CHRIST CENTERED INTERNATIONAL CHURCH TRUSTEES' REPORT AND ACCOUNTS YEAR ENDED 31ST MARCH 2025
CHARITY REGISTRATION NO: 1165058
CHRIST CENTERED INTERNATIONAL CHURCH FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025
| CONTENTS | PAGE |
|---|---|
| LEGAL AND ADMINISTRATIVE INFORMATION | 1 |
| REPORT OF THE TRUSTEES | 2-3 |
| INDEPENDENT EXAMINERS REPORT | 4 |
| STATEMENT OF FINANCIAL ACTIVITIES | 5 |
| BALANCE SHEET | 6 |
| NOTES TO THE FINANCIAL STATEMENTS | 7-8 |
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES | 9 |
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CHRIST CENTERED INTERNATIONAL CHURCH LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31ST MARCH 2025
CHARITY REGISTRATION NUMBER: REGISTERED OFFICE: TRUSTEES: INDEPENDENT EXAMINER
1165058
33 Attlee Drive Dartford DA1 5DN Wilfredo Ricafort (Chair) Mrs Teresita Ricafort Paul Kenneth Ricafort Emanuel Zobev
S&V Bond Accountants Business, Charity, Church &Tax Advisors The Bridge Nucleus Brunel Way Dartford Kent DA1 5GA
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CHRIST CENTERED INTERNATIONAL CHURCH REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice Financial Reporing
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Christ Centered International Church is a Charitable Incorporated Organisation (CIO) registered on the 6th of January 2016 and
Risk management
The Board of Trustees is ultimately responsible for the system of internal control and for reviewing its effectiveness. However, such a system is designed to manage rather than eliminate the risk of failure to achieve business objectives, and can only provide reasonable and not absolute assurance against material misstatement of loss.
The Board has reviewed the effectiveness of the system of internal control. In particular, it has reviewed and updated the process for identifying and evaluating the major risks affecting the business and the policies and procedures by which these risks are managed.
OBJECTIVES AND ACTIVITIES
Objectives and Aims
The Charity's Objects are, for the benefit of the public:-
1) The advancement of the Christian religion;
2) To promote the work of the Church within the community and assisting those in need
3) The furtherance of the charitable work of the Charity by the advancement of such other charitable purposes as the Trustees shall from time to time decide.
Significant activities
During the year the Charity has been compliant in the execution of its public benefit responsibilities by supporting other Churches in the UK as places where people are free to enter for spiritual worship and engage in a number of social functions.
In the planning of activities for the year, and having given due consideration to the Charity Commission's guidance on public benefit, and the specific guidance on charities for the advancement of religion in particular, the Charity has been committed in its efforts of supporting the of Church in general and in providing training for its Pastor, Ministers and Leaders in Ministry to be able to spread the Gospel more effectively and improving its service to the wider community.
FINANCIAL REVIEW Reserves policy
The Trustees aim to retain sufficient free reserves at a level which equate to a minimum of three months of unrestricted expenditure. These reserves are held in case of any sudden decline in income and to ensure that we can meet our commitments to providing our services and activities. Specifically, these commitments include our contractual obligations in relation to our support and outreach work.
The Trustees have implemented robust budgetary controls to monitor costs in an effort to continue to deliver its service in the future. Income - the total income for the twelve months under review was £.
During the year the Trustees continued to place emphasis on financial management to ensure that the funds within the organisation are properly managed.
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CHRIST CENTERED INTERNATIONAL CHURCH REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2025
STATEMENT OF TRUSTEE RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law applicable to charities in England and Wales, the Charities Act 2011, Charity Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each (Accounts and Reports) financial year which give a true and fair view of the state of affairs of the charity and of theincoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charity's Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report is prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the Board of Trustees and signed:
ON BEHALF OF THE BOARD:
Mrs Teresita Ricafort
Date: 23/01/2026
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REPORT OF THE INDEPENDENT EXAMINER CHRIST CENTERED INTERNATIONAL CHURCH YEAR ENDED 31ST MARCH 2025
I report on the accounts for the year ended 31st March 2025 set out on pages six to nine.
Respective responsibilities of trustees and examiner
The Charity's Trustees (who are also the Directors for the purposes of Company Law) are responsible for the
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under Section 145 of the 2011 Act
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to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
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to state whether particular matters have come to my attention.
Basis of the independent examiners report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
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(2) to which, in my opinion, attention should be draw in order to enable a proper understanding of the accounts to be reached.
S&V Bond Accountants Business, Charity , Church &Tax Advisors The Bridge Nucleus Brunel Way Dartford Kent DA1 5GA
Date: 26/01/2026
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CHRIST CENTERED INTERNATIONAL CHURCH STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST MARCH 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| INCOMING RESOURCES | Notes | 2025 | 2024 |
| Incoming resources from generated funds | |||
| Donations and other income | 2 | 29,776 | 43,704 |
| Gift Aid | 12,662 | 5,220 | |
| Fundraising and Grants | - | - | |
| Total | 42,438 | 48,924 | |
| RESOURCES EXPENDED | |||
| Charitable Activities | 3 | 44,946 | 50,949 |
| Support Costs | 4 | 1,460 | 2,038 |
| Governance Costs | 5 | 5,156 | 984 |
| TOTAL RESOURCES EXPENDED | 51,562 | 53,971 | |
| NET INCOME/EXPENDITURE FOR THE YEAR | (£9,124) | (£5,047) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 150,257 | 155,304 | |
| TOTAL FUNDS CARRIED FORWARD | £141,133 | £150,257 |
None of the charity's activities were acquired or discontinued during the year and there were no recognised gains and losses for 2024 or 2025 other than those included in the statement of financial activities.
The notes on pages 8 to 9 form part of these accounts.
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CHRIST CENTERED INTERNATIONAL CHURCH BALANCE SHEET YEAR ENDED 31ST MARCH 2025
| CURRENT ASSETS Cash at bank and in hand CREDITORS: due within one year Net Current Assets TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS: Unrestricted Funds The financial statements were approved by the Board of Trustees signed on its behalf by: |
Notes 7 8 |
Unrestricted 2025 £141,133 - £141,133 £141,133 2025 £141,133 |
Unrestricted | Unrestricted |
|---|---|---|---|---|
| 2024 150,257 - £150,257 |
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| £150,257 | ||||
| 2024 £150,257 |
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Mrs Teresita Ricafort (Trustee)
Date: 23/01/2026
The notes on pages 8 to 9 form part of these accounts.
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CHRIST CENTERED INTERNATIONAL CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared in accordance with the Statement of Recommended Practice:Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Christ Centered International Church meets the definition of a public benefit entity under FRS 102.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Donations and other incoming resources - Income from tithes of the network churches in the forum when these are receivable.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities
Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the Church. These include both directly attributable costs and apportioned support costs.
Governance costs
Governance costs are the costs associated with the strategic direction of the organisation and with meeting regulatory responsibilities including apportioned support cost.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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CHRIST CENTERED INTERNATIONAL CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31ST MARCH 2025
2. VOLUNTARY INCOME
| 2. VOLUNTARY INCOME Donations and other income 3. CHARITABLE ACTIVITIES BY TYPE Premises rental and rates Charitable donations/Gifts Wefare Salary and wages Ministry Mission Convention Camp Honorarium Music Hospitality Transport Cost Pension and Social security Books 4. SUPPORT COSTS: MANAGEMENT Storage Rent Church Equipments Telephone/Website Office and Admin Energy Bill 5. GOVERNANCE COSTS Accountancy and Examiner's Fee Legal/Solicitor Fee |
2025 42,438 4,200 1,626 1,300 17,058 4,479 4,820 2,213 1,393 169 2,318 0 5,370 0 44,946 0 620 540 0 300 1,460 2,396 2,760 5,156 |
2024 48,924 |
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| 6,300 2,180 3,882 17,183 4,252 5,112 1,112 3,158 433 4,055 1,935 1,247 100 50,949 |
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| 750 200 448 640 2,038 |
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| 984 0 984 |
6. TRUSTEES REMUNERATION AND BENEFITS
Trustees' expenses
There are no paid staff. All tasks are carried out by Trustees who are not remunerated and do not receive any expenses or benefits for their activities.
7. CREDITORS : Amounts falling due after one year
| Other Creditors 8. MOVEMENTS IN FUNDS Unrestricted Funds General Fund Restricted Funds General fund brought forward Total funds |
2025 Incoming Resources 2025 42,438 |
2025 2025 - Resources Expended Movement in Funds 2025 £2,025 51,562 (£9,124) £150,257 £141,133 |
2024 - Movement in |
2024 - Movement in |
|---|---|---|---|---|
| Expended 2025 51,562 |
Funds 2024 -5,047 £155,304 £150,257 |
Funds |
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CHRIST CENTERED INTERNATIONAL CHURCH INCOME AND EXPENDITURE YEAR ENDED 31ST MARCH 2025
| Incoming Resources: Voluntary income: Tithes and Offerings Gift Aid Total incoming resources RESOURCES EXPENDED: Charitable activities: Premises rental and rates Charitable donations Welfare Salary and wages Ministry Convention & Camp Mission Honorarium Music Hospitality Transport Cost Pension and Social Security Books SUPPORT COSTS: MANAGEMENT Storage Rent Church Equipments Office and Admin Telephone/Website Energy Bill GOVERNANCE COSTS Accountancy and Examiner fees Legal/Solicitor Fee Total resources expended Net Surplus |
2025 2024 £ £ 29,776 43,704 12,662 5,220 £42,438 £48,924 4,200 6,300 1,626 2,180 1,300 3,882 17,058 17,183 4,479 4,252 4,820 1,112 2,213 5,112 1,393 3,158 169 433 2,318 4,055 0 1,935 5,370 1,247 0 100 44,946 50,949 0 750 620 200 540 640 0 448 300 0 1,460 2,038 2,396 984 2,760 0 5,156 984 £51,562 £53,971 (£9,124) (£5,047) |
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