REGISTERED CHARITY NUMBER: SC004170
Report of the Trustees and
Financial Statements for the Period 1 April 2024 to 31 July 2025
for
Community of the Risen Christ
O'Haras Chartered Accountants Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU
Community of the Risen Christ
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forContentsof the Financial Statements , the Period 1 April 2024 to 31 July 2025 ee,
an . : Page Report of the Trustees : 1 to 4 Independent Examiner's Report 5 Statement ofFinancial Activities 6 Notes to the Financial Statements 8 to 11 Detailed Statement of Financial Activities 12
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Community of the Risen Christ
Report of the Trustees for the Period 1 April 2024 to 31 July 2025
The trustees present their report with the financial statements of the charity for the period 1 April 2024 to 31 July 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 objectives of the charity are:
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Support of our members living their Christian life,
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Support of staffing and resourcing of outreach work in schools and universities in the West of Scotland, - Supporting community members who assist in outreaching work and projects undertaken by Christian communities in other countries,
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the provision, support and advice to international Christian youth programmes,
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the delivery of teaching events and support to people considering the Christian faith, and
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the provision of support and almsgiving to charitable works for under privileged.
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Community of the Risen Christ
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Report of the Trustees
for the Period J April 2024 to 31 July 2025
ACHIEVEMENT AND PERFORMANCE
Charitable activities
We are delighted with how much we have achieved over the past year, and we thank God for His provision and blessings. 2024/25 has allowed us to continue in our goal of being "Disciples on Mission".
We have continued building our "Pillar Teams" to support us in our Community way of life. Our main teams are as follows: , - Way of Life
~ Youthbridge & Young People
- Family Life ~ Mission - Leadership Development - Teaching & Formation
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Some notable events and achievements in 2024/25 for CRC are as follows:
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Way of life . 7 Our Community Lord's day. celebrations bring together our common prayer and fellowship aims as we support one another in our way of life. . Our community Christmas party. and Easter Gathering are great celebrations of the life we share and support one another in this Community call. At our Easter gathering in 2024, we were delighted to have six people either join or deciding to make a fuller commitment to the community. - In May 2025, we hosted an. international football tournament from related communities around Europe. This was a wonderful weekend of sport, prayer and fellowship. Youthbridge.and young people a as | . 7 - a a In June of. 2024, around 50 young people attended the Sentry Holiday at Whitaugh Park - we did this again in 2025. In October, we supported high school aged youths to attend a retreat in’ Ireland. In February 2025, young people from our community were supported to attend a Kairos retreat weekend. We continued our employment of a part time youth worker to support this ministry, we took on a full time youth worker and sponsored. expenses for a mission. -volunteer serving inour youth ministries. Co ; 7 . We have established programmes during each meeting for children aged from 18 months all the way through to high volunteersschool. This.runninghelps this.them Weparticipaté.and also had our Octoberenjoy, light the party,life of summerthe community. sports daysWe andhave socials.purchased resourcesBeto, support Mission . In September 24, we hosted Kairos young people from over Europe for training in mission work. Also in September 24, we-ran an.Alpha Parenting course*over several weeks in a local church hall. Arourid.20 parents regularly attended and learit how to be supported in raising Christian families. * , In December 2024, our annual Men's Advent Night Social and Woman's Advent night in Clarkston Halls took place. These were advertised in local Churches and online and were well attended. There was also a Women's Lenten night ‘arid Men's Lenten night, and a Summer Brunch that were advertised to local churches and again well attended. oe Leadership. Development , We have expanded our leadership development team and have great engagement with this group as we look to help the next'generation of leaders learn and:grow into this role. AB ao Teaching and Formation oe ” Page 2
Community of the Risen Christ
.
Report of the Trustees for the Period 1 April 2024 to 31 July 2025
In January 25, our whole community tooka retreat in Stirling with prayer, fellowship, teaching and community building.
We also have ongoing formations program for those discernmg membership of the community
Further thoughts
We are delighted with the past year. As a small charity our goal is to support and encourage our members. We are always open to individuals and families that want to join us. All our events are open and publicised. All these celebrations and events were supported and attended magnificently by both members and guests and, as per previous years, this confirms to us we are achieving what our members and guests are asking for.
We continue to support Sentry with volunteer and financial assistance in reaching school aged children around our local parish.
We continue to support and resource NET Scotland with both volunteers and financial assistance in reaching many thousands of young people and introducing the Gospel message.
We continue to support Youth Initiatives Scotland based in a Glasgow school, who work with young people to inspire and encourage them to make valuable contributions to their local communities.
We have continued to open our events and make them accessible for all and we cherish our intergenerational life and style.
FINANCIAL REVIEW
Financial position
At the year end, the charity held total unrestricted reserves of £128,025 (2024: £127,863). aaa
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Reserves policy
It is the policy of the trustees to hold adequate cash reserves to cover at least twelve months running costs and grant commitments. The trustees are satisfied with the current level of reserves.
FUTURE PLANS
We will continue to support the work of NET Scotland and YI Scotland both financially and with volunteers. We will support our local and International Youth events allowing our young people to attend and grow in the Christian faith. We will be working with and developing our volunteer base in our youth ministry and developing our own leadership and succession planning for the future.
We will continue to look for suitable premises to either buy or rent to establish a 'Centre’ for our Community meetings and events, while continuing to establish our Pillar Teams, who help build our Community for the future.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
Trustees are appointed from the members of the Community. The nominations are recommended to the Leadership Team, the Finance Committee and the trustees of the Community by the Chair of the Trustees. If said nominations are approved they require to be ratified at the Annual General Meeting or at an Extraordinary General Meeting by the majority of the registered members of the Community present at said meeting.
Decision making
All decisions are made by the trustees at meetings held regularly and also by regular contact throughout the year.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
S$C004170
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Community of the Risen Christ
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Report of the Trustees forthe Period 1 April 2024 to 31 July 2025
Principal address 142 West Nile Street Glasgow ; G12RQ. Trustees J Coyle _ : D Kelly D Dunlop (resigned 5.11.24) S'Holmes ; M Jordan (resigned 30.9.24) M Sutton (appointed 29.11.24)
Independent Examiner O'Haras Chartered Accountants Radleigh House 1 Golf Road o, Clarkston Glasgow — G76 7HU
oo
Approved by order of the board oftrustees on MALES ovo and signed on its behalf by:
p = ay . Ja nee
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Independent Examiner's Report to the Trustees of
Community of the Risen Christ .
I report on the accounts for the period 1 April 2024 to 31 July 2025 set out on pages six to eleven.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations °
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.
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at ?
J al Pee
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John O'Hara CA The Institute of Chartered Accountants of Scotland
O'Haras Chartered Accountants Radleigh House 1 Golf Road Clarkston Glasgow G76 THU Date: oo Balad tberd (5
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Community of the Risen Christ
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Statement of Financial Activities for the Period 1 April 2024 to 31 July 2025
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|---|---|---|---|---|
|Period|
|1.4.24|
|mo|a|to|Year Ended|
|31.7.25|31.3.24|
|Unrestricted|Total|
|:|fund|funds|
|7|.|Notes|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|194,311|135,500|
|EXPENDITUREON|_..-|
|Charitable|activities|
|Charitable|activities|-|194,149|147,690|
|NET INCOME/EXPENDITURE)|162|(12,190)|
|RECONCILIATION OF FUNDS|
|Total|funds brought forward|“|127,863||140,053|
|TOTAL FUNDS CARRIED FORWARD|128,025|127,863|
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The notes form part of these financial statements
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Community of the Risen Christ
Balance Sheet 31 July 2025
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|---|---|---|---|---|---|
|:|2025|2024|
|Unrestricted|Total|
|fund|funds|
|Notes|£|£|
|FIXED ASSETS|
|Tangible|assets|5|1|1|
|CURRENT|ASSETS|
|Cash|at bank|129,464|131,462|
|CREDITORS|
|Amounts|falling|due within one year|6|(1,440)|(3,600)|
|NET CURRENT ASSETS|128,024|127,862|
|TOTAL ASSETS LESS CURRENT|
|LIABILITIES|128,025|127,863|
|NET ASSETS|128,025|127,863|
|FUNDS|7|
|Unrestricted funds|128,025|127,863|
|TOTAL FUNDS|128,025|127,863|
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The fynancial statements were approved by the Board of Trustees and authorised for issue on DLL Bocuse and were signed on its behalf by:
D Kelly - Trus'i, Holmes - Trustee M Sutton - Trusiee
The notes form part of these financial statements
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Community of the Risen Christ
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Notes to the Financial Statements for the Period 1 April 2024 to 31 July 2025
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1. | ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities and Trustee Investment (Scotland) Act 2005. 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 canbe measured reliably. 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 - ' - . The tangible fixed assets are fully depreciated. , Taxation : oe i a . The charity is exempt from tax on its charitable activities. Fund accounting a — Untestricted 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 ofthe nature and purpose ofeach fund is included in the notesto the financial statements. Debtors Sot Bubs ae Short term debtors are measured at transaction. price, less any impairment. Loans receivable are measured initially at fair value, net of:ttansaction costs, and are measured. subsequently at amortised cost using the effective interest method, less any impairment. — a 2. | TRUSTEES' REMUNERATION AND BENEFITS . There were no trustees' remuneration or other benefits for the. period ended 31 July 2025 nor for the year ended 31 March 2024. ‘ /
Trustees' expenses
There were no trustees' expenses paid for the period ended 31 July 2025 nor for the year ended 31 March 2024.
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Community of the Risen Christ
| Notes to the Financial Statements - continued | Notes to the Financial Statements - continued | |
|---|---|---|
| forthe | thePeriod 1 April2024 to31 July2025 | |
| 3. | COMPARATIVESFORTHE STATEMENTOFFINANCIALACTIVITIES | |
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOMEANDENDOWMENTSFROM | ||
| Donationsandlegacies | 135,500 | |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Charitable activities | 147,690 | |
| NETINCOME/(EXPENDITURE) | (12,190) | |
| RECONCILIATIONOFFUNDS | ||
| Totalfundsbroughtforward | 140,053 | |
| TOTALFUNDS CARRIEDFORWARD | 127,863 | |
| 4, | INDEPENDENTEXAMINERS' FEE | |
| Feespaidtotheindependentexaminerintheyearended31 July2025were£1,200 (2024: £1,200). | ||
| 5. | TANGIBLEFIXEDASSETS | |
| Plantand | ||
| re | machinery | |
| £ | ||
| COST | ||
| At 1 April2024and31 July2025 | 16,167 | |
| DEPRECIATION | ||
| At 1 April:2024 and31 July2025 | 16,166 | |
| NETBOOKVALUE | ||
| At31 July2025 | 1 | |
| At31March2024 | 1 |
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Community of the Risen Christ
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Notes to the Financial Statements - continued for the Period 1 April 2024 to 31 July 2025
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|6.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|
|2025|2024|
|OS|
|£|£|
|Other|creditors|1,440|3,600|
|7.|MOVEMENT|IN FUNDS|
|Net|
|movement|At|
|At|1.4.24|in|funds|31.7.25|
|£|£|£|
|Unrestricted|funds|
|General fund|127,863|162|128,025|
|TOTAL FUNDS|127,863|162|128,025|
|Net movement in funds, included in the above are|as follows:|
|Incoming|Resources|Movement|
|resources|expended.|in funds|
|Unrestricted|funds|
|General fund|194,311|(194,149)|162|
|TOTAL FUNDS|||194,311|(194,149)|162|
|Comparatives|for movement in funds|
|7|.|, -|Net|:|
|i|-.|movement|At|
|At|1.4.23|in|funds|31.3.24|
|Unrestricted|funds|
|General fund|140,053|(12,190)|127,863|
|TOTAL FUNDS|140,053|(12,190)|* 127,863|
|Comparative net movement in finds,|included in the above are as follows:|
|_|Incoming|Resources|Movement|
|resources|expended|in funds’|
|Unrestricted|funds|
|Pa|
|General fund|135,500|(147,690)|(12,190)|
|TOTAL FUNDS|135,500|(147,690)|(12,190)|
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Community of the Risen Christ
Notes to the Financial Statements - continued for the Period 1 April 2024 to 31 July 2025
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 July 2025.
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Community of the Risen Christ
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|---|---|---|---|---|
|Detailed Statement of Financial Activities|
|for the Period|1|April 2024|to 31|July 2025|
|;|a|Period|
|1.4.24|
|to|Year En|ded|
|ae|31.7.25|31.3.24|
|£|£|
|INCOME AND ENDOWMENTS|
|Donations|and legacies|
|Donations,|,|,|141,582|106,381|
|Gift aid|52,729|29,119|
|a|194,311|135,500|
|Total incoming resources|194,311|135,500|
|EXPENDITURE|
|Charitable activities|
|Wages|82,740|59,671|
|Rent|and office|costs|15,214|8,800|
|Sundries”|4,301|9,423|
|Our Community Life|:|38,899|20,009|
|Missions and pledges|38,677|39,868|
|Travel|12,878|8,719|
|a|||192,709|146,490|
|Support costs.|
|Governance costs|
|Accountancy and legal fees|1,440|1,200|
|Total resources expended|194,149|147,690|
|Net income/(expenditure)|162|(12,190)|
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This page does not form part of the statutory financial statements
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