Charity number SC025645 CHRISTIAN oufREACH CENTRE (ABERDEEN) Working Name- The Junclion Church ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR TO 31 MARCH 2025
CHIUSTIAN OLrrREACH cENE {ABERDEEN) REPORT OF THE TRUSTEES FOR THE YEAR TO 31 MARCH201fj The Trustees have pleasure in Prenting the Annual Report and Financial Statements of the Charity for the year ended 31 March 2025. Objertives: The pritne obFctsves of Christian OutreAch Ceiitre (AEErdeen). as set out in the constitution, are.. The adVernent of the Qhristian faith in aCcordaj with the d(KtrIn set out in the constitutio The relief of [50 who are in conditio1 of need, hardship, distress or who are aged or Sick. The adVaement of education on the basis of Christsan principks. Activities and Achievements.. Reachin Alk3rdeen otland Sunday Church Meetlngs - The church currently holds one regular service on Sunday. startiiig at 10.30am with occasional Sunday eveiiing meetings and special events as planned by the chutch leadership. The LFiurLli serviLth offer wotshlp, Preathlng/achfing of blbllcal and life principles 'Ving instrnction for daiIy livtng for the cliurch meMr& Noii-memkrs are always wekome. The aim of the church services is to connect man to God and to one another. The church Service also allows opportunity for upand<oming leaders in the church to develop their personal gifting and calling, Mid-week Groups - These are run within thc church. they have been instrumental in the daily life of the church over a long pericrtl. I leld on an evlIng during the week, they provide encouragemenL support and fello,hiP to all church memr5 and awKiates. It is an aim ot the church that everyone should attend and be supported by a Mid-Wtk Group so that pastornl cuver can k given to all the church grows. Children'8 Church - The lunction Kids, geaTed towards the agts of &ll and Junction Tots, geared towards the agts of 1-5 a rvices provided in parallel to the Sunday morning service in the church, Thi4 ministry emphAsises the teachings and stories from the Bible, illustraied by arts and crafts, multimedia, songs and gaii)es. Youth - This is a group geared toward5 the ages of 12-17 and aims to strengthen relationships among those of this age group, providing a more relevant environment geared towards their emotional and spiritual nl. The young P]e meet their friends and get relevant biblical teachin& garn etc. and gain experience expr]ng themselves and developing their giftings and callin8. Young Adult4Student Outreach - Young Adults are geared towards the ages of I&X) and meet every week. Student Outreach includes young adults creatins connections and networking with the students of this aty to help them feel welcome and at home in Alrdeen. Route 66 - TEadership training acaderny to facilitate personal development within the chunh and enable people to gain breakthrough in their lives through coathing and trauung whilst cguippin8 future leaders which will ultintelY help to facilitate church 8TOWth. Reachin Nations DenmaA<, Malta & Other Countries - Relationshi s have Iwi forged with a church netWOTk in Derunk and a Ma]tese church whereby Pastors pton and teams under them have gone by invitation to the% countries to rninister to local congresations and give eouragement through teaching and ie5timonieg etc. International ministry Visits by Pastor5 underlaken when invited. The visits are tr) encourage and SUPFKJrt the local churches iii at1vi and to train up people to }tter advan. in their C.hristiAn life and in leadership. Trips to other countries are considered essential in bringing ]ife, hope and sourd biblical Principles iD con%reEatsons in the areas. Training tnverness. akn oversee and support the Junction Church Ten for training and developnientof their role. tlgn tern¢itso cu
CHRISTIAN oufREACH CENfRE (ABERDEEN) REPORT OF THE TRUSTEES (cowr) FOR THE YEAR TO 31 MARCH 2025 Procurement and Refurbishment t)uring the year new chairs were purchased for the auditorium at a cost of £Z050 and a Clavia Nord piano was purchased for £2,059 with funds donated by a rnemr of the congregation. General upkeep of church and manse buildings was undertaken throughout the year as required at a cost of £3534. Finanaal vIew. The flnancial statements present the financial activities and position of the Charity for the year to 31 March 2025 compared to the prior year then ended 31 March 2024. During the year to 31 March 2025, Christian Outreach Centre (Aberdeen) received income of £301,291 (2024: £202,269) and expended £228247 (2024: a84S(fj). This resulted in a net surplus of £72,944 (2024: £17,706). Reserves policy. The church has a target of keeping at least one month of runnin8 Cost in reserve. Although the majority of fundtng comes direct from donations, the church has a long track record of maintaining a steady level of funding through the congregational giving. The reserve5 will be used in situations where changes in circumstances impact gUlar income streams to ensure continuation of service and to provide an appropriate level of security to employees of the church. The reserves may also IE used for Maintenan of the building or to improve Servi where an investment would exceed regular income but improvement is necessary. The trustees will continue to review this requirement annually. The Charity had a net reserve of £686,247 as at 31 March 2025 (2024: 133), £3,695 of which are restricted (2024: £47) and £682,552 are unrestricted (2024: £h08,466). Risk management.. The Trustees assess the major risks to which the charity is exposed on an ongoing basis and, as a result of this process, eslabli5h ProdureS to mitigate those risks that are identsfied. A risk and opportunity matrix i5 mainiained in order to assist in managing and miti8ating risk8. Financially the church mortgage and the pastors and staff wages are the largest expen5e/commitment the church processes each month, totalling around aO,6tK) in 2024/25. Approximate monthly expenses total £17,200 in 2024/25. Issue5 which could cause a loss of revenue and potentially affect the payment of these bills include: A church split A lawsuit taken out against Christian Outreach Centre (Aberdeen) tA)ss of church building for a period due to unforeseen circumstances LA)ss of church manse for a period due to unforeseen circumsiances Death/suslained absence of senior pastors. In order to mitigate these risks, the church does have Insuran through Church of &otland Insurance Company (church building), Kingdom Bank Insurance Brokers (manse) and Kgan & Pennykid (legal expenses) for most situations which could occur. This policy is reviewed periodically to ensure it captures the requirements of the church. The review of the insurance policies will k undertaken as part of the risk a&sessment process. In particular, the church's leadership and succession development has proved effective In providing structure for church growth and minimising many of the risks arising. Structure, Governance and Managementr. Christtan Outreach Centre (Aberdeen), 025645 was founded as a church and registered as a charity in November IW6. It is esiablished as an Unincorporated Association and is governed under the terms of its constitution dated August 2000. In 2011 the working name of"The Junction Church" was adopted. Trustees are all appointed at the AGM by nomination of the Chair and seconding by the MemTS to manage the affairs of the charity. TTaining/advice is periodically requested through several in-house memlErs of the church and connected PTofe55ionaLs with leadership training skiILs. The church has access to business professionaIs who can advise on the st operating practi5 in different area5 of its activities. The trusiees are committed to improvement of internal processes. This includes timeous submission of R year end reporLs and accounts.
CHRISTIAN oufREACH CENTRE (ABERDEEN) REPORT OF THE TRUSTEES (CONT) FOR THE YEAR TO 31 MARCH 2025 Day tu cl¢1 n( T I'U 111]jll 7 uf the church is undertaken on a full Èiii)v l)A41 or Pastor). They are assisted b Ssisthnt Pastor part time since LEadership Team who Serve in a voluntary capacity. ators ar huTch Accounts Administrator- Administrator - part time). In addition (ioks after media production on a part-lime basi& All major decisions for the church are referred to the trustees who meet on a regular basis to discuss the situation of tIE church. (nIOr Pastor/Chair) '15SLStant P&stor - part time) and previously voluntary) and a Core Llc) art ttme) and the part-tinic c iurc cleaner anl Churth memlws regularly volunteer to assist with the thurch functions with church meetings includllig voluntary services from musicians, Ushers, chiidcare workers (in compliance with child protsrtson legislation) and café staff. For sn)all groups during the week and for special occ&sio]LS, voLunteers contribute to leading and administerin8 their needs on an onsoing basis. The church providos training to facilitate this voluntary work and support voluntr£Ys in their own developmental nL*ds. A structure ts in place tu monitor the quallty of the voluntary servlces provlded and to eIre that support is available. Plans for future. The long term stratesy will to move to a larger principal addresg in or arouiid Aberdeen which has the aEnenitieb and parking avaikble to facilitate current future church requiremen Reference and admitratiVe InfOrntion. Charity name: Working name: OSCR re8iStration number: Truste.p.s: ChTlStian Outreach CentTe (Aberdeenl The Junction Church SC025645 Principal address: Independent Examiner: Principal Bankers: 40 Albyii Place Aberdeen, ABIO IYN
CHRISTIAN 0REACH CENfRE (ABERDEEN) REPORT OF THE TRUSTEES (COND FOR THE YEAR TO 31 MARCH 2025 Statement 0£ Trustees, Responsibilities The Trustees are responsible for preparins tt)r Annual Report and the Financial StatetnenL8 in accordar with applicable law and Uniled Kingdom Accountins Slandards {UK GAAP). The law applicable to chariti&g in Scotland rquires the Trust&s to prepare fuiancial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements which give a true and fair view, the Trustees are required to: selLYt suithble accounting policies and apply them consistently. observe the methods and principles in the Charities g)RP; make judgements and estimates that are Teasonable and prudent state whether appIicable accounting standards have Iwn followed, subiect to any material departures disclosed and explained in the financ staternents; and prepare the financial statements on the g05ng concern basis unless it is inappropriate to presume that the charity will continue in operation. The TTUStees are resFKJnsible for keeping accounting rtxords which disclose with reasonabIe accuracy the financial positson of the charity and which enable them to ensure that the financial statements comply with the applicable law and regulations. They are also responsible For safeguarding the assets of the charity and hen for taking rcasonable steps for the prevention and detection of fraud and other irregularities. .AF'prnvcd oii Erhiilf rjf thp Tnistvr DaiE.
CHRISTIAN oufREACH CENfRE {ABERDEEN) sTATEmEr OF FINANCIAL AcrtVlTIES FOR THE YEAR ENDED 31 MARCH 2025 General Fund Restricted Funds Total 2025 General Fund Restricted Funds Total 2024 Income and endowments fronL Donations and legacies (note 2) Grants awarded Charitable activities (note 3) Interest received 269,491 17.<y)7 287,488 I890 2.856 3,500 3,927 192,686 3500 5.517 566 12,574 1229 12,574 1229 1,590 566 Total income 283,294 17.997 301291 191,986 10283 202.269 Expenditure o Charitable activities (note 4) Investment management Governance Other (depreciation) 187,027 11,446 iOJ60 4,272 I42 20169 11.446 iOJ60 4,672 154,813 12.522 8364 3,198 160.038 12,522 8,364 3,639 441 Total expenditure 213.105 15.242 228J47 I7897 Is463 Net income/(expenditure) 70,189 2,755 72,944 13,089 4,617 17,706 Transfers between funds 397 (3A97) Net movement in funds 7&L086 (1,142) 13J189 417 17.71 Reconciliation of funds: Total funds brought forward 4.837 61333 595J77 220 595,597 Total funds carrted forward 682552 3.695 686.247 4837 613.303
CHRISTIAN oufREACH CENTRE (ABERDEEN) BALANCE SHEEf AS AT 31 MARCH 2025 Ceneral Fund Restricted Funds 2025 2024 ASSEfs AND LIABILlEs Fixed assds Tangible assets (note 6) 684,373 1,600 685,973 685,756 Current assets Debtors (note 7) Cash at Bank and In hand 7,9)3 102,885 110,878 7,993 104,980 112,973 4.439 50,970 55,409 2,095 2J)95 Current liabilities Creditor5 due wii]iin one year (note 8) 28,983 28,983 6,994 Net Current Assets SI95 2JJ95 83,990 48.415 Total assets less curreni liabilities 766,268 3,695 769,963 734.171 Creditors: falling due after one year (note 9) 83,n6 83,716 I2068 NET ASSErs 682,552 3.695 686,247 613J03 REPRESENTED BY: Restricted Funds (note 12) Unrestrlcted Funds (note 12) 3,695 682,552 4,837 686,247 613,303 ,*/,,/2S
CHRISTIAN oufREACH CENfRE (ABERDEEN) NOTES TO THE AccouNrs FOR THE YEAR TO 31 MARCH 2025 BASIS OF PREPARATION AND ACCOUNTING POLICIES 1.1 Basis of Preparation The Financial Statements have b&n prepared on a going concern basis under the historical Cost convention and in accordan with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended). Section IA "Small Entities" of the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities SORP (FRS102) second edition issued October 2023. Exemption is taken from the requirements of FRS 102 to prepare a Cash Flow Statement on the grounds that it is a small entity. 1.2 Accounting Policies The principal accounting policies, which have been applied consistently, are set out below. Encoming Resources All incoming resources are credited to the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable certainty. Resources Expended All expenditure is accounted for on an accruals basis and is recognised when there is a legal or constructive obligation to pay and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activitie5 on a basis consistent with the use of resources. Tangible Fixed A$$ets and Depreciation All tangible fixed assets are initially recorded at cost. Assets are capitalised if they have a useful life of more than one year, Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Furniture and equipment 20% straight line Motor vehicles 20% straight line Depreciation is not charged on buildings. In the opinion of the trustee5, the value of property is expected to increase over time and therefore depreciation is not considered appropriate. Debtors and Creditors Debtor5 and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Debtors arising due to notification of funding awards are recorded in line with the award amount, whether due within or after the end of one year, Fund Accounting For the purpose of the Statement of Financial Activities, funds are defined as follows: Unrestricted funds comprise grants and other income received for the objectives of the Charity without further specified purpose and are available to be used at the discretion of the Trustees. Restricted funds comprise grants and other income which has been received for the objectives of the Charity for a purpose specified by the donor or when funds are raised for particular restricted purposes and must only be appEied for the purpose specified. Taxation Christian Outreach Centre (Aberdeen) is recogni5ed as a charity for the purpose of applicable taxation legislation and is therefore not subject to tax on its charitable activities. The charity is not registered for VAT and expenditure therefore includes irrecoverable input VAT. Donated Senriees and Facilities Donated services and facilities are recognised as income when the charity has control over them and related conditions have been met. They are recognised on the basis of the value to the charity being the amount the charity would have been willing to pay for services or facilities of equivalent economic benefiL A corresponding amount is recognised as expenditure in the period of receipt.
CHIUSTIAN oirrREACH CEiwfRE {ABERDEEN) NOTES TO THE ACCOUNrs FOR THE YEAR TO 31 MARCH 2025 (cont) INCOME FROM DONATIONS AND LEGACIES General Fund Restricted Funds Total 2025 Total 2024 Tithes and offerings Gift Aid recoverable Donations Special offerings & sponsorship 224,165 40,030 950 225,115 40,030 16,155 6,188 287,488 160,625 29,205 16,155 892 17,997 5,296 269,491 2,856 192.686 Of the £192,686 of income from donations receivable in 2024, £189,830 was for the General Fund and £2,856 was restricted. INCOME FROM CHARITABLE A1VITIEs General fund Restricted funds Total 2025 Total 2024 Conference and school fees Sale of books, etc Outreach programmes 5,530 2,135 4,909 12,574 5,530 2,135 4,909 12,574 3,881 916 720 s17 Of the £5,517 of income from charitable activities receivable in 2024, £1,590 was for the General Fund and £3,297 was restricted. EXPENDITURE ON CHARITABLE AcfiviTIES General Restricted fund fund$ Total 2025 Total 2024 Church improvements Salaries and staff costs Manse improvements Church resources Sunday services Cleaning SpeciaK offerings - Leaders, expenses Rent, rates and insurance Heat, light and power Equipment maintenance and hire Telephone External conferences Stat./printing/post/computer Visiting minister accom. Travel and motor insurance Youth and young adults Hospitality and catering Subscription8 Other (conf.fees, leadership train) Events Other ministry activities Financial charges 1,512 86,979 2,022 1,536 3,801 6,804 3,404 6,051 9,566 17,447 4,814 1,339 8,762 914 6,386 8,583 998 1,672 5.850 2,343 2,688 I,n4 1,842 187,027 1,512 86,979 2,022 1,536 3,801 6,804 16,192 6,051 9,566 17,447 4,814 1,339 8,762 914 6,386 8,583 998 1,672 5,850 1,438 59,566 4,557 1,146 6,656 4,455 7,697 12,184 7,027 20,651 4,139 1,274 1,579 1,826 4,608 3,857 653 3.498 4,725 3,827 3,615 12,788 2,688 3,768 1,842 201,869 2,054 1.060 160,038 14,842 Of the £ 160,038 of expenditure on charitable activities for 2024, £154,813 was from the General Fund and £5.225 was from Restricted Funds.
CHRISTIAN oiJfREACH CENTRE (ABERDEEN) NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (eont) STAFF COSTS AND NUMBERS 2025 2024 Wages and salaries Employer NI costs Pension contributions 82,292 56,304 4,687 86,979 3,262 59.566 Average number of employees during the year No employee received emoluments of over £60,000 during the year (2024 - Nd) & TANGIBLE FIXED AssErs Freehold property Motor vehicles Furniture & equipment Total Cost At l April 2024 Additions Disposals At 31 March 2025 675,020 20,4n 113,059 4,889 (68,323) 49,625 808,550 4,889 (68,323) 745.116 675,020 20,4n Depreciation At l April 2024 Disposals Charge for year At 31 March 2025 20,471 102,323 (68,323) 4,672 38,672 122,794 (68,323) 4,672 59,143 20An Net book value At 31 March 2025 675,020 10,953 685.973 At 31 March 2024 675,020 10,736 685,756 DEBTORS 2025 2024 Other debtors Prepayments and accrued income 2,000 5,993 7,993 2,000 2,439 1.158 CREDITORS: amounts falling due within one year 2025 2024 Bank loans and mortgages Other taxes and social security costs Accrued expenses 24,140 1.346 3,497 28,983 776 6,218 6,994 CREDITORS: amounts faIlAng due after one year 2025 2024 Bank loans and mortgages 83.n6 120,868
CHRISTIAN OUTREACH CEwfRE (ABERDEEN) 10 NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) IIX TRUSTEES, RFMUNFRATION During the yea 'as employed as Senior Pastor and received a salar (2024 - ll734) p u> coiitTibutions of £1,904 (2024 - a.427). In addition received accommodation free of Charge at a cost to the church of £11,137 (2024 - The church also reimbursed or travel and similar expenses of £5,964(2024- £5,908) incurred in the perf uties as Senior PastOT plus telephone and internet costs of £334 (2024- £311). During the yea Ssistant Pas of a9,036 (2024 -£17,339) plus pension cciii In addition Leived contributions towards rent of £780 {2024 - £780) as reimbursL his home for church activities and was reimbursed for travel and similar expenses of ri.n2 (2024- nil). No other trustee received any remuneration or expenses from the churth. of£?3 795 11. RELATED PARTIE,S During the year £23,795 (2024 - L The church also reimbursei £4.897) incurred in the perf costs of £334 (2n24 . 11) Durin8 the yec1 .Issistant Piislnr rerfliVI'(I li .salAry of £10,311 (2024 - nil) plus pension contribu li addition eceived contributions towards her rcnt of £780 (2024 - £780) as reimbursemen or IL, USL U cr home for church activitics and was reimbursed for travel and similar expense5 of £1,712 (2024 - nil). ras employed as Senior Pastor and received a salary of Cili.4j()11 c()Iili ibutions of £1,904 {2024- a,3(M))- )r travel and similar expenses of £6,078 (2024 - uties as Senior Pastor plus telephone and internet us rnian IZ FUNDS Balance at 01.0&24 Income Expenditure Transfers Balance at 31.03.25 Unrestricted funds General fund Pensions fund 608,466 283,294 (213,105) (16,103) 20,0(KJ 3,897 662,552 20,OCM) 682,552 608.466 283,294 (213,105) Restricted funds Hope House Red Frogs Grants received Drurns and roof Special off./events Love offerin85 Missions Piano Welfare fund Youth conference 100 240 1,659 1,977 i(x) 118 (122) (159} (1,977) (861) 12,478 1,367 2,000 950 892 17,997 (12,478) (1,040) (400) 327 1.600 1,550 6tM) (892) (15,242) 437 (397) 3,695 613J03 3ffl.M (228J4 686247 Explanation of funds The General Fund comprise5 all income and expenditure relating to the activities of the charity, other than those for which funding is restricted. The Pensions fund is comprised of amounts provided in the past to assist with pension funding which the trustee5 have now decided to designate for this purpose. Restricted funds are comprised of donations received for specific stated purposes or for passing on to other organisations. The balances represent the amounts not yet applied to these stated purposes or which remain undepreciated if restricted funds are used to purchase asseis.
CHIUSTIAN oufREACH CENTRE {ABERDEEN) li NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS General Designated Restricted Fund Funds Funds 2025 2025 Total Funds 2025 Tangible fixed assets Current assets excl cash Cash Current liabilitie5 Long term liabiIitie5 684,373 5,993 84,885 (28,983) {83,716) 662.552 1,600 685,973 7,993 104,980 (28,983) (83,716) 686,247 2,000 18,000 2,095 20.OtK) 3.695 General Fund 2024 Designated Restricted Funds Funds 2024 Total Funds 2024 Tangible fixed assets Current assets excl cash Cash Current liabilities Long term liabilxties 685,500 4,439 46,389 {6,994) (120,868) 608.466 256 685,756 4,439 50,970 (6,994) (120,868) 613.303 4,581 4037
CHRISTIAN oufREACH CENTRE (ABERDEEN) 12 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR TO 31 MARCH 2025 I report on the accounts of the charity for year ended 31 March 2025 which are set out on pa8es 4 tLTr 10. Respe¢tive responsibilities of trustees and examlner 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 Charity Accounts (Scotland) Regujations 2006 (as amended). The charity trustees consider that the audit Tequirement of Regulation 10(l) (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 stste whether particular rnatters have come to my attention. Basis of independent examiner's 8tatement My exarnination 15 carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulatio1)5 2006. An exaniination include5 a review of the accounting recor(ts kept by the charity and o comparison of the accounts presented with those record5. 11 also inLludL'S Luiiyideratiuii uf any unusual items or disclosures in the accounts and seeks explanations from the trustcos concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do Iiot express an audit opinion on the view given by the accounts. Independent examinerf8 8tatement In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting Tecords in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of thc 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Resulation5 have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of IIIL, .ICC()unts [() l)v re&iched. Date: lslijl?