENT

The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.

TRUSTEE RESPONSIBILITIES

Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:

Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
State whether the applicable accounting standards have been followed.
Prepare financial statements on an ongoing basis.

They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.

Approved by the Trustees on 9[th] January 2026 and signed on their behalf by:

Independent Examiner’s Report To the Trustees

RESGATE CHURCH

I report on the accounts of the church for the year ended 31[st] December 2025 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.

Respective responsibilities of trustees and examiner

The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act),does not apply. It is my responsibility to :

Examine the accounts under section 145 of the 2011 Act.
Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.
State whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention;

(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
proper accounting records are kept( in accordance with section 130 of the 2011 Act
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or
(2) to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.

CHUKS AJUKA BSc(Man), FICB PMDip FRESH FIRE ORGANISATION 95 Miles Road Mitcham Surrey CR4 3FH

RESGATE CHURCH

ACCOUNTS FOR THE YEAR ENDED 31st December 2025

1 Receipts & Payments Account (General Purpose Fund)

Income Receipts

Tithes and Offerings Other Income Gift Aid Total Receipts Direct Charitable Expenditure Hospitality Repairs & Maintenace Fuel Admin services Advertising Accountant Charity donations Travel Church events Wages Service charges Stationary Hall Hire Welfare Bank charges Supplies Ministry expenses Telephone & Internet Light & Heat Hire of equipment Rates Insurance Mission Other Expenditure Fixtures & Fittings Stationary Equipment Vehicle Subscriptions Total Payments Net Receipts/Payments Cash Funds at start of year Cash Funds at end of year	£ £ 2025 2024 87697 77458 0 0 22098 19370 ___ ___ 109795 96828
	5425 3703 2834 2724 3243 3051 2512 2010 2375 2201 500 499 8225 6291 8658 6089 11075 10209 9842 6990 0 0 0 0 20720 19871 0 3388 2472 2312 7279 8656 7177 7970 0 0 2725 2928 0 980 61 0 4318 3743 4101 0
	103542 93615 0 0 3543 1678 2119 5085 0 0
	109204 100378 591 -3550 3374 6924
	3965 3374
	______

RESGATE CHURCH

2 Statements of Assets and Liabilities at 31st December 2025

Cash Funds Petty cash Nationwide building Society Total Cash Funds Assets Retained for the Charity's Own use Fixtures & Fittings Musical Instruments Equipments Vehicle Liabilities Accounting fee NET ASSETS	Unrestricted Funds 2025/£ 2024/£ 3965 3374 3965 3374 408 510 314 393 11162 10409 8781 8858 20257 19660 500 500 23722 22534

Approved by the Trustees and signed on their behalf:

RESGATE CHURCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st December 2025

ACCOUNTING POLICIES

Basis of Accounting

These accounts have been prepared on the receipts and payments basis under Charities Act 2011

Funds

Unrestricted funds are those which can be used at the Trustees' discretion. Restricted Funds are those whose purposes have been restricted by the donor.

Staff

The church had 1 employee. All the other work was carried out by the volunteers.

PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or aims that are for public benefit. Details of how this is achieved are provided in the trustee report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

DEPRECIATION

Depreciation is calculated at 20% reducing balance method.