2025-12-31-accounts - The Redeemed Christian Church Of God Living Water Parish, Stoke-On-Trent

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Charity no 1171735 Company number 10624000

RCCG Living Water Parish Stoke - on-Trent

Annual Accounts

1 Jan 2025 - 31 Dec 2025

Prepared by DTT Consultancy Ltd

RCCG Living Water Parish

REFERENCES AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTESS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025

General Overseer	Pastor Enoch Adeboye
Trustees	Dr Valentine Ohakwe
	Enyonam Anku
	Dr Makpa Tanze
	Cathererine Banda
	Olukunle Olabode
Minister In Charge	Pastor Marcus Chilaka
Charity registration no	1171735
Principal office	Herbert Minton Building
	79 London Road
	Stoke on Trent
	ST4 7PZ
Independent Examiner	Tunji Ogedengbe
	36 Daffodil Close
	Hatfield
	AL10 9FF
Bankers	Barclays bank

RCCG Living Water Parish

TRUSTEES' REPORTS FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report together with the financial statements of The RCCG Living Water Parish (the charity) for the ended 31st December 2025.

The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

The church is constituted under a memorandum and articles incorporated on 15th February 2017.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The management of the charity is the responsibility of the Trustees who are appointed and co-opted under the terms of the Trust deed.

c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

The induction process for any newly appointed member of the Trustees comprises an initial meeting with the Chair and other Trustees, followed by a series of short meetings with the Minister in Charge on the powers and responsibilities of the Trustees.

d. ORGANISATIONAL STRUCTURE AND DECISION MAKING

The church is organised so that the trustees meet regularly to manage its affairs. The day to day administration of the church is managed by the parish pastor and volunteers.

e. RELATED PARTY RELATIONSHIPS

Living Water Parish - Stoke on Trent is a member of the Redeemed Christian Church of God (RCCG) which has parishes all over the world. The parish's relationship with RCCG and other parishes is governed by an "Agreement for Common Purposes".

f. RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

g. GRANT MAKING POLICY

The church supports visiting ministers of the gospel both within and outside the United Kingdom. Support is also given to RCCG Central Office, World Evangelism Mission, Festival of Life and other RCCG programmes.

The church supports other charities and missionary that shares its objects in advancement of Christian faith and relief of poverty. The church gives occasional grants to congregational members who are in need.

Page 1

RCCG Living Water Parish

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

OBJECTIVES AND ACTIVITIES

a. POLICIES AND OBJECTIVES

The objective of the church is:

The advancement of the Christian faith worldwide.

Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission’s general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

b. STRATEGIES FOR ACHIEVING OBJECTIVES

The church has adopted the following strategies for achieving the above objectives:

organisation of seminars and events to address issues of relevance to the relief of poverty and provision of care and support for the needy as appropriate;
planting of churches; and
support for other charities and events with similar objectives.
social action initiatives in the community

c. ACTIVITIES FOR ACHIEVING OBJECTIVES

The main activities of the church are as follows:

Sunday service
Sunday school for all ages of children
Weekly night Bible Studies and house fellowships at various centres

d. VOLUNTEER MANAGEMENT

The church is grateful for the unstinting efforts of its volunteers who are involved in service provision, office work and administration.

e. INVESTMENT POLICY AND PERFORMANCE

The trustees have decided that at present, funds should be retained in bank. Any change in such banking arrangements should be agreed by the board. As far as possible, funds will be retained in interest bearing accounts.

f. VULNERABLE BENEFICIARIES

The church works with vulnerable groups including children and make sure users are safe and protected from harm. Volunteers, employees and trustees have the right checks and assessments before they can work with a church. Find out how charities can protect their users. Safeguards are in place to protect vulnerable people from abuse, and prevent abuse happening in the first place.

g. CONFLICT OF INTERESTS

No trustee is in a position where their duty as a trustee will be conflict with any personal interest they may have.

h. COMPLAINTS HANDLING

We are committed to ensuring that people have all necessary support required to make a complaint. Complaints are accepted verbally or in writing, and can be formal or informal.

Anyone wishing to make a complaint will be provided with a Complaints Handling Statement, which summarises how a complaint about our service can be made.

Page 2

RCCG Living Water Parish

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

ACHIEVEMENTS AND PERFORMANCE

REVIEW OF ACTIVITIES

The church undertook the following activities:

Feeding those in need in the community (Food Bank).
Ministering to children and keeping them busy with activities during their holidays
Regular Community Outreach events
Provision of transportation to and from place of worship for disadvantaged members of the
community
Jointly organising seminars with other charities on effective studentship, parenting strategies and techniques for members of the community.
Engaging faith community members in sporting activities eg Monthly jogging exercises.
Setting up of housing sub-committee (under welfare) to assist members of the community who are stranded to source living spaces.

FINANCIAL REVIEW

Members of the church have been generous this year. The statement of the financial activities shows net asset stand at £366,014 against the last year amount of £308,187.

RESERVES POLICY

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the church should be 3 months of annual expenditure. At this level, the trustees feel that they would be able to continue the current activities of the church in the event of a significant

PRINCIPAL FUNDING

This is provided mainly through voluntary tithes and offerings by the church members.

Page 3

RCCG Living Water Parish

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

PLANS FOR THE FUTURE

FUTURE DEVELOPMENTS

Development of the facilities within Redemption Community Hub (Herbert Minton Building) to be convenient for the regular and spevcial activities of the parish. Spaces will also be available for use as community hub for events like coffee morning for the elderly.
Continue with our food bank supply to the needy.
Development of the Redemption Community Outreach project (RCOP) - This will reach out to the community through events aimed to spread the good news and other programmes such as Coffee Morning for the elderly.
More trainings on Parenting and Life in the UK for people from overseas.
Managing stress for adults, Coping with peer pressure for youths.
Skills training for the unemployed.
Employability skills training for the unemployed.
We’re looking at setting up musical instruments training classes to help interested members of the community develop their innate skills.
We are setting out plans to start up faith centre in the nearby town of Alsager.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgments and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities 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 was approved by the Trustees on 16th July 2026 and signed on their behalf, by:

…………………………………………………..

Dr Valentine Ohakwe

Page 4

RCCG Living Water Parish

INDEPENDENT EXAMINNERS REPORT FOR THE PERIOD January 2025 to December 2025

I report on the financial statements of RCCG Living Water Parish for the year ended 31st December 2025 which comprise the statement of financial activities, the balance sheet, and the related notes. These financial statements have been prepared under the historical cost convention and the accounting policies set out

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act),as amended by s.28 of the Charities Act 2006 does not apply. It is my responsibility to examine accounts under section 43 of the Act, as amended, to follow procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, as amended, whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charities Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(i) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 41 of the Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting of the Act have not been met; or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Tunji Ogedengbe 36 Daffodil Close Hatfield AL10 9FF

16th July 2026

Page 5

RCCG	RCCG Living Water Parish	RCCG Living Water Parish	RCCG Living Water Parish	RCCG Living Water Parish	RCCG Living Water Parish
	Annualaccountsforthe period
	Period start date	1st Jan 2025	To	Period end date	31st Dec 2025

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Prior year adjustment Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		302,393	-	-	302,393	286,142
		-	-	-	-	-
		-	-	-	-	-
		45,664	-	-	45,664	51,447
		-	-	-	-	-
		348,057	-	-	348,057	337,590

		-	-	-	-	-
		251,936	-	-	251,936	236,398
		-	-	-	-	-
		-	-	-	-	-
		38,294	-	-	38,294	33,370
		-	-	-	-	-
		-	-	-	-	-
		290,230	-	-	290,230	269,768
		57,827	-	-	57,827	67,822
		-	-	-	-	-
		57,827	-	-	57,827	67,822

		-	-	-	-	-
			-	-	-	-
		57,827	-	-	57,827	67,822
		308,187	-	-	308,187	240,365
		366,014	-	-	366,014	308,187

Page 6

Section B Balance sheet as at 31st December 2025

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
437,370	-	-	437,370	444,541
-	-	-	-	-
-	-	-	-	-
437,370	-	-	437,370	444,541

-	-	-	-	-
35,860	-	-	35,860	35,860
	-	-	-	-
149,872	-	-	149,872	88,751
185,732	-	-	185,732	124,611

450	-	-	450	450

185,282	-	-	185,282	124,161

622,652	-	-	622,652	568,702

256,638	-	-	256,638	260,515
-	-	-	-	-

366,014	-	-	366,014	308,187

366,014			366,014	308,187
			-	-
	-		-	-
		-	-	-

366,014	-	-	366,014	308,187

Date of approval PrintName Signature
		Dr Valentine Ohakwe		16/07/2026

Page 7

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 on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards;

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

Page 8

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Page 9

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
Tithe	302,393	286,142


Total	302,393	286,142

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


	-	-
	-	-
	-	-
	-	-
Total	-	-

Gift Aid	45,664	51,447
	-	-
	-	-
	-	-
	-	-
Total	45,664	51,447

Page 10

RCCG Living Water Parish

Section C Notes to the accounts

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis This year Last year £ £	Analysis This year Last year £ £	Analysis This year Last year £ £
Publicity &Adverts	4,839	-
Books andLiterature	1,977	4,465
Catering andRefreshment	4,115	3,169
Insurance	6,635	5,623
BuildingRepairs &Maintenance	18,080	19,334
Building SecurityMaintenance	-	573
Tech/Department expenses	3,699	20,213
Hoteland accommodation	-	3,028
Pastoralallowance	500	-
Counciltax	4,571	4,757
Honorarium	-	6,550
OfficeExpense	6,821	7,286
Meetings and Conferences	1,515	706
Printing and Stationeries	2,753	5,649
Professionalservices	15,725	600
Hospitality	2,530	-
Travels andHotels	13,441	8,593
Utilities	27,304	15,685
Wages & Salaries	52,972	64,250
Mortgageinterest	23,689	24,401
Motorexpenses	6,232	5,278
Telephone	2,637	1,542
Other AdministrationCosts	26,230	24,156
BankCharges	318	475
Training	1,955	-
Other	6,293	-
Depreciationon Nursery building	7,171	7,171
ChidrenandYouthprogramme	3,571	-
Purchase Of Equipment	5,155	2,283
MusicEquipment	602	-
Building Cleaning &Decoration	606	611
Total	251,936	236,398

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

	-	-
	-	-
Total	-	-

WEM	17,650	16,134
Gift &Donations	1,110	3,200
Welfare	8,949	6,941
Evangelism	3,016	-
CentralOffice	1,200	400
Festivalof Life	807	2,500
Donationto otherchurch	-	200
Province	44	-
Outreach/CommunityProject	5,518	3,995
Total	38,294	33,370

	-	-
	-	-
Total	-	-

Page 11

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses

Total amount paid

This year	Last year


£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Independent examiner’s or auditors' fees for reporting on the accounts	This year £	Last year £
	450	450

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RCCG Living Water Parish

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Repairs and Maintainance to new toilets £	Total £
380,000	71,712	6,295	8,478	-	466,485
-	-	-	-	-	-
-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
380,000	71,712	6,295	8,478	-	466,485
-	7,171	6,295	8,478	-	21,944
-	7,171			-	7,171
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	14,342	6,295	8,478	-	29,115

380,000	-	-	-	-	380,000
380,000	57,370	-	-	-	437,370

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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RCCG Living Water Parish

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

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

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
35,860	35,860	-	-
-	-	-	-
		-	-
-	-	-	-
35,860	35,860	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
Thisyear	Lastyear	Thisyear	Lastyear
£	£	£	£
-	-	-	-
450	450	3,000	3,000
-	-	-	-
-	-	-	-
-	-	253,638	257,515
450	450	256,638	260,515

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