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2025-03-31-accounts

– Rora Christian Fellowship Trust Registered Charity 268681 – Annual Trustees report year ending 31.03.25

This is an annual report for Rora Christian Fellowship Trust (RCFT), registered at Rora House, Halford, Liverton, Newton Abbot, Devon, TQ12 6HZ.

Current Trustees: Mr Julian Harrison Mr Benjamin Khan Mrs Ruth Krolik Mr Peter Elks

Objectives & Activities

The objectives of RCFT are

Achievements & Performance

Groups, conferences and activities continued at Rora. Including large kids camps and conferences during the summer. The monthly youth club is also popular, with 35+ kids attending each month. Once again, we were able to take some of the young people to a youth weekend in Reading in February.

General maintenance work continued around the site and in the property.

The church has continued to visit a local Old Peoples Home once a month to hold a ‘church’ service for the residents, and also run ‘Open the Bible’ assemblies in 3 local primary schools.

Rora continued its partnership with the local Co-Op store in Liverton, and we were able to support local families with food parcels. This is a project that is continuing.

Finances

RCFT does not charge for use of the facilities, but ask for donations from visitors. RCFT does benefit from Gift Aid re-payments on appropriate donations. God has been faithful and provided all the finances required to complete all the work being carried out, and to keep the house running.

Rora Christian Fellowship Trust

Report and Accounts

For the year ended 31 March 2025

Rora Christian Fellowship Trust Report and accounts Contents

Page
Accountants' report 1
Profit and loss account 2
Balance sheet 3
Notes to the accounts 4-5
Detailed Income and expenditure account 6
Detailed schedule to Income and expenditure account 7-8

Rora Christian Fellowship Trust Accountants' Report

Report to the Trustees on the preparation of the unaudited accounts of Rora Christian Fellowship Trust for the Year ended 31 March 2025.

We have prepared the Income and Expenditure Accounts, without carrying out an audit, from the books and records provided to us by Rora Christian Fellowship Trust. We have received satisfactory answers to all of our questions and we confirm that the accounts on pages 2 to 7 are in accordance with the books and records.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

TS Partners Ltd Chartered Tax Advisors and Accountants

2-4 Gladstone Place Newton Abbot Devon TQ12 2AN

12 August 2025

1

Rora Christian Fellowship Trust Income and expenditure account for the year ended 31 March 2025

Notes
Income
General income
Cost of sales
Gross profit
Administrative expenses
Other operating income
Operating Surplus /(Deficit)
5
Excess of income over expenditure/ (expenses over income)
Excess of income over expenditure/ (expenses over income)
2025
£
129,280
(12,946)
116,334
(122,245)
-
(5,911)
(5,911)
(5,911)
2024
£
162,772
(20,553)
142,219
(143,513)
4,463
3,169
3,169
3,169

2

Rora Christian Fellowship Trust Balance Sheet as at 31 March 2025

Notes
Fixed assets
Tangible assets
3
Current assets
Cash at bank
Creditors: amounts falling due
within one year
4
Net current assets
Net assets
Capital and reserves
Income and expenditure account
5
2025
£
481,894
115,752
(1,918)
113,834
595,728
595,728
595,728
2024
£
478,929
124,628
(1,918)
122,710
601,639
601,639
601,639
2024
£
478,929
124,628
(1,918)
122,710
601,639
601,639
601,639
601,639
601,639
601,639

This statement of account was approved by the Trustees on 12 August 2025 and signed on behalf of theTrustees by:


Trustee

3

Rora Christian Fellowship Trust Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

These financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Charities Statement of Recommended Practice, as applicable to small charities.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and machinery 18% reducing balance Motor vehicles 18% reducing balance

No trustee received remuneration during the year.

3 Tangible fixed assets

Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Land and
buildings
£
451,781
-
451,781
-
-
-
451,781
451,781
Plant and
machinery
etc
£
52,790
9,575
62,365
35,182
4,893
40,075
22,290
17,608
Motor
vehicles
£
2,500
-
2,500
2,431
12
2,443
57
69
Fixtures
and fittings
etc
£
11,550
-
11,550
2,079
1,705
3,784
7,766
9,471
Total
£
518,621
9,575
528,196
39,692
6,610
46,302
481,894
478,929

During the year, the trust invested in the following improvements:

£4967 classified under plant and machinery for the installation of play park equipment.

£4,248 classified under plant and machinery for the installation of two new hot water boilers.

£359.98 classified under plant and machinery for two new ninja air fryers.

4 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 1,918 1,918

4

Rora Christian Fellowship Trust Notes to the Accounts for the year ended 31 March 2025

5
Unrestricted Funds
Net Income Resources fo
At 1 April 2024
Surplus/(Deficit) for the Year
At 31 March 2025
2025
129,280
601,639
5,911
-
595,728
2024
162,772
598,470
3,169
601,639

5

Rora Christian Fellowship Trust Income and expenditure account for the year ended 31 March 2025

Income
General income
Cost of sales
Gross profit
Administrative expenses
Other operating income
Excess of Income over Expenses/(Expenses over Income)
Excess of Income over Expenses/(Expenses over Income)
2025
£
129,280
(12,946)
116,334
(122,245)
-
(5,911)
(5,911)
2024
£
162,772
(20,553)
142,219
(143,513)
4,463
3,169
3,169

6

Rora Christian Fellowship Trust Schedule to the income and expenditure account for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

Income
Freewill offerings and gifts
Gift Aid
Book Sales
Camp Income
Cost of sales
Specific gifts passed on
Administrative expenses
Expenditure/Administrative expenses:
Housekeeping
Books
Travel and subsistence
Motor expenes
Gifts (Missionary/Speakers)
Gifts
Cleaning materials
Food
Medicines
Premises costs:
Repay Rent / Horse Trailer
Water rates
Council tax
Cleaning
Light and heat
Waste disposal
General administrative expenses:
Telephone and internet
Printing, postage and stationery
Books, medals and prizes
Licences
Subscriptions
Bank charges
Insurance
Garden expenses
Pest control
Repairs and maintenance
Play Park Inspection & Maintenance
Thirty One Eight (DBS Checks)
Depreciation
Website Costs
Digger / Tractor Maintenance etc
Mower Maintenance & Fuel
Olive Wood Sales (Echoes of Service)
Sundry expenses
2025
£
110,374
5,796
272
12,838
129,280
12,946
764
-
823
1,832
13,787
2,600
2,366
10,486
5
32,663
600
1,950
4,665
1,527
24,571
2,065
35,378
2,093
327
826
170
349
135
6,807
242
1,736
23,761
132
378
6,610
600
1,442
1,559
78
973
2024
£
146,794
5,835
563
9,580
162,772
20,553
1,332
28
-
2,007
24,033
6,824
684
12,444
-
47,352
600
1,263
4,457
1,832
27,980
2,715
38,847
2,315
531
1,256
252
329
202
6,650
482
1,416
28,634
130
444
5,959
930
942
-
202
316

7

Rora Christian Fellowship Trust Schedule to the income and expenditure account for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

Training costs
Projects & Actvities:
Bore Hole In Malawi
Girls house party activities
Boys camp activities
Legal and professional costs:
Accountancy fees
Other legal and professional
Other operating income
Other operating income
2025
£
165
48,383
-
330
1,405
1,735
1,827
2,259
4,086
122,245
-
2024
£
16
51,006
275
1,811
2,304
4,390
1,918
-
1,918
143,513
4,463

8

. Independent Examiner's Report on the Accounts (Accruals Accounts) C Is'f inY¥i CcLJJaSII Ie fRosr Report to the trusteesjmembers OF. On accounts for the year ended: Set out on pages: Respertlve re5pon51bllltles of trustees The charlty's trustees are responslble for the preparat￿￿ of the iccovnts. and examlner The charlty's trurtees conslder that an audlt Is not requlred for the year (under sectlon 43(2) of the Charltle5 Ac¢ 1993 {the Act) and that an Independent examSnatlon Is Treeded.. It b my responslblllty to: examlne the accounts (under sectlon 43(3) of the Act).. to follow the procedures lald down In the General Dlrettions glven by the Charlty Commtssloners (under sertlon 43(7}(b) of the Act). and to state whether parfcular matter5 have come to my attentlon. Basls of Independent examlner's ststement My exatnlnatton was carrled out Ill accordance wlth Gener￿ Dlrertlons given by the Charlty.Comm1551oners. An examlnatlon Inclvdes a revSew of the acCoun￿ng records kept by the charlty and a comparlson of the accounts presented wlth those records. It al&0 Includes consldtratlon of any unusual items gr dlsclosures In the accounts, and seeklng explanatlons from the trustees concernlng any suth matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlL and consequently I do not Lxpress an audlt oplnlon on the accounts. Independent examlner's statement In connertlon wlth my examlnatlon. no matter h&$ come to my attentlon. (1) whlch me reasonable cause to belleve that In any mater131 respert the regulreTnents: to keep accoundng records In accordance wlth sectlon 41 of the 1993 A¢. and to prepare accounts which accord with the accounttng record5 and comply wlth the accountlng re9ulrements of the Att have not been meL or to whlch. In my oplnlon, attenuon should be drawn In order to enable a proper understandlng of the accounts to be reached. (2) Signed.. Date: Lo15 Nam Relevant professlonal qualiflcatlon or body: SciCA4¥ritsJ cf (¥CLL%y%rri.￿fi fÉ c 'i_ L+ a￿D3rDe4C Pu4£L Address: