2024-12-31-accounts - The Redeemed Christian Church Of God Shining Light Assembly

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Companyregistrtion number: 09693927 Charity registration number: 1169464

RCCG SHINING LIGHT ASSEMBLY

Annual Reports and Accounts

for the Year Ended 31 December 2024

Prepared by JKO Accounting

THE REDEEMED CHRISTIAN CHURCH OF GOD SHINING LIGHT ASSEMBLY

Trustees Report for year ended 31 December 2024

The trustees present their financial statement for the year ended 31 December 2024

The principal activity of the organisation continues to be: Propagation of the Gospel according to the teaching of JESUS CHRIST

Statement of Trustee Responsibilities

The Trustee are required to prepare financial statement that give a true and fair view of the state of affairs of the organisation and of the income and expenditure of the project for that period. In preparing these financial statements, the Trustee are required to:

Select suitable accounting policies and apply them consistently
Make judgements and estimates that are reasonable and prudent
State whether applicable standards and statement of recommended practices have been followed, subject to any material depatures disclosed and explained in the statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the project will continue in operation.

The Trustees are responsible for keeping proper records that disclose at anytime the financial position of the project. They are also reponsible for the safe guarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Mrs Pat Hemmings-Sague

Date: 24th May 2025

	RCCG SHINING LIGHT ASSEMBLY	RCCG SHINING LIGHT ASSEMBLY	RCCG SHINING LIGHT ASSEMBLY	RCCG SHINING LIGHT ASSEMBLY		1169464
		Annual accounts for the period
	Period start date		01/01/2024		To	Period end date	31/12/2024
eco e ded categories by activity Section A Statement of financial activities	Section A Statement of financial activities	Guidan Unrestricted funds Section A Statement of financial activities			Unrestricted est cte d income funds Endowmen t funds Total funds Section A Statement of financial activities				Prior year funds
			£		£	£	£			£
Incoming resources (Note 3)			F01		F02	F03	F04			F05
Income and
endowments from:
Voluntary Income		S01	26,417		-	-	26,417			25,043
Charitable activities
		S02		-	-	-		-		-
Other trading activities		S03		-	-	-		-		-
Investments
		S04		-	-			-		-
Separate material item of
income		S05		-	-	-		-		-
Other		S06		-	-	-		-		-
*Total*		S07	26,417		-	-	26,417			25,043
Resources expended (Note 4)
Expenditure on:
Cost of generating
voluntary income		S08	22,323		-	-	22,323			21,069
Charitable activities		S09	4,931		-	-	4,931			3,981
Separate material item of
expense		S10		-	-	-		-		-
Other		S11		-	-	-		-		-
*Total*		S12	27,254		-	-	27,254			25,050
Net income/(expenditure)
before investment		S13	-	837 -	-	-	-	837 -	-	7 -
Net gains/(losses) on
investments		S14		-	-	-		-		-
Extraordinary Net income/(expenditure)		S15	-	837 -	-	-	-	837 -	-	7 -
items		S16		-	-	-		-		-
Transfers between funds	Transfers between funds	S17		-	-	-		-		-

Other recognised gains/(losses):

Other recognised gains/(losses):
S18 Other gains/(losses) S19 S20 *Reconciliation of* *funds:* S21 S22 Gains and losses on revaluation of fixed assets for the charity’s own use *Net movement in funds* Total funds brought forward *Total funds carried forward*	-	-	-	-	-
	-	-	-	-	-
	837 -	-	-	837 -	7 -

	43,329	-	-	43,329	38,784
	42,492	-	-	42,492	43,329

Section B		est cted do Balance sheet	est cted do Balance sheet	est cted do Balance sheet
Fixed assets Tangible assets (Note 6) Investments *Total fixed assets* Current Stocks (Note ?) Investments in hand (Note 9) *assets* amounts falling *assets/(liabilities)* *current liabilities* amounts falling liabilities *or liabilities* Funds of the (Note ?) Restricted income funds (Note 27) funds reserve *Total funds* Signed by one or two trustees on behalf of	Guidan B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestric ted funds £ F01	income funds £ F02	ent funds £ F03	Total this year £ F04	Total last year £ F05
		1,547	-	-	1,547	3,093
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		1,547	-	-	1,547	3,093

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		37,844	-	-	37,844	38,186
		37,844	-	-	37,844	38,186

		4,400	-	-	4,400	1,200

		33,444	-	-	33,444	36,986

		34,991	-	-	34,991	40,079

		1,300	-	-	1,300	-
		-	-	-	-	-

		33,691	-	-	33,691	40,079

		-			-	-
			-		-	-
		- 837		-	- 837	7 -
		43,329			43,329	43,336
		42,492	-	-	42,492	43,329

		Signature		Print Name		Date of approval
			M	rs Pat Hemmings-Sagu		24/05/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention The accounts have been prepared in accordance with:

and with*
and with*

✓ the Statement of Recommended Practice: the Financial Reporting Standard applicable

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS

-Tick as appropriate

1.2 Going concern

not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies

Yes ✓ * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy (iii) the amount of the adjustment for each line affected in

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period

Yes ✓ * -Tick as appropriate No ✓

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or (iii) where practicable, the effect of the change in one or

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47

Yes ✓ * -Tick as appropriate No

Please disclose:

(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the (iii) the amount of the correction at the beginning of the

C Notes to the accounts

Note 2 Accounting policies

2.2 INCOME

~~This standard list of accounting policies has been applied by the charity~~ " " " " ~~except for those ticked No or N/a . Where a different or additional~~

Yes No N/a	Yes No N/a	Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
	✓
Yes No N/a
		✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
✓
Yes No N/a
✓
Yes No N/a
✓

2.4 ASSETS Tangible fixed assets for use by charity These are capitalised if they can be They are valued at cost. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP Subsequent Grants payable without performance Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment a liability for the full Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided such grants are only		Yes No N/a	Yes No N/a	Yes No N/a
				✓
		Yes No N/a
				✓
		Yes No N/a
				✓
		Yes No N/a
		✓
		Yes No N/a
		✓
		Yes No N/a
		✓
		Yes No N/a
		✓
		Yes No N/a


		✓

The depreciation rates and methods

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £
Main Offering	6,214	-	-	6,214	6,298
Tithe	18,344	-	-	18,344	16,392
Thanksgivi ng	239	-	-	239	1,044
First Fruit offering	-	-	-	-	-
Pledge	-	-	-	-	-
Other	527	-	-	527	527
Total	25,324	-	-	25,324	24,261

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Interest income	1,093	-	-	1,093	781
Dividend income	-	-	-	-	-
Other	-	-	-	-	-
Total	1,093	-	-	1,093	781

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

	26,417	-	-	26,417	25,042

Section C Notes to the accounts (

Note 4 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Accountancy fee	950	-	-	950	913
Professional fee	288	-	-	288	169
Depriciation	1,546	-	-	1,546	1,546
Honorarium	1,000	-	-	1,000	250
Welfare	2,104	-	-	2,104	1,220
Insurance	311			311	235
Musice Ministry	8,900	-	-	8,900	9,555
Rent	3,980	-	-	3,980	2,280
Repair and	1,100	-	-	1,100	241
Staff training	1,370	-	-	1,370	2,857
Telephone	452			452	992
Printingand	93	-	-	93	390
Subscriptions	192	-	-	192	325
Bank Charges	36	-	-	36	96
Total expenditure	22,323	-	-	22,323	21,069

Evangelism	891	-	-	891	961
WEM to Central	1,650	-	-	1,650	1,650
FOL	1,140			1,140	1,140
Donation to Charity	1,250	-	-	1,250	230
Health & Safty	-	-	-	-	-
Total expenditure	4,931	-	-	4,931	3,981

		-	-	-
		-	-	-
		-	-	-
		-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other	-	-	-	-	-

	27,253	-	-	27,253	25,050

Section C Notes to the account

Note 5 Details of certain items of

5..1 Fees for examination of the accounts Please provide details of the amount paid for any statutory

*Please provide details of the amount paid for any statutory* Note 5 Details of certain items of 5..1 Fees for examination of the accounts
Other fees (for example: financial advice, consultancy, Independent examiner’s fees Assurance services other than audit or independent Tax advisory fees	This year £	Last year £
	950	850

Section C Notes to the accounts

Note 6 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 6.1 Cost or valuation

Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 14,441 14,941 Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -14,441 14,941 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 11,348 11,848 Disposals - - - - - Depreciation - - -1,546 1,546 Impairment - - - - - Transfers - - - - - At end of the year 500- -12,894 13,394 Net book value at the beginning of the year - - - 4,639 3,093 Net book value at the end of the year - - - 1,547 1,547 6.3 Net book value 6.2 Depreciation and impairments*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 14,441 14,941 Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -14,441 14,941 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 11,348 11,848 Disposals - - - - - Depreciation - - -1,546 1,546 Impairment - - - - - Transfers - - - - - At end of the year 500- -12,894 13,394 Net book value at the beginning of the year - - - 4,639 3,093 Net book value at the end of the year - - - 1,547 1,547 6.3 Net book value 6.2 Depreciation and impairments*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 14,441 14,941 Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -14,441 14,941 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 11,348 11,848 Disposals - - - - - Depreciation - - -1,546 1,546 Impairment - - - - - Transfers - - - - - At end of the year 500- -12,894 13,394 Net book value at the beginning of the year - - - 4,639 3,093 Net book value at the end of the year - - - 1,547 1,547 6.3 Net book value 6.2 Depreciation and impairments*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 14,441 14,941 Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -14,441 14,941 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 11,348 11,848 Disposals - - - - - Depreciation - - -1,546 1,546 Impairment - - - - - Transfers - - - - - At end of the year 500- -12,894 13,394 Net book value at the beginning of the year - - - 4,639 3,093 Net book value at the end of the year - - - 1,547 1,547 6.3 Net book value 6.2 Depreciation and impairments*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 14,441 14,941 Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -14,441 14,941 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 11,348 11,848 Disposals - - - - - Depreciation - - -1,546 1,546 Impairment - - - - - Transfers - - - - - At end of the year 500- -12,894 13,394 Net book value at the beginning of the year - - - 4,639 3,093 Net book value at the end of the year - - - 1,547 1,547 6.3 Net book value 6.2 Depreciation and impairments*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 14,441 14,941 Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -14,441 14,941 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 11,348 11,848 Disposals - - - - - Depreciation - - -1,546 1,546 Impairment - - - - - Transfers - - - - - At end of the year 500- -12,894 13,394 Net book value at the beginning of the year - - - 4,639 3,093 Net book value at the end of the year - - - 1,547 1,547 6.3 Net book value 6.2 Depreciation and impairments*
SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

500 - - 11,348 11,848 - - - - - - - -1,546 1,546 - - - - - - - - - - 500- -12,894 13,394 - - - 4,639 3,093 - - - 1,547 1,547
-	-	-	4,639	3,093
-	-	-	1,547	1,547

Section C Notes to the account

Note 7 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

7.1 Analysis of debtors

Members Loan

Prepayments and accrued income Other debtors

This year £	Last year £
-	-
4,400.0	3,000.0
-	-
4,400.0	3,000.0

Total

Note 8 Creditors and accruals

Please complete this note if the charity has any creditors or

8.1 Analysis of creditors

Amounts falling	Amounts falling	Amounts falling due	Amounts falling due
This year £	Last year £	This year £	Last year £
950	850	-	-
350	350	-	-
-	-	-	-
-	-	-	-
-	-	-	-
1,300	1,200	-	-

Section C Notes to the accounts

Note 9 Cash at bank and in hand

Current Account Deposit Account Petty Cash Other Total

This year £	Last year £
2,780	3,663
34,761	34,468
54	54
250	250
37,845	38,435