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2025-10-31-accounts

Rock Christian Centre Annual Report and Financial Statements

For the year ending 31 October 2025

Registered office, 177 Spital Hill, Burngreave Rd, Sheffield. S4 7LF Registered in England and Wales Charity No: 1163895

Contents

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13 Independent Examiner's Reports and Financial Statements 21-31

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1 - Welcome Note

It's been another busy and encouraging year at Rock Christian Centre.

Every week, our buildings are full of people coming together to worship, make friends, support one another and find hope. From Sunday services and children's work to the Lighthouse Project, CAP Debt Centre and community groups, we've seen lives changed through God's love.

None of this would be possible without our amazing volunteers, staff, trustees and everyone who supports the church through prayer and giving. Thank you for all you do. Every conversation, every meal served, every chair put out and every act of kindness makes a difference.

As you read this report, you'll see far more than numbers. Behind every statistic is a person, a family or a story of hope.

We're excited about what God has done this year and look forward to all He has planned for the future.

Thank you for being part of the journey.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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2 - About Rock Christian Centre

Rock Christian Centre is a church and registered charity based in Burngreave, Sheffield. As a church for all nations, we exist to share God's love and truth with all people through the life-transforming message of Jesus.

Burngreave is one of Sheffield's most diverse communities, home to people from many nations, cultures and backgrounds. It is also an area experiencing significant social and economic challenges, with many families facing poverty, poor health, housing difficulties and financial hardship.

We want everyone who walks through our doors to feel welcome, whatever their age, background or circumstances. Throughout the week, our buildings are home to worship, prayer, Growth Groups, community events, support services and children's and youth activities.

Through our children's and youth activities, young people enjoy a safe and welcoming environment where they can build friendships, develop confidence, explore important life values and take part in a wide range of age-appropriate teaching, activities and events .

Alongside church life, we run the Lighthouse Project and the Burngreave CAP Debt Centre, and continue to support Burngreave Foodbank and Sheffield Street Pastors by providing buildings, facilities and practical support.

Around 240 people attend our Sunday services each week, while hundreds more engage with our activities, ministries and community services throughout the year. Across the church and the ministries based here, 198 volunteers help make this work possible.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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3 - Our Year at a Glance

Celebrating 25 Years

This year we celebrated 25 years of Rock Christian Centre, giving thanks for God's faithfulness and looking ahead with excitement to the future.

Women's Conference

Over 140 women came together for a day of worship, teaching, fellowship and encouragement, making this year's conference one of the highlights of the church calendar.

New Opportunities to Grow

This year we launched a new Alpha Course, helping people explore the Christian faith, and introduced our Evangelism Training Hub, equipping people to confidently share the hope of Jesus with others.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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Reaching Our Community

We continued to serve our local community through the Lighthouse Project, the Burngreave CAP Debt Centre, Healing on the Streets, and our ongoing support for Burngreave Foodbank and Sheffield Street Pastors.

Looking to the Future

A major milestone was reached as planning permission was granted for our Link Building Project. Alongside roof improvement works and a new branding project, we're investing in our buildings and preparing for the next chapter of Rock Christian Centre.

Refreshing Our Identity

As part of preparing for the future, we launched a new brand identity for Rock Christian Centre. From signage and printed materials to our digital communications, the rebrand helps us share our vision in a clear, welcoming and recognisable way.

Growing Together

We celebrated summer baptisms, joined the Kinetic Network, and continued welcoming new people into the life of the church as we seek to share God's love and make disciples.

Dreaming the Impossible – Youth Event

The church also took around 25 young people, plus leaders to DTI Youth (Dreaming the Impossible), a national Christian festival for young people. The event provided opportunities for worship, teaching, friendship and spiritual growth, helping equip the next generation in their faith.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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4 - Our Vision

Everything we do is built around four simple ideals based on the first church in Acts 2 vs 42-47

“42 They devoted themselves to the apostles’ teaching and to fellowship, to the breaking of bread and to prayer. 43 Everyone was filled with awe at the many wonders and signs performed by the apostles. 44 All the believers were together and had everything in common. 45 They sold property and possessions to give to anyone who had need. 46 Every day they continued to meet together in the temple courts. They broke bread in their homes and ate together with glad and sincere hearts, 47 praising God and enjoying the favor of all the people. And the Lord added to their number daily those who were being saved. “

Growing Up

Helping people grow in their faith through worship, prayer and learning from the Bible.

Growing Together

Building a caring church family where people can belong, make friends and support one another.

Growing Out

Sharing God's love by serving our community through projects like Lighthouse, the CAP Debt Centre, Street Pastors and other outreach work.

Growing Larger

Welcoming new people and helping more people discover faith in Jesus.

Our aim is simple: to love God, love people and make a difference in our community.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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5 - Our Year in Numbers

Church Life

240+

People attending Sunday services each week

60+

Children and young people engaged in weekly activities

10

Growth Groups meeting across the city

141

Church volunteers serving across ministries

Lighthouse Project

45

Average guests welcomed every Thursday

10

Lighthouse volunteers serving each week

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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Burngreave CAP Debt Centre

41 People supported this year

12 Households becoming debt free

12

CAP volunteers supporting clients

Other Ministries

Many other activities take place throughout the year, helping people grow in faith, build friendships and serve our community.

Ministry Attendance Praise n Motion 17 weekly Growing Together 30 monthly Rock Coffee Morning 40 monthly Friday Prayer Meeting 30 monthly Prayer Walk 10 monthly Healing on the Streets 18 monthly Young Adults Group 15 monthly Men's Group 40 monthly Women's Conference 140 annually Youth DTI conference 25+ Leaders

Burngreave Foodbank

8,090

People provided with emergency food during the year

35

Regular Foodbank volunteers

Although Burngreave Foodbank is now an independent charity, it continues to operate from Rock Christian Centre's buildings with the church providing facilities and ongoing practical support. Alongside emergency food, Citizens Advice Sheffield has supported 386 people , securing almost

£400,000 in financial gains and helping many move beyond crisis.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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AMEN Shoebox Appeal

126 Christmas shoeboxes sent to children and families in Romania through the AMEN Shoebox Appeal.

Volunteers Making a Difference

198

People regularly volunteering across ministries and organisations based at Rock Christian Centre

What People Told Us

91%

said Rock Christian Centre is Very Important or Essential to them or their family.

71%

said it helps them feel part of a community.

48%

said it improves their mental wellbeing.

48%

said it helps reduce loneliness and isolation.

36%

said it provides support for their family.

36%

said it gives them a safe place to come.

88%

support improving the link between our buildings to make them safer and easier to use.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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6 - Community Impact & Outreach

Burngreave CAP Debt Centre

Burngreave CAP Debt Centre continues to operate as an important community outreach project of Rock Christian Centre, providing free regulated debt advice, practical support and financial wellbeing education to residents across Burngreave and surrounding areas of North East Sheffield.

The project supports individuals and families experiencing financial hardship, housing insecurity, cost-of-living pressures, health-related financial difficulties and social isolation.

Between September 2024 and September 2025

Burngreave CAP supported 41 local residents, with 12 households becoming debtfree during the year

Others achieved improved housing stability, crisis resolution and increased financial confidence.

A Life Changed Through CAP

"When no-one else would help, CAP not only helped me and reassured me – they enabled me to carry on with my life. The local team gave me hope when I felt completely alone. Today my finances are sorted, I have money left for food, and I finally feel safe to go out. Thank you to the CAP local team."

Andy came to Burngreave CAP facing eviction from his family home and around £15,000 of debt. Through ongoing support from our Debt Centre team, he was able to stabilise his finances, remain in his home and regain hope for the future.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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Lighthouse Project

The Lighthouse Project is a community outreach ministry operated by Rock Christian Centre from a repurposed former church building on Handley Street. Open every Thursday throughout the year, the project provides free breakfasts, tea and coffee, showers, clothes washing and drying facilities, clothing, sleeping bags and other essential items to people experiencing homelessness, poverty, isolation and other complex challenges.

The project is supported by around 10 volunteers each week, contributing an estimated 2,000+ volunteer hours annually. The service welcomes around 45 people each Thursday, providing

support, friendship and practical help through more than 2,300 attendances across the year. Alongside meeting practical needs, the project helps reduce isolation and provides a welcoming and supportive community environment for some of the city’s most vulnerable residents.

Providing support, friendship and practical help through more than 2,300 attendances across the year.

Survey responses from people connected to the Lighthouse Project highlighted the difference that a welcoming, supportive community can make. Respondents described finding friendship, acceptance and a sense of family, with others saying they had been supported through bereavement, illness and other difficult times. Listing their connection to the Rock Christian Centre and its projects helped reduce isolation, improve their mental wellbeing and provide a safe place where they felt valued and accepted.

"Our group makes us feel like family."

"Everyone is accepted without judgement."

"They encouraged me, visited me and made me feel at home."

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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Burngreave Foodbank

Although Burngreave Foodbank became an independent registered charity during the year, the foodbank continues to operate from facilities provided free of charge by Rock Christian Centre at the Spital Hill site. The church provides substantial in-kind support through the use of buildings, storage areas, utilities and shared facilities, representing an estimated annual value of approximately £28,970. Without

this support, the foodbank would face significant additional operating costs which would greatly impact its ability to continue serving the local community.

During the year a total of 4,275 foodbank vouchers were fulfilled, supporting 8,090 people, including 5,847 adults and 2,244 children.

Working alongside nearly 200 referral organisations including schools, health professionals, housing providers and community organisations. The foodbank also continued to provide specialist advice support through Citizens Advice Sheffield, helping clients address issues such as debt, benefits and housing difficulties, with advisers securing almost £400,000 in confirmed or expected financial gains for clients since the project began.

Healing on the Streets

Following volunteer training, Rock Christian Centre launched a new “Healing on the Streets” outreach, with volunteers engaging local residents through conversation, encouragement and prayer within the community.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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Street Pastors

Rock Christian Centre continues to support the work of Sheffield Street Pastors by providing office space and storage facilities for equipment and outreach supplies. The church building acts as an operational base for the local Street Pastors team and contributes towards the delivery of their latenight community safety work across the city.

During 2025, Street Pastor teams covered 96 patrol nights, engaging in more than 3,700 meaningful conversations and calmly helping address around 170 anti-social incidents. Volunteers also distributed 190 pairs of flip-flops, 250 bottles of water and 200

emergency space blankets, while removing more than 4,300 bottles from the streets to help improve public safety and reduce harm within the night-time economy.

Word4Weapons

The Lighthouse site also hosts a Word4Weapons knife and weapon surrender bin, helping remove dangerous weapons from the streets and contributing towards wider community safety initiatives.

Contents emptied February 2025

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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Community coffee mornings

Rock Christian Centre hosts weekly community coffee mornings throughout the year, providing free tea, coffee, cakes, games and activities for local residents.

Reducing isolation and building community connection.

The sessions help reduce isolation and build community connection, particularly for vulnerable or disadvantaged attendees, while also offering information and signposting to local support services and church activities.

The coffee mornings are supported by around 6 volunteers each week, contributing an estimated 700+ volunteer hours annually. The sessions welcome approximately 20–25 people each week, representing over 1,000 attendances across the year.

Partnerships

Collaboration is central to how Rock Christian Centre serves Sheffield. Rather than delivering ministry alone, we seek to work alongside churches, charities and community organisations so that together we can have a greater impact.

Throughout the year the church continued to partner with organisations including Burngreave Foodbank, Christians Against Poverty (CAP), Citizens Advice Sheffield, Sheffield Street Pastors, Word4Weapons, Together for Sheffield, Kinetic Network, Open Doors, Datic Trust, AMEN and Operation Mobilisation. Through these partnerships we provide buildings, facilities, leadership, volunteers, practical support, prayer and fundraising, helping people access food, debt advice, community, safety initiatives, pastoral care and support both locally and internationally.

The church also continued to support AMEN's annual Christmas Shoebox Appeal, with the congregation preparing 126 shoeboxes for vulnerable children and families in Romania as a practical expression of God's love and generosity.

Alongside these partnerships, the church hosted conferences, leadership training and outreach events, continuing to strengthen relationships with churches and organisations across Sheffield and beyond.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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7 Listening to Our Community

Each year we ask people who attend our church, activities and community projects to share how Rock Christian Centre has impacted their lives. The results show that our work is about much more than services and events—it is about creating a place where people feel welcomed, supported and able to grow.

91% of respondents said they felt welcomed and accepted, while 71% said they felt more connected to others through the church and its activities. Almost half reported improved mental wellbeing and new friendships, and 88% said they would recommend Rock Christian Centre or one of its projects to others.

"They supported me when I was very ill and when I was very low and going through a lot of life challenges.They encouraged,visited me and made me feel at home.Being part of the church groups has really had a positive impact on my mental and physical wellbeing " "RCC is a very welcoming Church with multiple community projects"

"I enjoy the community cohession and RCC brings us the opportunity to interact, make new friends and connect to families important for overall well-being."

“Rock Christian Centre has provided a great supportive community where my family feels comfortable and accepted without judgement. Everyone is an equal and there is no judgement.”

“Feels like being in a family environment” “Volunteering at times can be very challenging but also very rewarding”

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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8 - Financial Review

Review of financial performance

During the year, Rock Christian Centre received £251,661 in income and spent £340,096 supporting the work of the church and its community ministries.

The difference between income and expenditure was largely affected by Burngreave Foodbank becoming an independent charity. As part of this change, £108,029 previously held by Rock Christian Centre for the Foodbank was transferred to the new charity.

At the end of the year, the charity held total funds of £691,773. A large proportion of this is represented by our buildings and other fixed assets rather than money available to spend.

The charity also held restricted funds specifically for the Burngreave CAP Debt Centre, Lighthouse Project and future building work.

The Trustees continue to carefully monitor the charity's finances, balancing investment in our church, community projects and buildings with the need to remain financially sustainable.

“We ended the year with a strong financial foundation, helping us continue serving our church and community into the future.”

Reserves policy

The trustees have agreed to maintain free reserves equivalent to three months' operating costs . This level of reserves provides financial stability, helps ensure the continuity of the charity's activities, and allows time to respond to unexpected changes in income or expenditure. The policy is reviewed regularly by the trustees.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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9 - Structure, Governance and Management

Our Structure

Rock Christian Centre is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission (Charity No. 1163895).

During the year ended 31 October 2025, the charity operated through two main areas: Rock Christian Centre and the Burngreave CAP Debt Centre. CAP operates as a distinct project within the charity, with funds given specifically for its work held within a restricted fund.

From 1 November 2024, Burngreave Foodbank became a separate independent charity (Charity No. 1210429). Restricted funds previously held for the Foodbank were transferred to the new charity early in the financial year, leaving a balance of £nil in the former Foodbank restricted fund.

Governance

The charity is governed by a Board of Trustees, with a minimum of three trustees required at any one time. The Board includes church elders alongside others who bring relevant financial, management and organisational experience.

The Trustees meet regularly to oversee the charity's work, finances, governance and future direction. Day-to-day responsibility is delegated to the Senior Leadership Team and employed staff, supported by a large team of volunteers.

Our Team

The charity employs a small staff team covering pastoral leadership, administration, community ministries, the Burngreave CAP Debt Centre and the care and maintenance of our buildings.

During the year, employed roles included the Senior Pastor, Assistant Pastor, Teams Pastor, Church Administrator, CAP Debt Centre Manager, CAP Debt Centre Coach and Caretaker.

Burngreave Foodbank now employs its own staff, while Rock Christian Centre continues to provide office space, storage, facilities and practical support.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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Our Buildings

Rock Christian Centre owns and manages two sites in Burngreave, Sheffield.

Our main site on Spital Hill is home to Sunday worship, children's and youth activities, community groups, the Burngreave CAP Debt Centre and Burngreave Foodbank.

Our Lighthouse building on Handley Street provides a welcoming space for the Lighthouse Project, supporting people experiencing homelessness, addiction and loneliness. The site also hosts the WORD4WEAPONS knife amnesty bin in partnership with local agencies.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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10 Public Benefit and Risk

Public Benefit

The Trustees have had due regard to the Charity Commission's guidance on public benefit when planning and carrying out the charity's activities.

Rock Christian Centre exists to advance the Christian faith and serve the local community. Through worship, pastoral care, children's and youth work, community groups and practical support, we seek to provide opportunities for people of all ages and backgrounds to belong, grow and flourish.

Alongside our church activities, we provide services and facilities that benefit the wider community, including the Lighthouse Project, the Burngreave CAP Debt Centre, and ongoing support for Burngreave Foodbank and Sheffield Street Pastors.

Risk Management

The Trustees are responsible for ensuring that appropriate systems are in place to manage the charity's risks.

The Board regularly reviews the key risks facing the charity, including financial sustainability, safeguarding, health and safety, governance, compliance and the maintenance of our buildings. Appropriate policies, procedures and internal controls are in place to help identify, monitor and manage these risks, enabling the charity to continue its work safely and effectively.

11 - Plans for Future Periods

Over the coming year, Rock Christian Centre will continue investing in its ministries while also progressing plans to improve our buildings so they can better serve the community for many years to come.

A key priority is the proposed Link Building Project , which will connect our two Spital Hill buildings to create a safer, more accessible and flexible community hub. Feedback from our recent community survey reinforced the need for this investment. Over 90% of respondents said they had witnessed anti-social behaviour around the walkway between the buildings , and more than a quarter said this had affected their willingness to attend or use the site. At the same time, 88% supported the proposed development, recognising the potential to improve safety, accessibility and the church's ability to support more people.

Alongside progressing the building project, we will continue developing our community ministries, strengthening partnerships and seeking external funding to ensure Rock Christian Centre remains a welcoming place where people can encounter hope, belonging and practical support.

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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12 - Reference and Administrative Details

Registered Charity Number 1163895 Principal address Rock Christian Centre 179 Spital Hill Sheffield S4 7LF Trustees Jonathan Watts Paul Hunt Ekikere Umoh (appointed 25[th] September 2025) Amarachukwu Udeh-Philip Paulette Forbes-Williams Hilary Coughts Sibanda (resigned 25[th] September 2025) John Mark Beyer (resigned 2[nd] June 2025) John Norton Independent Examiner Ben Leach ACA Kingdom Analytic 9 Shiregreen Lane Sheffield S5 6AA

This report was approved by the Trustees on 24/08/2026 and is signed on their behalf by:

Jonathan Watts – Trustee

A church for all nations sharing God's love and truth to all people through the life transforming message of Jesus Registered Charity in England & Wales (1163895).

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ROCK CHRISTIAN CENTRE INDEPENDENT EXAMINER’S REPORT PERIOD ENDED 31 OCTOBER 2025

Independent Examiner's Report to the Trustees of Rock Christian Centre

I report to the trustees on my examination of the accounts of Rock Christian Centre (“the charity”) for the period ended 31st October 2025.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Charities Act 2011 (“the Act”) and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ben Leach ACA Independent Examiner

Kingdom Analytic 9 Shiregreen Lane Sheffield S5 6AA

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) PERIOD ENDED 31 OCTOBER 2025

Note
Income from:
Donations and legacies
4
Investments
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 2025
2024
Unrestricted
Funds
Restricted
Funds
Total
Funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£
£
£
£
209,304
41,760
251,064
224,066
132,375
356,441
597
-
597
143
-
143
209,901
41,760
251,661
224,209
132,375
356,584
216,936
123,160
340,096
189,958
163,406
353,364
216,936
123,160
340,096
189,958
163,406
353,364
(7,035)
(81,400)
(88,435)
34,251
(31,031)
3,220
-
-
-
(39,884)
39,884
-
(7,035)
(81,400)
(88,435)
(5,633)
8,853
3,220
635,255
144,953
780,208
640,888
136,100
776,988
628,220
63,553
691,773
635,255
144,953
780,208

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling
due within one year
13
Net current assets
Total assets less current
liabilities
Net assets
Funds of the charity
Unrestricted funds
Restricted funds
Total charity funds
14		 £
7,842
241,475		 2025
2024
£
£
510,568
519,349
7,320
25
8,
85
266,173
(5,314)
260,859
691,773
780,208
691,773
780,208
628,220
635,255
63,553
144,953
691,773
780,208
249,317
(68,112)
181,205

These financial statements were approved by the board of trustees and authorised for issue on 24/08/2026 and are signed on behalf of the board by:

Amarachukwu Udeh-Philip - Trustee

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2025

1. General information

The charity is a public benefit entity and is registered in England and Wales. The address of the registered office is Rock Christian Centre, 179 Spital Hill, Sheffield, S4 7LF .

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)).

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. They are prepared in sterling, which is the functional currency of the charity.

Going Concern

The trustees consider that there are no material uncertainties around the charity’s ability to continue as a going concern.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2025

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

Pension costs

The company offers a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the Balance Sheet.

Income tax

The charity is exempt for taxation on its income and gains where they are to be applied for charitable purposes.

Operating leases

Lease payments made under operating lease contracts are charged to the SOFA on a straight line basis over the lease period.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitments.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Leasehold land and buildingsStraight line over 86 years - Fixtures & fittings 25% reducing balance

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2025

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

4. Income from donations and legacies

Donations and gifts
Grants receivable
5.
Income from investments
Interest
receivable		 Total
2025
Total
2024
£
£
236,365
306,010
14,699
50,431
251,064
356,441
Total
2025
Total
2024
£
£
597
143

6. Expenditure on charitable activities

Note
Staff costs
8
Depreciation and
impairment
Grants payable
10
Church ministries
Light, heat and utilities
Repairs and maintenance
Insurance
Legal and professional fees
Other office costs
Governance costs
7		 Total
2025
Total
2024
£
£
117,452
164,674
11,241
11,468
126,065
10,894
16,466
20,482
14,444
15,069
32,657
13,966
7,052
5,516
2,000
45,218
11,279
64,976
1,440
1,100
340,096
353,364

Governance costs include independent examiner’s fees totalling £1,440 with respect to the financial year ended 31[st] October 2025.

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

7. Independent examination fees

Fees payable to the independent examiner
for:
Depreciation of tangible fixed assets
Independent examination of the financial
statements
8.
Staff costs
Staff costs were as follows:
Wages and salaries
Social security costs
Pension costs		 2025
2024
£
£
11,241
11,468
1,440
1,100
Total
2025
Total
2024
£
£
112,193
156,436
3,297
5,541
1,962
2,697
117,452
164,674

No employee earned more than £60,000 during the period.

The key management personnel of the charity are the senior pastor and the trustees. Total remuneration (including taxation and social security costs) for key management personnel totalled £46,050.

Average staff head count 2025
No.
2024
No.
7
7

9. Trustee remuneration

During the year to 31 October 2025, Jonathan Watts and Paul Hunt – who are both trustees and employees of the charity – were remunerated with respect to their roles within the church other than as trustees. Total remuneration (including taxation and social security costs) payable to trustees in the year to 31 October 2025 was £81,896 (2024: £74,265). No trustee received any remuneration with respect to their role as trustee of the charity. The trustees are satisfied that controls are in place to adequately mitigate the conflict of interest arising with respect to the dual roles held by the two trustees identified above.

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

10. Grants paid

The charity made grants as follows:

Christians Against Poverty
Datic Trust
Evangelical Alliance
Burngreave Foodbank
Kinetic Network
Open Doors
Operation Mobilisation
People International
Pocket Testament League
Shake The Nations
Together For Sheffield
United Christian Broadcasters (UCB)
Other Individuals		 Total
2025
£
5,400
600
200
108,380
1,050
1,200
2,550
225
600
1,200
1,305
225
3,130
126,065

11. Tangible fixed assets

11.
Tangible fixed assets
Cost
At 1stNovember 2024
Additions
Disposals
At 31stOctober 2025
Depreciation
At 1stNovember 2024
Charge for the period
Eliminated on disposal
At 31stOctober 2025
Net Book Value
At 31stOctober 2025
At 31stOctober 2024		 Leasehold
land and
buildings
Fixtures
and
Fittings
Total
£
£
£
544,201
51,007
595,208
-
2,460
2,460
-
-
-
544,201
53,467
597,668
42,042
33,817
75,859
6,328
4,913
11,241
-
-
-
48,370
38,730
87,100
495,831
14,737
510,568
502,159
17,190
519,349

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE

STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2025

12. Debtors

Gift aid receivable
Prepayments and accrued income
13.
Creditors: amounts falling due within one year
Amounts due to Burngreave Foodbank
Accruals and deferred income
Taxation and social security		 2025
2024
£
£
-
-
7,842
7,320
7,842
7,320
2025
2024
£
£
64,319
-
1,686
2,707
2,107
2,607
68,112
5,314

During the year to 31 October 2025, Burngreave Foodbank (charity no. 1210429) was registered with the Charity Commission for England and Wales. At the point at which this charity was registered, all restricted funds held by Rock Christian Centre were recognised as payable to this new charity.

14. Analysis of charitable funds

Unrestricted funds
General funds
Restricted funds
Building Fund
Foodbank
CAP Debt Centre
Lighthouse Project
Total funds		 At 1st
November
2024
Income
Expenditure
Transfers
At 31st
October
2025
£
£
£
£
£
635,255
209,901
(216,936)
-
628,220
33,926
18,768
(353)
-
52,341
108,029
-
(108,029)
-
-
2,836
15,022
(12,884)
-
4,974
162
7,970
(1,894)
-
6,238
144,953
41,760
(123,160)
-
63,553
780,208
251,661
(340,096)
-
691,773

In the financial statements for the year ended 31 October 2024, an erroneous transfer of £50,000 was shown between General funds and the CAP Debt Centre, resulting from a misunderstanding regarding the accounting for a deposit account held by the church. The figures presented in Note 14 reflected the corrected figures for both the year ended 31 October 2025 and the year ended 31 October 2024.

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2025

Unrestricted funds
General funds
Restricted funds
Building fund
Foodbank
CAP Debt Centre
Lighthouse Project
Total funds		 At 1st
November
2023
Income
Expenditu
re
Transfers
At 31st
October
2024
£
£
£
£
£
640,888
224,209
(189,958)
(39,884)
635,255
-
12,515
(1,470)
22,881
33,926
128,196
114,731
(150,686)
15,788
108,029
6,089
4,879
(9,347)
1,215
2,836
1,815
250
(1,903)
-
162
136,100
132,375
(163,406)
39,884
144,953
776,988
356,584
(353,364)
-
780,208

General Funds: funds which can be used at the discretion of the trustees to further the objectives of the charity.

Building Fund: represents donations and costs towards the Link Building Project which is currently ongoing and awaiting planning approval.

Foodbank : represents the income and costs of running a foodbank. A separate charity – Burngreave Foodbank (charity no. 1210429) was registered in November 2024 to manage this project, and at the date of registration the full balance of restricted funds held for this purpose were recognised as payable to the new charity.

CAP Debt Centre : represents the income and costs of running a CAP Debt Centre in Burngreave.

Lighthouse Project : represents income and costs connected with the church’s prayer and outreach programme.

15. Analysis of net assets between funds

Fixed assets
Current assets
Creditors less than 1 year
Net assets		 Unrestricted
Funds
Restricted
Funds
Total Funds
2025
£
£
£
510,568
-
510,568
195,764
63,553
249,317
(68,112)
-
(68,112)
628,220
63,553
691,773

The notes on pages 21 to 31 form part of these financial statements.

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ROCK CHRISTIAN CENTRE STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

Fixed assets
Current assets
Creditors less than 1 year
Net assets		 Unrestricted
Funds
Restricted
Funds
Total Funds
2024
£
£
£
519,349
-
519,349
121,220
144,953
266,173
(5,314)
-
(5,314)
635,255
144,953
780,208

16. Related party transactions

One of the charity’s employees is married to one of the charity’s trustees. Total remuneration (including taxation and social security) for this employee amounted to £4,339 within the financial period. The trustees are satisfied that their HR processes are sufficient to mitigate any conflict of interest arising from this arrangement.

During the year, the charity made donations to the following charities:

In addition to being a charity trustee of Rock Christian Centre, Jonathan Watts is also a trustee of each of these charities.

Other than the items presented above and in Note 9, there are no other disclosable related party transactions within the year ended 31 October 2025.

The notes on pages 21 to 31 form part of these financial statements.

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