2025-12-03-accounts - Rccg The Fruitful Vine

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THE REDEEMED CHRISTIAN CHURCH OF GOD (RCCG) THE FRUITFUL VINE

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 3RD DECEMBER 2025

THE REDEEMED CHRISTIAN CHURCH OF GOD (RCCG)

THE FRUITFUL VINE

	Page
CORPORATE INFORMATION	3
REPORT OF THE BOARD OF TRUSTEES	4-6
INDEPENDENT EXAMINER’S REPORT	7
STATEMENT OF FINANCIAL ACTIVITIES	8
STATEMENT OF FINANCIAL POSITION	9
ACCOUNTING POLICIES	10
NOTES	11-13

CORPORATE INFORMATION

Charity Registration Number:	1204604
Principal Address:	30 Bridge Street, Sunderland, Tyne and Wear, SR1 1TQ
General Overseer:	Pastor E.A. Adeboye
Board of Trustees:	The trustees who served during the period were as follows:
	Mr Echezona Ejike Udokanma -		Chairperson
	Mr IfeOluwa Dele-Ajayi	-	Member
	Mr Abiodun Abidemi Agbaje	-	Member
Minister-in-Charge:	Pastor Kenneth Achinewhu
Bankers:	Lloyds Bank Plc
	54 Fawcett St, Sunderland,
	SR1 1ST

REPORT OF THE BOARD OF TRUSTEES

The trustees present their report with the financial statements of the charity for the year ended 3 December 2025. The financial statements have been prepared in accordance with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (the Charities SORP).

Public Benefit Statement

The trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit, “Charities and Public Benefit” , in reviewing the charity’s aims, objectives, and activities.

In particular, the trustees consider that the charity’s activities are carried out for the public benefit and that these activities are consistent with the charity’s charitable purposes as set out in its governing document.

Governing Document

The charity is a Charitable Incorporated Organisation (CIO) and is governed by its constitution.

Eligibility for membership of the charity and for appointment as a member of the Board of Trustees is determined in accordance with the provisions of the CIO constitution. The trustees are responsible for the general control and management of the charity and for ensuring that it is administered in accordance with the governing document and applicable charity law.

Organisation Structure

The church is organised such that the trustees meet at regular intervals to manage its affairs. The day-to-day activities of the church is administered by the Pastor-in-charge:- Pastor Kenneth Achinewhu

Volunteers

Many volunteers sacrifice their time to help with the routine activities of the church. We are greatly indebted to these volunteers for their unwavering commitment and support.

Appointment of New Trustees

Trustees are appointed by strict spiritual guidelines and biblical qualities that mirror Christ-like attributes. There was no trustees’ remuneration or other benefits.

The trustees who served during the period were as follows:

Mr Echezona Ejike Udokanma	-	Chairperson
Mr IfeOluwa Dele-Ajayi	-	Member
Mr Abiodun Abidemi Agbaje	-	Member

Risk Management

The trustees actively review the major risks which the charity faces on a regular basis. The trustees have examined the major strategic, business and operational risks which the charity faces and confirms that the systems have been established to enable regular reports to be produced so that the necessary steps can be taken to mitigate these risks.

Related Parties

RCCG The Fruitful Vine is a member of Redeemed Christian Church of God (RCCG) which has parishes in many countries of the world. The relationship between the parishes and RCCG is governed by an agreement for common purposes.

Principal Funding Sources

The charity’s income is derived primarily from tithes and offerings from church members, together with Gift Aid reclaimed from HM Revenue & Customs on eligible donations.

Objects and Activities

The principal object is the advancement of Christian Faith worldwide and the relief of poverty. To promote any charitable activity for the benefit of the local people. To achieve its objective, the charity adopted the following strategies;

Conducting Sunday worship services, midweek Bible study and prayer meetings;
Running seminars in the church with proven ministers of faith to guide members in the various aspects of Christian faith;
Support for other charities and Christian events; and
Regular visitation within the local community to provide required support.

The activities for achieving its objectives include:

Community outreach events
Conferences and Seminars
Welfare support to members and general public
Various missionary activities

Achievements and Future Developments

We have been successful in supporting about 17 children and young people, 55 adults from various families to preserve and grow in their Christian Faith and Believe
We provided one to one counselling and held prayers for people facing various difficulties and hardships ranging from stress, mental health issues, marriage, career and academic guidance, support around knowing what to do in living well in the UK
Whether it's food or non-food products, the Charity is now linked in with Neighbourly which links surplus items to a nationwide network of local good causes ready to collect from anywhere in the UK.

When extra help is needed, our volunteers in RCCG The Fruitful one steps in, with members of the public helping to make sure nothing goes to waste. We distributed over 3000kg worth of food.

We successfully organised 4 major events targeted to promote family life, improve health and wellbeing of members of our communities such as Summer Barbecue Picnics, Ladies conference amongst others
We successfully held an online workshop for migrants in the UK which provided valuable information around CV writing, job search, settling in the UK amongst others.
We purchased a minivan to support with free transport of volunteers to our places of worship and other community outreach

Financial Reviews

During the period, unrestricted fund of £22,551 was received in voluntary income and total unrestricted fund expended was £12,337, thus resulting in operating surplus of £10,337. Cash in bank at the end of the period was £8,132.

Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities and financial position at the end of the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles of the Charities SORP;
make judgements and estimates that are reasonable and prudent; and
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The appended financial statements have been prepared on the accrual’s basis and have been examined by an independent examiner, whose report is also appended.

This report was approved by the Board of Trustees and signed on their behalf by:

On behalf of the charity:

		26/02/2026
_______		______
Mr Echezona Ejike Udokanma		Date
Trustee

INDEPENDENT EXAMINER’S REPORT

Report to the trustees/members of: The Redeemed Christian Church of God (RCCG), The Fruitful Vine On accounts for the year ended: 3 December 2025, set out on pages 8 - 13 Charity Number: 1204604

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

It is my responsibility to:

examine the accounts under Section 145 of the 2011 Act
to follow the procedures laid down in the General Directions given by the Charity commission (under Section 145(5) (b) of the 2011 Act); and
to state whether particular matters have come to my attention.

Basis of the Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

(1) which give me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act;
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: O.A. Date: February 26, 2026 Name: Olalekan Aladesanmi, Ph.D., FAIA Position: Accounting and Finance Consultant Company: Breakthrough Professional Services Limited Address: 1 Hendon, Road, Sunderland, SR1 2HB Mobile: 07867474330 Email: info@breakthroughprofessionalservices.co.uk

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDING 3 DECEMBER 2025

Notes INCOMING RESOURCES Donations, Legacies and similar incoming resources 3 Activities in furtherance of charity's object 4 Total Incoming Resources RESOURCES EXPENDED Grants Paid 5 Costs of activities for Charitable objectives 6 Support costs 7 Management and Governance Cost 8 Total Resources Expended Net (Resources expended/Incoming Resources) Total Funds brought forward Total Funds carried forward	2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 17,021 - 17,021 22,198 5,530 -5,530 -
	22,551- 22,551 22,198
	1,860 - 1,860 2,256 4,166 - 4,166 4,439 5,101 - 5,101 6,146 1,210-1,210 1,400
	12,337- 12,337 14,241
	10,214 - 10,214 7,957 7,957- 7,957 -
	18,171- 18,171 7,957

STATEMENT OF FINANCIAL POSITION

YEAR ENDING 3 DECEMBER 2025

Notes Non-current Assets Tangible Assets 9 Current Assets Insurance debtor Cash in Bank Short Term Liabilities Creditors (amount falling due in one year) 10 Net Current Assets Net Assets Charity Funds Unrestricted Restricted Total Charity Funds 11	2025 2024 Total Funds Total Funds £ £ 4,712 3,387 6,580 - 8,132 9,569 14,712 9,569 1,253 4,999 13,459 4,570 18,171 7,957 18,171 7,957 - - 18,171 7,957

The financial statements were approved by the Board of Trustees on ______ and were signed on its behalf 26/02/2026

by:

Mr Echezona Ejike Udokanma Trustee

ACCOUNTING POLICIES

1. Accounting Policy

The fundamental accounting policies, all of which have been consistently applied throughout the year, are set out below:

(a) Scope and Basis of Preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS 102.

The financial statements have been prepared on the accruals basis and on the going concern basis.

(b) Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes.

(c) Incoming Resources

All incoming resources are accounted for when the Charity is legally entitled to the funds and the amount can be quantified with reasonable accuracy.

(d) Resources Expended

All expenditure is accrued for on accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

(e) Cash flow

The financial statements do not include a cash flow statement because the church, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Financial Reporting Standard for Smaller Entities (effective June 2002).

(f) Tangible Fixed Assets and Depreciation

Depreciation is charged on an annual rate on a reducing balance basis in order to write off each asset over its estimated useful life.

Asset Category	Annual Rate
Fixtures and Fittings	20% on cost
Equipment	20% on cost

(g) Taxation

2) The charity is exempt from corporation tax on its charitable activities.

NOTES

3. Donation, Legacies and Similar Incoming Resources Tithes Offering Thanksgiving First Fruits Seed of faith Welfare Projects Others 4. Activities in Furtherance of Charity Object Gift Aid Reclaimed 5. Grants Paid (Institutional and Non- institutional) RCCG - World Evangelical Mission RCCG - Central Office Fund RCCG - Area Dues Youth and Young Adults (YAYA) Relief Fund Daddy GO's Newcastle Visit Africa Mission 6. Cost of Activities for Charitable Objectives Rent	2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 10,984 - 10,984 8,832 3,706 - 3,706 7,039 389 - 389 551 241 - 241 500 250 - 250 1,038 - - - 1,285 1,300 - 1,300 2,269 150 - 150 684 17,021 - 17,021 22,198
	2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 5,530 -5,530 -
	5,530 - 5,530 -
	2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 500 - 500 200 650 - 650 600 110 - 110 350 - - - 600 100 - 100 346 500 - 500 - - - - 160 1,860 - 1,860 2,256 2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 4,166 -4,166 4,439
	4,166 - 4,166 4,439

7. Support Costs Accommodation Postage/Stationeries Travel /Transport Welfare/Hospitality Printing Vehicle Insurance IT expenses - internet, website and mobile Vehicle repairs Road tax Depreciation 8. Management and Governance Cost Honourarium Accounting fees 9. Non-current Assets: Tangible Assets Cost As at 4 December 2024 Additions At 3 December 2025 Depreciation As at 4 December 2024 Charge for the year Disposal Disposal at cost At 3 December 2025 Net Book Value At 3 December 2025		2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ - - - 545 45 - 45 50 19 - 19 423 120 - 120 2,084 235 - 235 679 2,740 - 2,740 420 208 - 208 493 411 - 411 - 144 - 144 - 1,178 -1,178 1,452
		5,101 -5,1016,146
		2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 510 - 510 1,010 700 -700 - 1,210 - 1,210 1,010 Fixtures & Fittings Equipment Motor Vehicle Total £ £ £ £ 212 4,627 4,839 179 2,325 8,160 10,664 391 6,952 8,160 15,503 64 1,388 - 1,452 65 1,113 -1,178 129 2,501 - 2,630 - -8,160 8,160 - - 8,160 8,160 262 4,451 - 4,712

	2025
	£
10. Creditors: Amount Falling Due Within One Year
Accounting fee	700
Accruals	553
	1,253

11. Movements in funds

11. Movements in funds
Unrestricted Funds General Funds Restricted Funds Restricted Total Funds	At 04/12/2024 Net movement in funds At 03/12/2025 £ £ £ 7,957 10,214 18,171 - - -
	7,957 10,214 18,171