Reglstered number: 06702046 Charlty number. 1152253 THE ROOFTOP MINISTRIES (A Company Limitsd by Guarantoa) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 VINTw/MS
THE ROOFTOP MINISTRIES IA Company Llmlted by Guarantee) CONTENTS Pagg Reference and admlnlstratlv• details of the Company? its Trustoes and advi$915 Trustees. report Independent examinerf5 report Statement of financial activiti8S Balance sheet Notss to tho flnancial statomonts 8-18
THE ROOFTOP MINISTRIES IA Company Llmited by Guarantee} REFERENCE AND ADMINISTRATVrfE DEfAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 TTUStees J Burgess A P Scottvan$ Company règlstered numbgr 06702046 Charfty reglstered number 1152253 Reglstered office 48 lan Road Billeruy Essex CM12 OJZ Accountants Ventham8 Chartered Accountants Millhouse 32- 38 East Street Rochford E88ex SS4 1DB Page 1
THE ROOFTOP MINISTRIES IA Company Llmlted by Guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustee8 present their annual ieport together with the financial 8talemenls of the CLpanY for the 1 January 224 10 31 December 2024. The annual report Serves the purposes of both a Trustees, report and drlOr3, report under company law. The Trustees confirm that the annual rgport and financial statements of the charitable company Comp with the current statutory requirements, th& r8quir8mont$ of the charitable companls governing document and the provisions of the Statement of Recommendgd Practice {SORP} applicable lo charf(ies preparing their accounts in accordance wth the Financial Repottng Standard applicable n the UK and Republic of Ireland (FRS1021 leffeclive 1 January 20191. Since the Company qualifies as small under section 382 of th8 Companies Ad 2006, the slralegi¢ report required of modium and larg8 companies under the Companios Act 20( (Strategic Report and Directors, RoPOrtI Rogulations 2013 has been omiiled. ObJ8ctlve8 and actlvltl88 a. Policies and objectives The main objective of The Roofiop MinistrE8 is the advancement of the Christian Farth by communicating the good news through evangelism and the teaching and ITaining of Christian Disciples by Oquipping churches lo be more effective in communicating the Christran message to people who have litt connection wlch the church. In setting objectives and planning for actwrties, the Trustees have given due consideraion to general guidance published by the Charity Commission relating lo public benefit, including the guidance 'Public beneff('. running a charity IPB21'. b. Actlvltlgs undertaken to achlgve obJKtIvos To achieve the objectwes we host seminarslworkshops with local churches or groups of churches, equipping them to communicate the Christian message. We cre8le a variety of materials that are made available lo churches lo help them become effective. We speak al Christ18n churches. gatherings and conferences and work in a close nefvrkIng relationship with national Christian denominations and ecumenical groups. Wo also support the above aclwilies in an increasing number of locations wor1d¥wde, partnering wth local leam member3, overseen by a globd leadership team, supported by an international operations team. . Voluntggrs The company is grateful for the efforts of 118 volunteers %tho are involved in day-to-day admini8lration of the company, provtde IT and bookkeeplng support and help deliver the purpo88s and adv8 In diverse locations. Achi8vam•nts and pgrfornianco a. Maln achlovements of the Company Strong links h8ve baen bui]t wlth major Christian denomlnalions & networking or9anisations, both across the UK and globalty, with represgnlalion in morg than 50 countries. Our funds for the ministry are received from indwidual supporters, large national gr8nl making trusls. smaller grant making trusts and church partners. Income has fallen over recent years but genorous donations were re1Ved after the year end which are expected to secure the charity's future as a going concem. Page 2
THE ROOFTOP MINISTRIES IA Company Llmltod by Guarantofr TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Flnanclal revlow a. Golng COnrn After making appropriate enquirie5, the Trustees have a reasonable oxpeclation that the Company h88 adequate resources to continue in operational existence for the foreseeable future. For this reason, thgy continue to adopt the going concern basis in preparing the financial slalements. Further details TegardI tha adopts'on of the going concern basi8 can be found in the 8ccounting policies. b. Res8N88 poIIcy The charlty aims to maintain each reserve at a level to finance 3 months of expendf(urg. . Financial review The total income for thé year was £32,098 (2023.. £37.3841 and th8 total axpend((ure for the year wa8 £35,886 {2023.' £57,790). The unrestricted fund had a defictt of £513 at the year end dale12023'. £3,275 surplus). Structurei governance and management a. Constltutlon The Rooftop Ministries is registered as a charriablo company limried by guarantee and was set up by a Memorandum of Associats'on on 18 September 2008, as amended on 26 April 2013. b. Methods of appointmènt or eloctlon of Truste88 Th& managgment of the Company is the responsibility of the Trustees who are elecled and cwl&l under the temis of the Memorandum of Association. The trustees are re8pon8ible for setting 8trategies and policie8 and for ensuring that these are implwnented. Page 3
THE ROOFfop MINISTRIES IA Company LlmSted by Guarnnte¢} TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Statement of Tru5tggs' responslbllltlos The Tru$lees (who are also th& directors of the Company for the purposes of ccfnpany lawl are responsible for proparing the Tru$tees' report and the financial slalements in accordance wi(h applicable law and Unit8d Kingdom Accounting Standaxds {Uniled Klngdom Generalty Accepted Accounting Praclicel. Company law requires the Tru8te8s to PT8pare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of Ihg stale of affairs ol the Company and of ils incoming resources and application of resources, including 115 income and expendrture, for that perit*J. In preparing these financial statements, the Trustoes ar& requir to: select suilablo accounting policies and then apply them consistently, observe the methods and principles of the Charitie8 SORP IFRS 102}', mako judgments and a¢counting eslimales that a reasonable and prudent- stat8 whether applicable UK Accounting Stsndards IFRS 1021 have been folk)wed, subject lo any material d&partures disclosed and explained in the financial statements. prepare the financial slalemen18 on the going concem b8818 unless il is inappropriate lo presume that the Company will continue in bu8ine88. The TNstees ar8 responsib18 for keeping adequate accounting records that are sufficient to show and explaln the Company$ Iransadions and dilOse with reasonable accuracy at any time the financial position of the Company and enabla them lo ensure that the financial slalements comply wlh the Companies Act 20(E. Thoy are also responsible for safeguarding the assets of the Company and hence for taking reasonabk slep$ for the prev6ntion and detection of fraud and other irregularities. Approved by order of the members of thg board of Trustees and signed on their behalf by: M J Buryess Trustee Date: 1st September 2025 Page 4
THE ROOFTOP MINISTRIES {A Company Llmlted by Guarantee INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Indopendgnt oxaminorfs raport to tho Trustogs of The Rooftop Ministries {Ihe compan I report lo the charty Twstees on my examination of the accounts of the Company for the year endthj 31 December 2024. Responsibilities and basis of report As the Trustees of the Company land its directors for the purposes of company lawl you are responsibl8 for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 Ilhe 20L* Acfl. Having satisfied myself that the accounts of the Company are not required to be auditod under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Comp8nVs accounts carried out under section 145 of the Charities Act 2011 (the 2011 AcV}. In carrying out my examination I have followed the Directions gNen by the Chanty Commission under section 145{5}Ib) of the 2011 Act. Independent examlnerfs statement I have completed my examination. l confirm that no matters have come lo my attention in connection wtth the examination gng me cause lo believe.. counting records were not kopt in respect of the Company as required by sedion 388 of the 2006 Act the accounts do not accord with those records, or the accounts do n(rt comply with the accounting qUIreMentS of section 396 of the 20C6 Ad oth8r than any r&quirem?nt that the accounts give a Irue and fairf VEW which is not a matter considered as part of an indopondent examination,. or the accounts have not been prepared in accordance with the methods and principles of th6 Statement cl Recommended Practice for accounting and reporting by charrties lapplicable to charities preparing their counts in accordance wrth the Financlal Reporting Standard appluble in the UK and Republ of Ireland {FRS 10211. I have no concerns and have come across no other mallers in connection wf(h the examination lo whi¢h attention should be drawn in this report in order to enable a proper understanding of the accounts to rhed. This r8POrt is made solety to the Companvs TTuslees, as a body, in ordanCe with Part 4 of the Charitiè8 (Accounts and Report8} Regulations 2008. My work has been undertaken so that I might state to the Companls Trustees those matters l am required to stsle to them in an independent examinevs report and for no other purpose. To the fullest extent permitted by law, I do not accept or assumg responsibility to anyone other than the Cwipany and the Company's Twstees as a body, for my worff or for this reporL Signed: Stuart Harrison FCA Dated. 2191£02f Venthams Chartered Aecountsnts Millhouse 32- 38 East Street Rochford Essex SS41DB Page 5
THE ROOFTOP MINISTRIES IA Company Llmttod by Guaranto01 STATEMENT OF FINANCIAL ACTIVITIES IINCORPORAnNG INCOME AND EXPENDITURE AccouKr FOR THE YEAR ENDED 31 DECEMBER 2024 Rgstrldod Unrestrlcted funds funds 2024 2024 Total funds 2024 Total funds 2023 Nots Income frorn: Donations and tegacies 12,971 19,127 32,098 37,384 Total Income 12.971 19,127 32,098 37,384 Expgndlture on: Charitable tIVitIeS 25.625 10,261 35,886 57, 790 Net1gxpendlture)Ilncome before taxatlon (12,654) 8,866 13,7881 (20,406) Not1oxpenditure)lincomg Transfers bofvn funds {12.654} 12.654 8,866 112,6541 13,7881 (20,406) 11 Net movemtrnt in funds (3,7881 13,788) (20,406) Reconciliatlon of fund5: Total funds brought forward Nel movement in lunds 225 3,275 147881 3,500 13.788) 23,906 (20,406) Total funds carrled forward 225 1288) 3,500 Page 6
THE ROOFfop MINISTRIES IA Company LlmEted by Guaranto81 BALANCE SHEEr FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Note Fixod a5s8ts Currant assets Debtors Cash al bank and In hand 686 626 3, 671 1,212 5,234 Creditors.. amounts falling due within one year 10 11.51)01 (1.734) N9t ¢urrgnt Ilabllftlgs l assgts 12881 Total ass•ts10ss current liabiliiies 12881 Total net assats 12881 ChaTltyfunds R¢$lridod funds Unreslrict&J funds 225 15131 225 11 3,275 Total fvnds 12881 3.500 The Company was entitled to exemption from audrt under section 477 ofthe Companies Aet 2006. The m8mber8 have not required the ctinpany to obtain an audit for the year in question in acC(danCe wlh sectlon 476 of Companié6 Ad 2006. The Trustees acknowl&*e their responsibilities for complying wf(h the requirements of tho Act with respect lo accounting records and preparation of financid slalem8nls. The financial statements have been prepared in acCrdan with the provisions appIable lo enlitses subject lo the small companies regime. The financial statements were approved and authorised for issue by the TTU8tees and signed on their behaw by. J Burgess Trustee Dato.. 1$t Soplomb¢r 2025 Page 7
THE ROOFfop MINISTRIES IA Company Llmited by Guarantvl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 General Infoimatlon The Rooftop Ministries is a tharity limited by guarantee, incorporated in England and Woles. Ils registered office is 48 lan Road, Billericay, Essex, England, CM12 OJZ. The main objectNe of the charity 18 lo advance the Christian Farth. Accountlng pollcles 2.1 Basls of preparatEon of ftnanclal statements The financial statements have been prepared in aOrdanCe with the Charities SOF IFRS 102} - Accounting and Reporbng by Charrties.. Statement of Recommended Practice 8ppli¢able to charf(ios preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK antj Republ of Ireland {FRS 1021 leffeclive 1 January 20191. the Financial Reporting Stsndard applicab in the UK and Republic of Ireland IFRS 10218nd the Companies Act 2006. The Rooftop Ministries meets the definition of a public benefit enlty under FRS 102. Assets and liabilrties are initially recognised at hislorul cost or transaction value unless otherwise stated in the relevant accounling policy. 2.2 Income All incom8 is recognised once the Company has entitlement lo the income, it is probable that the income will be re¢eNed and the amount of income receivable can be moasurod reliabty. 2.3 Expenditure Expenditure is recognised once there is a legal or constructNe obligation to transfer economlc benefit to 8 third party, il is probable that a trdnsfer of economio benefrts will be required in SettMent and the amount of the obligation can be moasured roliably. Expenditure is classrfied by aclivrty. The costs of each activity are mado up of the lolal of Ilirecl costs and shared Costs, including support costs involved in undertaking each aclivty. Direct eosts attributable lo a single activity are allocated directly lo that aclivty. Shared costs which contribLrte lo more than one activity and support costs which are not attributable to a single activity are apporboned betsvegn those aclNities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the assevs use. Expendlture on charitable aclivltles is inCud on directly undertaking the activities which further the Companls objedives, as well as any associated support costs. Grants payable are charged in the year when the offèr 18 mad8 eXpt in those cases where the ¢ffier is conditional, such grants bging recognised as oxpendrture when the condtbons attaching are fvKilled. Grants offered subject to conditions which have not been mel at the year end are noted a8 a commrtmenl, bul not accwed as expenditure. All expenditure is inGlusNe of irrecoverable VAT. 2A Debtors Trade and other debtors are recognis8d at the $ott18menl amount after any tNlè discount offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. Page 8
THE ROOFTOP MINISTRIES IA Company Llmtted by Guaranto0} NOTES TO THE FINANCIAL sTATEMEs FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles {contlnuedl 2.5 Cash at bankand in hand Cash at bank and in hand inclucles cash and short-lemi high]y Ilquid investments wth a short maturity of three months or less from the date of acquisition or opening of the deposit or Similar acwunt. 2.6 Llabllltlos and provtslons Liabllltles are recconlsed when there Is an obligation at the balance shèet dale as a result of a past event, rt is probable that a transfer of economic benefit wll be required in settlement, and the amount of th8 settlement can be estimated reliably. Liabilities are recc¥Jnised at the amount that the Company ?nlicipal¢s il will pay lo Sett the debt or the amount it has receNed as advanced payments for the gocMIs (y Sorvices Il must provide. Provisions are measured al the best e81imate of the amounts required lo settle the obligation. Where the effect of the time value of money is material, th8 provision is bas on the present valu8 of those amounts. discounted at the prewtax discount Tate that refiects the risks Specif to th8 liability. The unwnding of the dIOunt is recognised in the slatemont of financial activities as a finance cost. 2.7 Flnanclal Inslruments The Company onty has financial assets and financial liabilities of a kind that qualfy as basic financial instruments. BasiG financial instruments aro inrf(ially reccyJnised at transaction value and subsequently measured at their settlement value with the exception of bank bans which are subsequenuy measured al amortised cost using the effective interest method. 2.8 Fund accountlng General funds are unreslricled funds which are available for u8e al the dl8cr8tion of the Tmslees in furthera[ of the general objectives of the Company and which have nol bgen designated for other purposes. Restricted funds are funds which are lo be used in accordance wth specrfic restrictions imposed by donor8 or which have bean raised by the Company for partKular purposes. The costs of raising and adminlslaring such funds are charged against the specific fund. The am and use of exh restriclad funtj is sel out in the notes to the financial statements. Pag8 9
THE ROOFfop MINISTRIES IA Company Llmlted by Guarnnteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Income from donations and logaclos Restrlcted Unrnstrlcted funds funds 2024 2024 Total funds 2024 Donations 12,971 19,127 32,098 Restncted Unrestricted fvnds lunds 2023 2023 Total funds 2023 Donations 12,800 24,584 37,384 Analysis of grants Grants to Instltutlons 2024 Totsl funds 2024 Grants. Promotion of the Christian Religion 1,200 1,200 Grants to Institutions 2023 Total funds 2023 Grants. Promotion of the Christian R81igion 1,200 The Company has made the following material grants to institution8 during the year= 2024 2023 Name of Instttutlon The Girls Brigade 1300 1,2(70 1200 Page 10
THE ROOFfop MINISTRIES {A Company Llmltgd by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 An•ly8is of expendlture on ¢haritabl8 activiti•s Summary by fund type Rostrlcted Unrostrlct8d funds funds 2024 2024 Totsl 2024 Promotion of the Christian Religion 25,625 10,261 35.886 Resthcted Unrestricted funds nds 2023 2023 Total 2023 Pfomotion of thg Christian Rglwjton 20, 121 37.669 57, 790 Analysis of expandlture by actlyltles Actlvltles undertaken dirKY 2024 Grant fundlng of actfvitlgs 2024 Support Total fund5 2024 2024 Promotion ofthe Christian RelwJion 33,186 1.200 1.500 35,886 Acbvitigs undertaken dir8ctly 2023 GTrnt funding ol activities 2023 Support costs 2023 Total lunds 2023 Promotion of the Christian Religion 54, 768 1,824 57, 790 Page11
THE ROOFfop MINISTRIES IA Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analyslg of expenditure by activities {continuod) Analysls of dlrect costs Promotion ofthg Christian Rellglon 2024 Total funds 2024 Consultancy Computer costs and academy websi(e production Advertising and promotion Administration 31,083 1,731 338 31.083 1.731 338 33.186 33.186 Promotion ol the Ch15Stian Religion 2023 Total funds 2023 Africa Pioneers Consultancy Travel and subsistence Computer costs and academy wobsito production Postage and Stationory Administration 44,717 7.636 44,717 7,636 2,060 97 196 97 196 54, 766 54,766 Anatysls of support costs Promotion of the Chrlstian Rellglon 2024 Totsl funds 2024 Ac¢ountancy 1.500 1,SOO Page 12
THE ROOFTOP MINISTRIES IA Company Llmltsd by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Anaty818 of expendlture by activiiies Icontinuedl Analys18 of support costs Icontlnuodl Promotion of Chnslian Religion 2Q23 Total fvnds 2023 Accountancy 1.824 t,824 Independent wmingffs remuneratlon 2024 2023 Fees payable to the Companys independent examiner for th? independent examination of the Companls annual accounts 1,734 Tn. remuneratlon and expenses During the year, no Trustees received any remuneration or other benefits (2023- £NIL). During th9 year ended 31 Dember 2024. no Trustee exponses hav8 been incurred (2023- £NIL). Debto 2024 2023 Due wlthln one year PrepayTnenls and accrued income 3.671 3,671 Page 13
THE ROOFTOP MINISTRIES IA Company Llmlted by Guaranto01 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 10. Credltors: Amounts falllng due wlthln one year 2024 2023 Accruals and deferred income 1.734 Page 14
THE ROOFTOP MINISTRIES IA Company LSmlted by Guarantee) NOTES TO THE FINANCiAL STATEMEfrrrs FOR THE YEAR ENDED 31 DECEM8ER2024 11. Statement of funds Statemont of fund8- current year Balancè at 31 December 2024 Balance at 1 January 2024 Transfers Inlout Income Expendlture Unrestricted funds General Fund 3.275 19,127 110,2611 (12,6541 1513 Restricted funds Dennis Pethers Support Fund Ben Tucker Support Fund Pioneer Fund Pigs Might Fly Fund 12,971 (25,6251 12,654 60 60 225 12,971 125,6251 12.654 225 Total of fund8 3.500 32.098 135,8861 1288 Page 15
THE ROOFTOP MINISTRIES {A Company Llmlted by Guaranteal NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 11. Statement of funds Icontlnued) Stat¢m9nt of funds- prlor yoar Balance al 31 TTrn8fe December in/oul 2023 Balance at 1 January 2023 Inconye Expenditure Unrestrlcted fundg General Fund 23,741 24,584 {37.669J (7,381) 3,275 Rèstricted funds Dennis Pethers Support Fund Ben Tucker Support Fund Pioneer Fund Pigs Might Fty Fund 12.680 (20,061) 7,381 120 (60) 115 It5 t65 12,8CIg (20. 127) 7,381 225 T¢)tal of funds 23.906 37,384 (57, 790) 3.500 12. Summary of funds Summary of funds- current year Balan¢e at 31 D8cember 2024 Balance at 1 January 2024 Transfors inlout Income Expendlturo General funds Restricted funds 3,27S 225 19,127 12,971 110,2811 125.6261 112.6641 12,664 1513) 225 3.500 32.098 135,8861 1288) Page 16
THE ROOFTOP MINISTRIES IA Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEME$ FOR THE YEAR ENDED 31 DECEMBER 2024 12. summary of funds Icontlnuedl Summary of funds- prlor yoar Balance at 31 Tlansfers Dewmbe in/oul 2023 B&lance at l J8nuary 2023 Income Expendrfurè General funds Reslrthd funds 23.741 165 24,584 12,8J9 {37,669J (20, 121) (7.381J 7,381 3,275 225 23,906 37.384 {57, 790) 3,500 13. Analysis of not a$sg1$ belween funds Analy818 of net assets between funds - current p&riod Restrlcted Unrestrlcted funds funds 2024 2024 Totsl funds 2024 Current assets credito due wrthin one year 225 987 11,500} 1,212 11,51)OP Total 225 15131 12881 Analysis of net assats bgtween funds - prlor peiiod Resti7cted Unrpstricted fvnds funds 2023 2023 Total funds 2023 Current assets Credttors due within one year 225 5,009 11. 734) 5,234 (1, 734) Total 225 3,275 1& Related party transactions During the year trustees and related parties gave a total of £1,330 (2023= £1.7401 in donation8 to the charrty. Page 17
THE ROOFTOP MINISTRIES IA Company Llmlted by Guaranto81 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 15. Post balanca sheet events Shortly after the year end. the charty rec8Ned 8 number of significant donations which will enable it lo continue to meet its objectfves and continue as a going concem. Page 18