## **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|
2
## **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|||
3
## **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|
4
## **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.
5
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|||
6
## **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
7
## **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**|
8
## **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
9
## **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.
10
## **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**|
11
|**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**|
||||
||||
12
||**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**|
13