Company registration number: 09693927 Charity registration number: 1169464 **THE REDEEMED CHRISTIAN CHURCH OF GOD SHINING LIGHT ASSEMBLY TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** JKO ACCOUNTING ## **The Redeemed Christian Church of God Shining Light Assembly Contents** ||**Page**| |---|---| |Trustees' Report|1—2| |Independent Examiner's Report|3| |Statement of Financial Activities (including Income and Expenditure Account)|4| |Balance Sheet|5| |Notes to the Financial Statements|6—9| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities (including Income and Expenditure Account)|10| ## **The Redeemed Christian Church of God Shining Light Assembly Company No. 09693927 Trustees' Report For The Year Ended 31 December 2025** The trustees present their report and the financial statements for the year ended 31 December 2025. ## **Objectives and Activities** ## **Aims and Objectives** Preaching the gospel of Jesus Christ ## **Reference and Administrative Details** ## **Trustees** Mr Solomon Castano Pat Hemmings-Sague Mr Idowu Talabi ## **Company Secretary** Pastor Echika Uzoeto ## **Charity Number** 1169464 ## **Company Number** 09693927 ## **Independent Examiner** JKO Accounting JKO ACCOUNTING 216 Bude Crescent Stevenage SG1 2QX Page 1 ## **The Redeemed Christian Church of God Shining Light Assembly Trustees' Report (continued) For The Year Ended 31 December 2025** ## **Small Company Rules** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The trustees' report was approved by the board of trustees and signed on its behalf by: Pat Hemmings-Sague Trustee 11/06/2026 Page 2 ## **The Redeemed Christian Church of God Shining Light Assembly Independent Examiner's Report to the Trustees of The Redeemed Christian Church of God Shining Light Assembly For The Year Ended 31 December 2025** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025. ## **Responsibilities and Basis of Report** As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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. JKO Accounting 11/06/2026 216 Bude Crescent Stevenage SG1 2QX Page 3 ## **The Redeemed Christian Church of God Shining Light Assembly Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
**NET INCOME/(EXPENDITURE)**
Other gains
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**13**|**2025**
**Unrestricted**
**funds**
**£**
26,043
863|**2024**
**Unrestricted**
**funds**
**£**
25,324
1,093| |---|---|---| ||26,906|26,417| ||(26,381)|(27,254)| ||525
-|(837)
43,329| ||525
42,492|42,492
-| ||43,017|42,492| The notes on pages 6 to 9 form part of these financial statements. Page 4 ## **The Redeemed Christian Church of God Shining Light Assembly Balance Sheet As At 31 December 2025** |**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
**CURRENT ASSETS**
Debtors
**11**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**12**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**13**|**2025**
**Unrestricted**
**funds**
**£**
1|**2024**
**Total**
**funds**
**£**
1,547| |---|---|---| ||1
5,650
38,167|1,547
4,650
37,596| ||43,817
(801)|42,246
(1,301)| ||43,016|40,945| ||43,017|42,492| ||43,017|42,492| ||43,017|42,492| ||43,017|42,492| For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Pat Hemmings-Sague Trustee 11/06/2026 The notes on pages 6 to 9 form part of these financial statements. Page 5 ## **The Redeemed Christian Church of God Shining Light Assembly Notes to the Financial Statements For The Year Ended 31 December 2025** ## 1. **General Information** The Redeemed Christian Church of God Shining Light Assembly is a company limited by guarantee, incorporated in England & Wales, registered number 09693927 and registered charity number 1169464. The registered office is . ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: 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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Incoming Resources** Incoming resources shall be voluntary donations from members in form of Offerings, Tithe, Thanksgiving and other donations. ## 2.3. **Intangible Fixed Assets and Amortisation - Goodwill** Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the statement of financial activities over its estimated economic life of .... years. ## 2.4. **Tangible Fixed Assets and Depreciation** Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Fixtures & Fittings 25% ## 2.5. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## 3. **Income from Donations and Legacies** |Other
4.
**Other Income**
Interest Income|**2025**
**Unrestricted**
**funds**
**£**
26,043|**2024**
**Unrestricted**
**funds**
**£**
25,324| |---|---|---| ||**2025**
**Unrestricted**
**funds**
**£**
863|**2024**
**Unrestricted**
**funds**
**£**
1,093| Page 6 ## **The Redeemed Christian Church of God Shining Light Assembly Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** ## 5. **Net Income/(Expenditure)** The net income/(expenditure) is stated after charging/(crediting): Depreciation of tangible fixed assets - owned |**2025**|**2024**| |---|---| |**£**|**£**| |1,546|1,546| ## 6. **Analysis of Expenditure** |6.
**Analysis of Expenditure**|||| |---|---|---|---| |Raising funds
Raising funds
7.
**Support Costs**
Premises expenses
General administration
Depreciation
Premises expenses
General administration
Depreciation|**Activities**
**undertaken**
**directly**
**£**
12,184|**Support**
**costs**
(see note 7)
**£**
14,197|**2025**
**Total**
**£**
26,381| ||**Activities**
**undertaken**
**directly**
**£**
14,685|**Support**
**costs**
(see note 7)
**£**
12,569|**2024**
**Total**
**£**
27,254| ||||**2025**
**Raising**
**funds**
**£**
5,280
7,371
1,546| ||||14,197| ||||**2024**
**Raising**
**funds**
**£**
3,980
7,043
1,546| ||||12,569| ## 8. **Average Number of Employees** Average number of employees during the year was: NIL (2024: NIL) Page 7 **The Redeemed Christian Church of God Shining Light Assembly Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** |9.
**Intangible Assets**
**Cost**
As at 1 January 2025
As at 31 December 2025
**Amortisation**
As at 1 January 2025
As at 31 December 2025
**Net Book Value**
As at 31 December 2025
As at 1 January 2025
10.
**Tangible Assets**
**Cost**
As at 1 January 2025
As at 31 December 2025
**Depreciation**
As at 1 January 2025
Provided during the period
As at 31 December 2025
**Net Book Value**
As at 31 December 2025
As at 1 January 2025
11.
**Debtors**
**Due within one year**
Other debtors
12.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Accruals and deferred income|**2025**
**£**
5,650
**2025**
**£**
1
350
450
801|**Goodwill**
**£**
500| |---|---|---| |||500| |||500| |||500| |||-| |||-| |||**Fixtures &**
**Fittings**
**£**
14,441| |||14,441| |||12,894
1,546| |||14,440| |||1| |||1,547| |||**2024**
**£**
4,650| |||**2024**
**£**
1
350
950| |||1,301| Page 8 ## **The Redeemed Christian Church of God Shining Light Assembly Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** |13.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**January**
**2024**
**£**
-|**As at 1**
**January**
**2025**
**£**
42,492|**Income**
**£**
26,906|**Expenditure**
**£**
(26,381)|**As at 31**
**December**
**2025**
**£**
43,017| |---|---|---|---|---|---| |||42,492|26,906|(26,381)|43,017| |||**Income**
**£**
26,417|**Expenditure**
**£**
(27,254)|**Gains and**
**losses**
**£**
43,329|**As at 31**
**December**
**2024**
**£**
42,492| ||-|26,417|(27,254)|43,329|42,492| ## 14. **Transactions with Trustees** During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows: |**2025**|**2024**| |---|---| |**£**|**£**| ## 15. **Related Party Disclosures** ## 16. **Company limited by guarantee** The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. Page 9 **The Redeemed Christian Church of God Shining Light Assembly Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Offerings
Tithe
Thanksgiving
Other Offering
**Other**
Interest Income
**EXPENDITURE ON:**
**Raising funds**
Central Office Remmitance - WEM
FOL - Central Office
Members Welfare
Evangelism/ Outreach
FP - Central Office
Music Ministry
Rent
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Training seminars and workshops
Telecommunications and data costs
Accountancy fees
Professional fees
Subscriptions
Bank charges
Charitable donations
Sundry expenses
Sundry type A
Depreciation
**NET INCOME/(EXPENDITURE)**|**2025**
**Total**
**funds**
**£**
7,749
17,889
345
60|**2024**
**Total**
**funds**
**£**
6,214
18,344
239
527| |---|---|---| ||26,043
863|25,324
1,093| ||863|1,093| ||26,906
(1,800)
(240)
(1,074)
(585)
(900)
(7,585)
(5,280)
(1,700)
(283)
(100)
(320)
(702)
(950)
(1,068)
(200)
(90)
(658)
-
(1,300)
(1,546)|26,417
(1,650)
(240)
(2,104)
(891)
(900)
(8,900)
(3,980)
(1,100)
(311)
(93)
(1,370)
(452)
(950)
(288)
(192)
(36)
(1,250)
(1)
(1,000)
(1,546)| ||(26,381)|(27,254)| ||(26,381)|(27,254)| ||525|(837)| Page 10