2025-12-31-accounts

Charity no 1149107

REDEEMED CHRISTIAN CHURCH OF GOD Kingdom Life Assembly Brighton

Annual Reports and Accounts

For 1st January 2025 to 31st December 2025

Prepared by DTT Consultancy Ltd

REDEEMED CHRISTIAN CHURCH OF GOD Kingdom Life Assembly Brighton

Administrative Information

Financial Statement for 1st January to 31st December 2025	Financial Statement for 1st January to 31st December 2025
Registered Charity Number:	1149107
Trustees:	Gbenga Oke
	Larinola Erinle
	Sarah Turner
	Oyinkolade Akinleye
	Toyin Ashaolu
Registered Office:	Redeemed Christian Church of God
	Kingdom Life Assembly Brighton
	1 Hartington Road
	Brighton
	BN2 3LJ
Bankers:	HSBC Plc
	1 High Street Doncaster,
	South Yorkshire.
	DN1 1EE
Independent Examiner:	Tunji Ogedengbe
	36 Daffodil Close
	Hatfield
	Herts
	AL10 9FF

RCCG	Kingdom Life Assembly Brighton	Kingdom Life Assembly Brighton	Kingdom Life Assembly Brighton		1149107
	Annualaccountsforthe period
	Period start date	01/01/2025	To	Period end date	31/12/2025
Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Gift aid receivable S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Grants S09 Activities directly relating to the work of the church S10 Fund-raising & publicity S11 Management and administration S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 Total funds carried forward Total funds brought forward Net movement in funds Net incoming/(outgoing) resources before transfers Prior Year Adjustment Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) Net incoming/(outgoing) resources before other recognised gains/(losses) Gross transfers between funds Total resources expended Total incoming resources		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		67,915	-	-	67,915	58,500
		-	-	-	-	-
		88	-	-	88	-
		-	-	-	-	-
		-	-	-	-	-
		68,003	-	-	68,003	58,500
		-	-	-	-	-
		5,136	-	-	5,136	4,945
		51,873	-	-	51,873	36,327
		-	-	-	-	-
		463	-	-	463	852
		57,472	-	-	57,472	42,124
		10,532	-	-	10,532	16,375
		-	-	-	-	-
		10,532	-	-	10,532	16,375
		-	-	-	-	-
		-	-	-	-	-
		10,532	-	-	10,532	16,375
		36,513	-	-	36,513	20,138
		47,045	-	-	47,045	36,513

Page 1

Section B Balance sheet as at 31st December 2025

Restricted

Fixed assets Tangible assets (Note 9) Investments (Note 10) Total fixed assets Current assets Stock and work in progress Debtors (Note 11) (Short term) investments Cash at bank and in hand Total current assets Creditors: amounts falling due within one year (Note 12) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 13) Provisions for liabilities and charges Net assets Funds of the Charity Unrestricted funds Restricted income funds (Note 14) Endowment funds(Note 15) Total funds Signed by	Note B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20	Unrestricted funds income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		1,066	-	-	1,066	2,509
		-	-	-	-	-
		-	-	-	-	-
		1,066	-	-	1,066	2,509
		-	-	-	-	-
		-	-	-	-	-
			-	-	-	-
		47,451	-	-	47,451	35,961
		47,451	-	-	47,451	35,961
		1,050	-	-	1,050	700
		1,050	-	-	1,050	700
		47,468	-	-	47,468	37,770
		422	-	-	422	1,257
		-	-	-	-	-
		47,045	-	-	47,045	36,513
		47,045			47,045	36,513
					-	-
			-		-	-
				-	-	-
		47,045	-	-	47,045	36,513
		Date of approval Print Name Signature
				Abimbola Odufisan		03/02/2026

Page 2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

• Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards;

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

• and with the Charities Act 1993.

[** except for the following].

Give details in this box if a different standard has been followed.

• -Tick as appropriate:

• if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”. ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies

Page 3

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Page 4

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Activities for generating funds Investment income Incoming resources from charitable activities Voluntary income	Analysis	This year Last year £ £	This year Last year £ £
	Tithes & Offering	67,915	58,500
	Total	67,915	58,500
		-	-
		-	-
		-	-
	Total	-	-
	Interest	88	-
		-	-
	Total	88	-
		-	-
		-	-
		-	-
		-	-
	Total	-	-

Page 5

Section C Notes to the accounts (con

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Missionary and Charitable giving Management & administration: Fundraising trading costs Investment management costs Costs of generating voluntary income	Analysis	This year Last year £ £	This year Last year £ £
	Staff costs	18,492	14,634
	Rent andRates	25,117	15,013
	HMRC	1,438	991
	Travel	470	1,000
	Music equipment	1,750	-
	Telephone	-	222
	Printing& Stationery	-	975
	Eqipment	1,150	-
	Honorarium	-	300
	Insurance	450	450
	Depreciation	1,442	1,926
	Admin/OfficeExpenses	962	775
	Conference	580	-
	Interest on Bounce Back loan	22	42
	Total	51,873	36,327
	PublicityLeaflet.	-	-
	Evangelism	-	-
	Total	-	-
		-	-
		-	-
		-	-
	Total	-	-
	Donationto othercharity	-	3,000
	Outreach	855	1,945
	Region	1,650
	Welfare	500	-
	WEM	931	-
	CentralOffice	1,200	-
	Total	5,136	4,945
	AccountancyFee	-	-
	BankCharges &Interest	113	152
	Legaland professional fees	350	700
	Total	463	852

Page 6

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

support costs.
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses

Total amount paid

This year	Last year
£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	350	350

Page 7

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Church Equipment Office Equipment, Furniture and Fittings Motor Vechicles Musical Equipment Payments on account and assets under construction Total £ £ £ £ £ £ Balance brought forward 6,208 3,440 250 4,265 - 14,163 Additions - - Revaluations - - - - - - Disposals - - - - - - Transfers - - - - - - Balance carried forward 6,208 3,440 250 4,265 - 14,163 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Rate Balance brought forward 6,208 3,064 250 2,132 - 11,654 Depreciation charge for year 376 1,066 - 1,442 Impairment provisions - - - - - - Revaluations - - - - - - Disposals - - - - - - Transfers - - - - - - Balance carried forward 6,208 3,440 250 3,199 - 13,097 Brought forward - 0 376 - 2,133 - 2,509 Carried forward - 0 - - 1,067 - 1,066 9.3 Net book value 9.2 Accumulated depreciation and impairment provisions*	Church Equipment £	Office Equipment, Furniture and Fittings £	Motor Vechicles £	Musical Equipment £	Payments on account and assets under construction £	Total £
	6,208	3,440	250	4,265	-	14,163
					-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	6,208	3,440	250	4,265	-	14,163
	6,208	3,064	250	2,132	-	11,654
		376		1,066	-	1,442
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	6,208	3,440	250	3,199	-	13,097
	- 0	376	-	2,133	-	2,509
	- 0	-	-	1,067	-	1,066

Page 8

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Landlord's deposit Gift aid Receivable Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
		-	-	-
	-	-	-	-
		-
		-	-	-
	-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Bounce back loan Accruals and deferred income Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
			-	-
	1,050	700		-
	-	-	-	-
	422	1,257	-	-
			-	-
	1,472	1,957	-	-

Page 9