RESTORATION MINISTRIES UK LIThLEHAMPTON REPORT AND FINANCIALSTATEMENTS FOR THEYEAR ENDED 31 MARCH 2025 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 |CONTENT|**Page**| |---|---| |Statutory Information|1| |Report of the Trustees|2| |Report of the Accountants|3 - 4| |Statement of Financial Activities|5| |Balance Sheet|6| |Notes to the accounts|7 - 10| |**This does not form part of the statutory accounts**|| |Income and Expenditure Account|11| ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **STATUTORY INFORMATION** Principal Address: Brandon 1 Tenants & Residents Association Jack Hobbs Community Centre Maddock Way LONDON SE17 3NH Registered Number: 1189503 Accountants: Akins & Co 1 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **REPORT OF THE TRUSTEES** Trustees Carolina Lopez Casarrubia Giovanni Gallego Fiallo Armando Jose Trujillo Casarrubia Trustees' Responsibilities in Relation to the Financial Statements Law applicable to charities in England and Wales requires the trustees to prepare Financial Statements for each financial year, which give a true and fair view of the Charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to: 1. select suitable accounting policies and then apply them consistently; 2. make judgements and estimates that are reasonable and prudent; 3. state whether applicable accounting standards and statements of recommended practice have been followed subject to any departure disclosed and explained in the financial statements; and 4. 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 accounting records which 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 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detention of fraud and other irregularities. Trustee Dated: 09 January 2026 2 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** ## **INDEPENDENT ACCOUNTANTS REPORT** We have prepared the financial statements of Restoration Ministries UK for the period ended 31 March 2025 which comprise the Statement of Financial Activities, Balance Sheet and the related notes set out on pages 7 to 9. These financial statements have been prepared under the historic cost convention and the accounting policies set out on page 7. This report is made solely for the trustees in accordance with Section 44 Charities Act 1993. Our accounting work has been undertaken so that we might state to the Trustees those matters we are required to state to them in our accountants' report and for no other purposes. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Trustees of the Association, for our accounting work, for this report, or for the opinion we have formed. ## **Respective Responsibilities of Trustees and Accountants** The trustees' responsibilities for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards are set out in the Statement of Trustees' Responsibilities on page 2. Our responsibilities is to prepare the financial statements in accordance with relevant legal and regulatory requirements and United Kingdom Accounting Standards. We report to the trustees our opinion whether the financial statements give a true and fair view and are prepared in accordance with the Charities Act 1993. We also report to you if, in our opinion, the Trustees' Annual Report is not consistent with the financial statements, if the charity has not kept proper accounting records, or if we have not received all the information and explanations we require for the preparation of the financial statements. We read the information contained in the Trustees' Annual Report and consider whether it is consistent with the financial statements. We consider the implication for our report if we become aware of any apparent misstatement or material inconsistencies with the financial statements. Our responsibilities do not extend to any other information. We have prepared the financial statements with the United Kingdon Accounting Standards issued by the Accounting Standards Board. The preparation include examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the trustees in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Charity's circumstances, consistently applied and adequately disclosed. 3 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **INDEPENDENT ACCOUNTANTS REPORT** ## **Basis of opinion (continued)** We planned and performed our preparation so as to obtain all information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion, we also evaluate the overall adequacy of the presentation of information in the financial statements. ## **Unqualified opinion** In our opinion, the financial statements give a true and fair view of the state of affairs of the charity as at 31 March 2025 and of its incoming resources and application of resources for the period then ended and have been properly prepared in accordance with the Charities Act 1993. Accountants Akins & Co Dated: 09 January 2026 4 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **STATEMENT OF FINANCIAL ACTIVITIES** |**Incoming Resources**
Activities in furtherance
of the charity's objects
2
Investment Income
3
Total Incoming Resources
**Resources Expended**
Cost of generating funds
4
Management and Administration
5
Donation to other charities
Total Resources Expended
Net incoming resources before
other recognised gains and losses
Other recognised gains and losses
Net movement in funds for the year
Balance Brought Forward -
**Total funds as at 31 March 2025**|**2025**
**2024**
**£**
**£**
19,313
27,471
-
-
19,313
27,471
-
23,322
40,124
-
-
23,322
40,124
(4,009)
(12,653)
-
-
-
-
(4,009)
(12,653)
(4,476)
8,177
(8,485)
(4,476)| |---|---| **All activities relate to continuing operations.** 5 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **BALANCE SHEET** ||||||| |---|---|---|---|---|---| |**BALANCE SHEET**|||**AS AT 31 March**|**2025**|| ||||2025||2024| ||Note|£|£|£|£| |**Fixed Assets:**|||||| |Tangible Fixed Assets|6||2,700||3,000| |**Current Assets**|||||| |Receivable|7|-||-|| |Balance at bank and In hand||2,499||142|| |**Curent Liabilities**
Creditors:
Amount falling due within 1 year|8|2,499
(500)|1,999|142
(500)|(358)| |**Net Current Assets**|||||| |**Creditors**
Amount due more than 1 year
**Total Assets Less**|9||4,699
(13,184)||2,642
(7,118)| |**Current Liabilities**|||**(8,485)**||**(4,476)**| |Represented by:
**General Funds**
Unrestricted Funds
Restricted Funds|10
11||(8,485)
-||(4,476)
-| ||||**(8,485)**||**(4,476)**| Approved by the trustees on 15th January 2025 and signed on its behalf by: (Trustee) 6 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS** ## **1. Principal Accountiong Policies** ## **a. Accounting Convention** The financial statements are prepared under the historic cost convention. In preparing the financial statements, the charity follows the best practice as laid down in the Statement of Recommended Practice "Accounting and Repo rting by Charities" (SORP 2000) issued in October 2000. To comply fully with The Statement of Recommended Practice, would require investments to be accounted for at valuation. The trustees are of the opinion that since the investments are held for the long term, it would be inappropriate to account for unrealised gains and losses for the period. Therefore investments have been accounted for at historical cost. This is the only exception to compliance with The Statement of Recommended Practice. The market value of the investments is disclosed. b. Income from members is credited to the income in the year in which it is receivable by the Association. All other income is credited to income in the year in which it is received on a cash basis. c. Donations to other charities are charged in the year when the offer is conveyed to the recipients except in those cases where the offer is conditi oning, such as donations or grants being recognised as expenditure when the conditions attached are fulfilled. d. Unrestricted funds are general funds which are available for use at the disc rection of the trustees in furtherance of the general objectives of the Asso ciation and which have not been designated for other purposes. e. Tangible Fixed Assets The tangible assets are stated at cost less depreciation. The general policy is to provide depreciation on fixed assets on a reducing balance method over their estimated useful lives. No depreciation is charged in the year in which the assets are sold or scrapped. Tangible fixed assets are depreciated at rates appropriate to the assets concerned. |Freehold Property|0%| |---|---| |Improvements to Property|10%| |Equipments|10%| |Furniture and Fixtures|10%| 7 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** ## REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS (continued)** |**2. Incoming Resources -**
Activities in furtherance of charity's objects
Tithes and Offerings
**3. Investment Income**
Interest received on bank deposit account
**4. Cost of Generating Incoming Resources**
**5. Management and Administration**|**2025**
**2024**
**£**
**£**
19,313
27,471
-
19,313
27,471
**2025**
**2024**
**£**
**£**
-
-
**2025**
**2024**
**£**
**£**
-
-
23,322
40,124| |---|---| 8 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS (continued)** ## **6. Tangible Fixed Assets** |**Motor**
**Office**
**Van**
**Equipment Equipment**
**Cost**
-
-
-
Brought Forward
Additions
-
-
-
Carried forward
**Depreciation**
Brought Forward
-
-
-
Provided during the year
-
-
-
-
-
-
Carried forward
**Net Book Value**
**2025**
-
-
-
**Net Book Value**
**2024**
-
-
-
**7. Receivables**
Amount falling due within 1 year
**8. Creditors**
Amount falling due within 1 year
Amount falling due after more than 1 year|**MA**
**Furniture**
**& Music**
**& Fixtures**
**Total**
3,000
-
3,000
3,000
-
3,000
-
-
-
300
-
300
300
-
300
2,700
-
2,700
3,000
-
3,000
**2025**
**2024**
**£**
**£**
-
-
**2025**
**2024**
**£**
**£**
575
500
13,184
7,118| |---|---| 9 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** ## REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS (continued)** |**10. Unrestricted Funds**
Balance Brought Forward
Net movement in Funds for the year
Balance Carried Forward
**11. Restricted Funds**
This represents amount provided and
set aside for specific purpose.|**2025**
**2024**
**£**
**£**
(4,476)
(12,653)
(4,009)
8,177
**(8,485)**
**(4,476)**
**2025**
**2024**
**£**
**£**
-
-
-
-| |---|---| 10 ## **RESTORATION MINISTRIES UK LITTLEHAMPTON** REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **STATEMENT OF FINANCIAL ACTIVITIES** |**Incoming Resources**
Tithes and Offerings
Other Income
Gifts Aid Receivable|**2025**
**2024**
**£**
**£**
19,313
21,550
-
5,921
-
-
**19,313**
**27,471**| |---|---| ## **Resource Expended** |Rent and Service charges
Staff Costs
Volunteer Expenses
Charitable donations and food bank
Advertising & Promotions
Membership
Insurance
Media & Telephone
Utilities
Post office
Office Supplies & Instruments
Restoration & Refurbishments
Travel Events & Transport
Conference & Events & Zoom
Training & Materials
Professional Fees
Bank & Payment Services Fees
Depreciation
Total Resource Expended
**Excess of Incoming Resources**
**Over Resource Expended**|10,814
12,996
-
-
4,854
6,904
144
2,011
-
340
80
177
168
1,381
1,490
-
110
57
492
230
211
-
11,204
3,370
3,415
675
203
486
575
500
181
80
300
-
23,322
40,124
**(4,009)**
**(12,653)**| |---|---| 11