_For internal purposes only_
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 5 APRIL 2025**
**Charity Number 801580**
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
_For internal purposes only_
## **Contents**
|Trust Information|**2**|
|---|---|
|Trustees' Report|**3**|
|Statement of Trustees' Responsibilities|**5**|
|Indpendent Examiner's Report|**6**|
|Statement of Financial Activities|**7**|
|Balance Sheet|**8**|
|Notes to the Financial Statements|**9**|
Page 1
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
_For internal purposes only_
## **Legal and Administrative Information**
|**Trustees**|L Cantle|
|---|---|
||G Kittle|
||K Norman|
|**Charity Number**|801580|
|**Principal address**|59 Cheapside West|
||Rayleigh|
||Essex|
||SS6 9DE|
|**Independent Examiners**|Connah Goldsworthy|
||First Floor East Suite|
||Cottis House|
||Rochford|
||Essex|
||SS4 1BB|
Page 2
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
## **(Reg. Charity No. 801580)**
## **Annual Report for the Year ending 5th April 2025**
## **Charitable purpose and public benefit**
The purpose of the Trust is to promote the Christian religion by such legally charitable means as the Trustees shall in their discretion think fit. The advancement of education and the relief of poverty and such other charitable objects as the Trustees may from time to time decide are in keeping with the purposes for which the charity is established with particular emphasis on the Rayleigh, Essex area. RCMT currently has 3 Trustees, Keith Norman, Geoff Kittle and Lawrence Cantle. No expenditure has been incurred on behalf of any of the Trustees.
The continued main focus of the RCMT Charity this year has been to facilitate the work of ‘The Church at the Megacentre’ through the provision of the charity status and access to banking arrangements. The Church at the Megacentre has very similar charitable objectives to RCMT but also works to support refugees in the south-east Essex area, especially from Ukraine and South America. The Church also contributes funds to other UK based charities, with objects in harmony with those of RCMT, delivering aid to Peru, Ukraine and Gaza (total expenditure in this respect was £8,760).
Most of the activities of The Church at the Megacentre are facilitated by volunteers attending the Church but with the help of one part-time paid position. Total employment costs incurred were £4,710. The Church at the Megacentre is now registered as an independent charity within the Baptist Union. For tax purposes, The Church at the Megacentre was registered as a charitable Company by HM Revenue and Customs with effect from 17[th] March 2025 **(HMRC Charities reference number: ZD41740).** Going forward, The Church at the Megacentre and the Rayleigh Christian Ministries Trust will submit separate annual accounts.
In planning its activities, the Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
## **Financial Review**
Unrestricted income forthe year was £35,030, and £28,723 was spent on furthering the objectives of the Trust. This combination of income and expenditure resulted in net incoming resources of £6,307 for the year. No Restricted funds were received during the year. The total balance of restricted funds held at the end of the year was £0.
Page 3
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
## **(Reg. Charity No. 801580)**
## **Annual Report for the Year ending 5th April 2025**
## **Reserves**
Funds given to the Trust for specific purposes, mainly in the form of donations, are strictly allocated for that purpose and do not form part of the general reserves. Due to the ongoing minimal future commitments, and with regular income, the trustees consider there is no requirement to hold a specific target as formal reserves. Reserves as such are held as part of unrestricted funds.
## **Risk Management**
The Trustee Board examine the major risks that the charity faces each financial year when preparing and updating its strategic plan. The Trust has developed systems to monitor and control these risks and to mitigate any impact that they may have.
Signed on behalf of the Board of Trustees.
……………………………………. Dated ……………………………. 15-Apr-26 K. Norman – Trustee
Page 4
**RAYLEIGH CHRISTIAN MINISTRIES TRUST**
**STATEMENT OF TRUSTEES' RESPONSIBILITIES**
**YEAR ENDED 5 APRIL 2025**
## **THE TRUSTEES**
The Trustees who served on the charity committee during the period are set out on page 2.
The Trustees are responsible for the recruitment of any new trustees.
## **RESPONSIBILITIES OF THE TRUSTEES**
The Charities Act requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the charity at the end of the year and of the surplus or deficiency for the year then ended.
In preparing those financial statements, the Trustees are required to select suitable accounting policies, as described on page 9, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The Trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. The Trustees 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.
Page 5
**RAYLEIGH CHRISTIAN MINISTRIES TRUST**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
## **YEAR ENDED 5 APRIL 2025**
I report on the accounts of the trust for the year ended 5 April 2025, which are set out on pages 7 to 11.
## **RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER**
As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of Section 145 of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 145(5) (b) of the Act, 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 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 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 connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the Act; and
- to prepare accounts which accord with the accounting records and to comply with the requirements of the 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.
…………………………………….. First Floor East Suite **E C PARKER FCCA** Cottis House **Connah Goldsworthy** Locks Hill **Chartered Certified Accountants** Rochford Essex SS4 1BB …………………………………….. 15-Apr-26 **Dated**
Page 6
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
## **Statement of Financial Activities for the year ended 5 April 2025**
## **SUMMARY INCOME AND EXPENDITURE ACCOUNT**
|**Unrestricted**
**Notes**
**funds**
**INCOMING RESOURCES**
**£**
Donations & legacies
2
22,615
Activities in furtherance of the
charity's objectives
3
-
Other incoming resources
4
12,415
**Total Income**
35,030
**RESOURCES EXPENDED**
**Cost of generating funds**
Fundraising and publicity
-
**Charitable expenditure**
Costs of activities in furtherance of the
charity's objects:
Staff costs
4,710
Church expenditure
11,824
Donations
11,589
Management and administration
600
Support Costs
-
**Total resources expended**
5
28,723
**Net incoming resources before transfers**
6,307
Transfers between funds
-
**Net incoming resources / (resources expended)**
**before other recognised gains and losses**
6,307
**Net movement in funds**
6,307|**Unrestricted**
**Notes**
**funds**
**INCOMING RESOURCES**
**£**
Donations & legacies
2
22,615
Activities in furtherance of the
charity's objectives
3
-
Other incoming resources
4
12,415
**Total Income**
35,030
**RESOURCES EXPENDED**
**Cost of generating funds**
Fundraising and publicity
-
**Charitable expenditure**
Costs of activities in furtherance of the
charity's objects:
Staff costs
4,710
Church expenditure
11,824
Donations
11,589
Management and administration
600
Support Costs
-
**Total resources expended**
5
28,723
**Net incoming resources before transfers**
6,307
Transfers between funds
-
**Net incoming resources / (resources expended)**
**before other recognised gains and losses**
6,307
**Net movement in funds**
6,307|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
0
0|**Total**
**2025**
**£**
22,615
-
12,415
35,030
-
4,710
11,824
11,589
600
-
28,723
6,307
-
6,307
6,307|**Total**
**2024**
**£**
30,134
-
6,633|
|---|---|---|---|---|
|||||36,767|
|||||-
12,808
16,799
15,057
600
-|
|||||45,264|
|||||(8,497)
-|
|||||(8,497)|
|||||(8,497)|
|Fund balances at 6 April 2024|14,440|0|14,440|22,937|
|Fund balances at 5 April 2025|20,747|-|20,747||
|||||14,440|
Page 7
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
## **Balance Sheet as at 5 April 2025**
||||**2025**||**2024**|
|---|---|---|---|---|---|
||**Notes**|**£**||**£**||
|**Current assets**||||||
|Debtors||5,628|||-|
|Cash at Bank and in hand||16,319|||15,640|
|||21,947|||15,640|
|**Creditors**||||||
|Amounts falling due within one year|8|1,200|||1,200|
|**Net current assets**||||20,747|14,440|
|**Total assets less current liabilities**||||20,747|14,440|
|**Creditors: amounts falling due after**||||||
|**more than one year**||||-|-|
|**Net assets**||||20,747|14,440|
|**Income funds**||||||
|Unrestricted Funds|9|||20,747|14,440|
|Restricted Funds|9|||-|-|
|||||£20,747|£14,440|
Approved by the trustees on _______________________ 15-Apr-26
**………………………………………………….** ……………………………………………… K Norman L Cantle **Trustee Trustee**
Page 8
**RAYLEIGH CHRISTIAN MINISTRIES TRUST**
## **Notes to the financial statements for the year ended 5 April 2025**
## **1 Accounting policies**
## **1.1 Basis of preparation of accounts**
The financial statements have been prepared under the historical cost convention and applicable accounting standards. They have been prepared in accordance with Accounting and Reporting by Charities:statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2022.
Rayleigh Christian Ministries Trust meets the definition of a public benefit entity under FRS 102.
## **1.2 Going Concern**
The trustees consider that there are no material incertainties about the Trust's ability to continue as a going concern.
## **1.3 Cash Flow**
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirements to prepare such a statement.
## **1.4 Incoming resources**
Income represents the total amount receivable by the charity from all sources including Income Tax repayments.
## **1.5 Resources expended**
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these resources.
**1.6 Expenditure on management and administration of the charity** Administration expenditure includes all expenditure not directly related to the charitable activity or fundraising ventures. This includes costs of running office premises and staff salaries for administrative staff and audit fees.
Page 9
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
## **Notes to the financial statements**
## **for the year ended 5 April 2025**
|**2**
**Donations and legacies**
Donations and gifts
**3**
**Activities in furtherance of the charity's activities**
Grants receivable for charitable activities
**4**
**Other incoming resources**
Gift Aid repayments
Sundry income
**Staff**
**5**
**Total resources expended**
**costs**
**£**
Charitable expenditure:
Staff costs
4,710
Church expenditure
-
Donations
-
Fund raising costs
-
Management and administration
-
Support Costs
-
4,710|**Other**
**costs**
**£**
-
11,824
11,589
-
600
-
24,013|**2025**
**£**
22,615
**2025**
**£**
-
**2025**
**£**
12,415
-
12,415
**2025**
**£**
4,710
11,824
11,589
-
600
-
28,723|**2024**
**£**|
|---|---|---|---|
||||30,134|
||||**2024**
**£**
-|
||||**2024**
**£**
6,633
-|
|||||
||||6,633|
||||**2024**
**£**
12,808
16,799
15,056
-
600
-|
||||45,263|
## **6 Trustees**
During the year there are no payments made to the Trustees of the charity.
## **7 Employees**
## **Number of employees**
|The average number of employees analysed by function, were:-
Support work
There were no employees whose annual emoluments were £50,000 or more.|**2025**
**Number**
1|
|---|---|
|||
Page 10
## **RAYLEIGH CHRISTIAN MINISTRIES TRUST**
## **Notes to the financial statements for the year ended 5 April 2025**
|**8 Creditors: amounts falling due within one year**
Accruals and deferred income|**2025**
**2024**
**£**
**£**
1,200
1,200
1,200
1,200|
|---|---|
## **9 Analysis of net assets between funds**
|**Unrestricted Designated**
**Fund**
**Fund**
**£**
**£**
Current assets
14,440
-
Creditors: amounts falling due within one year
-
-
14,440
-|**Restricted**
**Fund**
**Total**
**£**
**£**
-
14,440
-
-
-
14,440|
|---|---|
Page 11