CHARITY REGISTRATION NUMBER 116.4895
ROCK CHRISTIAN CENTRE
UNALIDITED FIYA]%CIALSTATEMF.YTS
FOR THE YEAR ENDED 31 OCTOBER 2023
Hackeryoung
chartered￿C¢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 re￿rt 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 gr0￿h 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 repre￿￿18 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 she￿ie1d 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 s￿leMen1 and core ¥'alue%. The
RoLk C'l)I"i.%tian Cenire vi4ion is based on ihe Biblical example of ihe early c1)u￿h 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 tU￿ent 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 t￿slee5 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 li￿￿tee￿, report was approved by the Board ofTrusiees.
Mrj M Beyer
Trii%ie¢
Ddled.. 26 July 20?4

Hackeryoung
Charte￿d 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 fincinci￿I 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
Res1￿cled
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 ACco￿ntIng 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 res￿￿ree$
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 rel￿1t10￿ 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 ex￿nded 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 bO￿owing5 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 Impalm￿nI 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 iinpain￿en1 was
rcrogni%ed. the in)pairnieni is reversed. The reversal 14 .%uch Ih8t Ihe current carrying amouiii does
¢x¢c¢d Wh￿1[ 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￿.nCr￿hip are
reta1iil￿ but con¢ToI of th¢ assct has transfc￿ed 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¢cO￿nting 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 ca￿ted 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 FI￿ANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Donations and legacies
[Drt￿rkn
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 T￿atiOn0f Chargeable Gains Aci 1992 10 the exten( thai ihese are applied io its
¢h¢iritabl¢ objects.
Tangible fixed a$sels
-e*5th•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

c c c
J i
c¥
J bj
C -4

C*

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. I￿￿tee5 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.