CHARrrY REGISTRATION NUMBER 1163895
ROCK CHRISTIAN CENTRE
UNAUDITED FIIYANCIALSTATEMENTS
FOR THE YEAR ENDED 31 ocfoBER 21124
UHY

ROCK CHRISTIAIN CENTRE
LEGALAND ADMINISTRATIVE INF0￿MATIoN
Trustees
Mr J M Beyer
Mr J C Walts
Mr H C Sibanda
MrPJHunt
Mrs P Forbes-williams
Mr J Norton
Ms A UJeh-Philip
IAppoinicd 6 March 2025}
Chgrity number
1163895
Principal Address
177-195 Spiial Hill
ShetTield
South Yorkshire
S4 7LF
Independent examlner
M M¢&ling Bsc FCCA
UHY Hacker Young
6 Broadfield Court
Broadficld Way
Sheffield
S8 OXF

ROCK CHRISTIA,N CENTRE
CONTENTS
Page
Trustees, r¢port
Independent examinefs r¢port
Siaiement of financial activities
Balan¢¢ sh¢el
Notes to the finan¢ial siaiements
9-21

ROCK CHRISTIAN CENTRE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 OCTOBER 2024
The trustees present rheir annual report and financial stsiements for the year ended 31 (ktober 2024.
The financial statements have been prepared in accordance with lh¢ accouniillg policies set oui in i)otc I to
the Iinancial sialements and comply with Ihe charity's consiilulion. Ihe Chariiies Act ?0 I l and "Accounting
and Reportin¥ by Chariiies.. Siatemeni of Recommended PraLlree appliLable io Lharities preparing their
accounts in accordance with ihe Financial Reporting Siandard applicable in Ihe UK and Republic of Ircland
{FRS 102)" (as am¢nded for accounting perio(Ls Commencing from l January 20191
CharltAble In¢orpor•ted Org4nlsotlon
The Rock Cliristian Ccnlre CIO was registered by ihe Charity Commission on 8 O¢tob¢r ?015. The n¢w
charity remuined domant until 26 January 2016. On 25 January 2016 all the asscts ynd liabilities of the
lomi¢r govcrning charity number 1086749 'Church on th¢ Rock. Sheffield., w¢rc transf¢]Y¢d to Ro¢k
Christian Centre.
Objectlyes
Th¢ obj¢¢i of the CIO is. for th¢ public b¢n¢fii. th¢ advan¢emeni of the Chrisiian faith in Sh¢tTi¢ld ai)d such
oih¢r parts of the Uniied Kingdom and the World as ihe Charity Trns¢ees may from lime to lime decide.
Publ1£ Benetlt
Tl)e trustCLS have givLn duc regard to guidance published by the Charity Commission in rcspcct of public
benefit when fulfilling the objectives of the CIO.
A¢llvltle5
The 2Q23120?4 year has been a year of developmeni and 8rowth.
Finances
The bTiving to the Generdl Fund. Building Fund. Burngreave Foodbank, Burngreave CAP Debt Centre and
Lighthouse Proj¢ci has remain¢d sieady and no resirictions have had 10 b¢ mad¢ to th¢ a¢tiviiies of the
Charity due io lack of finan¢¢. Currently ih¢r¢ are no loans or mort8a8¢s on th¢ prop¢rti¢$ owned by the
charily. Throiighout the year ihe charity has continued io retain funds in excess of three month5 opei'ating
costs. Ncw scparatc bank accounts wcrc opcncd for ihc Bumgrcavc CAP Dcbi Ccntrc and Thc Lighihou5C
to a551St the financial administrdtion of these oulreach projects. Our 'Treasurer', Mark Beyer announced h15
intention of retiring after many years of voluntary service to the Charity. Mrs Amarchukwu Udeh-Philip
was appoin¢cd as Ihc new treasurer aM'aiting the handover of the accounts and banking access.

ROCK CHRISTIAli CENTRE
TRLISTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Sites & Buildings
Th¢ following propertlC5 are owned leasehold by the Charity:
177 - 195 Spilal Hill & Car Park off Spital Lan¢. This ¢ompriscs of subsraniial brick buili buildings
177 Spital Hill uscd for Church sern'ices and aggociatcd activities, including the Rock Community Centre
Used a% a Church overflow. Foodbank serving area. Community use etc.
The Lighthouse. Handley Sireet siie us¢d by our Lighthouse Project as an ouireach to ihe homeless. addicts
and lonely. Th¢ WORD4WEAPONS gun & knife amnesiy bin is also located adjacent to this building.
Th¢ 'Link Building Project. has conrinued ihroughout the year. The plans are to ciiclose the walkway
between the two buildings on the Spital Hill siie. The Link Building Projec¢ will provide a ceniral welcome
ar¢y Ivr all LiseT% ol. the church facilities.. will gr¢aily improve the working condiiions for Foodbank sialT
and voluntcers and will eliminatc Ihe anii-so¢ial behaviour that iJk¢s placc between the buildings. ShetTield
Planning department have advised thai we ¢an apply for planning perniission as a variation to the exisiing
permissiun for the larger building proj¢ci. A Slrnciural Engineer is cu￿entlY refining his drawings i'eady fvr
submission for planning pcm)ission. Once planning pcrniission has bcen grani¢d. substantial funds will
nccd lo be rniscd if this proj¢¢t is lo be completed.
Outreach proJ¢¢t$
Biimgr¢dv¢ Foodbank. (affiliated io Trus8ell Trusi). provided. in the year up to 31 OLlober2024.
59.858.69kgs of lood for 10,788 local EKopl¢. in¢ludin8 3.223 childr¢n. This is similar to the prcvious year
{which Ilod sccn an almost IOOQ/o increas¢ in demand from the year before) and is probably due lo the
numbers of foodbank users starting 10 d¢¢lin¢ over recent month.4. RewTrrts from Ciiizen's Advice indi¢8te
Ihal their adviLL SLtViLe has had a significanl impacl in helping some clients and reducing th¢ n¢cd for
foodbank support for some us¢rs. Th¢ Fo¢)dbank conlinues to buy about 60010 of the food need¢d to In¢¢t
the demand. We are thankful for all the food and financial donations given that allow the Foodbank lo do
thi5.
The Burngreave CAP D¢bt Cenlre has been kept busy during the year. Grant applications have been made
tu help cover sume of the cost5 of running the centre. £5.700 mai¢h funding was awarded by 'The Gavins
Foundation. 111696651. It continues to be a gr¢at ¢n¢oura8¢ment to celebrntc those who have become debt
free as a Tesult of the CAP Debt Centre.
The Lighthouse Ministry 10 th¢ homeless, addicis and the lonely based at our Handley Street building, has
frequently been at maximum ¢apacity. Clients benefit from free cooked breakfasts. ¢lothc5, showcrs,
clothes wa.qhing facilities, loving ¢ar¢. attention and advice. A number of the ¢li¢nts have also accessed the
monthly cotTee mornings at Spital Hill, and other Church ei'ents and services.
Thc Word4Weapons gun and knife amnesty bin. outsid¢ the Lighthouse building. has continued to be used
to remove substantial numbers of knives and other deadly w¢atM)ns from the streets.
The Senior Pastor is an amba55ador for the charity through his roles as Chair of 'Tog¢th¢r for Sheffield,
(Charity No 11154041: Trust¢¢ of Kinctic Network (Chariiy No 11759381. His rolc as an active member of
the 'lndependeni Advisury Group. of South Yorkshire Police involved him in stralcgic tncetings with the
Regional Mayor and oth¢r community representatives in reswnse to iiots rcsulting froni the Southpon
Miiiders in the summer of ?024. He also eoniinue5 a5 a 'Facilitator for City Vision which involves regular
m¢¢tings with Christian leaders from Leeds, Wakefield and oth¢r UK Citi¢S.
The Youth & Families Paslor is Coordinator for Sheffield Street Pastors (Charity No. I162786} and South
Yorkshire Response Pastors. Rock Christian C¢ntr¢ is thc training centre for the South Yorkshirc Strcet
Pastor teams.

ROCK CHIUSTIAIN CENTRE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Church & Congreg¥tio
The nLimbLrs ot peoplc atiending Church scTr'ices and assoriat¢d childrcn's and youth groups coniinucs 10
grow. We continue to livestream our It￿in Sunday seThiee. the4e are watched on YouTub¢ & Facebook by
more than 150 devices over ihe week including congregation mcmbcrs who are on shift work, those who
are houseboiitjd, and a significant numbcr of people ￿rosS ihe world.
In May ?0?4 thc seLond annual RCC 'Women s Conference. was fvlly booked with around 140 ladies froin
muliiplL Churchcs and locaiions cnjoying the ¢xcellenl programine.
In July 20?4 a largc group of young ￿Ople and their lead¢rs attcndcd the 'Dreaming th¢ Iiiipossiblc.
Chrisiian festival in StalTord. The sp¢¢ial 'Youih Setvic¢' following DTI gave opporninity for thc youn
people to share worship and testimonies of iheir time away.
In Sepiembcr 2024 the 'Chrisiianity Explorcd, Course commcnced on Sunday aft¢rn(K)ns as part of Rock
Welcome Church.
Our mission st¢1t¢m¢nt and core values are ¢lcarly displayed on a Church noticei)oard and on thc webs11C.
The Rock Christian Centre vision is based on the Biblical example of the early church in Acts 2..4247 and
is %eparaied under 4 litle.8. Growing Up in Maiurily.. Growing Togeiher in Community: Growing Out in
Evangelism and Mission,. Growing Larger in Numbcrs.
Fln4nelul revlcw
The Iru4tees are Satisfied wiih ihe financial posilion of the charity. The charity received £356.S11412023..
£357,234) of incom¢ during ihe financial ycar to 31 Ociober 2024 and cxpcndcd £353.364 12023..
£347.7041 showing a surplu5 of £3.220 12023.. £9.530). The prin¢ipal sources of income ar¢ disc105ed in
note 3 of the accoun¢s.
The charity has Linr¢striCicd reserves of £585.255 (2023= £640.888) of which £65.906 (£2023.. £115,429)
are freely available.
Th¢ r¢strict¢d reseNe5 are £194.95312023.. £136.100) th¢r¢ is a more dethiled breakdown of these balances
in note 12 of the accounts.
It is thc policy of the charity that unrestricted funds which have not been d¢signai¢d for a specifi¢ use
shoiild bc maintained at a lev¢1 cquivalent to thre¢ month'5 expenditure. The trnstccs coi)siders that r¢s¢rvc5
at this l¢v¢l will ensure that, in the event of a signiflcani drop in funding. they will be able to continu¢ the
chdrity's current activities whil¢ consideration is gi&'¢n to ways in which addilional funds mdy bc raiscd.
This Icvel of reserves has bcen maintsined throughout the year.
The trustees have as5¢55ed the major risks to which the charity is exN)5ed, and are satisfied that 5y5tems are
in place io miiigate ¢Kposure to the major risks.

ROCK CHRISTIAN CENTRE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Pl#ns for future periods
Tlic churcli's objeciives for th¢ fulur¢ ar¢ dclJilcd in thc VISION and are clearly displayed on lh¢ ¢hurch
website and on a prominent noti¢¢board.
The Charity is occasionally approached regarding the wtential use of Church buildings that are on tl)e
verge of Llosure. W¢ are currently exploring the possibility of collabordiive Chur¢h and comtnunity use of
Si JcimeN, Slott Road. S4. This has brought us into closer working relationship with sume other churche% in
the rea. W'ith our own bLiildii)gs at maximum capacity oil a Sunday moming, the leaders of thc Church are
prayerfully considering future possibiliiies of a Church plant.
Renovaiions io the existing buildings and ihe Outside areas necd to be continued to make best usc of ihe
facilities we are blessed H'iih. We are planning to surface ihe overgrown. unused garden area. We are also
gathering e¥iimal¢s for roofing works io 177 Spital Hill including the replacement of ihe ridge tiles. We are
committLd io raising funds towards ihe longer terfft 'Link Buildin¥ ProjLct' io join (he iwo buildings 011 ihe
Spital Hill sit¢.
We look to The Lord for His fu￿re provision for every aspect of the church. charity and oulreach projects.
Biirngr¢av¢ Foodbank
Th¢ Foodbartk was started by the previous Church charity as a Trussell Trust, Foodbank in June 2012. The
vision for Ihe Foodbank was to provide an outreach projeci io address tl)e poverty nced5 of tl)c dcprivcd
communities of Burngreave and oiher local communities. Bumgreave Foodbank has developed and grown
bcyond all expeLlations providing food and ioileirics io many thousands of local pcoplc cach year. The
anniial budgct now exceeds £IOO,000. employs muliipl¢ statT Jnd requires the use of a substantial
percentage of the Church buildings. The Church irn¥iee.4 mad¢ ihe decision to forni a new and separate
LhaTlty for Bumgreave Foodbank. The new CIO ¢harity {12104291 was regislered with the Charity
Commission on I l October 2024. How'ever. the n¢w charity rcmaincd domiant under the Rock Christian
Church CIO until l Novemb¢r 2024. This annual report will be ihe last to include the activities and finance
ot Bumgreav¢ Foodbank.
Structure, governAnce and managemenl
The charity is govemed by its Irusices. the minimum number at any one time being three. The trust¢¢s
comprise of some chiirch elders and other persons who havc a significant financial or management role in
the Lharity. There have been no ¢hang¢s to th¢ trust¢cs during the year.
The charity ¢Inploy￿ a full time Senior Pastor and Assistant P￿tOr. The charity also employs a number of
part lime paid staff including the
'Youth & Families P&%tor' (partially s¢condcd to Bumgreave Foodbank
as an Assistant Manager): a 'Church Adminisiraior.: a 'Foodbank Manager: two additional Assistant
Foodbank Managers: a 'Foodbank Warehouse Manager.:
'CAP D¢bt Centre Manager.: a 'CAP Debi
Centre CoaLh'. 'Caretaker and Handyman, The ChurLh Admini.4trdtor is a new post at 16 hours per week.
In February 2024 the Youth & Families Pasior reduced her hours for the Church and F￿dbank by
approximately 500/0 and her iiile changed to 'Teams Pastor..
During Ihe year Burngrcavc Foodbank continued with a fully funded contra¢t providing a 'Citizen Adyicc
Buieau. advisor lo work alongside the Foodbank. The advisor remains employed by the 'Citizen's Advice
Bureau..
The day to day Djnning of the charity is carried out by Ih¢ Pastors. the Foodbank Manager. the CAP Debt
Centre Manager and other employees. assisted by a latge nutnb¢r of volunteers.

ROCK CHRISTIAN CENTRE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
The tr￿Stee$ who served during the year and up to th¢ dat¢ of signature of the fmancial ststements iyere..
Mr J M Beyer
Mr J L Watts
Mr H C Sibanda
Mr P J Ilunt
MryJ P Forbes-williams
Mr J Norton
Ms A ISdeh-Philip
(Appointed 6 March 2025)
The trustces, report was approved by the Boord of Trust¢¢&
MrJ M Beyer
Trustee
Dated.. 14 July 2025

UHY
6 Broadtield Court
Broadfield Way
Shcffjeld
S8 OXF
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROCK
CHRISTIAN CENTRE
I report to th¢ trvsiees on my examinaiion ol the financial sthiements of Ro¢k Christian Centre (the charity) for
the year ended 31 October 2024.
Responsibilities and basis of report
As Ihe Ir115tees of ihe charity you aTe responsible for lh¢ preparaiion of the financial slalements in accordance
with the r¢quir¢menls of the Charities Acl ?01 I (the 2011 A¢tl.
I report in resp¢ct of my examination ofihe charity's financial ststements catTied out under section 145 of th¢
201 l A¢1. In carrying out my examination I have followed all the applicable Directions given by th¢ Charity
Commission under section 145151(bl of the 2011 Aci.
Independent examlner's statement
Sin¢c IliL charity's gross income exceeded £?S0.000 your ¢xaminer must bc a meinbcr of a body listed in
se¢lion 145 of the ?01 l Act. I confim ihai l am qualified io undenake the examination be¢au%e l am a
m¢mber of ACCA. which is one of ihe lisied I￿11¢5.
Your attention is drnwn to the fact ihai ihe charity has prepared financial stalements in accord8n¢¢ with
Accounting and Reponing by Chariiics preparing thcir accounts in ac¢ordance with Ihc Financial R¢porting
Siandard #ppli¢ablL in the UK and Republic of Ircland (FRS 102) in prcfcrcncc to tl)e Accounting and
Reporting by Charities-. Siatement of Recommended Pra¢ti¢¢ iSsu¢d on l April 2005 which is referred to in ¢h¢
extant r¢gulations but has now been withdrawn.
understand that this has been done in order for finan¢i41 siatem¢nts to provide a true and fair view in
accordanc¢ with Generally ALLepied Accounting Practic¢ cffccti&'¢ for reporting periods beginning on or aftcr
l January 2015.
have Lompleted my ¢xamination. I confirn) thai no matters have come to my att¢niivn in ¥onneLiion with the
examination giving m¢ ¢ous¢ to b¢li¢v¢ lha( in any material respect..
accounting records were not kepl in respecl of the charity 05 required by section 130 of the 2011 Act,. or
the finanLial stalcmcnls do not accord with thuse records- or
the financial statements do not comply with ihc applicablc rcquirements concerning the forni and content
of accounts S¢t out in the Chaiities (Accounts and Reports) Regulalions 20011 other than any requirement
that the accounls giv¢ a tru¢ and fair view whiLh is not a mattcr consid¢rcd as part of an indcpLndent
examinaiion.
I have no concerns and havc come a¢ross no other matters in conncction with the cxamination to which
atieiition shoiild be drawii in this r¢port in order 10 enable a prow uiiderstaiiding of thc financial statements to
be reached.
M Nlealing Bsc FCCA
UHY Hacker Young
Chartered Accountants
Ddied.. 14 July 2025

ROCK CHRISTIAN CENTRE
STATELWIENT OF FINANCIAL ACTIVITIES
INCLLIDING ILYCOME AJD EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2024
Unrejtrkted
Re51rlcw
Total
I'nrrntrlcted
ReSiAtted
Total
2023
2024
fund5
rwnds
Notes
Income from..
Doiiation% and legacies
Investments
224,066
143
132,375
356.441
143
197,936
34
159.264
357,200
34
Total Income
224.209
132.375
356.584
197.970
159.2(A
357,234
enditure on:
Charitable activities
189,958
163.406
353.364
194,817
152.887
347.704
Nel
Inc4mlngl(tsut%olng)
re$ourees before
transfers
Gro%% tran%fer
between lund4
34.251
131.031)
3.220
3.153
6,377
9,530
189,8841
119.884
16.801
{16.801}
Nel (expendlturevlncome
for the yearl
Nel movement In fund$
155,633)
58.853
3.220
19.954
{10,424)
9,530
Fund balanccs at I
November 2023
640.888
136.1(Ki
776.988
620,934
146.524
767,458
Fund balan¢e$ at 31
October 2024
585,255
194.953
780.208
640,888
136,100
776,988
The statement of financial activities includes all gains and losses recognised in thc y¢ar. All income and
¢xpcndiiure derive from continuing activities.

ROCK CHRISTIAN CEiYfRE
BALANCE SHEET
AS AT 31 ocfoBER 2024
2024
2023
Notes
Fixed assets
Tangible &8sets
io
519.M9
525.459
CurreDt assets
Debiorb
Cmsh at bank and in hand
7,320
258,853
7,454
251.258
26&173
258,712
Creditors: amounts falling dut within
OD¢ year
(5.314)
{7.183)
Net ¢Mrr¢llt *8sets
260.859
251.529
Tot*1 itsets l¢ss currelll liabilities
780.208
776.988
The funds ofthe eharlty
R¢stri¢ied incotne funds
Unrestricted funds
14
15
194,953
585,255
136.100
640,888
780,208
776.988
The financial statements wer¢ appmved by th¢ truste¢s on 14 July 2025
Mr J M Beyer
Truste¢

ROCK CHRISTIAN CENTRE
NOTES TO THE FIYANCIAL STATEMENTS
FOR THE YEAR EINDED 31 OCTOBER 2024
Accounting p•licies
Charity informatit)
The charity is regisiered in England and Wales as a charitable in¢orporai¢d organisation. The addrcss of
the principal otTice is 177 - 195 Spitsl Hill, SheiTield S4 7LF.
1.1 Accounting convention
Th¢ financial staiemenis hai'e bcen prepared in accordance with ihc ¢hJrily'S constiiuiion. thc Charities
ALI 201 l and "Accounting and Reponing by Charities. Siatemenl of R¢comm¢nded Practice applicable
lu ¥h¥riti¢s preparing iheir accounis in accordance with ihe Financial Reponing Siandard applicable in
Ihe UK and R¢piibli¢ of Ireland IFRS 1021" las amended for accountin¥ periods commencing from I
January 20191. Th¢ ¢hariiy is a Public Benefit Entity as defined by FRS 102.
Thi iharity has taken adN'aniage of the provisions in thc SORP for charities applying FRS 102 Update
Bulletin I no(10 prepare a Siai¢m¢nt of Cash Flows.
The findncial statements are prepare(l in sterling. which is ihe functional currency of the ¥harity.
MunL¢ary amounts in ¢h¢se fitwi¢ial sta*m¢nts ar¢ round¢d to th¢ nearest £.
The financial statements have been prepar¢d und¢r ihe historical cost convention. The prin¢ipal
ccounting policies adopted are srf out below.
1.2 Colng ¢on¢er
Ai the lime of approving Ihe accounts. the iru%iees have a rea%onable expectatioi) that the Lharily has
adcquuic rcsourccs ¢0 Continue in operaiional exisience for Ihe forcsccablc futurc. Thus ih¢ irnslCCS
conlinue to adopt th¢ going concern basis of accounting in preparing ihe accoun¢5.
1.3 Charitable funds
UnrestriLied funds are al'ailable for use ai ihe dis¢retion of th¢ trustees in funherdnce of thcir charitable
objectives.
Restricted funds are subject io specific conditions by donorg or grantors as to how they may bc uscd.
ThL purposes and uses of the restricled funds are Sel out in lh¢ notc5 to th¢ financial slalement5.
1.4 Ineomlng resources
Income is reLognised when thc charity is Icgally entLtl¢d to it after any perforniance condition5 havc
been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donatlOTIs are recognised once the charity has been
notified of ihe donation. unless performance condilions rquir¢ d¢fetral of the amount. Income tax
recoverable in relation to donations rcceivcd undcr Gift Aid or d¢¢ds of covenani is recognised at the
time of the donation.

ROCK CHRISTIAN CENTRE
NOTES TO THE FILNANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounting policies
(Continued)
1.5 Resources expended
Resources expended are recognised in the year in which they are in¢urr¢d inLlusive of irre¢ov¢rable
VAI..
Charitable expenditure Comprises costs incurred by the ¢lwity in th¢ dclivcry of its activities and
in¢lud¢s ¢osts Ihai ¢Jn be allocated dirccily io such aciivilies and costs of an indircct na¢urc lo support
them.
Grants for oiher Charitable aciivilies are made ai the discreiion of the Irusttts and arc recogiii5ed li) the
year in ivhi¢h Ihey are made.
Governance costs are those incurred in connection with the administrntion of the charity and compliance
with con.%¢itutional and statutory requirements.
1.6 Tangible fixed Assets
Tdii&TiblL fixLd a¥4ct% are initially measured at cost and subsequently measured at cost or valuation. net
of dcprcciation and any impaim]ent losses.
Deprecialion is recognised so as to write off ihe wst or valuation of assets less their residual values ov¢r
their useful lives on the following bases..
Leasehold land Jnd buildin8S
Fixtures and fiitings
Sirdight line over 86 years
250/0 reducing balance
The gain or loss arising on ihe disposal of an asset is deterniined as the difference between the sale
proceeds and the carrying value of the asset. and is recogniscd in the statement of finan¢ial aitivitics.
1.7 Impalrment of fixed 455ets
At ¢ach ieportin¥ end date, Ihe charity rei'iews the carying amounts of its tangible assets to detemiine
whcthcr th¢rc 15 any indicalion that ihosc assets ha&c suffcrcd an impairn)en¢ loss. If any such indicalion
exists, the recoverable amounl of ihe assel is estimated in order lo deterniine the extent of the
impainnent Ios5 lifanyl.
1.8 Ca$h and caslj equiyalents
Cash and cash equivalents inclilde cash in hand. deposits held at call with banks. other short-temi liquid
invcstm¢nt.% with original maturilics of ihTee months or less. and bank overdrafts. Bank overdrafts arc
shown within iM)rrowing5 in current liabilities.
10-

ROCK CHRISTIALN CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounting policies
Icontinued)
1.9 FinAn¢lal Instruments
The ch￿1[lIY el¢rt¢d to apply th¢ provisions of Scction I I 'Basic Financial Instrument5. Section
12 '0th¢r Finan¢iAI InstThm¢nts Issues. of FRS 10? to all of its financial instruments.
Finanlial insirum¢nis ar¢ rccogniscd in ihc charity's balanc¢ sh¢el when th¢ charity bwomcs party to the
coniractual provisions of ihe insiTument.
FinanLial assets and liabilitie.4 are offset. w'ith the net amounts presented in the tinancial 4tatements,
when there is a legally cnforccable righi to set off ihe recognised amouiits and there is an iiiteiition to
settle on a net basis or to reali5e ihe asset and settle the liability simultaneously.
Baslc Nnanclal assets
sic fitLaniiiL l ass¢ls, which include debtors and cash and bank balances, are initially measuTed at
transaction price including transaction cosis and are subsequently Ca￿led at amortised COST using the
etTeclivc intcrcst method unlcss ihc arrangemeni conslirutcs a financing transaction. where the
transaction is measured at the present value of the fuwre receipts discounted at a markci rate of inlcrcst.
Financial assets classified as receivable within one year are not amortised.
Impalmi•nt olllnanel•l •ss•es
Fin jtncial asseis. other than Ih05e held at fair value through income and expenditure, are assessed for
indiLators of impaimient at each reporting dale. FinanLial asseis are impaired where thcrc is objcLIivc
cvidcnce that, as a result of one or more events that occurred after ihe initial recognition of the finanLial
a55et, the estimated future cash flows have been affecied.
If an assel is impaired. the impairnient loss is the difference between the canying amount and the
present value of the estimated cash flows discounied al the asset's original effective interest rate. The
impaimient loss is recognised in net incomel(expenditure) for the year.
If ther¢ is a de¢r¢as¢ in th¢ impairn)¢nt loss arising from an event o¢¢urring after the impairment was
recognised. the impairn)eni is r¢vers¢d. Th¢ reversal is 5u¢h that the ¢urr¢ni rarrying amount doe5 not
exceed what the ¢arrying amount would havc ￿en. had th¢ impairnicnt i)ot prci'iously bccn wcogniscd.
Th¢ impaimient reversal is re¢ognised in nei incomel(expenditurel for the year.
Derncognlllon of Ilnanclal assfrts
Finaniial asscis are derccognis¢d only when the contraciual rights to the cash flows from the asset
¢xpirc or ar¢ s¢ttl¢d, or wh¢n the charity Iransfers the financial asset and substantially all the Tisks and
r¢wards of owncrship to anoihcr cntity. or if some significant risks and rcwards of ownership are
rctaiiied but control ofthe asset has transferred to another party that is able to sell the asset in its entirety
to an unTelated ihird party.

ROCK CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMEIYTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
A¢¢ounting p•lici¢s
(Continued)
Baslc Ilnanclal Ilabllltl
Ba51c Iinon¢i¢l1 liabilitics, Including crcditors #nd bank loans arc iniiially rccogiiised at transaction pricc
un1¢5S tli¢ arrangcTn¢nt constilutcs a financing transaclion, where the debt instrument is measured at the
present value of the luture payments discounted at a market rate of intere£1. Financial liabilities
clas51tied as payable wiihin one year are not amorti5ed.
Debt instrumenty are subsequently carried at amortised cosr. using the effective inrerest rate meth￿.
Trade creditors are obligations to pay for goods or services that have bcen acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabiliiies if payment is
duL Within one year or ILSS. If not. they are presenicd as non-curreni liabiliiies. Trade LfLdiiof5 are
recogiiiscd initially ai traiisaction price and subsequci)Ily measured at amortised cosi using ihc cffe¢iiv¢
interest method.
Derecognltlon of flnanclal 114bllltles
FinanLial liabilities are dereLognised when the charity's ¢onira¢iual obligaiions expire or are discharged
or cancelled.
1.10 Employee b¢nefit$
The c05t of any unused holiday eniitlement is recognised in the period in which the employee's services
are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terniinate the employment of an employee or to pro%¥ide terniinaiion benefits.
1.1 l R¢tlr¢ment ben¢tlts
PaymenL4 io d¢tined ¢oniribution reiirement benefit s¢hemes are charged as an expense as they fall due.
Crlilcal accountlng estlmate$ and Judgements
In the application of the charity's a¢¢ountin8 polieie5. the Iru4tees ar¢ iequired to make judgements,
¢5timat¢s and assumptions about Ihe oarrying amount of ass¢ts and liabililies that are not readily
appa￿lll from oth¢r sour¢¢s. Thc cstimai¢s and a5s0ciatcd J55umptions arc based on historical
experienc¢ and other facloT5 that are considered to be relevant. Actual results may differ from these
e5timate5.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to aecollnting
estimates are recognised in the period in which the esiimale is revised where Ihe reVi.￿lon affecls only
that period. or in the period of the revision and future periods where the revision affects both Current at)d
future periods. There are no judgements or estimates which have a significant risk of ¢ausing a material
adjustment to the carrying amount of assets and liabilities.

ROCK CHIUSTIAli CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Donations and legacie5
L￿rU¢r￿ted
Resirkied
Total
UaruirKt¢d
Rntrict¢d
Total
ttds
ruDds
21124
2024
2024
2023
2023
2023
Donations and gifts
Othcr grants
224,066
81,944
50.431
306,010
50.431
197,936
108,153
306,089
224.066
132.375
356.441
197,936
159.?64
357 ?00
Donations gifts
Donations and Similar
in¢vtne
224,066
81.944
306.010
197.936
108.153
306.089
224.066
81,944
306.010
197.9J6
108.153
306.089
The total for 2024 in¢ludes r¢$tn¢t¢d grants from= Trussell Trust totalling £49.431 and Gavin's Trust for
£1.0￿.
Invcstments
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Interest receivable
143
34

ROCK CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Charitable actiYitie5
Total
2024
Total
2023
Staff costs
Dcprcciation and impairnicnt
Donations and a¢iiviti¢s
Ministry support
Rent
Light, he47t and utilities
Rcpairs and maini¢nance
Insurance
Legal and professional fees
Other 0￿ILL Costs
Tithe8 and a¢iivities
164.674
11,468
1 ().894
4.252
30
15,Ofi9
13,966
5.517
45,218
64,976
16.200
152,176
11,206
7,289
9,722
10
13,671
32.156
4,671
45.037
57,544
13.222
352,264
346,704
Share of 8oven)anc¢ cosis (see note 6)
1.100
1,000
353.364
347.704
Analy51s by fund
Ui)r¢stri¢ied funds
Restricted funds
189.958
163.406
194,817
152,887
353.364
347,704
14

ROCK CHRISTIAIN CENTRE
NOTES TO THE FILNANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Support costs
Support Govern*nee
costs
C05t5
2024
Support Governance
¢osts
costs
2023
Independent
¢xamination fees
1.100
1.000
1.000
1.100
1.100
1.000
1.000
Analysed beThveen
Charitable activities
1,100
1.100
1,000
Goveman¢¢ ¢osts includes payment to the independent examiner of £1. I￿ for independent examination
feets (2023.. £1,000). O¢her COS￿ includes paym¢nis to the independent examiner of £2,332 12023..
£2,271) for other service5.
Lyet movement In funds
2024
2023
Th¢ net movement in funds is stated aft¢r ¢harginW{credilin8)'.
Fe¢$ payable for the independent examinaiion of the charity's financial
statements
Deprecialion of owned tangible fix¢d assets
1.100
11,468
11,2Q6

ROCK CHRISTIAN CENTRE
NOTES TO THE FILNANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Employees
Number ofemplovees
The average monthly number of employees during the year was..
2024
Number
202.3
Number
Staff
Trustees
13
12
Employment costs
2024
2023
Wag¢s and salaries
Social security costs
Oth¢r pension costs
156,436
5.541
2.697
144.296
5,230
2.650
164.674
152,176
There w¢r¢ no employees whose annual remunerdtion was £60.000 or mor¢.
TaxAtIo
The charity is ¢x¢mpt from iaxation on its activities because all its income is applied for choritable
purposes.
16.

ROCK CHRISTIA.Y CENTRE
NOTES TO THE FINANCIALSTATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
10 Tangible fixed assets
Tolgl
*#d b￿[1d1Th
Cost
At l November 2023
Additions
544.201
45.649
5,358
589,850
5,358
At 31 October 2024
544.201
51,007
595,208
Depreciation and Impairment
Ai l Novcmbcr 20?3
Depreciation charged in the year
35.711
6.331
28.680
5.137
64,391
11,468
Al 31 October 2024
42.042
33,817
75,859
Carrying 4mouTrt
Ai 31 O¢iob¢r 2024
502.159
17.190
519,349
Ai 31 Ociober 2023
508.490
16.969
525.459
I l Debtor$
2024
2023
Amount$ falling due within one ye#r:
Prepayrnents and accrued income
7.320
7,454
12 Creditors: #mounts falling due wlthin ODe >'ear
2024
2023
Other taxation and social security
Accruals and deferred income
2,607
2.707
3,844
3.J39
5,314
7,183
13 Retirement benefit schemes
2024
2023
Defined c•ntribution scheme5
Charge io profit or loss in r￿p¢¢I of d¢fined contribution schemes
2.697
2.650
17

ROCK CHRISTIAN CENTRE
NOTES TO THE FIIYANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
13 Retirement benefit schemes
(Conlinued)
The charity operaies a defined contribuiion pension scheme for all qualifying employees. The asseis of
the scheme are held separately from those of the charity in an independently adminisiered flind.
14 Restricted funds
Tlic r¢stricted funds of the charity comprise the unexpcndcd balanccs of donations and grant5 held on
trust subject to specific condiiions by donors as to how they may be used.
Incomin
resources
Re50urce5
expended
TrAN5fer5
At31
October 2024
oi'ember
2023
Biiilding Fund
Foodbank
CAP Debi Centr¢
Li¥hilioLise Project
12.515
114.731
4.879
250
(1.4701
1150.6861
(9.3471
(1.9031
22.881
15.7¥8
51.215
33,926
10¥,029
52,836
162
128,196
6.089
1,815
136.100
132.375
(163.4061
89.884
194,953
Prevlous yeAr:
Incomlng
regourcej
Resources
expended
Transfers
At31
October 2023
Noi'ember
2U22
Building Fund
Foodbank
CAP Debt Centre
Lighthoits¢ Projecl
24.750
130.25J
4.211
50
(6.9941
1129.6351
(10.735)
(5,523)
(17.756)
(10.3381
6.093
5.200
137.916
6.520
2,088
128,196
6,089
1,815
146.524
159.264
152.887
(16.801)
136,100
The Building Fund represent5 donatiQTLS and c05ts towards ihe Link Building Project which is currently
ongoing and awaiting planning approval.
The Foodbank fund represents the income and costs of running the Foodbank. From November 2024.
th¢ running of the Foodbank will be taken over by Burngreave Foodbank. a new charity set up during
thc year.
Thc CAP Debi Centre fund represents tbe income and costs ol tunning the Chris(ians Against Poverty
programme.
The Lighthouse fund iepie5ent5 the income and cost of njnning the Lighthouse Project. the Charity's
prayer and Olitteach programme.
18

ROCK CHRISTIAN CENTRE
NOTES TO THE FINANCIALSTATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
15 Unrestricted funds
The unrestricted funds of the chariry comprise the unexpended balances of donations and grants which
are noi subject to specific conditions by donors and grantors as to how they may be u%ed. These include
dcsignatcd funds which have been sei aside out of unrestricted fvnds by the t￿SteeS for specific
purposes.
Incoming
resources
Resource5
expended
Transfers
Aijl
October 2024
Lyoi'ember
2023
Gener)I funds
640.8118
224.209
1189.958}
189,884)
585.255
Prevlous year:
Atl
Nos'ember
2022
In¢omln8
resources
Resources
expended
Transfers
At31
October 2023
General funds
620.934
197.970
1194.f117)
16,801
640,888
19_

o c o

ROCK CHRISTIAN CENTRE
NOTES TO THE FILYANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
17 Related party. transactlons
Salaries and pension coniribuiions totalling £74.26512023: £72.3501 were paid co Mr J C Watts and Mr
P J Hunt, trustees of the charity during the year.
Diiring the year £nil (2023.. £nil) was reimbursed to trustees for trnvel. training and entertaining visiting
speakers.