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2026-03-31-accounts

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity Registration Number 1214429

Financial Report for the period to 31 March 2026

Registered Address: Christ The King Hub, 75 Haldens, Welwyn Garden City, AL7 1DH

HOUSE ON THE ROCK CHRISTIAN MINISTRY Charity No. 1214429 Financial Report for the period to 31 March 2026

Contents
Page
Trustees Report 1 - 4
Income & Expenditure 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the accounts 8 - 11
Independent Examiner's Report 12

House On The Rock Christian Ministry

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No: 1214429

TRUSTEES' REPORTS FOR THE YEAR ENDED 31[ST] MARCH 2026

The Trustees present their annual report together with the financial statements of House on the Rock Christian Ministry (the charity), for the year ended 31[st ] March 2026, under a newly registered charity as a Charitable Incorporated Organisation. The financial year end was changed from the 30[th] of June to the 31[st] of March with effect from this report.

.

The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

The Ministry was constituted under a Memorandum and articles of association Incorporated 27th February 2007 as a company limited by guarantee and as a Charitable Incorporated Company. It re-registered with the Charity Commission as a Charitable Incorporated Organisation (CIO) on the 5[th] of August 2025 with registration number 1214429.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The management of the charity is the responsibility of the Trustees who are appointed and co-opted under the terms of the Trust deed.

c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

The induction process for any newly appointed member of the Trustees comprises an initial meeting with the Chair and other Trustees, followed by a series of short meetings with the Minister in Charge on the powers and responsibilities of the Trustees.

d. ORGANISATIONAL STRUCTURE AND DECISION MAKING

The church is organised so that the trustees meet regularly to manage its affairs. The day-today administration of the church is managed by the parish pastor and volunteers.

e. RELATED PARTY RELATIONSHIPS

The church does not have any third party relationship.

f. RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

g. GRANT MAKING POLICY

The church supports visiting ministers of the gospel both within and outside the United Kingdom. The church supports other charities and missionary that shares its objective.

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HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No: 1214429

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31[ST] MARCH 2026

OBJECTIVES AND ACTIVITIES

a. POLICIES AND OBJECTIVES

The objectives of the church are:

The advancement of the Christian Evangeelist religion mainly, but not exclusively, By means of broadcasting christain evangelist messages of an evangelistic and teaching nature. Also the relief of financial hardship, either generally or individually of people worshipping in the house on the rock christain ministry church. By making grants of money for providing or paying for items services or facilities.

Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission’s general guidance on public benefit and in

b. STRATEGIES FOR ACHIEVING OBJECTIVES

The church has adopted the following strategies for achieving the above objectives:

c. ACTIVITIES FOR ACHIEVING OBJECTIVES

The main activities of the church are as follows:

d. VOLUNTEER MANAGEMENT

The church is grateful for the unstinting efforts of its volunteers who are involved in service provision, and office work.

e. INVESTMENT POLICY AND PERFORMANCE

The trustees have decided that at present, funds should be retained in bank accounts. Any change in such banking arrangements should be agreed by the board. As far as possible, funds will be retained in interest bearing accounts.

f. VULNERABLE BENEFICIARIES

The church works with vulnerable groups including children and ensure users of service are safe and protected from harm.

g. CONFLICT OF INTERESTS

No trustee is in a position where their duty as a trustee will be a t conflict with any personal interest they may have.

h. COMPLAINTS HANDLING

We welcome complaints and are committed to ensuring that people have all necessary support required to make a complaint. Anyone wishing to make a complaint will be provided with a Complaints Handling Statement available on request.

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HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No: 1214429

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31[ST] MARCH 2026

ACHIEVEMENTS

The church undertook the following activities:

FINANCIAL REVIEW

Members of the church continued to be generous this year. The statement of the financial activities shows net asset stood at £15,738 for over six months to January 2026 against the last year amount of £15,070 for the 12 months to June 2025. Our incoming resources stood at £27,386 compared to £41,027 for the 12 months in the previous year to June 2025. We spent more on our objectives this period amounting to £26,718 for around six months compared to £33,294 in the previous 12 months.

RESERVES POLICY

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the church should be 3 months of annual expenditure. At this level, the trustees feel that they would be able to continue the current activities of the church in the event of a significant drop in funding.

PRINCIPAL FUNDING

This is provided mainly through voluntary tithes and offerings by the church members.

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HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No: 1214429

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31[ST] MARCH 2026

FUTURE DEVELOPMENTS

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The following served as trustees during the year under report: Chinenyenwa Ogbonna Kojo Duodu Frimpong Mansoh Mercy Ehiremen Mavis Boateng Nana Yaw Kumi

This report was approved by the Trustees on The 4[th] of April 2026 and signed on their behalf, by:

Kojo Duodu Frimpong Mansoh

4

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No. 1214429

Financial Report for the period to 31 March 2026

Income and Expenditure Account

Income
Expenditure
Ministry Acivities
Administrative Costs
Rent & Hire
Utility
Travel
Professional Fees
Accountancy
Total Expenditure
Net Surplus Before Tax
Corporation Tax Payable
Net Surplus After Tax		 2026
£
35,885
21,221
3,351
14,147
830
1,503
-
-
41,051
(5,166)
-
(5,166)		 2025
£
41,027
19,612
4,430
2,600
2,630
4,022
-
-
33,294
7,733
-
7,733

Page 5

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No. 1214429

Financial Report for the period to 31 March 2026

Statement of Financial Activities

Incoming Resources
General Donations
TIthes
Other Donations
Gift Aid
Total Incoming Resources
Outgoing Resources
Charitable Activities
Governance
Total Outgoing Resources
Net Incoming/(Outgoing) Resources
Transfer between funds
Funds Brought Forward
Funds Carried Forward		 Unrestricted
Restricted
Total Funds
Funds
Funds
2026
£
£
£
22,700
-
22,700
12,685
-
12,685
500
-
500
-
-
-
35,885
-
35,885
37,700
-
37,700
3,351
-
3,351
41,051
-
41,051
(5,166)
-
(5,166)
-
-
-
15,070
-
15,070
9,904
-
9,904		 Total Funds
2025
£
11,617
23,714
5,696
-
41,027
28,863
4,430
33,294
7,733
-
7,337
15,070

Page 6

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No. 1214429

Financial Report for the period to 31 March 2026

Balance Sheet as at 31 Mar 2026
Note
ASSETS
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
Total Current Assets
CREDITORS: Amounts falling due within
one year
7
NET CURRENT ASSETS
NET ASSETS
Reserves
Reserves represented by:
Unrestricted Funds
8
Restricted Funds		 2026
£		 £ 2025
£
-
12,525		 -
15,070
15,070
-
9,904
15,070		 -
15,070
12,525
2,621		 15,070
-
9,904
15,070
9,904
15,070
-
-
9,904
15,070

The financial statements were approved by the trustees on 04 Apr 2026 and signed on their behalf by:

Kojo Duodu Frimpong Mansoh

The notes to these accounts form part of these financial statements

Accounts compiled, based on representations of the trustees by: Valiant Waters Associates Accountants & Management Consultants 15 Marden Road Croydon CR0 3ET

Date: 04-Apr-26

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HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No. 1214429

Financial Report for the period to 31 March 2026

1 ACCOUNTING POLICIES

1a Basis of accounting

The accounts have been prepared under the historical cost convention in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and comply with the with the Companies Act 2006, and on accrual basis. The principal accounting policies adopted in the preparation of the financial statements are as follows:

1b Tangible fixed assets

Fixed assets costing in excess of £2,000 are capitalised and are shown at historical cost.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its estimated useful life, by the straight line method, over the following periods:-

Leasehold improvements over 3 years Computers over 3 years Fixtures, fittings and equipment over 4 years

No fixed asset above the £2,000 was purchased in the year, therefore no depreciation charge was due.

1c Taxation

The charity is liabile to meet its statutory obligations on Corporation Taxes Act 1988.

1d Pensions

No pension contribution is payable by the charity during the year.

1e Incoming resources

All incoming resources are included in the financial statement when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy, inclusive of VAT.

1f Outgoing Resources

All resources expended are included in the financial statement on an accrual basis inclusive of VAT.

1g Cash flow statement

The charity has taken advantage of the exemption in Financial Reporting Standard No 1 from producing a cash flow statement on the grounds that it is a small charity.

Page 8

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No. 1214429

Financial Report for the period to 31 March 2026

----- Start of picture text -----
2 INVESTMENT INCOME
Total Total
2026 2025
£ £
Bank interest receivable - -
- -
3 OPERATING SURPLUS
2026 2025
£ £
Surplus is stated after charging:
Auditor's remuneration
Audit services - -
Accountancy 775 350
775 350
----- End of picture text -----

Page 9

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No. 1214429

Financial Report for the period to 31 March 2026

4 STAFF COSTS

Employee costs during the year amounted to:
Wages and salaries
Redundancy costs
Social security costs
Pension costs		 2026
£
-
-
-
-
-		 2025
£
-
-
-
-
-

No employee engaged during the financial year.

5 TANGIBLE FIXED ASSETS

Improvements
to Leasehold
£
Cost
At 31 Jan 2026
-
Depreciation
At 31 Jan 2026
-
Net Book Amounts
At 31 Jan 2026
-
6
DEBTORS
Debtors and prepayments		 Computer
Equipments
£
-
-
-
2026
£
-
-		 Fixtures &
Fittings
£
-
-
-
2025
£
-
-		 Total
£
-
-
-

Page 10

Charity No. 1214429

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Financial Report for the period to 31 March 2026

7 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors - Taxation
Trade creditors - B/fwd from previous year
Accruals and Deferred income		 2026
£
-
-
-
2,621
2,621		 2025
£
-
-
-
350
350

8 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund Balances at 31 Jan 2026
are represented by
Net Incoming (Outgoing) Resources for the period
Accumulated Funds Brought Forward
Prior Year Adjustment
Funds Carried Forward		 Unrestricted Restricted
Total
Fund
Fund
Fund
2026
£
(5,166)
-
(5,166)
15,070
-
15,070
-
-
-
9,904
-
9,904		 Total
2025
£
7,733
7,337
-
15,070

9 CONTINGENT/OUTSTANDING LIABILITIES

No contingent or oustanding liabilities at the end of the year

10 COMMITMENTS AND GUARANTEES

No commitment or guarantee was given in the year

Page 11

HOUSE ON THE ROCK CHRISTIAN MINISTRY

Charity No. 1214429

Financial Report for the period to 31 March 2026

Independent Examiner's Report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the period as set out on pages 1 to 8.

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Responsibilities and basis of report

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 which gives me cause to believe that in, any material respect:

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.

Signature: AdeOmis-Adeyela Name: A Omisakin-Adeyela Designation: FAIA, CMA, MSc Date: 04 Apr 2026 Address: Valiant Waters Associates 15 Marden Road Croydon CR0 3ET

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