The Return Advocacy International Network Charity No. 1198586
Trustees' Report and Unaudited Accounts For the year ended 31 January 2026
B M Cooper & Co. Limited Chartered Certified Accountants 88 Wood Lane Dagenham Essex RM9 5SL
The Return Advocacy International Network Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Accounts | 7 to 12 |
| Detailed Statement of Financial Activities | 13 to 14 |
Page 1
The Return Advocacy International Network Trustees Annual Report
The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 January 2026.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1198586
Principal Office
62 Ashbourne Road Romford Essex RM3 7YD
Trustees
The following Trustees served during the year:
Ayannike Daramola Charles Carew Idowu Owoyemi Olutomi Osibanjo
Accountants
B M Cooper & Co. Limited 88 Wood Lane Dagenham Essex RM9 5SL
Bankers
Natwest Bank
OBJECTIVES AND ACTIVITIES
To advance the Christian religion throughout England and Wales and worldwide for the benefit of the public through the holding of prayer meetings lectures, public celebration of religious festivals, producing and/or distributing literature on the Christian religion to enlighten others about the Christian religion Various activities were carried out in furtherance of these objectives.
ACHIEVEMENTS AND PERFORMANCE
The charity organised many meetings during the period, the meetings were well attended and many people from the local community and surroundings joined us at the events. We also had people who joined online from outside of the country.
FINANCIAL REVIEW
The Statement Of Financial Activities shows an income from the period of £4,652 (2025 - £3,752) and total expenditure of £4,153 (2025 - £2,355) leaving a net surplus for the year of £499 (2025 - £1,397). The net assets of the charity as at 31st January 2026 was £6,272 (2025 - £5,773).
Page 2
The Return Advocacy International Network
Trustees Annual Report
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves was not maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The organisation initially registered as a company limited by guarantee, incorporated on 31st January 2014 with registration number 08871331. The organisation was registered with the Charity Commission as a CIo on 12th April 2022, with registration number 1198586.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
..................................................... Idowu Owoyemi Trustee 08 March 2026
Page 3
The Return Advocacy International Network Independent Examiners Report
Independent Examiner's Report to the trustees of The Return Advocacy International Network
I report to the trustees on my examination of the accounts of The Return Advocacy International Network for the year ended 31 January 2026 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts did not comply with the applicable requirements concerning the form and content 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. B. M. Kalejaiye FCCA ACCA
B M Cooper & Co. Limited 88 Wood Lane
Dagenham Essex
RM9 5SL
08 March 2026
Page 4
The Return Advocacy International Network Statement of Financial Activities
For the year ended 31 January 2026
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total funds | Total funds | ||
| 2026 | 2026 | 2025 | ||
| Notes | £ | £ | £ | |
| Income and endowments | ||||
| from: | ||||
| Donations and legacies | 3 | 4,645 | 4,645 | 3,752 |
| Other | 4 | 7 | 7 | - |
| Total | 4,652 | 4,652 | 3,752 | |
| Expenditure on: | ||||
| Charitable activities | 5 | 2,974 | 2,974 | 1,115 |
| Other | 6 | 1,179 | 1,179 | 1,240 |
| Total | 4,153 | 4,153 | 2,355 | |
| Net gains on investments | - | - | - | |
| Net income | 7 | 499 | 499 | 1,397 |
| Transfers between funds | - | - | - | |
| Net income before other | ||||
| gains/(losses) | 499 | 499 | 1,397 | |
| Other gains and losses | ||||
| Net movement in funds | 499 | 499 | 1,397 | |
| Reconciliation of funds: | ||||
| Total funds brought forward | 5,773 | 5,773 | 4,376 | |
| Total funds carried forward | 6,272 | 6,272 | 5,773 | |
Page 5
The Return Advocacy International Network Balance Sheet At 31 January 2026
| Charity No. 1198586 | 2026 | 2025 | |
|---|---|---|---|
| £ | £ | ||
| Fixed assets | |||
| Tangible assets | 8 | 1,484 | 612 |
| 1,484 | 612 | ||
| Current assets | |||
| Cash at bank and in hand | 5,088 | 5,461 | |
| 5,088 | 5,461 | ||
| Creditors:Amount falling due within one year | 9 | (300) | (300) |
| Net current assets | 4,788 | 5,161 | |
| Total assets less current liabilities | 6,272 | 5,773 | |
| Net assets excluding pension asset or liability | 6,272 | 5,773 | |
| Total net assets | 6,272 | 5,773 | |
| The funds of the charity | |||
| Restricted funds | 10 | ||
| Unrestricted funds | 10 | ||
| General funds | 6,272 | 5,773 | |
| 6,272 | 5,773 | ||
| Reserves | 10 | ||
| Total funds | 6,272 | 5,773 | |
| Approved by the trustees on 08 March 2026 |
And signed on their behalf by:
...................................................
Idowu Owoyemi Trustee 08 March 2026
Page 6
The Return Advocacy International Network Notes to the Accounts For the year ended 31 January 2026
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
| Fund accounting | |
|---|---|
| Unrestricted funds | These are available for use at the discretion of the trustees in furtherance of the |
| general objects of the charity. | |
| Designated funds | These are unrestricted funds earmarked by the trustees for particular purposes. |
| Revaluation funds | These are unrestricted funds which include a revaluation reserve representing the |
| restatement of investment assets at their market values. | |
| Restricted funds | These are available for use subject to restrictions imposed by the donor or through |
| terms of an appeal. | |
| Income | |
| Recognition of | Income is included in the Statement of Financial Activities (SoFA) when the charity |
| income | becomes entitled to, and virtually certain to receive, the income and the amount of |
| the income can be measured with sufficient reliability. | |
| Income with related | Where income has related expenditure the income and related expenditure is |
| expenditure | reported gross in the SoFA. |
| Donations and | Voluntary income received by way of grants, donations and gifts is included in the |
| legacies | the SoFA when receivable and only when the Charity has unconditional |
| entitlement to the income. | |
| Tax reclaims on | Income from tax reclaims is included in the SoFA at the same time as the |
| donations and gifts | gift/donation to which it relates. |
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
| and facilities | where the benefit to the Charity is reasonably quantifiable, measurable and |
| material. | |
| Volunteer help | The value of any volunteer help received is not included in the accounts. |
| Investment income | This is included in the accounts when receivable. |
| Gains/(losses) on | This includes any gain or loss resulting from revaluing investments to market value |
| revaluation of fixed | at the end of the year. |
| assets | |
| Gains/(losses) on | This includes any gain or loss on the sale of investments. |
| investment assets |
Page 7
The Return Advocacy International Network
Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT expenditure which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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The Return Advocacy International Network
Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 9
2 Statement of Financial Activities - prior year
The Return Advocacy International Network
Notes to the Accounts
| 2 | Statement of Financial Activities - prior year | |||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | |||
| 2025 | 2025 | |||
| £ | £ | |||
| Income and endowments from: | ||||
| Donations and legacies | 3,752 | 3,752 | ||
| Total | 3,752 | 3,752 | ||
| Expenditure on: | ||||
| Charitable activities | 1,115 | 1,115 | ||
| Other | 1,240 | 1,240 | ||
| Total | 2,355 | 2,355 | ||
| Net income | 1,397 | 1,397 | ||
| Net income before other | ||||
| gains/(losses) | 1,397 | 1,397 | ||
| Other gains and losses: | ||||
| Net movement in funds | 1,397 | 1,397 | ||
| Reconciliation of funds: | ||||
| Total funds brought forward | 4,376 | 4,376 | ||
| Total funds carried forward | 5,773 | 5,773 | ||
| 3 | Income from donations and legacies | |||
| Unrestricted | Total | Total | ||
| 2026 | 2025 | |||
| £ | £ | £ | ||
| Donations | 4,645 | 4,645 | 3,752 | |
| 4,645 | 4,645 | 3,752 | ||
| 4 | Other income | |||
| Unrestricted | Total | Total | ||
| 2026 | 2025 | |||
| £ | £ | £ | ||
| Interest receivable | 7 | 7 | - | |
| 7 | 7 | - |
Page 10
The Return Advocacy International Network
Notes to the Accounts
5 Expenditure on charitable activities
| 5 | Expenditure on charitable activities | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2026 | 2025 | |||
| £ | £ | £ | ||
| Expenditure on charitable | ||||
| activities | ||||
| Evangelism | 440 | 440 | 815 | |
| Conferences | 2,234 | 2,234 | - | |
| Governance costs | ||||
| Accountancy fees | 300 | 300 | 300 | |
| 2,974 | 2,974 | 1,115 | ||
| 6 | Other expenditure | |||
| Unrestricted | Total | Total | ||
| 2026 | 2025 | |||
| £ | £ | £ | ||
| Amortisation, depreciation, | ||||
| impairment, profit/loss on | 495 | 495 | 203 | |
| disposal of fixed assets | ||||
| General administrative costs | 684 | 684 | 1,037 | |
| 1,179 | 1,179 | 1,240 | ||
| 7 | Net income before transfers | |||
| 2026 | 2025 | |||
| This is stated after charging: | £ | £ | ||
| Depreciation of owned fixed assets | 495 | 203 | ||
| 8 | Tangible fixed assets | |||
| £ | £ | |||
| Cost or revaluation | ||||
| At 1 February 2025 | 1,708 | 1,708 | ||
| Additions | 1,367 | 1,367 | ||
| At 31 January 2026 | 3,075 | 3,075 | ||
| Depreciation and | ||||
| impairment | ||||
| At 1 February 2025 | 1,096 | 1,096 | ||
| Depreciation charge for the | 495 | 495 | ||
| year | ||||
| At 31 January 2026 | 1,591 | 1,591 | ||
| Net book values | ||||
| At 31 January 2026 | 1,484 | 1,484 | ||
| At 31 January 2025 | 612 | 612 | ||
Page 11
The Return Advocacy International Network
Notes to the Accounts 9 Creditors:
amounts falling due within one year
| amounts falling due within one year | |||||
|---|---|---|---|---|---|
| 2026 | 2025 | ||||
| £ | £ | ||||
| Accruals and deferred income | 300 | 300 | |||
| 300 | 300 | ||||
| 10 | Movement in funds | ||||
| Incoming | |||||
| resources | At 31 | ||||
| At 1 February |
(including other |
Resources expended |
January 2026 |
||
| 2025 | gains/losses) | ||||
| £ | £ | £ | |||
| Restricted funds: | |||||
| Unrestricted funds: | |||||
| General funds | 5,773 | 4,652 | (4,153) | 6,272 | |
| Revaluation Reserves: | |||||
| Total funds | 5,773 | 4,652 | (4,153) | 6,272 | |
| 11 | Analysis of net assets between funds | ||||
| Unrestricted | |||||
| Total | |||||
| funds | |||||
| £ | £ | ||||
| Fixed assets | 1,484 | 1,484 | |||
| Net current assets | 4,788 | 4,788 | |||
| 6,272 | 6,272 | ||||
| 12 | Reconciliation of net debt | ||||
| At 1 | At 31 | ||||
| February | January | ||||
| 2025 | Cash flows | 2026 | |||
| £ | £ | £ | |||
| Cash and cash equivalents | 5,461 | (373) | 5,088 | ||
| 5,461 | (373) | 5,088 | |||
| Net debt | 5,461 | (373) | 5,088 | ||
Page 12
The Return Advocacy International Network Detailed Statement of Financial Activities
For the year ended 31 January 2026
| Unrestricted | |||
|---|---|---|---|
| funds | Total funds | Total funds | |
| 2026 | 2026 | 2025 | |
| £ | £ | £ | |
| Income and endowments from: | |||
| Donations and legacies | |||
| Donations | 4,645 | 4,645 | 3,752 |
| 4,645 | 4,645 | 3,752 | |
| Other | |||
| Interest receivable | 7 | 7 | - |
| 7 | 7 | - | |
| Total income and endowments | 4,652 | 4,652 | 3,752 |
| Expenditure on: | |||
| Charitable activities | |||
| Evangelism | 440 | 440 | 815 |
| Conferences | 2,234 | 2,234 | - |
| 2,674 | 2,674 | 815 | |
| Governance costs | |||
| Accountancy fees | 300 | 300 | 300 |
| 300 | 300 | 300 | |
| Total of expenditure on charitable activities |
2,974 | 2,974 | 1,115 |
| General administrative costs, | |||
| including depreciation and | |||
| amortisation | |||
| Depreciation of | 495 | 495 | 203 |
| Equipment repairs and | - | - | 238 |
| maintenance | |||
| Stationery and printing | 63 | 63 | 200 |
| Telephone, fax and broadband | 621 | 621 | 599 |
| 1,179 | 1,179 | 1,240 | |
| Total of expenditure of other costs | 1,179 | 1,179 | 1,240 |
| Total expenditure | 4,153 | 4,153 | 2,355 |
| Net gains on investments | - | - | - |
| Net income | 499 | 499 | 1,397 |
| Net income before other | |||
| gains/(losses) | 499 | 499 | 1,397 |
| Other Gains | - | - | - |
Page 13
The Return Advocacy International Network Detailed Statement of Financial Activities
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| Net movement in funds | 499 | 499 | 1,397 |
| Reconciliation of funds: | |||
| Total funds brought forward | 5,773 | 5,773 | 4,376 |
| Total funds carried forward | 6,272 | 6,272 | 5,773 |
Page 14