REGISTERED COMPANY NUMBER: 10836281 (England and Wales)

REGISTERED CHARITY NUMBER: 1173787

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

River Dee Community Church

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Statement of Financial Position

6

to

7

Notes to the Financial Statements

8

to

15

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal activity through the period under review was that of the advancement of the Christian Faith. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance when reviewing the charity's aims and objectives.

Public benefit

The trustees confirm that they have complied with their duty to have due regard to the commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Trustees are pleased to present this report for the past year, which has been a truly fantastic season in the life of RiverDee Community Church. It has been a year marked by faithful service, spiritual growth, and an increasing sense of excitement and momentum across our church community.

We are encouraged by the continued growth in church attendance over the year, reflecting both the commitment of our existing church family and the welcoming of many new people into the life of the church. In particular, we are delighted to see a noticeable increase in the number of young people attending and engaging with church life. Their presence brings energy, hope, and a strong sense of future to RiverDee Community Church.

Community engagement has grown significantly, with a clear buzz and excitement around the church and its activities. We are grateful for the many ways our church family has served both one another and the wider community, demonstrating generosity, compassion, and faith in action.

The Trustees would like to extend sincere thanks to all church members for their continued support and generosity throughout this season. Your commitment of time, talents, prayer, and financial giving has been vital in enabling the church to grow and flourish.

We also wish to express our heartfelt thanks to the Church Leadership Team for their ongoing support, dedication, and faithful commitment to RiverDee Community Church. Their vision, leadership, and care have been instrumental in guiding the church through a year of growth and opportunity.

The Trustees are satisfied that appropriate financial governance has been maintained throughout the year. We are grateful for the guidance, help, and support provided by Henry R Davis & Co, whose contribution has been greatly valued and appreciated.

Looking ahead, the Trustees are excited about the decision to send mission teams out in 2025. This marks an important step in the outward focus of the church, and we eagerly look forward to hearing about the trips and the impact they will have during the year ahead.

In conclusion, the Trustees give thanks for all that has been achieved this year and look forward with confidence and expectation to the continued growth and mission of RiverDee Community Church in the coming year.

Every Blessing Ben Betts

Senior Leader / Chair of Directors.

FINANCIAL REVIEW

Financial position

The results for the year are set out on page 5.

Reserves policy

River Dee Community Church maintains a contingency reserve account with Kingdom Bank (AOG) in Nottingham for the purpose of responding to any unforeseen emergencies, such as fall in membership, salaries etc.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The Trustees are the leadership of the Church, who have to be members of the Church and who are invited to join the leadership when the need arises. There are six Trustees, two of whom are Holding Trustees.

Besides being responsible for the spiritual well being of church members and people in the community, they are responsible for making sure that River Dee Community Church complies with charity law, that proper financial accounts are kept and independently reviewed, that meetings and decisions are recorded and that policies and procedures are developed and followed. The Trustees also ensure that River Dee Community Church adheres to the general tenets laid down by Assemblies of God of which River Dee Community Church is a member. The Trustees continue to comply with their duties having due regard to guidance on public benefit.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10836281 (England and Wales)

Registered Charity number

1173787

Registered office

Castle Street

Flint

Flintshire

CH6 5PF

Trustees

B L Betts

A Lloyd-Williams

Ms R Lloyd-Williams

Independent Examiner

Ms Zoe Devenport FCA FCCA

Henry R. Davis & Co. Limited

Chartered Accountants

Mechanics House,

12 Chester Road,

Pentre, Deeside

Flintshire

CH5 2AA

Approved by order of the board of trustees on 23 December 2025 and signed on its behalf by:

B L Betts - Trustee

Independent examiner's report to the trustees of River Dee Community Church ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ms Zoe Devenport FCA FCCA

Henry R. Davis & Co. Limited

Chartered Accountants

Mechanics House,

12 Chester Road,

Pentre, Deeside

Flintshire

CH5 2AA

23 December 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

50,161

-

50,161

62,494

Charitable activities

4

Church activities

59,416

-

59,416

63,768

Investment income

3

37

-

37

42

Total

109,614

-

109,614

126,304

EXPENDITURE ON

Raising funds

2,689

-

2,689

-

Charitable activities

5

Church activities

105,639

-

105,639

151,253

Total

108,328

-

108,328

151,253

NET INCOME/(EXPENDITURE)

1,286

-

1,286

(24,949

)

RECONCILIATION OF FUNDS

Total funds brought forward

337,747

793,679

1,131,426

1,156,375

TOTAL FUNDS CARRIED FORWARD

339,033

793,679

1,132,712

1,131,426

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

11

293,880

793,679

1,087,559

1,090,502

CURRENT ASSETS

Debtors

12

1,713

-

1,713

6,047

Cash at bank and in hand

45,422

-

45,422

36,981

47,135

-

47,135

43,028

CREDITORS

Amounts falling due within one year

13

(1,982

)

-

(1,982

)

(2,104

)

NET CURRENT ASSETS

45,153

-

45,153

40,924

TOTAL ASSETS LESS CURRENT LIABILITIES

339,033

793,679

1,132,712

1,131,426

NET ASSETS

339,033

793,679

1,132,712

1,131,426

FUNDS

14

Unrestricted funds

339,033

337,747

Restricted funds

793,679

793,679

TOTAL FUNDS

1,132,712

1,131,426

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 23 December 2025 and were signed on its behalf by:

B L Betts - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Cash donations are recognised on receipt. Income tax in relation to donations received under Gift Aid, are recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of the impending distribution, the amount is known and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the assets and is recognised in net income/(expenditure) during the year.

The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate or is there is significant change since the last reporting date.

The trustees consider that the estimated residual value of the freehold property is such that any depreciation charge would be immaterial. Consequently, no depreciation charge has been provided in the year.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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 restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

31.3.25

31.3.24

£

£

Offerings & appeals

43,474

20,366

Gift aid

6,687

42,128

50,161

62,494

3.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Bank interest received

37

42

4.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Activity

£

£

Rent from hire of premises

Church activities

59,416

63,768

5.	CHARITABLE ACTIVITIES COSTS

Direct

Costs (see

Support

note 6)

costs

Totals

£

£

£

Church activities

102,122

3,517

105,639

6.	DIRECT COSTS OF CHARITABLE ACTIVITIES

31.3.25

31.3.24

£

£

Trustees' remuneration etc

35,425

72,761

Staff costs

11,250

19,015

Insurance & licences

8,028

7,366

Rates, light & heat

5,696

6,627

Telephone

739

915

Postage and stationery

592

385

Missions

14,995

5,985

Equipment

2,996

2,221

Children & youth work

11,062

9,491

Coffee shop expenses

4,756

7,545

Repairs & renewals

1,177

4,646

Motor expenses

826

1,719

Green pastures

1,019

2,007

Staff training

150

120

Depreciation

3,411

5,573

102,122

146,376

7.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

£

Depreciation - owned assets

3,411

5,573

8.	TRUSTEES' REMUNERATION AND BENEFITS

31.3.25

31.3.24

£

£

Trustees' salaries

35,425

70,813

Trustees' social security

-

1,948

35,425

72,761

No remuneration was paid to the Trustees in their capacity as Trustees. However, Mr Betts, who is a current trustee, is also employed full time, by the company and are therefore in receipt of remuneration, as detailed above.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

9.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.25

31.3.24

Operational

4

6

No employees received emoluments in excess of £60,000.

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

62,494

-

62,494

Charitable activities

Church activities

63,768

-

63,768

Investment income

42

-

42

Total

126,304

-

126,304

EXPENDITURE ON

Charitable activities

Church activities

151,253

-

151,253

NET INCOME/(EXPENDITURE)

(24,949

)

-

(24,949

)

RECONCILIATION OF FUNDS

Total funds brought forward

362,696

793,679

1,156,375

TOTAL FUNDS CARRIED FORWARD

337,747

793,679

1,131,426

11.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

1,076,015

3,031

31,349

Additions

-

-

468

At 31 March 2025

1,076,015

3,031

31,817

DEPRECIATION

At 1 April 2024

-

1,403

21,719

Charge for year

-

325

2,020

At 31 March 2025

-

1,728

23,739

NET BOOK VALUE

At 31 March 2025

1,076,015

1,303

8,078

At 31 March 2024

1,076,015

1,628

9,630

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

5,590

4,250

1,120,235

Additions

-

-

468

At 31 March 2025

5,590

4,250

1,120,703

DEPRECIATION

At 1 April 2024

2,794

3,817

29,733

Charge for year

923

143

3,411

At 31 March 2025

3,717

3,960

33,144

NET BOOK VALUE

At 31 March 2025

1,873

290

1,087,559

At 31 March 2024

2,796

433

1,090,502

12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,713

3,918

Prepayments

-

2,129

1,713

6,047

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

72

Social security and other taxes

673

922

Accrued expenses

1,309

1,110

1,982

2,104

14.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

337,747

1,286

339,033

Restricted funds

Community Facilities Programme

793,679

-

793,679

TOTAL FUNDS

1,131,426

1,286

1,132,712

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

109,614

(108,328

)

1,286

TOTAL FUNDS

109,614

(108,328

)

1,286

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

362,696

(24,949

)

337,747

Restricted funds

Community Facilities Programme

793,679

-

793,679

TOTAL FUNDS

1,156,375

(24,949

)

1,131,426

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

126,304

(151,253

)

(24,949

)

TOTAL FUNDS

126,304

(151,253

)

(24,949

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.23

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

362,696

(23,663

)

339,033

Restricted funds

Community Facilities Programme

793,679

-

793,679

TOTAL FUNDS

1,156,375

(23,663

)

1,132,712

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

235,918

(259,581

)

(23,663

)

TOTAL FUNDS

235,918

(259,581

)

(23,663

)

15.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.