CHARITY REGISTRATION NUMBER 116.4895 ROCK CHRISTIAN CENTRE UNALIDITED FIYA]%CIALSTATEMF.YTS FOR THE YEAR ENDED 31 OCTOBER 2023 Hackeryoung charteredC¢m1ThtaTrts
ROCK CHRISTIAN, CENTRE LEGAL AIYD ADMINISTRATIVE INFORMATION Trustees Mr J M Beyer Mrj C Watts Mr H C Sibanda MrPJ Hunt Mrs P Forbcs-williams Mr J Norton Chariti. number 1163895 Prlnclpal addre55 177-195 Spital Hill Shcifield Souih Yorkshire S4 7LF Indep¢ndvnt examiner M Mealing BS¢ FC.CA UHY Hacker Young 6 Broadfield Court Broadfield Way Sh¢ificld S8 OXF
ROCK CHIUSTIAN CENTRE CONTENTS P4%e Trnsiees, report Indcpcndent examinerfs rep)rt Siai¢in¢nt of financial a¢iiviiies Balance sh¢¢i Noles lo the financial sl8iemenis 9-20
ROCK CHRISTIAN CENTRE TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2023 The irn%ie¢s PTesent iheir annual rert and financial statements for the year ended 31 October 2023. The fiiianci31 statcmcnts have beeii prepared in accordan¢¢ M'iih the accouiiting policics set oui li) ijote I 10 The financial sialement.s and comply with Ihe ehariiy's constilulion, th¢ Chariiies Act 2n1 l and "Accounting and R¢porting by Charities". Siaiemeni of R¢Lomm¢nd¢d Practice applicable 10 Lharitie4 pr¢pJring ihcii" ccoui)Is in accordance wilh ihe Financial R¢portin¥ Standard Jpplicable in ihe UK and Rcpubli¢ of Ir¢land IFRS 1021" las amended for accounting periods ¢omm¢ncing from l January 20191 Charlt#ble Incorporated Organlsation Thc Rock C'lirisiian Cenire C'IU was r¢&yisiered by ihe Charity Coniniission on 8 Oclob¢r ?n15. Tlie new Lharity reniained dorniant until 26 J#nuary 2016. On 25 January 2016 all Ihe asseig and liabiliti¢s of th¢ lurnicr &7uI'erning chariiy numb¢r 1086749 'Church on th¢ Rock. Sheifield.. were iransferred io Ro¢k Cl)ri5tian Ccnlre. ObJe¢tli'es Th¢ obj¢il of Ihc CIO is, for the public bcnefii. Ihe advan¢¢incnl of the Chrisiian faith in ShLffi¢ld ai)d such oiher parts of the United Kingdoni and the World as the Charity Truslees niay froni lin)e io iiii)¢ decide, Public Benefil Tlic trusiLLS havc gi>¢n duc regard io guidance published by the Charity Commission in rcspcct of public benefit when fulfilling th¢ objectives of the CIO. A¢tlvltles The 2a221202.3 year ha5 been a year of conwlidaiion and gr0h following the relocaiion of the Church and all its aLtivities io ihe Spiial Hill & 148ndlcy Sir¢¢i sit¢s ihal are owned Icaseliold by th¢ Charity. Finances Th¢ gii'ing lo Ihc Gcneral Fund. Building Fund. Burngrcai'e Fuodbank. Burngrcavc CAP Dcbi Centre and l.ibhihousc Project has remained steady and no reslriciions have had lo be Iiiade to the aciivities of the cliarity du¢ to lack of finance. C-urren(ly ihere are no loan% or mortgages on the properiies om'ned by tlie haTlty. Throughout the }'ear ihe charity has continued io r¢tain funds in excess of thrcc months opcratinb cosls.
ROCK CHRISTIA CENTRE TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Slte5 & Buildings Durin¥ ihe year plans have been dTawn up for a 'Link Building Projeci,. Thc plan5 arc io enclos¢ Ilic walkway between ihe two buildings on thc Spital Hill siie. The Link Building Projccl will provide a central welcome area for all users of th¢ ¢hurch facilities: will greatly iniprovc the working condilions for Foodbank statT and i'olunteers and .7]1 cliininate ihe anti-social behaviour that takes place betw¢¢n tlic buildings. A slructural engineer has been employed io work on Ihe plans so ihey can be subn)iiied for planning peTmission. The focu5 (Trf thc 'Building Fund. 1.4 now io rdise funds iowards the ol. this project. Onc¢ planiiing peniiission ha5 been granied. substhntial funds will need to be rais¢d if ihis project is lo be con)plcted. During (he year. 177 Spiial Hill was officially r¢gisicred as a 'Pla¢e of Worship. and for the 'Solenini5ation of Mdrriage Ceremonies.. The first weddings M'ere conducied in ihe building with the services of an official Sh¢nield Reg?istrar. (Applications for Ihe appuiniment of our Paslor ond another as an 'Auihorised Person, 10 r¢b?istcr u'eddings are noi allowed for ihe firsi yeor oftcr a building hos been regist¢red.I Outreach projects Burn&>reavc Foodbank, latTiliaied lo TTussell Trusil. provided. in Ihe year up to 31 Octob¢r 2n21, 63,531 kgs of lood for 10.726 local people. including 3570 Children. This repre18 an almost IOO/o increa.se in dcmand sii)c¢ tl)c prcN'ious y¢arl This increase, coupl¢d wilh a drop in donations. has Ineani thai th¢ food bank is now liaving? lo bu). about 6/0 of the food n¢¢dcd io mcci ihis l¢v¢l ofdemand. W¢ )r¢ il)ankful for all the food and financial dona¢ions given thai allow ihe Foodbank 10 do Ihis. Tlie ElumgrcaN'c CAP Dcbi Centre cxpandcd during the year wilh Ihc eii)ploymenl of a 'Dcbt Coach. for 10 hours d week. The client capacily of Ihe Debi Cenlre increased. and (he monthly fee io CAP HQ increased 10 £450pcm. li has bccn mobt encouraging lo cclcbralc thos¢ who have bcLoinc dcbi Ircc as a rcsuli of tl)e CAP Debi C'cnir¢. Tlie Lighthouse Ministry to th¢ homele55. addicls and the lonely based 8¢ our Handley Sireet building. has bLen LXL¢Plionallv busy. Cli¢nts bcnefil from free ¢ook¢d breakfas, cloihcs, shom'ers. cloih¢s M'ashing fa¢iliii¢s. loi'ing care. attention and advice. A number of the clients have also accessed ihe nionihly coffee mon)ings ai Spital Hill. and other Church evenis and sen'ices. Mte dre graleful lo 'Shake Ihe Natioiis. UK for ¢ontinu¢d financial suppon for ¢lie projcci Ihat has cnabled Ihe charity to redecorate intcrnally, instal CCTV. and replace Ihe iniernal lighting in the Handley Streel building. Tlic Word4I1'eapon8 gun and knife amnesty bin. outside ih¢ Lighthouse building. has ¢onlinued lo be us¢d to remove subsianiial numbcrs of knives and other deadly w¢apons from Ihe sir¢¢ts. Tl)¢ S¢nior Pastor is an ambassador for ihe charity through his roles as Chair of 'Together for Shcffield. (Charity N'o 11154041.. Truslce of Kinetic N'crwork (Charity No 11759381: he also profvidc5 voluntary consultancy sern'ices io 'City V15ion thal ivorks wilh ¢ilie5 acros5 th¢ UK and 'orldwIde. The Youth & Faiiiilics Pastor is CoordinatOT for Sheifield Strcct Pastors (Charity No. I16?7861 and South Yorkshire Re¥ponse Pa.810. Rock Christian Cenire is the Iraining cenire foi th¢ Soutl) Yorks1)ire Strcel Pastor teams.
ROCK CHRISTIAN CENTRE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Church & Ctsngreg4lion Th¢ numb¢rs of people aiiending Church sen'ic¢5 and associaied children's and youth groups has girowii d siabili4ed. Whilsi on some oKcasions the buildings are ai full capacil}'. it ha5 not been necessary to move to multiple sern'i¢es on a Sunday. The Sunday morning services continue io be livesireamed on YOUTU and Facebook. A significant nuinber ol'pcoplc in sheie1d and across th¢ world. waich ihe livestream eiiher Iivc. OT during lh¢ following week. 'Rock WelLOTn¢ Church. a '¢0fé %tyle' church. meets on a Sunday afiernoon in Rock Communiiy Cenire. This is aiii)¢d for clicnis of th¢ Fo¢)dbank. LAP and Lighihouse Ininisirics. In S¢piciiibcr 2023 11)e 'Alpl)y Coursc. ¢omincnccd on Sunday afternoons as part of Rock ilclconie Church. On Ea4teT Sunday 2023 we celebrdted our fir51 bapt15m service ai our Spiial Hill site. further bgpii5ms took pla¢¢ in October 2023. During the ycar M'e also ¢onducied Ihe fiTSI weddings ai the Spital Hill site. 'Growing Leader 10 monih leadership training eourse was cL)mpleled in June 2023 with 16 wtential new, Icl£ ders cquipped and ready 10 scrvc. Two of lh¢ wainees- Bitrus Ainos and Chris Firth M'erc appoint¢d as 'Church Eld¢rs' in Ociober 2023 O¢iob¢r 2023 saw the first RCC 'Women's Confer¢n¢e' thai was highly su¢c¢ssful and attractcd around 150 ladi¢s from multiplc Churches and localions. In Scptclhber 202.1 th¢ mid-week Growth Groups werc rclaunchd wilh somc new hosts and Icadcrs and a 11)onihly 'Growih Groiips Togcihcr.. As a rcsult there has b¢¢n a growil? in nuiiibers of grtsup5 and eiigd¥enienl. The pr#y¢r life of the Church was also revamped wilh monthly 'Breakihrougli Liv¢s and the Sunday prdyer being moi'ed venue and 81 an Carlier lime due io numbcrs allcnding. During Ihe year the Church Vision was relaunched alongside our mission sleMen1 and core ¥'alue%. The RoLk C'l)I"i.%tian Cenire vi4ion is based on ihe Biblical example of ihe early c1)uh in ALt.5 2..4247 and is s¢paraiLd under 4 iiilcs. Growing Up in Maturity. Gro*'ing Together in Cominuniry,. Gromring Out in Evangelism and Mission: Gn)wing Larger in Number5. Financial rei.lew Tl)e Inisiecs ar¢ satisfied with the financial posiiion of th¢ Charity. The charity r¢¢eivcd £357,234 12022.. £.347.-1141 of income during thc financial year to JI October 2023 and expcndcd £.147.704 12022., £273.08C)l %howing a surplus of £9,530 12022: £74.22111. The principal sources of income are disclosed in note 3 of Ihc accounts. The ¢harily has unresiriclcd reserves of £640.88812022.. £620.934) of which £115,429 are freely available. Thc rc.%lriclcd resern'es aTC £136,10012022.. £146.524) there is a more d¢thiled breakdown of the balances in nolc 12 of the accounts. li is thc policy ol. thc chariiy ihat unre5trictcd funds which hai"¢ not bccn dcsignated for a 5pccific use should be niaintaiEtcd at a lei'el equivalcnt to Ihrcc nionih's ¢xp¢nditurc. The trustees considcrs tlial rcscrves al ihis level w ill en%ure Ihai, in the ei'¢nt of a significant drop in funding. Ihey w'ill be abl¢ to coi)tinue ihe Lhariiy's tUent acti%'ities w'hilc considcraiion is bPji"et] lo wa!5 in which additiunal funds may be rdi8ed. This ILvel of rescrves has mainlained throughout thc year. Th¢ ttu8t¢¢% have assessed th¢ major risk% 10 w.hich the chariiy is exposed. and are satisfied ihai %N'steill% aTe ii) place to Iniiigaie exposurc to ihe major risks.
ROCK CHRISTIAN CENTRE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Plans for futUTe periods The churlh s objeLlives for thc future are detail¢d in the VISION and are clearly displayed on lh¢ churcli websiie and on a prominent noliceboard. If nuinbcTS attending Sunday seNic¢s rapidly increase. we Inay have 10 move lo multipl¢ scn'iccs on a Sunday moming, or consider planiing oiheT congregations. Thc tslee5 have decided lo progress towards th¢ crcaiion of a separat¢ rcgisier¢d Charity for Burngreave Foodbank duc to the growth in olienis, finances and staff employmeni. This will help Rock Christian Cenire locus 011 dLhicvin¥ its more sp¢Lific Christian objeclivcs. Renovation5 to the exisling buildings and the oulside areas need io continue 10 makc best use of Ihe facilili¢s we are blessed M'i¢h. We are committed lo raising fund4 towards Ihe longer tenn 'Link Building Projeci, to join the rwo buildings on rh¢ Spithl Hill sile. We luuk lo The L()rd for His future provision for every aspect of the Church, chariiy and outreach projects, Structure. governance and manaigemtnl l-lic chariiy is bFov¢rncd by its InLSte¢s. Ihc minimum number ai any on¢ lime bcing thre¢. Th¢ trustees comprisc of som¢ church elders and oiher pcrsons who hal'e a significani financial or managemcnt role in the charity. There have been no changes lo the irn%iees during the year. The chariiy employs a full lim¢ S¢nioT Paslor and Assistant Pastor. Thc chariiy also ¢mplo>'s a number of part time paid staff including ihe - 'Youih & Fdmili¢8 Pastor Ipaniall J. seconded to Bunigreai'e Fot)dbank as dn A%.%i%tanl ManJ&yerl', a 'FcTr()dbank ManagT¢r,' N'o Assisiani Foodbank Mdnag¢rs: a 'Foodbank Warcl)ousc Maiia&yLr' a 'CAP Debi Cenire MJiiagcr , a 'C"AP D¢bi Ccntre Coa¢l)': 'Carclakcr aiid Handyman. During this financial year the Burngreave C-AP Debi CenlTe expanded and employed an additional part time 'D¢bi Coach.. During the year Burngreave Foodbank conlinued with a fully funded contracl proi'iding a 'Citizei) Advice Bureau advi.wr lo work alon&Fside (he Fo(Mibank. The adi'isor remains employed by Ihe 'Citizen's Adi'iLe In October 2023 the Church ¢elebraled the 201h year of Pasior Jon Walls leadership of the Church. In the sanie Inontli, Pastor John Bcycr w'ho had been an A550ciaie Pastor and Elder of th¢ Church for nearly 20 year5 rctired when h¢ r¢ached ihe age of 901 Tl)c day 10 dciy wnning of the charity 15 Carried out by th¢ Paslors. the Foodbank Manager. thc CAP Debi Ccnlrc Mana£cr and oiher cmployc¢s. a55i51ed by a larEc nuinbcr ofvolunleers.
ROCK CHRISTIAN CENTRE TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 The trustees who sen'ed duiing the year and up to the date of signaiure ofthe financial siaiements wiere". MT J M Beyer Mr J C Watis Mr H C Sibanda MrPJHuni Mr4 P FoTbcs-Willianis Mr J Norton The litee, report was approved by the Board ofTrusiees. Mrj M Beyer Trii%ie¢ Ddled.. 26 July 20?4
Hackeryoung Charted Accountsn15 6 Bioadfield Court B Toadfield Way Sheffield S8 OXF INDEPENDENT F.XAMINER'S REPORT TO THE TRUSTEES OF ROCK CHRISTIAN CEYTRE I r¢port to the Imst¢¢s on my ¢xaminalion of the financial siJt¢i)ienis of Rock Christian Ccncre (the chariiyl for th¢ ycar end¢d 31 October 2023. RLbipon$ibilities #nd b4515 of report As Ilie irusicc.s of the Lhdrily you ar¢ responsible for ihc prepardiion of the financial statement4 in accordance with the requiTeinenis of ihe Charities Act 2011 Iihe 2011 Acii. I report in respect of n)y examination of the chariiy's financial siai¢ineJits carri¢d ¢)ul uiider scction 145 01. Ihe 2011 Aci. In carrying oui my exaniination I have followed all ih¢ applicable Direciions gii'en by the Cl)ai'ity Comniission under section 14515I1bl of ihe 2011 Aci. Independent exAmlner's 814lemenl SinLc thL Lharily's gross inc(Imc c.Kc¢¢ded £250.000 your exaininer must be a mcnibcr of a body lisicd in section 14.$ 4)f the 2Ql l A¢¢. I confirn) that l am qualified lo undertake the examinaiion because l an) a nieii)ber of ACCA, which 15 one of the lisled bodies. Your alteniion Is drdwn 10 ihe faLI thai the chariiy has prepared financial siaiemenls in accordance with AcciiLinting and Reporting by Charities preparing iheii accounis in a¢cordance with the Findn¢ial Rep01111) Standilrd applicablc in th¢ UK and R¢public of Ireland IFRS 102) in prcfcrcncc to Ihe Accouiiliiigi aiid Reporlinl) by C'harili¢s'. Sialement of Recommended Prnclice issued on l April 21K)5 w'hi¢h is referred io in Ilie Lxtalll regulations bul has now been withdrawn. undcrsiand tlidl Ihi5 ha5 been done in order for financial siat¢mcnls io provide a Iruc and fair vi¢w in 1LcoI'diinc¢ wilh CJen¢rally Accepted Accounting Pr¥¢iice effeciive for reponing periods beginning on or afler l January 2015. I have completed Iny examination. I confimi ihat no maiieri have come io my alteniiotTr ill connection with tl)e ¢xai))Inaiion jving me Laus¢ lo believe that in any maierial rcspccl.. accounting rccords wtre not kept in rc5pccI of ih¢ charity as reqtsircd by section 130 ofihe 2011 Acl.. or the fincinciI stalemenis do llot accord with those records., or thL financial s(at¢incnts do not roinply with th¢ applicable requiremenis conccrnin8 Ihc fonn and conlciit of accounts set out in Ilie Charilics (Account5 and Repxirts) Rcgulalions 2008 oihcr than aiiy requir¢mcnt that the aLLounts give a true and fair vieN' which is noi a wnaNer consid¢r¢d as part of an independenl ¢xaiiiination. I have no concerns and hai'e come acroi8 no other matteTS in conneLlion wilh the examination to w.hicli aticntion should be drdwn in this repon in order io cnable a prop¢r undersianding of ihe financial slaieincn¢s to bc rcaclicd. M Mfoling Bsc FCCA UHY Flacker YoLing Chartered Accountaiits Di£ led.. 26 Juls. 2024
ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2023 VTrrestbl¢iod Rt*tri¢ttd Tot41 Res1cled 2023 2022 Income from: DuiitiliÉ)Ii% aiid legacies Investmen15 197.936 34 1 $9.264 357.2(Kl 34 166.557 180.750 347,3U7 Tol81 In¢ome 197.970 159.264 357.234 166.564 180,750 347.314 Ex endilure on: 194.1117 152.887 347.704 170.415 102.671 273.086 Nei IneomffinR resnurees before transfers 3.153 6,377 9.530 {3.8511 7X.079 74,228 Grosq Ir8n%fers between fiind 16.XOI 116,8011 103.1462 1103.X021 Net incomellexpendilure) for ihe i'exrl Net movement in funds 19.954 110.424) 9,530 I.01] 125,7831 74.228 Fund balanccs al I Nov¢mb¢r 2022 620.914 146.524 767.458 520.923 172,107 693.230 Fund balAnces at 31 Ociober 2023 640.888 136.100 776.988 620,934 146.524 767.458 The statement Of financial aclivilies includes all gains and losses recognised in the year. All income and ¢xpcnditure derii'e from coniinuing aclii'ities.
ROCK CHRISTIAN CENTRE BALANCE SHEET AS AT 31 OCTOBER 2023 2023 21122 Notes Fixed 8sset$ Tanbiible assets 525,459 530,507 Current a55ets D¢bii)r. Cash ai bank aiid in hand 10 7.454 251,258 9.753 231,521 258.712 241.274 CTeditor5: amounts falling due within one vear (7.1831 14.323) Nei curreni asseis 251,529 236,951 Total 4$set5 le55 ¢urrent liabilities 776,988 767,4.58 In¢ome funds ReslriLicd funds Unr¢4lrici¢d fund4 12 1.16.100 640.888 146,524 620,934 776,988 767,458 Tl)¢ fin4LI)cial .4taiemcn15 M'cr¢ approvcd by the Tru51ees On 26 July 2024 MT J M Bcyer Tru$tee
ROCK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 Aecountlng policies Charitv information Tlie chariry, is rcgistered iii Enb?Idnd and m.ales as a charilable incotporaied organisaiion. The address of the prinLipal office is 177 - 195 Spital Hill. Sl)etTield S4 7LF. 1.1 ACcontIng coni'ention Thc finanLial slaleinciiis hai-e been prcpared in ac¢ordancc with Ihc charily's consliluiion. lhc Charities Act 201 l and 'Accouniing and Reponing by Charilie%.' Sialemeiii of Recomniended PrnLlicc applicable to Lhariiie5 preparing their aL¢ounts in accordance with the Financial Rep(Trrting Siandaid applicable in Ihe L'K and R¢public of Ireland IFRS 1021" las an)¢nd¢d for accouniiog periods ¢oniniencing froin I January 2Q19). The chariiy is a Public Benefi1 Eniily 85 defined by FRS 102. The charity h05 takcn advaniage of the provisions in ihe SORP for charities applyiiig FRS 102 Updat¢ Bulletin I nul lo prepare a Sialement of Cash Flows. The financial statemen(8 ore prepared in si¢rling. M,hicli is th¢ funilional cutyency of the charity. Mon¢iary aiiiounis in ih¢s¢ financial siaiemenis are roundcd io the n¢arc%i £. The fin*?ncial Siatemenis hai'e been prepared under Ihe hisiori¢al cosl conveniion. The priiicipal aceountiTbg policies adopicd arc sct out below.. 1.2 Going concern Ai the lime of approving ihe account%. the Iruslees have a reasonable ¢xpeciaiion thai the Lhai'ily l)as adcqiiaie r¢sourcLs lo continu¢ In operaiional cxisi¢n¢c for Ihe for¢sccablc future. Tlius Ihc Iruslces continue to adopl the going con¢em basis of accounting in preparin8 the a¢couiils. l..1 Ch4rltable funds Unresirict¢d funds are ai'ailable for use al the dis¢rction of Ihc truste¢.s in furtheran¢¢ of thcir chariidble objectives. Restri¢t¢d funds are subj¢¢t 10 S[c]riC conditions by donors as to ho. thcy Inay b¢ used. The purposes and us¢5 of the restri¢t¢d fund5 are sel oul in ihe notCS to ihe financial 51aleiiicnts. 1.4 Incoming resree$ Income 15 rccognised M'hen thc charity is legally entitled to it after any perforn)an¢¢ conditions have been met. Ihe amounts can be measured reliably. and il is probable that income M'ill eii'ed. Cash donations are r¢¢ognised on receipt. Other donalions are cogniSed onc¢ the charity has been notilicd of the donation. unle8s perfomianee conditions requir¢ deferrdl of the pniount. Iiicome lax reooicrablc in rel1t10 to donations received undcr Gift Aid or dccds of coN'enanl is recognised at tl)¢ limc of thc donaiion.
ROCK CHIUSTIAN CENTRE NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Accounting poli¢ie$ (Continued) 1.5 Resources expended R¢.Qu¢S exnded arc rccogniscd in th¢ year in which ihey are incurred inclusive of irrecovcrdblc VAT. ChaTltabl¢ cxpcnditurc Compriscs cosls incurred by ihe chariiy in ihe dclii.ery of lis aciii'iiies and inLludc8 LOSIS thal ¢Jn bc allocaicd dirccily to such activities and costs of an indirect nature to support Ihem. Grants for oihcr charilable activities aTC made al the discretion of rhe trustees and are recogiiised in the year in which they are made. Govcmance costs are ihose incurrcd in conneciion wilh ihe adminisiraiion of the chariiy and Compliance with con8lilutional and statutory requirements. 1.6 TanRible fixed a55etS Tdiib?ible fixcd as%eis arc initially measured ai cosi and subs¢qu¢ntly m¢¥sur¢d ai ¢051 or K'¥luaiion. n¢1 of dcprecialion and any impairnicni losscs. Depreciation i.s recognised so as io write off Ihe cosi or valuotion of a45e15 less their residual i'alues over their useful lives on the following bases.. Lcasehold land and buildings Fixttires #nd fiiiings Siraighi line oier 86 yeaj 25D/o reducing balance The gain or 1055 aTising on the disposal of an &sset is deierniined as rhe difference beiween the gale proceed5 and the cam'ing value of the asset. and 15 recognised in the siaicmcni of fii)ancial 41Ltlkllies. 1.7 Impairment of fixcd #55et5 Ai eciclI rcp()rtiiigJ cnd dat¢. the charity rei'iews the caTrying amounis of iis tangible assets lo detennine whcthcr thcrc is ally indicalion ihai ihosc asscis hai'e suffered an impaimienl loss. If any sucli indicalion exists. the Tecoverable amount of the assel is estimated in order to detemiine the exlenl of the impaimienl loss {if any). 1.8 Cash and t#5h equTI'alent5 Casli and ca%h ¢qULvplenl8 includc cash in hand. deposils held at call with banks. other shofl-lemi liquid invcstiii¢nt4 '1th OTiginal maturilics of ihTCC monih.s or less. and bank ovcrdrdfts. Bai)k oi'Lrdraflb arL shown within bOowing5 in Current liabilities.
ROCK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS (CON'TINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Accounting policies (Continued) 1.9 FinanciNI instruments The cl)arity has clcctcd lo appl), Ihe provisioiis of Scciion I I 'Basic fiiiai)cial Insirumcnts. and Scctiun 12 '0iher Financial Instrnmenis Issues. of FRS 10? io all ofiis financial instrui))ents. FinanLial ingtruincnls arc rccognised in ihc chariiy's balance sheel u'hen the chariiy bccomcs party 10 the coniractLial proi'isions of ihe insirumeni. FinanLial assets and liabilities are offsei. y'iih ihe net amounts presented in the financial slaleinei)ls. whLn therL is a legally enforceable righi io sei off ihe recognised ainoui)ts ai)d ihcre is an inicniion 10 seiile on a nel basis or lo realis¢ the assei and seiile the liability simulianeously. 8451¢ fift•n¢lal •$$¢i$ Basic financial asseis, whi¢h include debtors and ¢ash and bank balances. are iniiially m¢asur¢d al Iran8£lCtion price including iran%aciion cosis and are subsequenily carried at amorti%ed co81 u%ing Ihe ¢ffeLiiVC iniercsi InLihod unless ihe arrangeineni consiiiuies a financing irai)saciion, w.hLre Ihc transaction is mcasured al lh¢ prcscni valuc of Ihe future receipis discounied a1 a market rate of iiiierest. inancial assets classified 08 receivable within one year are noi amonised. Imp41m>•nt of fln•ncl•l a$$*ts Fin£illLial a%seis. oiher Ihan ihose held ai fair value Ihrough inconie and expenditure. ure a%%e%%ed for indiLaiors of impairmcni ai cach reporting dale. Financial assets arc impaircd '1}ere thcrc is objcLIivc evidcncc Ilial. as a result of one or niorc ci'cnls Ihal occurrcd after tlie inilial rccogiiiiion of thc fiiiancial as%el. the esiimaied future cash llom's have been affected. If an asset is impaired. the ImpalmnI loss is ihe difference bctm'cen ihe carrying ainouni and the pre%eni value of ihe esiimaied cash tlom's discounied ai ihe a%sei s origiinal effective iniere41 rale. The in)paimienl loss is recogni%ed in net intomel(expendiiure} for the )'ear. If Ih¢re is a d¢¢r¢as¢ in th¢ impairni¢ni loss arising from an eveni occurring afler Ihe iinpainen1 was rcrogni%ed. the in)pairnieni is reversed. The reversal 14 .%uch Ih8t Ihe current carrying amouiii does ¢x¢c¢d Wh1[ thL ¢aJYyin&y amount would hav¢ b¢¢n. had tl)e impairn)eni noi pr¢i"iously beeii r¢ciTr&ynis¢d. The impaimi¢nt reversal is recognised in net in¢on)ellexp¢ndiwr¢l for the year. Dorecognhlon of fln•nclal •ss•ts Financiol a55Cts arc dcr¢cognis¢d only m.hcn thc contractual h15 lo ih¢ cash flow5 from the asset expirc or ar¢ 8¢ltl¢d, or h¢ th¢ rharity tran5f¢rs the financial and Eubslanlially all Ihc risks and rem,ard. of owncr8hip lo anoihcr entity. or if somc signifiranl ri%ks and rcM'ards of U.nCrhip are reta1iil but con¢ToI of th¢ assct has transfced to another party that is ablc to scll ihe asscl iii ils enlirety io an unrf lal¢d ihird party.
ROCK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 A¢cOnting policies Iconlinued) Baslc Ilnanelal liabilities Basil financial liabiliiies, including ¢r¢diiors and bpnk loans clrc initially r¢c()gTI)iscd ai iransaciion price iilllcss tlie arrangemeni ¢on51ilul¢s a rtnancing Iraiisaciion. where ih¢ d¢bt instruinei?t is measured ai the PTe4enl value of the ILllure paymenls diwounied at a markei r¥1¢ of interest. Financial liabilitie4 Classified as payable within one year arc nol amonised. Debi instruments are gubsequenily cated al amonised cosi. using ihc eiTeclive inleresi rare Ineihod. Trade crcdilors are obligaiions to pay for goods or sm'ices ihai havc bccn acquired in th¢ ordin)ry cour%e of operations from .8upplier%. Amounis payable are classified curreni liabiliiies if payin¢ni is duc within one year or 1¥55. Il. nol. Ihcy arc prcsenied as non-currcnt liabiliiies. Trade crcdilor% are recoyiiiscd iniiially ai Iransaciioii pricc aiid subsequenily Ineasur¢d pl ainortiscd cosi using th¢ ¢ff¢ilive interesi meihod. D•r*¢ognltlon of Iln4ncl•l Ilablllth$ Financial liabiliiies are derecognised N'hen the charity's wniraciual obligations expire or are discharged or cdnLelled. 1.10 Emploi¢¢ bcncfits TI)¢ ¢051 of aiiy unu¥ed holiday eniitlemeni is re¢o8niged in the period in which ihe employee's services ar¢ r¢c¢iv¢d. Termin(ilion benefit.s are recognis¢d in)m¢dialcly as an expense when tlie cliariiy li denionstrably oiiimiltcd io ILrn)inaic the ¢mplvymcnl of an cmploycc or io proi'ide temiina¢ion bLncfi15. 1.11 RL'tiremL¥nl bcncfits Paynienis 10 d¢lin¢d contribulion rdiremenl benefit schemes are charged as an expens¢ 08 ihey fall due. Critical accounling estimate$ and judgements Sn the application of the ¢harily'5 accounting policies. Ihe iru8t¢¢8 arc Tequired lo make jud8cineiit5, estlinate5 and as%umption5 about thc canying dmount of a5s¢1s and liabilities thilt are nol rcadily apparent from othcT sources. The esiiinaies and a55ocialcd assumpiions ar¢ btt5cd 011 historical experience and othcr faclors thai are considered to relevanl. Actual results may differ fron) Ihe4e eslimdte%. The estimatcs and underlying assumpiion$ are l'leWed on an ongoing b25ts. R¢i'islOllS to accounting estin)ates are recognised in ihe period in .hich thc eslimaie is rei'ised ty"h¢r¢ the rei'ision alTecis Linl J. that PCTiod. or iii the wiod of ihe rei"ision and futUTC periods where the revision aifccis boih current and futurc p¢riod5. There are no Judgements or ¢slimales M,hich hai'e a siLinifi¢aiit risk of causing a material adju.stni¢n¢ to the carrvine amounl of a$5ets and liabilities.
ROCK CHRISTIAN CENTRE NOTES TO THE FIANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Donations and legacies [Drtrkn Reslridtd Tot¥1 Ullreslrirttd Ruiri¢iod Total ruj futhds 2023 2023 2023 2022 2022 2022 Donations and gifts Oihcr grants 197.936 108.153 306.089 166.557 99.971 80.779 266,528 80.779 197.936 357.200 166.557 180.750 347,307 Donations and ¥ifi$ Doiialions and Siiiiilar in¢on)e 197.936 108.153 306,089 166.557 99.971 266,528 197.936 108.153 30fi.089 166.$57 99,971 266,528 The lolal fur 2112.1 in¢ludes resiricted grants from- Trus5ell Trusl totalling £49.173 South Yorkshire CF lotallin¥ £1.938. Unrestrlcted Unrcstricled fund5 fundi 2023 2022 Interes1 receivable 34
ROCK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Charltable actii'ities Total 2023 2022 S181f cu%ts Dcpreciaiion and impairn)eni Donalion.% and aciivilie% 152.176 11.206 7.289 139,636 12,089 2.221 ¥ li Ministry support Rcnl Light. heal ond utilities Rcpairs and maintenance Insurancc LebTdl and professional fees Oiher offiLc cosis Tiihes and activilies 9.722 10 13.671 32.156 4.671 45,037 57.-544 1.3,222 9,952 2.380 10.9311 50,455 4,-129 12,263 346,704 272,186 Shc1rc of &kov¢mance costs (sec nolc 61 1,000 900 347,704 273,OX6 Anali'si5 bi. fund Ui)rcslri¢lcd funds RestTicied funds 194.817 152.887 170.415 102,671 347.7(M 27.3,086 14
ROCK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Suppori cost5 Support Goi'ernance Costs 05ts 2023 Support Governgttee cosls costs 2022 Independtnt exaininaiion fees 900 900 9110 Analy4ed betw'een Cl)ariiable activities 900 900 Goi'ernance costs includes payment lo the independent examiner of £ 1.000 for independeni exan)ii)aiion fee%12022.. 19001. Oiher costs includes poyments to the independent exaininer of £1.31612022.. £1.5¥41 for other SLrviccs. Emplovees Numbor of cmplovees The average monthly number of employevi during the year M4s- 2023 2022 Number 'umber Staff Truslce5 Emplovtnent ¢0515 2023 2022 Wages and salaries Social *cur2ty costs Other pension costs 144.296 5.2.30 2.650 131,423 2,477 152.176 139,036 Thcre were no ¢mployee5 whose annual remllncratÈon 'aS £60.000 or morc. 15-
ROCK CHRISTIAN CENTRE NOTES TO THE FIN'ANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Taxation The charity is cxempt from lax on income and gains falling H'ithin section 505 of the Taxcs Act 1988 or section 252 01. the TatiOn0f Chargeable Gains Aci 1992 10 the exten( thai ihese are applied io its ¢h¢iritabl¢ objects. Tangible fixed a$sels -e5th•ld land Trlxtures nd *rthd bulldlttBs Cost Ai l November 2022 Additions 542.497 1.704 41.195 4.454 58.3,692 6.158 At 31 October 2023 544.201 45,649 589,X50 Depreclatlon and Impalrmtnt Ai l Ni)veinh¢r ?()?? Dcprcciation charby¢d in the year 29.380 23.805 4.875 1,2Q6 Ai 31 Oclob¢r 2023 35.711 28,680 64.391 Cxrriing amount At 31 OLlob¢r 2U21 50X.49 16.969 52f.459 Ai .3 l October 2022 51.1.117 17..390 530,5(17 l O Debtors 21123 2022 Amollnts f#lling due M'ithin i'egr: OiheT debtors PrepaN'mLnis and accrued income 3,354 6,399 7.454 7.454 9.753
ROCK CHRISTJA,N CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 11 Creditors: Amounts f$lling due withln one l'ear 2023 2022 Other taxation and social securiiy Accrllals and dcfcrred incomc 3.844 3.-139 1.079 -1,244 7,183 4,323
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ROCK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 14 Related part). tr#nsa¢tlon5 Salari¢s and pension contributions ioialling £72.35012022- £68.887) were paid io Mr J C Wat1% and Mr P J Hunt. Itee5 of the charity during the year. DIiTing the year £nil12022.. £5581 was reimbursed to trusttts for Irdi'el. iraining and ent¢rtaiDing i'islting SP¢dkers.