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2025-03-31-accounts

RCCG BREAKTHROUGH PARISH

Report and Accounts

31 March 2025

Charity registration number - 1172684

RCCG BREAKTHROUGH PARISH

Report and accounts for the year ended 31 March 2025

Contents

Page (s)
Charity information 1
trustees' Annual Report 1
Statement of directors' responsibilities 5
Accountants' report 6
Funds Statements:-
Statement of Financial Activities 7
Movements in funds 8
Summary of funds 8
Balance sheet 9
Notes to the accounts 10

RCCG BREAKTHROUGH PARISH

Trustees' annual report for the year ended 31 March 2025

The trustees present their report and accounts for the year ended 31 March 2025.

Reference and administrative details

The charity name.

The legal name of the charity is:- RCCG BREAKTHROUGH PARISH.

The charity is also known by its operating name, RCCG Breakthrough Parish.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1172684.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity.

The governing document is dated 21 April 2017 There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals and listed below;

Oluwasegun Ajayi Ebenezer Oniasanmi Rev Adekunle Abraham Bamgbose

The principal operating address, telephone number, email and web addresses of the charity are:-

145 High Street Northfleet, Gravesend Telephone 07904953252

Web address: www.rccgbreakthroughparish.org

The trustees in office on the date the report was approved were:-

Adekunle Abraham Bamgbose Ebenezer Oniasanmi Oluwasegun Ajayi

The following persons served as trustees during the year ended 31 March 2025 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

1

RCCG BREAKTHROUGH PARISH

Trustees' annual report for the year ended 31 March 2025

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The objects of the charity are:

  1. The advancement of the Christian religion worldwide; and

  2. The relief of poverty.

It pursues these objects by the operation of a Christian worship centre at Swanscombe Methodist Church, Kent, DA10 0NA.

The main activities undertaken in relation to those purposes during the year.

Significant activities that contributed to the achievement of these objectives were:

  1. Events organised during the year to promote the Christian faith include distribution of leaflets with Christian messages, organising deliverance services, all night vigils, special prayers and counselling.

  2. Other activities to help raise the profile of the charity in the local community included picnics, Mothers' Day and Fathers' Day celebrations.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Specific activities for the relief of poverty in the areas of training and mentoring the unemployed to start their own businesses and passing job information to job seekers.

The contribution of volunteers during the year.

The church is grateful for the commitment and efforts of its volunteers who are involved in services provision. The church has over 10 volunteers committed to working in various departments within the church. The church continues to dispense the service of heads of departments and ministers to ensure that the best value is derived from the sterling efforts of the volunteers.

Grant making policies and how these contributed to the achievement of the charity's aims and objectives during the year.

Grants are made to other charitable bodies. The church supports missionary organisations such as the Festival of Life and the World Evangelism Mission, and other missions and projects within and outside the UK. The church also provides support to members of the congregation (at the discretion of the Trustees) who are in need.

The main achievements and performance of the charity during the year.

The trustees are pleased to report that the church continued to be successful spiritually by ministering to many people in prayer and welfare. The church has improved in membership strength and is increasingly reaching out to the community.

2

RCCG BREAKTHROUGH PARISH

Trustees' annual report for the year ended 31 March 2025

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

New trustees are elected on the basis of the contribution that they will make to the governance of the organisation and the skills that they will contribute. They are provided with copies of the Charity Commission's guidance to trustees and given an introduction to the activities of the charity by the existing Board.

The policies and procedures for the induction and training of trustees.

Existing trustees are provided with training as and when required.

The charity's organisational structure.

The Board of trustees is headed by a Chairman, the secretary to the trust and a financial administrator. All the present employees of the charity are voluntary workers. The trustees are responsible for making all decisions regarding allocation of fund and activities.

The charity as a part of a wider network.

RCCG Breakthrough Parish is a parish of The Redeemed Christian Church of God - a network comprising parishes all over the world. There is an agreement for common purposes entered into by RCCG Breakthrough Parish with The Redeemed Christian Church of God which documents this relationship.

Bankers

Natwest Gravesend Branch 50 king Street Kent DA12 2XX

3

RCCG BREAKTHROUGH PARISH

Trustees' annual report for the year ended 31 March 2025

Financial review

The charity's financial position at the end of the year ended 31 March 2025

The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total funds
Net income
Unrestricted revenue funds available for
the general purposes of the charity
2025
£
(3,238)
9,175
9,175
2024
£
1,762
12,413
12,413

Financial review of the position at the reporting date, 31 March 2025 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

During the year, income of £11,247 (£8,815 in 2024) was received as voluntary donations. The net movement in funds for the period, as shown in the statement of Financial activities, for the period was a deficit of £3,238 (surplus of £1,762 in 2024). The value of RCCG Breakthrough Parish net assets at 31st March 2025 is £9,175 (£12,413 in 2024)

Availability and adequacy of assets of each of the funds

The Board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Principal funding sources in the year and how these support the key objectives of the charity.

This is provided mainly through voluntary tithes and offerings by the church members and through gift aid scheme. Pledges are also taken for specific projects.

Details of the independent examiner

Mr Adeniyi Zaccheus

Chartered Certified Accountants 1A Town Square Address 2 insert on data work sheet row 37

Erith Kent DA8 1RE

4

RCCG BREAKTHROUGH PARISH

Trustees' annual report for the year ended 31 March 2025

Statement of trustees' responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under 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.

The trustees are also responsible for the contents of the trustees' report, and the statutory responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 1 September 2025.

Adekunle Abraham Bamgbose Trustee

Ebenezer Ebenezer Oniasanmi Oniasanmi

Trustee Trustee ,

5

RCCG BREAKTHROUGH PARISH

Report of the independent accountant to the trustees of the charity on the accounts for the year ended 31 March 2025.

We report on the financial statements of RCCG BREAKTHROUGH PARISH for the year ended 31 March 2025, as set out on pages 7 to 15, which comprise the Statement of financial activities, the Income and expenditure account, the Balance sheet and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 10, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.

Respective responsibilities of the directors and the accountant

As described on page 5, you, the charity's trustees are responsible for the preparation of the accounts.

The trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The trustees also consider the charity to be exempt from the requirement to be subject to independent examination.

Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.

No statement of opinion

We have not carried out any audit procedures and have relied upon information supplied to us by the trustees, and the information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.

Mr Adeniyi Zaccheus - Independent accountant

Chartered Certified Accountants 1A Town Square Address 2 insert on data work sheet row 37 Erith Kent DA8 1RE

This report was signed on 1 September 2025

6

RCCG BREAKTHROUGH PARISH - Statement of financial activities for the year ended 31 March 2025

Statement of financial activities for the year ended 31 March 2025

Income & endowments from:
Donations
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income for the year
Transfers between funds
Total funds brought forward
Total funds carried forward
Net movement in funds
Current year
Current year
Current year
Unrestricted
funds
Restricted
funds
Total funds
2025
2025
2025
£
£
£
11,247
-
11,247
11,247
-
11,247
14,485
-
14,485
14,485
-
14,485
(3,238)
-
(3,238)
-
-
-
(3,238)
-
(3,238)
12,413
-
12,413
9,175
-
9,175
Prior year
Total
funds
2024
£
8,815
8,815
7,053
7,053
1,762
-
1,762
10,651
12,413

A separate statement of total recognised gains and losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

RCCG BREAKTHROUGH PARISH - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-

fixed assets for Charity use:-
Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities
2025
£
(3,238)
(3,238)
2024
£
1,762
1,762

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 10 to 15 form an integral part of these accounts.

7

RCCG BREAKTHROUGH PARISH - Statement of financial activities for the year ended 31 March 2025

Movements in revenue and capital funds for the year ended 31 March 2025

Revenue accumulated funds

Unrestricted
funds
2025
£
12,413
(3,238)
9,175
Closing revenue funds
9,175
Summary of funds
Unrestricted
and
Designated funds
2025
£
Revenue accumulated funds
9,175
Revenue designated funds
-
Total funds
9,175
Recognised gains and losses
before transfers
Accumulated funds brought forward
Restricted
funds
2025
£
-
-
-
-
Restricted
Funds
2025
£
-
-
-
Total
Last year
funds
Total funds
2025
2024
£
£
12,413
10,651
(3,238)
1,762
9,175
12,413
9,175
12,413
Total
Last Year
Funds
Total Funds
2025
2024
£
£
9,175
12,413
-
-
9,175
12,413
Total
Last year
funds
Total funds
2025
2024
£
£
12,413
10,651
(3,238)
1,762
9,175
12,413
9,175
12,413
Total
Last Year
Funds
Total Funds
2025
2024
£
£
9,175
12,413
-
-
9,175
12,413
12,413

The notes attached on pages 10 to 15 form an integral part of these accounts.

RCCG BREAKTHROUGH PARISH

Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006

Income
Income from operations
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation
Governance costs
Total expenditure in the year
Retained surplus for the financial year
All activities derive from continuing operations
Net income before tax in the financial year
2025
£
11,247
11,247
14,086
400
14,485
(3,238)
(3,238)
2024
£
8,815
8,815
6,653
400
7,053
1,762
1,762

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 10 to 15 form an integral part of these accounts.

8

RCCG BREAKTHROUGH PARISH - Balance sheet as at 31 March 2025

Notes 2025 2024
£ £
Current assets
Debtors 13 - -
Cash at bank and in hand 9,575 12,813
Total current assets 9,575 12,813
Net current assets 9,575 12,813
9,575 12,813
Net assets
Creditors: amounts falling due after
more than one year 5 (400) (400)
The total net assets of the charity 9,175 12,413
The total net assets of the charity are funded by the funds of the charity, as follows:- The total net assets of the charity are funded by the funds of the charity, as follows:-
- -
Unrestricted funds
Unrestricted revenue funds 8 9,175 12,413
9,175 12,413
Designated funds
Total charity funds 9,175 12,413

The trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Adekunle Abraham Bamgbose Trustee

Approved by the board of trustees on 1 September 2025

The notes attached on pages 10 to 15 form an integral part of these accounts.

9

RCCG BREAKTHROUGH PARISH

Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Dividends are accrued when the shareholder’s right to receive payment is established.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

10

RCCG BREAKTHROUGH PARISH

Notes to the Accounts for the year ended 31 March 2025

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note4.

Policies relating to assets, liabilities and provisions and other matters.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the church and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the church for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

There are no endowment funds.

11

RCCG BREAKTHROUGH PARISH

Notes to the Accounts for the year ended 31 March 2025

2 Liability to taxation

The trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of financial activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The charity had 112 Volunteers who donated 1,847 hours of their time stewarding events. Other volunteers undertook 40 hours of mailings and distributions and two specialist volunteers with DBS checks, spent 475 hours a year supporting the weekly children’s and young people’s writing groups. It is estimated that without the help of volunteers, the Festival would need to find the equivalent of over £20,000 to obtain similar services. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of financial activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

5
Creditors: amounts falling due after one year
Accruals
6
Income and expenditure account summary
At 1 April 2024
Surplus after tax for the year
At 31 March 2025
2025
£
400
2024
£
400
400 400
2025
£
12,413
(3,238)
2024
£
10,651
1,762
9,175 12,413

7 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2025
Current Assets
Long Term Liabilities
At 1 April 2024
Current Assets
Long Term Liabilities
Unrestricted
funds
£
9,575
(400)
Designated
funds
£
-
Restricted
funds
£
-
-
Total
funds
£
9,575
(400)
9,175 - - 9,175
Unrestricted
funds
£
12,813
(400)
Designated
funds
£
-
-
Restricted
funds
£
-
-
Total
funds
£
12,813
(400)
12,413 - - 12,413

12

RCCG BREAKTHROUGH PARISH

Notes to the Accounts for the year ended 31 March 2025

8 Change in total funds over the year as shown in Note 7 , analysed by individual funds

Funds
brought
forward
from 2024
£
Unrestricted and designated funds:-
Unrestricted revenue funds
12,413
Total unrestricted and designated fund
12,413
Total charity funds
12,413
Funds
brought
forward
from 2024
£
12,413




Movement
in funds in
2025
£
(3,238)



£
-
Transfers
between
funds in 2025
Funds
carried
forward to
2026
£
9,175


(3,238) - 9,175
12,413 (3,238) - 9,175
Unrestricted and designated funds:-
Unrestricted revenue funds
Income
2025
£
11,247
Expenditure
2025
£
(14,485)
Other
Gains &
Losses
2025
£
-
Movement
in funds
2025
£
(3,238)
11,247 (14,485) - (3,238)

10 Related party transactions

The Redeemed Christian Church of God is the main headquarters of all RCCG church branches. During the year, the church paid institutional grants to other RCCG organisations such as the World Evangelical Mission (WEM) and Central Office Fund (COF) as stated in the account.

13

RCCG BREAKTHROUGH PARISH

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

11 Donations

Donations and gifts from individuals
Donations and gifts
Total donations and gifts
Current year
Unrestricted
funds
2025
£
11,247
Current year
Restricted
funds
2025
£
-
Current year
Total funds
2025
£
11,247
11,247
Prior year
Total
funds
2024
£
8,815
11,247 - 8,815

12 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
Welfare and donations
Donation
Honourarium
FOL
WEM
COF
Mission
Current year
Unrestricted
funds
2025
£
1,040
360
3,405
150
120
300
360
Current year
Restricted
funds
2025
£
-
-
-
-
-
-
-
Current year
Total funds
2025
£
1,040
360
3,405
150
120
300
360
5,735
Prior year
Total
funds
2024
£
880
360
2,217
-
-
-
-
5,735 - 3,457

13 Support costs for charitable activities

Support costs for charitable activities
Current year
Volunteer costs
Premises expenses
Administrative overheads
Total support costs - Current Year
Sundry expenses
Repairs and maintenance
Room Hire
Books
Website
Musician
Events
IT/Zoom expenses
Office supplies
Transport/travel
Motor expenses - volunteers
Equipment expensed
Current year
Unrestricted
funds
2025
£
162
1,770
156
164
1,816
173
620
998
255
-
1,968
269
Current year
Restricted
funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
Current year
Total funds
2025
£
162
1,770
156
164
1,816
173
620
998
255
-
1,968
269
8,351
Prior year
Total
funds
2024
£
-
1,310
144
72
475
190
208
-
152
271
-
-
8,351 - 3,196

14

RCCG BREAKTHROUGH PARISH

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

The basis of allocation of costs between activities is described under accounting policies

All the expenditure in the prior year was unrestricted.

14 Other expenditure - Governance costs

Current Year
Independent examiner's fees
Total governance costs
Total Charitable expenditure
Current year
Total direct spending
Total support costs
Total governance costs
Total charitable expenditure
Current year
Unrestricted
funds
2025
£
400
Current year
Restricted
funds
2025
£
-
Current year
Total funds
2025
£
400
400
Current year
Total funds
2025
£
5,735
8,351
400
14,486
Prior year
Total
funds
2024
£
400
400 - 400
Current year
Unrestricted
funds
2025
£
5,735
8,351
400
Current year
Restricted
funds
2025
£
-
-
-
Prior year
Total
funds
2024
£
3,457
3,196
400
14,485 - 7,053

15 Total Charitable expenditure

15