CHARfTh REGISTERED NUMBER:1203962 ROCHDALE EVANGELICA CHURCH TRUSTEES. REPORT AND FINANCIAL ST TEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TANDLE ACCOUNTANCY 6 KIRKDALE DRIVE RoON OLDHAM OL2 STG
ROCHDALE EVANGEUCAL CHURCH LEGAL AND ADMINISTRATIVE INFORMATION Registered Chaiity Number: 1203962 Chairnian: S Watkinson Trustees: S Watkn'nson R Watkinson David John Skinner Lynda Skinner Registered Office: 44 Ashfield Lane Milnrow Rochdale OL16 4EW Accountants: Tandle Accountancy Limited Chartere¢J Accountants 6 Kirkdale DTive Roylon Oldham OL2 5TG
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROCHDALE EVANGELICAL CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025 I report on the accounts which are set out on pages 5 to 10 Respective responsibilities of the Tru5tee5 of the Rochdale Evangelical Church and examiner The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 14412) of the Charthe5 Act 2011 (the 2011 Act) and that an independersl examination is needed. It is my reSFX)nsibility to.. Examine the accounts under section 145 of Ihe 2011 Act., follow the procedures laKI down in the geneol directrons given by the Charity Commission (under seclw)n 14515}{bl of the 2011 Actl- and state whether particular matters have come to my attention. Bas15 of Independent examlnerfs report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examinab.on includes a review of the accounting re¢ord$ kept by the charty and a comparison of the actounts presented with those records. It a150 includes consideration of any unusual items or disclosures In the accounts, and seeking explanations from you as trustees concernirbg any such matter5. The procedures undertaken do not provide all the eviden that would be required in an audit and consequeTrty no opinion is given as to whether the accounts present a -true and fair VEW. and the report is limited to those matters set out in the statement bek)w. Independent ex4minets statement In connection with my examFnats'on, no matter has come to rny attention". 1. Which gives me reasonable cause to believe that in any materigl respect the requirements. to keep accounb.ng records in accordance wtth section 41 ofthe Art and to prepare accounts which accord wtth the accounting records and to compty with the accounting requirements of the Act have not been met,'or 2. to which in my opinion, attention should be drawn in order to enable a understanding of the accounts to be reached. J O'callaghan Chartered Accountant 6 Kirkdale Drrve Roylon Oldh8m OL2 5TG Dated.'25th January 2025
ROCHDALE EVANGELICAL CHURCH REPORT OF THE TRUSTEES OF THE ROCHDALE EVANGELICAL CHURCH FOR THE YEAR ENDED 31 DECEMBER2025 The Trustees of the Rochdale Evangelical Church present Iheir annual report for the year ended 31 December 2025 under the Char-rties Act 2011, togelher with the financial slatements for the year, and confifm that the latter comply wrth the requirements of the Act, the Tnjst Deed and the Chartties SORP 2005. LEGAL AND ADMINISTRATIVE DETAILS ChaTity Name.. Rtxhdale Evangelical Church Charity Number 1203962 CIO Form*ion.- 12th Juty 2023 Address.. Rochdale Evangelical Church, 44 Ashfield Lane, Milnrow, Rochdale, OL16 4EW Trustees Stephen Philip Watt<inson Ichairl Rhiannon Ruth Watkinson David John Skinner Lynda Skinner Accountant Tandle Accountancy Limited Chartered Accountants 6 Kirkdale Drive Royton Oldham OL2 6TG GOVERNANCE MANAG MENT AND PURPOSES Governin Documents Rochdale Evangelical Church was established as a CIO on 12th July 2023. The charity is governed by a constitution and church handbook. adopted by the members on 121h July 2023. Aims & Pu The aims and purposes of the charity are ouuined in the church constitution as: 1. The advancement of the Chtistian faith in accordan wrth the Basis of Faith primarily bLtt not exclusively within Rochdale and the surrounding neuhbourhood,. and such other charitable purposes as shall. in the opir¢ion of the charity trustees, put inlo pracltce the chrisb.an farth in accordance with the Basis of Faith, including bui not limrted to.. the preventton and relief of need. hardship and sickness., Ihe advancement of education. and the provision of facilities in the interests of social welfare for recreation or olher leisure time occUpatn of indniiduals who have need of such facilities by reason of theiryouth, age infirmity or disability, financial hardship or sctial circumstances wrth the object of improving their condilions of life provtded that the advancement of such purposes must be undertaken in a manner Ihat is consistent with the Doctrinal Distinclives and Ethical Slatements as may be adopted and amended by the Church from lime to tsme in accordance with the provisions of the Church Handbook.
Recruitment and A intment of Trustees The trustees of the charty a all the persons 8ppoinled to the offices of Pastor. Eer or Deacon. In accorijance with the charity constitution and handbook, Irustees are appointed by a vote of the church membership. All trustees are members of the charty. There fflu5t always be at least thr charity trustees. Currentty there are four anisational Structure Tnjslees meet together on a quarterly basis and present the results of suth meetings at quarterly members, meetings. The trustees are responsible for ensuring the charitable purpose5 of the CIO are camed out in accordance with the church conststution and handbook. Financial Review Through the giving of chanty members, the support of exiernaS partners- including churches. funding organisations and individuaSs- aking with existing funds from the previous year, Rochdale Evangelical Church held ftjnds totalling £19,825 on 31st December 2025 Total unrestricted funds at the end of2025 were £19.825 Total expenditure for the period 1 January- 31st December 2025 was £36,605 The results for the year show a deficit of income of £5.543 Plans for the future The chartty will continue to seek 5UPPOrt through membership giving and building pathership with extefnal indwiduals, churches and fvnding organisab.ons in order tr) adv8n¢e its aimy and objectsves. onsibiliti theT Charity law requires the tnjstees to prepare financi31 slatements ft)r each financial year wmich give a true and fair view of the state of affairs of the charity and of 115 financial txisth'on at Ihe end of that year. In preparing those financial statements the trustees are required to.. select suitable accounting polic and appty them conststently", make judgements and estimates that are reasonable and prudent- state whether applicab accounting standards and statements of recommended practice have en followed, subject to any departuies disck)sed and explained in the ffinancial statements," atKI prepare the financial statements on a going concem basis unless it is inappropriate to presume that the charity will continue in existence. The tnjstees are responsible for keeping proper accounting records which discbse wilh reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial ststements comply WFth the Charities Act 1993. They are also responsible for safeguarding the as*ts of the charity and hence for taking reasonable steps for the prevention and detecb'on of fraud and other irregularities. The accountants, Messrs. T2ndle Accountancy, Chartered Accountants will be proposed for re4ppoint at the A.G.M. Approved by the trustee5 on .1.5. 1..3. 1Lb signed on tts behalf by.. Ofi 21 / (o SN4LI S Watkinson TTuslee
CHDALE EVANGELICAL CHURCH BALANCE SHEET AT 31 DECEMBER 2025 Nots 2025 2024 Currènt assets Bank Accounts 21,954 25,718 21,954 25,718 Creditors Amounts falling due within one year 2,129 350 Net current assets 19,825 25.358 Totsl assets less cyent liabilities 19,825 25.358 Net assets £19,825 £25.358 Capitsl funds Unresti?cted funds 19,825 25.358 Total funds £19.825 £25,358 Approved by the trustees on ...l.£./.J./.l.L...... and signed on its beha. (OTh 21 / 4 [26) S Watkinson The an1Xed notes form part of these financial statements.
ROCHDALE EVANG LICAL C RCH STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 DECEMBER 2025 Total Funds 2025 Total Funds 2024 Unrest'd Funds Re5t'd Funds Incoming resouT¢es Incoming Resources from generated funds.. VolLtntary income 31,062 31.062 26,768 Total incoming resources 31.062 31,C62 26,768 Resource5 expended Costs of generating funds 1.115 1,115 2,122 Charitable actÈvities Governance costs 35,490 35.490 36,174 Total resourcos •xpended 36,605 36,805 38,296 Net movement in funds 1£5.543) (£5.543) 1£11.528) Total funds brought forward £25,368 £25,368 £36.896 Reclass from non restriGted to re5triGted Total funds carried forward £ 19,825 £19,825 £25.368 Details of Incoming resources and re50ur¢es used are given in the notes to the financial statements.
ROCH VANGELICAL CHURCH STATEMENT OF FINANCIAL ACTIVITIES DEfAILED ANALYSIS OF MOVEMENTS IN FUNDS FOR THE YEAR ENDED 31 DECEMBER 2 25 2025 General Fund ,Balance Bld SurplusllDeficitl for the year Reclass to restrscted 25,368 15,5431 19,825 Restricted Fund Opening balance Surplusl(Defi¢it} for the year Reclass to restricted 19,825 Totsl tsnds at 31 Decembgr 2025 £ 19,825
ROCHDALE EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 Accounting policies The financial statements afe PTepared under Ihe historical cost convention arbd incorpY)rate the results of the prinpaI acb.vity whh is described in the trustees, report and which is continuing. Tumover Income is attributable solety to continuing orerations and derivès from the chanty's various fund raising a¢b"vities Debtors and prepaymenls Amounts falling due within one year= 2025 Amounts falling due after more than one year.. Creditors Amounts falling due within one year.- 2025 Other Taxes & PAYE Accruals And Deferred Income 1739 390 £2,129
ROCHDALE ELICAL RCH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2025 Incoming resources Unrest'd Funds 2025 Tolal Funds 2025 Voluntary Income Offerings and Gffts Inland Rèvenue- Charity Tax Repayrnents Interest Receivednnveslment IncomelLossl 29,850 825 387 29,850 825 387 31.062 31,062 Costs of generatlng ndS 2025 2025 Rent, General & Water Rates 1.040 Printing, Postage & Ststs"onery 75 1.115
CHDALE EVANGEUCAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2025 Governance costs Z025 2025 Insurance Salaries and Wages Motor Expenses Flowers Repaits and RenewatS Subsciiptions & Membership Fees Accountsncy Fees Professional Fees Training & Courses Bank Charges & Interest Sundry 208 33,708 24 609 281 309 351 35.490