2024-10-31-accounts - Rebuilders Outreach Ministry

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REBUILDERS OUTREACH MINISTRY

CHARITY NUMBER: 1207162

REBUILDERS OUTREACH MINISTRY

REPORT AND FINANCIAL STATEMENTS UNAUDITED ( )

YEAR ENDED 31[st] October 2024

J & T LEXINGTON SERVICES LIMITED 8 HOLME CLOSE, REDHILL GRANGE WELLINGBOROUGH NN9 5YF

REBUILDERS OUTREACH MINISTRY

	Page
CONTENTS	2
Charity information	3
Trustees’ Report	4
Independent Examiner’s report	5
Income and Expenditure Account	6
Balance Sheet	7
Notes to the Accounts	8 – 10

REBUILDERS OUTREACH MINISTRY

REFERENCE AND ADMINISTRATIVE DETAILS

Registered office

Berkeley House 18 High Street Edgware Middlesex HA8 7RP

Trustees

Jane Waithira Kiguru Edwin Mbugua Kibathi Daniel Muiruri Gathuya

Accountants

J & T Lexington Services Limited 8 Holme Close Redhill Grange Wellingborough NN9 5YF

REBUILDERS OUTREACH MINISTRY

Trustees’ Report

The Trustees have pleasure in submitting their report, and accounts for the year ended 31[st] October 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 9, and comply with the statement of recommended practice.

Constitution, objective of the charity, principal activity.

The charity is governed under CIO - FOUNDATION registered 22 FEBRUARY 2024 with charity registration number 1207162.

The objectives of the charity:

TO ADVANCE THE CHRISTIAN FAITH FOR THE BENEFIT OF THE PUBLIC IN ACCORDANCE WITH [THE STATEMENTS OF BELIEF APPEARING IN APPENDIX A OF THE CIO CONSTITUTION.

The ministry is involved in Christian outreach programmes designed to increase Christian awareness and spread the gospel of our Lord Jesus Christ.

Review of the financial position

The charity made a surplus for the year amounting to £820.

Approval

The report was approved by the board of trustees on …………… 2025 and signed on their behalf by:

Jane Waithira Kiguru …………………………….

Trustee

REBUILDERS OUTREACH MINISTRY

Independent Examiner’s Report To the Trustees

REBUILDERS OUTREACH MINISTRY

I report on the accounts of the church for the year ended 31[st] October 2024 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.

Respective responsibilities of trustees and examiner

The trustees of the church are responsible for the preparation of the accounts: they consider that the audit requirement under section 43(2) of the Charities Act 1993 (the 1993 Act), does not apply. It is my responsibility to:

Examine the accounts under section 43(3) of the 1993 Act.
Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 43(7)(b) of the 1993 Act.
State whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met reasonable requirements to ensure that:
proper accounting records are kept (in accordance with section 41 of the Act)
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Joseph Kinuthia CPA, DMS, MBA J & T Lexington Services Ltd 8 Holme Close, Redhill Grange Wellingborough NN9 5YF

REBUILDERS OUTREACH MINISTRY

Statement of financial activities for the year ended 31[st] October 2024 Incorporating the Income and Expenditure Account

Note Incoming Resources Incoming resources from generated funds Tithes & offerings 2 Total Incoming Resources Resources expended Charitable activities Ministry expenses Gifts & Donations Total resources expended Accountancy fees Net incoming/ (outgoing) resources Balance carried forward at31st October 2024	2024 £
	1,486
	1,486
	66 350
	416 250
	666 820
	820

REBUILDERS OUTREACH MINISTRY

Balance Sheet as at 31[st] October 2024

Current assets Cash at bank and in hand Creditors-amounts falling due within one year 3 Net current assets/(liabilities) Net assets Represented by: Funds of the charity Reserves Net incoming resources Total funds	2024 £
	1,070
	(250)
	820
	820
	- 820
	820

The financial statements were approved by the Trustees on …………… 2025 and signed on their behalf by:

Jane Waithira Kiguru …………………………….

Trustee

REBUILDERS OUTREACH MINISTRY

Notes to the financial statements for the year ended 31[st] October 2024

1. Accounting policies

a) Accounting basis

These accounts have been prepared on the receipts and payments basis under section 42(3) of the Charities Act 1993 and the Statement of Recommended Practice on Accounting by Charities published in March 2008. The adoption of the revised SORP has resulted in reclassification of some items.

b) Incoming resources

i) Voluntary income

Voluntary income is received by way of Tithes offerings, donations and gifts and is included in full in the Statement of Financial Activities when receivable.

c) Resources expended

All expenditure is accounted for on an accruals basis.

d)

Restricted and unrestricted funds

Income received for restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated. Restricted funds are those funds which represent grants and donations for a specific purpose. Upon full performance of the purpose of the grant, any surplus is then retrievable by the donor. Income generated for the objects of the charity without further specified purpose is allocated to unrestricted funds. Accumulated surpluses may be retained by the church and are expendable at the discretion of the trustees in furtherance of the church’s objects. There were no restricted funds during the year.

REBUILDERS OUTREACH MINISTRY

Notes to the financial statements for the year ended 31[st] October 2024

1. Accounting policies (continued)

e) Designated funds

Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees’ discretion. There were no designated funds during the year.

g)

Irrecoverable VAT

The church is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financial statements.

h)

Cash Flow

The church has taken advantage of the exemptions in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement on the grounds that it is a small church.

2. Incoming resources from generated funds

Tithes and offerings	Unrestricted £ 1,486 1,486	Restricted £ - -	Total funds 2024 £
			1,486
			1,486

REBUILDERS OUTREACH MINISTRY

Notes to the financial statements for the year ended 31[st] October 2024

3. Creditors

Accountancy fees

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£
250
250
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