## **Trustee’s Annual Report & Financial Statements** For the period ending 31[st] December 2024 Scottish Registered Charity SC007831 Peter Hall Finance & Accounting Solutions _Certified Public Accountant UK 10227712A_ 1 ## **Report and Financial Statement** FOR THE YEAR ENDED 31[st] December 2024 ## **CONTENTS** |Trustees Report|3-6| |---|---| |Independent Examiner’s report|7| |Statement of Financial Activities|8-10| |Other|11| 2 ## **TRUSTEES ANNUAL REPORT** The Trustees have pleasure in presenting their report for the financial year ending 31[st] December 2024. ## **REFERENCE AND ADMINISTRATION DETAILS** **Charity Name:** Dundee Full Gospel Church **Charity Number:** SC007831 **Constitutional form:** Unincorporated Association **Constitutional form date** : 2[nd] March 1966 **Principal Address:** 58 Constitution Street, Dundee, DD3 6NE Scotland. UK. **Charity Trustees:** **Bankers:** HSBC Banking Corporation. 25-29 Murraygate, Dundee, Angus DD1 2EE **Senior Staff member responsible for day-to-day management of the charity:** The charity has income below £250,000, and as such is eligible to prepare its accounts on a “Receipts & Payments” Basis. The governing document does not require the charity to prepare fully accrued accounts and neither does it require an audit. The accounts have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (the SORP) issued by the Office of the Scottish Charity Regulator in its role as a SORP-making body, recognised by the Financial Reporting Council. The charity has had the accounts independently examined by Peter Hall of “Peter Hall finance & accounting solutions”, Tillicoultry, Clackmannanshire. FK13 6DR ## **STRUCTURE, GOVERNANCE, MANAGEMENT** **Governing document:** “Dundee Full Gospel Church” was recognised as a Scottish charity with effect from 2[nd] March 1966. The Trust is administered in accordance with the terms of the Trust Deed. **Organisational structure and decision-making process:** The Trustees are the managerial arm of the charity. They meet regularly and make decisions for and on behalf of the church. Major decisions of a managerial and financial nature are minuted. **How trustees are appointed and recruited:** The Trustees were those appointed on the establishment of the trust and represent the minimum number required. Appointment and removal is in accordance with the Trust Deed which requires that appointment is approved by unanimous agreement of the existing trustees and removal of any trustee by the unanimous agreement of the others. 3 **Risk Management:** The church is financially solvent. It is considered by the Trustees that there is no foreseeable risk where the charity is exposed. There is enough cash to pay all its foreseeable debts. **Affiliations and connections:** The charity is affiliated with the “Assemblies of God, Great Britain”. (“Assemblies of God” is a company limited by guarantee (No. 2873415) registered in England, having its registered office at Gf/Fl2 No.1-2 The Cottages, Deva Centre, Manchester, England, M3 7BE, and is also a registered charity (No. 1032245)). ## **OBJECTIVES AND ACTIVITIES** **The Purpose of the charity as set out in the Governing document:** The purpose of the charity is the advancement of religion; provision of assistance to those in need through age, illhealth, disability, financial hardship or other disadvantage. The church building is located in the Hilltown area of Dundee and is a central focal point for the local community. ## **Summary of the main activities in relation to those purposes:** The charity helped several people in the community through counselling and practical help. The Church conducts meetings to provide a place of worship, a focal point of church fellowship; whether digitally or locally, training and guidance. Please see “Achievements and performance” on how this was carried out during the COVID19 lockdown. **Volunteers:** The charity would not be able to function without the help of volunteers in the areas of supervision of children, music, serving and cooking, teaching and maintenance. The Trustees would like to thank all volunteers for their invaluable contribution to the life of the church and/or charity. The Trustees acknowledge that service to the public benefit would not be possible with these volunteers. ## **ACHIEVEMENTS AND PERFORMANCE** This report is to give an idea of the duties and responsibilities that were covered during the year 2024 at Dundee Full Gospel Church. We continue to carry out the church service every Sunday by providing a worship service to the congregation. We also continued to provide an online service to those unable to attend the physical gatherings. We also carried out a Children’s church that ran parallel to the sermon during the Sunday worship service. This would provide a service to usually 10-15 children in the age range of 4-11 & separate group of 5-10 Children from the age range of 11-16. The church also continues to provide a children’s creche for the age group 0-4 during the Sunday worship service. The church also meets together every Tuesday evening for a time of prayer from 7pm-9pm. The church was providing a Teaching series on the Zoom platform on Thursday nights from 8pm-10pm, The pastoral ministry also continued to provide counselling where necessary & conducting funerals when this is also needed. 4 FINANCIAL REVIEW At the close of the ieporting peIiod on 31st Decembei 2024, die Chi￿ch'S ￿￿lICi￿1 position Tr"as as follo￿7s.. Income: Total ieceipts foi tlie Feat iveie £51,765, inciease of 7.20/0 compared to £48,272 in tlie PLei'ioiis 17exr. ExpeLidittlle". Tot21 palymeiits foi the yeai 117eie £54,902, Iti illciease of 3.90/0 compALed to £52,818 ILI tlie piel"Joi￿ fvdi. Nct Rcsidt.. TIu5 Icsidtcd in iict pavtncnts of £3,137, a dccicasc fioni nct paymciits of £4,545 in the plloi Feat. SolvencF. The Chillch ren]ains solFeJ]t witli a bat]L account balance of £20,498 at the end of the t￿2￿CIal ve￿, con]pared to £23,635 at 31 Decembei 2023. The Clii]icb has no debt. Payments to Tnistees or Related Persons Paymellts to Trnstee ￿ were as follows.. Name D•tslls 2024 2023 Wage £22.256 £21A47 Training, Travel. Reimbursements £813 £967 Telephone £180 £195 Tliese palryneiirs ii-eie made 10 iti Iiis capacit! as Pastor ￿ld iiot as a Tiustee. lias c1105en to pay lus pciision ftom lus iiet ipage, and the chI￿clI does Ilot coiitLibiiie 10 i pellsioll scheme oll Iiis behalf. Designated Donations A total of £1,350 was ieceived as desig1￿ted donations diitiiig the ye￿. Tliese fi￿dS Tr'eie allocared as follo￿.$.. "Hope Centte Dundee" Charitr. £l,O(K) (from Gate Chuich Intemationat) ￿]d £250. 'Youllg Liolls" AlinisttF. £100. The donation5 to "Hope Centie Dtindee" weie p%id diiecdy to the chatity ￿la iiidiided undei the "Cliaiitable Coiitiibiitiolls" eipeLise caregoi}-' Additionall!, a doiration of £l,O(K) was made to￿ in India, which is also iecoided iuidci 'Cliaiitablc Coiitijbiitioiis." ## **Acknowledgments** The Trustees extend their heartfelt gratitude to the contributors whose generosity supports the ongoing work of the church. Special thanks are given to Gate Church International for their generosity toward the “Hope Centre Dundee” Charity. **The financial effect of significant events:** Other than the Repairs & maintenance on the stage as mentioned in the finance review, there was no other significant expenses. **Investment policy & objectives set:** The principal funding source of the charity are the church attenders who give generously from their own resources. There are no plans for raising of debt, or major expenditures. **Charity’s policy on reserves:** The Trustees ensure that the balance of the bank account is positive. This will ensure cash is available for any unforeseeable circumstances. **Going Concern:** As at the date of approval of this report, and the financial accounts, the Trustees believe there is no uncertainty about the Charity’s ability to continue as a going concern. **Plans for future periods:** The Trustees have no plans for future significant outlay, and therefore believe there is no need to ring fence any funds. **Factors likely to affect financial performance or position going forward:** The main financial asset is the land and building in the name of the charity, and the cash balance of the bank account. There are repairs & maintenance issues that arise from time to time, however, costs are met with the cash resources of the charity. Larger repairs and maintenance issues will arise in the future, being the brick fence, and the roof may need some repairs. However, there are sufficient cash reserves to meet these contingencies. The Trustees believe that this report is a fair, balanced and understandable review of the charity’s structure, legal purposes, objectives and activities, financial performance & financial position. The Trustees would like to thanks all those volunteers to help make it possible for “Full Gospel Church, Dundee” to function. The Charity Trustees declare that they have approved the report above. Signed on behalf of the Charity Trustees. 6 ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** ## REPORT TO THE TRUSTEES OF “DUNDEE FULL GOSPEL CHURCH” ## Scottish Registered Charity SC007831 I report on the accounts of the charity for the year ended 31[st] December 2024 which are set out on pages 8 to 10. ## Respective responsibilities of Trustees and Auditors The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 Independent Examiner’s statement My examination is 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 seeks explanations from the 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 accounts. ## Independent Examiner’s statement In the course of 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 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 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. Date 27/6/2025 Peter Hall Finance & Accounting Solutions Tillicoultry, Clackmannanshire. FK13 6DR _Certified Public Accountant UK 10227712A_ 7 ## **Dundee Full Gospel Church** ## **Statement of Income and Expenses For the 12 months ending Dec 2024** _Scottish Registered Charity SC007831_ ||**Unrestricted**|**Restricted**|
**Total**||**Further**| |---|---|---|---|---|---| ||**funds**|**funds**|**funds**||**Details**| ||||**2024**|**2023**|| ||£||£|£|| |**Income & Endowments from:**|||||| |Donations & Legacies|47,143||47,143|42,869|1| |Charitable Activities|||||| |Other Trading Activities|||||| |Investments|||||| |Other|4,622||4,622|5,404|2| |**Total**|**51,765**||**51,765**|**48,272**|| |**Expenditure on:**|||||| |Raising Funds|||||| |Charitable Activities|54,902||54,902|52,818|3| |Other|||||| |**Total**|**54,902**||**54,902**|**52,818**|| |**Net Income/(expenditure)**|**(3,137)**||**(3,137)**|**(4,545)**|| |**Transfers between funds**|||||| |**Reconciliation of funds**|**23,636**||**23,636**|**28,181**|4| |Total funds bought forward|(3,137)||(3,137)|(4,545)|| |**Total funds carried forward**|**20,498**||**20,498**|**23,635**|| 8 |**Notes to the Statement of Financial Activities**
**Income & Endowments**
**1.**_Income from Donations & Legacies_
Donations
**2.**_Other Income_
Tax reclaimed - Gift Aid
**Expenditure**
**3.**Expenditure on Charitable Activities
**Administration costs -**
AOG Annual fee
Advertising
Bank
CCLI
Communication
Office
Printing & Stationary
Professional Fees
Software
Subscriptions
**Building costs -**
Cleaning
Gas & Electricity
Insurance
Kitchen
Repairs & Maintenance - other
**Ministry & Gifts -**
Honorariums
Literature & Resources
Ministry
Missions
Outreach
Training||**2024**
**2023**
47,143
42,869| |---|---|---| |||47,143
42,869
4,622
5,404| |||4,622
5,404
54,902
52,818
1,055
1,229
76
306
318
365
663
658
564
204
122
137
84
1,495
1,265
156
234
75| |||4,451
4,554
420
493
9,969
9,506
2,034
1,973
499
803
7,582
5,390
20,504
18,165
1,300
3,925
190
89
2,190
2,269
2,541
1,138
500| |||6,810
7,332| 9 stalrll￿ costs - CoLIt¢Lciices Miiustsv EKp¢nses - Ran]bl￿Se 89 199 22236 21,447 T[￿Iu1]g TEavel & Accon]n]odatioii 813 23,138 22,768 4. Rcconciliation of fi￿d5 20,498 23,635 5. Statcmcnt of Balanccs Unrestricted Restricted fimds funds Prior Period Total Cash & balances at start of the }'eat s￿PIllS/(deficLt) slioii7n Cash & BAIL b21allce8 2t eLid of the s'e 23,636 (3,137) 20,498 23,636 28,181 13,1371 14,5451 20,498 23,635 io Dil￿dee Full Gospel Church Seek the peace of the city. Web . littp://ww.fullgospel.co.uk/ Facebook . littps://uryvw.facebook.Com/D￿iaeeclIll￿cl1 Twitter . https: //twitter.com/ChuicliDundee li