Rehoboth Christian Fellowship
Report and Accounts Period ended 31 December 2024
REHOBOTH CHRISTIAN FELLOWSHIP LEGAL & ADMINISTRATIVE DETAILS FOR THE PERIOD ENDED 31 DECEMBER 2024
ADDRESS FOR CORRESPONDENCE Central Hall 12 Forest Road Liss GU33 7BH GOVERNING DOCUMENT Constitution dated 18 May 2023 CHARITY REGISTRATION NUMBER 1204383 TRUSTEES RESPONSIBLE FOR John Hayward MANAGING THE CHARITY Gerard Kavanagh Milko Vlaykov CUSTODIAN TRUSTEES None BANKERS CAF Bank INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Pages 2 - 3 Page 4 Page 5 Page 6 Pages 7 - 8
Legal & Administrative Details Trustees' Report Independent Examiner's Report Receipts and Payments Account Statement of Assets & Liabilities Notes to the Accounts
Page 1
REHOBOTH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 DECEMBER 2024
The Trustees have pleasure in submitting the Report and Accounts for the period ended 31 December 2024.
Objects of the charity
The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation.
The charity's principal object, as set out in its governing document, is to advance the Christian faith for the public benefit in Liss, Hampshire, and such other parts of the UK or the world as the trustees from time to time may think fit, in accordance with the church's Statement of Faith.
Summary of the charity's main activities and achievements
Rehoboth Christian Fellowship is a church based in Liss.
During the period we have continued to have weekly Sunday morning services, along with weekly prayer meetings and Bible studies for the building up of the church fellowship.
We have also sought to reach the local area and beyond, by handing out gospel tracts to non-church goers and taking time to have conversations with those willing to stop on their way and talk with us about the Christian faith. We now have Sunday sermons available to the general public on our website which was launched during the period.
We also started a monthly ladies meeting that has been a real blessing to all involved, and have begun providing a children's table at the back of the church hall for young ones, overseen by a member of the fellowship, to allow parents to focus on the sermon.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Period of accounts
The charity was registered on 17 August 2023 and therefore these accounts cover the first reporting period from 17 August 2023 to 31 December 2024.
Financial review
During the period income totalled £58,052 and expenditure totalled £48,597, resulting in a cash surplus of £9,455. The cash held by the charity at the end of the period was £9,455, which is all unrestricted and can be used for any charitable purpose.
The principal source of funding is gifts and offerings from church members.
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £8,000 (which equates to about 2 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the period end, the charity held unrestricted cash of £9,455 and the charity is complying with its reserves policy.
Page 2
REHOBOTH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES (CONT'D) FOR THE PERIOD ENDED 31 DECEMBER 2024
Governance
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote.
Risk statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Gerard Kavanagh
_____ Gerard Kavanagh (May 28, 2025 23:06 GMT+1) Gerard Kavanagh May 28, 2025 Date:___
Page 3
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF REHOBOTH CHRISTIAN FELLOWSHIP
I report to the trustees on my examination of the accounts of Rehoboth Christian Fellowship ('the charity') for the period ended 31 December 2024 on pages 5 to 8 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
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 2011 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:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Sarah Crispin
Sarah Crispin (Jun 2, 2025 08:22 GMT+1)
Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Jun 2, 2025
Page 4
REHOBOTH CHRISTIAN FELLOWSHIP RECEIPTS AND PAYMENTS ACCOUNT FOR THE PERIOD ENDED 31 DECEMBER 2024
| Notes Income receipts Donations Gift aid receipts Interest received Total receipts Payments 2 Total payments Transfers between funds 4 Net movement in funds Cash funds at this period end A Net of receipts / (payments) before transfers Payments in relation to charitable activities undertaken directly |
General Designated Funds Funds £ £ 55,985 - 1,913 - 155 - 58,052 - 48,597 - 48,597 - 9,455 - - - 9,455 - 9,455 - Unrestricted Funds |
Total 2024 £ 55,985 1,913 155 58,052 48,597 48,597 9,455 - 9,455 9,455 |
|---|---|---|
The notes on pages 7 and 8 form part of these accounts.
Page 5
REHOBOTH CHRISTIAN FELLOWSHIP STATEMENT OF ASSETS AND LIABILITIES FOR THE PERIOD ENDED 31 DECEMBER 2024
| Notes A Cash funds Cash at bank with immediate access Petty cash B Other monetary assets Gift aid due to charity Other debtors C Liabilities Falling due within one year Loans Trade creditors Taxes due Fee for Independent Examination Accrued expenses Falling due after one year: Loans Pension obligations Total |
General Designated funds funds £ £ 9,455 - - - 9,455 - 1,348 - - - 1,348 - - - - - - - 630 - - - 630 - - - 630 - Unrestricted Funds |
2024 £ 9,455 - 9,455 1,348 - 1,348 - - - 630 - 630 - 630 |
|---|---|---|
D Guarantees and secured debts
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf by:
Gerard Kavanagh
Gerard Kavanagh (May 28, 2025 23:06 GMT+1) _____ Gerard Kavanagh
May 28, 2025 Date:_____
The notes on pages 7 and 8 form part of these accounts.
Page 6
REHOBOTH CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| General Designated funds funds £ £ 2 Payments in relation to charitable activities undertaken directly Rent of church hall 4,004 - Church services expenditure 400 - Evangelism 128 - Accommodation for minister 22,100 - Payment to minister 20,415 - Payments to visiting preachers 1,000 - Other staff and volunteer costs 45 - Website fees 128 - Insurance 297 - Bank charges 81 - 48,597 - Unrestricted Funds |
Restricted Funds £ - - - - - - - - - - - |
Total 2024 £ 4,004 400 128 22,100 20,415 1,000 45 128 297 81 48,597 |
|---|---|---|
Page 7
REHOBOTH CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
3 Transactions with related parties
John Hayward served as the full-time minister at the church and was paid £20,415 on a contract basis for serving in that capacity, not for serving as a trustee; such payments are permitted by the charity's governing document.
In addition the charity incurred expenditure totalling £22,100 in respect of the provision of accommodation (which is customary for ministers) to John Hayward, who is a trustee, so that they could better perform their duties.
4 Movement of funds
| General funds Total funds |
Opening balance £ - - |
Receipts £ 58,052 58,052 |
Payments £ 48,597 - 48,597 - |
Closing balance £ 9,455 9,455 |
|---|---|---|---|---|
Page 8