# Rehoboth Christian Fellowship
Report and Accounts Year ended 31 December 2025
## **REHOBOTH CHRISTIAN FELLOWSHIP LEGAL & ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2025**
ADDRESS FOR CORRESPONDENCE Petersfield Community Centre Love Lane Petersfield Hampshire GU31 4BW GOVERNING DOCUMENT Constitution dated 18 May 2023 CHARITY REGISTRATION NUMBER 1204383 TRUSTEES RESPONSIBLE FOR John Hayward MANAGING THE CHARITY Gerard Kavanagh Milko Vlaykov (resigned 18 June 2025) Paul Reynolds (appointed 18 June 2025)
CUSTODIAN TRUSTEES None BANKERS CAF Bank INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
Page 1 Legal & Administrative Details Pages 2 - 3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7 - 8 Notes to the Accounts
Page 1
## **REHOBOTH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025**
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2025.
## **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 Petersfield (previously Liss).
Since July 2025 the church fellowship has been meeting in Petersfield, through use of the Petersfield Community Centre. Upon moving to Petersfield we also commenced a weekly Sunday evening service, where we seek to preach the gospel. The evening service is primarily for those who are outside of the church.
We continue to have monthly ladies meetings on a Saturday and children's work on a Sunday morning. It is encouraging that more children are among us and the church is growing as a whole.
In our Bible studies we have been teaching through the 1689 London Baptist Confession of Faith, and we have also been working on a new website that includes sermons, resources and information about the church fellowship.
We have continued to hand out tracts in the local area and have begun preaching the gospel on the high street in Petersfield.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Period of accounts for comparatives**
The comparative period covers the period beginning 17 August 2023, when the charity was first registered, ending 31 December 2024 and is therefore longer than 12 months.
## **Financial review**
During the year income totalled £56,876 and expenditure totalled £50,742, resulting in a cash surplus of £6,134. The cash held by the charity at the end of the year was £15,589, which is all unrestricted and can be used for any charitable purpose.
The principal source of funding is gifts and offerings from church members.
Page 2
## **REHOBOTH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES (CONT'D) FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Reserves policy**
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £12,000 (which equates to about 3 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £15,589 and the charity is complying with its reserves policy.
## **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:
## Paul Reynolds
___________________________Paul Reynolds (Apr 14, 2026 18:09:05 GMT+1) Paul Reynolds Apr 14, 2026 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 year ended 31 December 2025 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:
1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
2. 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 (Apr 20, 2026 12:45:01 GMT+1)
Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Apr 20, 2026
Page 4
## **REHOBOTH CHRISTIAN FELLOWSHIP RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025**
|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 as at last year end
**Cash funds at this year end**
A
Net of receipts / (payments) before transfers
Payments in relation to charitable activities
undertaken directly|General
Designated
Funds
Funds
£
£
50,671
-
5,954
-
251
-
56,876
-
50,742
-
50,742
-
6,134
-
-
-
6,134
-
9,455
-
15,589
-
Unrestricted Funds|Total
2025
£
50,671
5,954
251
56,876
50,742
50,742
6,134
-
6,134
9,455
15,589|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 YEAR ENDED 31 DECEMBER 2025**
|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**
Taxes due
Fee for Independent Examination|General
Designated
funds
funds
2025
£
£
£
15,445
-
15,445
144
-
144
**15,589**
**-**
**15,589**
1,521
-
1,521
1,961
-
1,961
**3,482**
**-**
**3,482**
736
-
736
630
-
630
**1,366**
**-**
**1,366**
Unrestricted Funds|2024
£
9,455
-
**9,455**
1,348
-
**1,348**
-
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 (Apr 14, 2026 22:07:32 GMT+1) Gerard Kavanagh Gerard Kavanagh
Apr 14, 2026 Date:_______________________
The notes on pages 7 and 8 form part of these accounts.
Page 6
## **REHOBOTH CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **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
2,911
-
Church services expenditure
43
-
Advertising costs
336
-
Evangelism
-
-
Accommodation for minister
23,356
-
Payment to minister
15,200
-
Wages & salaries - minister
7,264
-
Pension contributions - minister
178
-
Other staff and volunteer costs
40
-
Payments to visiting preachers
275
-
Website fees
140
-
Insurance
309
-
Independent examiner's fees
630
-
Bank charges
60
-
50,742
-
Unrestricted Funds|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Total
2025
£
2,911
43
336
-
23,356
15,200
7,264
178
40
275
140
309
630
60
50,742|Total
2024
£
4,004
400
-
128
22,100
20,415
-
-
45
1,000
128
297
-
81
48,597|
|---|---|---|---|
Page 7
## **REHOBOTH CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **3 Transactions with related parties**
John Hayward served as the full-time minister at the church and was paid £15,200 (2024: £20,415) on a contract basis until 31 August 2025, a payment which is permitted by the charity's governing document, and earned £8,000 (2024: £nil) as an employee from 1 September 2025 after approval from the charity commission was given. These payments were made for serving in the capacity of full-time minister, not for serving as a trustee.
In addition the charity incurred expenditure totalling £23,356 (2024: £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.
Page 8