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2025-03-31-accounts

Charity registration number: 1194463

REFLECT CHURCH TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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Reflect Church Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 11

Doc ID: 1be4978b05dfcc347a5d25d3efa5380bf1d05f9a

Reflect Church Trustees' Report For The Year Ended 31 March 2025

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

Objectives and Activities

Aims and Objectives

Our objectives and aims are to advance the Christian faith in accordance with the statement of faith throughout England for the benefit of the public mainly but not exclusively through the provision of a place of worship, the holding of prayer meetings, religious education and to provide outreach and pastoral care for the community.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Our charitable activities this year have been consistent with the prior year with Sunday services, children’s and youth programmes running. We continued to be primarily based in the Docklands and in February 2025 introduced a second service in the afternoon to better accommodate the needs of congregants. The Balham location continued to operate as a ‘micro church’ with a more relaxed and informal style.

In May 2024, we sponsored two trustees and a key volunteer to attend the C3 Global Conference in Singapore in May 2024. This conference is hosted by the global body of which Reflect Church is a part of and was a valuable investment in our core team. The charity has benefited from the relationships that have been built with churches across Europe particularly in the areas of leadership and planning for growth.

Safeguarding

We have policies and procedures in place regarding safeguarding to ensure the best possible protection and care for children and adults. This includes a Safeguarding Children Policy, Safeguarding Adults Policy, introducing Safer Recruitment procedures around employment and ensuring safeguarding training for all staff and volunteers working with children and youth. We continue to be a member of ThirtyOne:Eight, one of the UK’s leading independent safeguarding specialists. Along with our Designated Safeguarding Officer, we also have a trustee dedicated to overseeing safeguarding.

Financial Review

Financial Position

Giving in FY25 remained consistent with FY24, providing a stable income base for the charity. As in the prior year, expenditure slightly exceeded income. In FY25, overall expenditure was lower than in prior year, primarily reflecting the absence of one-off refurbishment costs incurred in FY24 when the charity first moved into the Docklands location. However, these savings were partially offset by increased rental costs in FY25 which were expected under the agreed lease terms at the Docklands location.

Despite the small deficit in both years, the charity remains financially stable, with sufficient reserves at year end. The trustees continue to monitor income and expenditure closely through quarterly board meetings.

Reserves Policy

The trustees have set a reserves target of £15,000 which would cover over a month of expenses including venue, salary costs, and other necessary expenses. At year end, unrestricted reserves exceeded this level.

Structure, Governance and Management

Governing Document

Reflect Church is a Charitable Incorporated Organisation registered with the Charity Commission for England and Wales, charity number 1194463. The charity operates in accordance with its constitution, which sets out the charity’s objects and the powers of the trustees.

Page 1

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Reflect Church Trustees' Report (continued) For The Year Ended 31 March 2025

Trustee Selection Methods

Trustees appointed as outlined in the charity's constitution:

(1) Apart from the first charity trustees, every trustee must be appointed for a term of 1.5 years by a resolution passed at a properly convened meeting of the charity trustees.

(2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. The process of appointing new trustees includes an analysis of the current needs of the charity, a conversation with prospective appointments about potential fit and specific role as well as an interview. Any decisions around the appointment of Trustees will be recorded in relevant meeting minutes.

No appointments to or resignations from the board of trustees occurred during the financial year

Reference and Administrative Details

Trustees

Mr Satish Solanki - Chair Mr Peter Jacobsz Ms Alexandra Williams Ms Angelica Too Mr Aidan Roberts

Charity Number

1194463

Principal Address

Reflect Church Unit 53B North Woolwich Road London E16 2AA

Independent Examiner

Mr Umber Khan, AFA MIPA Taxwise Accountancy 16 Titan Court, Laporte Way Luton Bedfordshire LU4 8EF

Page 2

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Reflect Church Trustees' Report (continued) For The Year Ended 31 March 2025

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 and 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 the financial statements the trustees are required to:

observe the methods and principles in the Charity SORP;

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms Angelica Too

Trustee 26/01/2026

Page 3

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Reflect Church Independent Examiner's Report to the Trustees of Reflect Church For The Year Ended 31 March 2025

I report to the trustees on my examination of the accounts of Reflect Church (the Trust) for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mr Umber Khan, AFA MIPA 26/01/2026 Taxwise Accountancy 16 Titan Court, Laporte Way Luton Bedfordshire LU4 8EF

Page 4

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Reflect Church Statement of Financial Activities For The Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
4
EXPENDITURE ON:
Charitable activities:
6
Charitable activities
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13
2025
Unrestricted
funds
£
133,856
2024
Unrestricted
funds
£
138,807
(137,166) (143,163)
(3,310) (4,356)
(3,310)
30,871
(4,356)
35,227
27,561 30,871

The notes on pages 7 to 10 form part of these financial statements.

Page 5

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Reflect Church Statement of Financial Position As At 31 March 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
£
3,295
2024
Total
funds
£
5,089
3,295
1,529
24,710
5,089
1,529
26,276
26,239
(1,973)
27,805
(2,023)
24,266 25,782
27,561 30,871
27,561 30,871
27,561 30,871
27,561 30,871

The financial statements were approved by the board of trustees on 26 January 2026 and were signed on its behalf by:

Ms Angelica Too Trustee

The notes on pages 7 to 10 form part of these financial statements.

Page 6

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Reflect Church Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

Reflect Church is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1194463. The principal address is Reflect Church, Unit 53B, North Woolwich Road, London, E16 2AA.

2. Statement of Compliance

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 Charities Act 2011.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charity is a Public Benefit Entity as defined by FRS 102.

3.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.

3.3. 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:

3.4. 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.

4. Income from Donations and Legacies

Donations and gifts
Gift aid
2025
Unrestricted
funds
£
119,916
13,940
2024
Unrestricted
funds
£
116,024
22,783
133,856 138,807

5. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

he net expenditure is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets - owned 2,169 1,043

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Reflect Church Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

6. Analysis of Expenditure

Charitable activities
Charitable activities
7.
Support Costs
Employee costs
Premises expenses
General administration
Governance costs
Employee costs
Premises expenses
General administration
Governance costs
8.
Staff Costs
Staff costs were as follows:
Wages and salaries
Activities
undertaken
directly
£
7,303
Support
costs
(see note 7)
£
129,863
2025
Total
£
137,166
Activities
undertaken
directly
£
1,043
Support
costs
(see note 7)
£
142,120
2024
Total
£
143,163
2025
£
13,204
2025
Charitable
activities
£
54,645
58,816
15,477
925
129,863
2024
Charitable
activities
£
61,239
61,270
18,031
1,580
142,120
2024
£
13,203

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

  1. Average Number of Employees

Average number of employees during the year was: 1 (2024: 1)

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Reflect Church Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

10. Tangible Assets

Cost
As at 1 April 2024
Additions
As at 31 March 2025
Depreciation
As at 1 April 2024
Provided during the period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024
11.
Debtors
Due within one year
Trade debtors
12.
Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income
13.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1 April
2024
£
30,871
Fixtures &
Fittings
£
2,483
-
Fixtures &
Fittings
£
2,483
-
Computer
Equipment
£
3,649
375
Total
£
6,132
375
2,483 4,024 6,507
341
828
702
1,341
1,043
2,169
1,169 2,043 3,212
1,314 1,981 3,295
2,142 2,947 5,089
Income
£
133,856
2025
£
1,529
2025
£
1,123
850
1,973
Expenditure
£
(137,166)
2024
£
1,529
2024
£
1,123
900
2,023
As at 31
March 2025
£
27,561
30,871 133,856 (137,166) 27,561

Page 9

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Reflect Church Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1 April
2023
£
35,227
Income
£
138,807
Expenditure
£
(143,163)
As at 31
March 2024
£
30,871
35,227 138,807 (143,163) 30,871

14. Related Party Disclosures

During the year, payments totalling £39,600 were made to Digital Rabbi Ltd, a company owned by a trustee, for services that directly support the charity’s aims and objectives.

Page 10

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Reflect Church Detailed Statement of Financial Activities For The Year Ended 31 March 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Gift aid
EXPENDITURE ON:
Charitable Activities:
Charitable activities
Travel and subsistence expenses
Other direct costs
Depreciation of fixtures and fittings
Depreciation of computer equipment
Wages and salaries
Subcontractor and ministry costs
Staff training
Rent
Light and heat
Cleaning
Hire and leasing of plant and machinery
Computer software costs
Insurance
Printing, postage and stationery
Postage
Legal fees
Subscriptions
Professional subscriptions
Bank charges
Charitable donations
Sundry expenses
Accountancy fees
NET EXPENDITURE
2025
Total
funds
£
119,916
13,940
2024
Total
funds
£
116,024
22,783
133,856 138,807
133,856
(1,820)
(3,314)
(828)
(1,341)
(13,204)
(40,384)
(1,057)
(55,678)
(498)
(2,640)
(3,475)
(69)
(367)
(545)
-
(100)
(2,932)
(2,080)
(201)
(315)
(5,393)
(925)
138,807
-
-
(341)
(702)
(13,203)
(43,423)
(4,613)
(60,243)
(1,027)
-
(500)
-
(547)
-
(161)
-
(4,364)
-
-
-
(12,459)
(1,580)
(137,166) (143,163)
(137,166) (143,163)
(3,310) (4,356)

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