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2025-03-31-accounts

OPEN HEAVENS EDINBURIH RCCG Open Heavens Edinburgh Report and Financial Statements st Year ended: 31 March 2025 Charity no SC039510

Contents

Page
Legal and administrative information
3
Report of the Trustees
4-8
Report of the Independent Examiner
9
Statement of financial activities
10
Balance sheet 11
Notes forming, part of the financial statements.
12-21

RCCG Open Heavens Edinburgh 2025

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Legal and administrative information

Board of Trustees

Principal office RCCG Open Heavens Edinburgh

75-75A Harvesters Way Edinburgh

EH14 3JH

Bankers HSBC

118 Princes Street Edinburgh EH2 4AA

Independent Examiner

RCCG Open Heavens Edinburgh 2025

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Trustees’ Report for the year ended 31[st] March 2025

The Trustees present the Annual Report and Financial Statements for the year ended 31st March 2025.

The Trustees are responsible for overseeing the Church finance, management and control.

Members of the Board of Trustees are responsible for ensuring that accounting records are kept, which disclose with reasonable accuracy the financial position of the Church. This enables them to ascertain the Church’s financial position and to ensure that the financial statements comply with the Charities Act 1993 and the Statement of Recommended Practice 'Accounting by Charities' 2005.

The Trustees are also responsible for safeguarding the charity's assets and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In preparing the financial statements, the Trustees are required to:

Objectives of the Charity, Principal activities and Organisation of our work

At RCCG Open Heavens Edinburgh we have a mission statement that confirms our mission to proclaim the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Redeemed Christian Church of God (RCCG), both through the Word and our deeds to love the Lord our God and to love his children - our neighbours - and love each other in our fellowship. When planning our activities for the year, the Church Leadership gave consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion. Our key objectives for the year under review were to provide the following public benefits:

To Love the Lord our God and be open to Him through

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Trustees’ Report for the year ended 31[st] March 2025 (continued)

Objectives of the Charity, Principal activities and Organization of our work (continued)

To love our neighbours and be open to them

To love each other through fellowship

Church Meetings, House Fellowships/Cell groups and outreach

Besides the regular Worship Service on Sunday and the interactive Bible Study on Wednesdays (Mid-Week Service), our Home cell groups/House Fellowships which are small groups continues to meet in people's homes during the week. Although each group has its own character, we aim to worship together; using our Home cell manuals to learn how to translate biblical teaching into real life change; share in each other’s’ joys and struggles and to reach out with love in our workplaces, neighbourhoods and families. We are always looking to start new groups to try to meet the needs of all our members.

The Trustees are very much indebted to the volunteers and appreciate their service to the church and the local community.

Challenges

The performance of the parish both in terms of advancing the Christian faith and in generating needed resources during the year has been satisfactory considering the challenges faced. There has also been an increase in community service and interaction which has been outlined in the next section.

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Achievements and Performance

Our mission continues to be centred on sharing the Christian faith and helping individuals discover and fulfil their God-given purpose in life. Through the teaching and application of Biblical principles, we aim to guide people toward living lives that are not only spiritually enriching but also joyful, purposeful, and productive. We believe that by grounding our lives in Scripture, individuals can experience true fulfilment, peace, and lasting happiness.

In addition to our spiritual focus, we are committed to offering practical, hands-on support to those in need within our local community. The past few years have presented unprecedented challenges for many, and we have remained steadfast in our dedication to providing help and hope during these difficult times. Whether through offering emotional support, meeting material needs, or providing opportunities for personal and spiritual growth, we seek to be a source of light and encouragement for those who are struggling.

Some of the key activities we have engaged in this year to support our community include:

  1. Food Provision: Since launching the Banquet Food Basket Initiative last year, we have continued to support families facing ongoing financial pressures by collecting and redistributing surplus food from local stores to those in need within our community.

  2. Through our partnerships with FareShare UK and Neighbourly , we were matched with a range of retailers, including Tesco, Booker, Waitrose, Sainsbury’s, Co-operative, and Lidl . These partnerships have enabled us to rescue surplus food that might otherwise go to waste and redirect it to families who need it most.

The initiative continues to play an important role in reducing food waste and its environmental impact, while ensuring families have access to nutritious meals during times of hardship. For many households, the food baskets have become a vital lifeline, providing both essential nourishment and valuable support in stretching limited household budgets further.

  1. Community Outreach Programs: We continue to organize a range of outreach events, including our Mother’s Day Lunch, community barbecues, and partnership activities. These events are designed to foster a sense of belonging and strengthen connections within our community, providing opportunities for people to build relationships and offer support to one another in meaningful ways.

  2. Youth Development Program: Through our ongoing collaboration with Passion4Fusion , we continue to invest in the next generation by supporting Black and minority ethnic communities through a dedicated youth programme. This partnership delivers a youth group focused on social action, mental health, and overall well-being.

  3. Together, we provide young people with a safe and welcoming space to learn, receive support, build confidence, and develop meaningful connections. Participants are encouraged to engage in creative arts, take part in games and activities, and form lasting friendships.

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Trustees’ Report for the year ended 31st March 2025 (continued)

This collaborative project aims to equip children and young people with the tools they need to thrive, promoting resilience and supporting the development of strong, healthy individuals who are better prepared to navigate life’s challenges.

  1. Swap shop: Recognizing the importance of promoting sustainability, community engagement, and social good, we also continued our swap shop which is a costfree way for people, particularly those facing financial challenges, to access essential items., the shop has grown steadily since inception, and we’ve also incorporated a recycling program for items that don't meet the standards for swapping. Beyond providing goods, the swap shop has become a vibrant space where people from diverse backgrounds can connect, share, and build relationships, fostering a strong sense of community.

These are just a few of the many ways we’ve worked to serve our community this year. Our mission continues to be a tangible expression of God’s love, offering hope, support, and practical solutions to those who need them most. We are deeply grateful for the opportunity to make a difference and look forward to expanding our impact in the year ahead.

In addition to our internal initiatives, we also make our space available for other local charities such as WithKids (a charity which specialises in improving the mental health and emotional wellbeing of children) to provide programmes.

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Trustees’ Report for the year ended 31[st] March 2025 (continued)

Financial results and future activities

The statement of the financial activities shows a revenue of £247,241 PY: £243,871 mainly from donations received from members. Expenditure was £244,178 PY: £248,874 leaving a surplus for the year of £3,063, PY deficit: £9,205.

While it remains a financially challenging year, the Trustees anticipate improved funding levels in the medium to long term.

Risk Management

Risk Assessments

The Church continues to assess the key risks and monitor new or evolving risks through our continuous risk assessment process. Procedures are then put in place to manage those risks and minimise their impact on the life of the church. Key risk areas remain as follows:

Financial Risk

An annual budget is prepared to ensure short term viability. Actual results are compared with budget are reported to the Church quarterly with a more stringent expense management in place. This remains an area of focus and the Trustees intend to continually monitor and implement more robust internal control processes.

Compliance with Law and Regulation

The Trustees continue to undertake health and safety reviews using the professional expertise of members of the church with the specific experience in this area. The Church leadership are continually appraised of the risks and the necessary compliance requirements. The Church leadership ensures compliance with the requirements.

Operational Risk

The Trustees actively review the major risks which the charity faces on a regular basis. Having examined the major strategic, business and operational risks which the charity faces, they can confirm that there are systems put in place to mitigate these risks.

Approved by the trustees and signed on their behalf by:

Chair - Board of trustees

Date: 27[th] December 2025

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Independent Examiner’s Report

Independent Examiner’s Report to the Trustees of Redeemed Christian Church of God Open Heavens Edinburgh (SC039510)

I report on the accounts of the Charity for the year ended 31 March 2025 which are set out on the following pages.

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 Trust Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations do 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 examiners’ statement

My examination is carried out in accordance with Regulation 11 of the Charity Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented to those records.

It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanation 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 view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable course to believe that in any material respect the requirements:

  2. 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 8 of the 2006 Accounts Regulations have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant Professional Qualification/Professional Body:

Address:

Date:

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Rvdvviiied I hrI41i."In ('huich f CTod- Opvn SC03951 Annual a(tounts for the nod RCCG Pet￿&￿tart date Periodera &te 31st Mar 25 .Section A Stateiiient of Financial Activities Restricted inci)nie funds RecoTnmeDded categories by aetivity Details of own analysi5 EDdowJnent fund5 Total 905 funds 1194 Incoming resources INote 3) F03 )5 Deratsd fuDJ• VOlUDWi￿o￿? soi 247.241 247.241 243.871 Totol IncomlnE re6ouree41 247 241 247 241 243 871 Resources expended (Notes ¥6 208.070 208.070 200.629 36.108 36.108 48.245 812 Totsl resources expended 244 178 248.874 Net IncomlnE/(ouiEolngl re60urce$ before tronslers si4 Sl? 3063 Cross tfatt5fer$ between Net incorniny/(oHtgoing) rewHrtts befvreother rett)Enl8ed g&In￿(lo$￿} 916 3.063 S.¢X)3 Other recognised gainsloosses) 917 Gains losses onikmstttLÈttt assets Net moueFnent in fvnds Total ￿ndS bTought forward Total fvnd• corriedforword s RCCG Q)i HèAb*n# Edknbwgh 2U25 10

RCCG OpÈtt Heavetts Edlnburgh - Annuxl .4eeount .4 .)0'?4 - l1xr. Seetion B Statement of Financial Position Restrleted iDcome fuDds EDdowment funds Total 2024 Total 2023 funds Fixed assets Tangible assets Foi F02 F03 F04 F05 INote 7) 17.231 Total fvyd assets 17.231 Current assets Stock and work in progress Debtors (Triote 8) (Short term) invegtments Cash at bank and in hand Total current assets 13.464 10.722 10.722 22.837 Creditor8: amount8 falling due within one year (Note 9) BIO 34.520 36.465 Net current aSse￿a[￿bIlItIesj Bll 23.797) 23.797) 13.628) Total assets less current liabililies BJ2 3.604 Net (￿ets B15 Funds of the Charity Unrestricted funds Bl8 B17 Totol fvnds l Apr2024 - 31 March 2025 Print Name Date of 2711212025 RCCG Opan Has4￿9 Edlntxyth 2025

RCCG O en Hea3"ens Edinbur -Noteq to the aceountq h - .4nnual.4ccount _4 ryOQ4- Ilai QOQ- -Section C Note l Basis of preparation Thi8 •eetion •hould be eompleted by all ehorilie•. 1.1 Basis of accounting These a(ounts have been preFred on the basi4 of hi8ti)￿ eost (el￿pt that investments Are shown xt market vAhLe) in aeeordAnee with.. . Aeeounting and Re ' with - Statement of ReeommendÈd Praekn (SORP 2￿5). or Fmaneial Reprting Standardq for Smaller ￿terpriseS (FILSSE)" d with the ChAritie$ Act 1993. e￿e t for the followin GILE this box if G &fferent6tankn￿ hos been fokn .T￿k a3 appEopziate". 1.2 Change in basis of accounting There has been no change to the aecounting p)hcies (VAkn8tKD rules and methods of aecountmg) since last year (S except for the foIlowing). 1.3 Changes to previous aecounts No changes bave been made to accouDts for Prev￿￿5 yearJ RCCG Op•n H•av•n8 Edknburgh 2025 12

RCCG O en Heavens Edinbu h- Annual Account A r 2024- Mar 20Q5 Notes to the aeeounts (eont) .Seetion C Accounting policies Thi8 8tondonl li•t of oecountinewlieie8 has been applied by the eharity exeept lor th08e delete& whe￿ a different or dditionalpolicy ho8 been odopled then thi• i• detoiled in the box below. INCOMING RESOURCES resourees relatea expendi￿ ts aonations and gi contractu￿ income and perfo￿￿￿Ce rekntea t￿Y Trkte. Gifts in kind tsJbtstÈd by tbo eknity. DD￿ttted sèrwees fAeilitiès wheTr the benefit to the is I￿80￿&blY qu&nti6able. measurnble and TF VAI plad on tbese resour￿ is the eslimated value to the dwrity dthe Serv￿ or facthty T￿ved. Volunteer help The value d any voluntary belp is D)t induded in tbe a￿)ullts but IJ duoibed in the truste85' aDnuAI zyport. Investment income EXPENDITURE AND LIABILITIES Goverfftwiee eosts conditions output to be only ￿￿L9ed irA the &FA0￿ the wient ofthe er&nt has prO￿dea the speafied ser4Ke oroutput. ants P&yVable without Support Cost* pita, staff ojryts by the tllne spent and other o)sts bythwr usage. ASSETS TgmRible fixed assets for use These are ￿lprta]￿ed if they be used moTr than (￿e SBar. and o)st at least £500. They by charity are Trab￿ at Irfjt or a Teasonable yah￿ OD zEtript. Invest4neDts Otlwinvestment assets are ]￿uded at trustees. best estllnate of makn Talue. Stocks work in progress These Are Tah￿ at the knwerof o)st or makn value. RCCG O￿n Hèavèns Edknbuwh 2025 13

RC,CG O en Heai"ens Edinbur h- .4nnual.4ccount .4 Notes to the aceountS I- QOQJ- Ilar QOQ- .Section C {eont) Note 3 Analysis of incoming resources Incoming resources may be fvrther anolysed if this would help the reoder of the occount& 2025 2024 Anal 818 Voluntary income Tithes orfering Thanksoffering Grantslother Gift Aid ReclaiD]s 138.S19 36.S81 3.1?3 39.030 29.36 247.241 130.224 36.721 2.408 38.043 30.47 243.871 Total RCCG Op8n H8av•ns Edinburgh 202S 14

2025 1ncomeAnalysis Gift Reclaims 12% tslother 16¥ Thanksofferin8 .0 rithes 56% Offerin8 15% RCCG Open Heavens Edinburgh 2025 15

----- Start of picture text -----
Income
138,812
130,224
36,881 36,721 39,030 38,043 36,475
29,365
3,153 2,408
TITHES OFFERING THANKSOFFERING2025 2024 GRANTS/OTHER GIFT AID RECLAIMS
----- End of picture text -----

RCCG Open Heavens Edinburgh 202 5

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RCCG Open Heavens Edinburgh - Annual Account Apr 2024 - Mar 2025
Section C
Notes to the accounts		 (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Costs of generating
voluntary income
Charitable Activities		 Analysis 2025
2024
£
£		 2025
2024
£
£
Depreciation - equipment
Gifts & Honorarium
Equipments
Car/Vehicle Insurance
Bank Charges
Printing & Stationery
Rent & Rates
Telephone
Training/Conference/Seminar
Travel
Car maintenance
Utility bills-Light & Heating
Professional fees
Building Repairs & Maintenance
Building Insurance
Subscriptions
Salaryrelated
1,702 1,702
2,471 2,736
2,429 -
1,292 2,390
144 98
2,166 1,652
30,856 41,549
2,397 4,210
3,139 2,020
5,605 7,968
3,291 1,876
37,410 28,149
969 1,550
36,252 22,175
11,888 15,420
1,380 1,352
64,680 65,785
Total 208,070 200,629
World Evangelical Mission 19,510 21,777

Other Church/Parish Outreach/Support		 5,257 11,843

Welfare Cost		 11,341 14,625
Total 36,108 48,245

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----- Start of picture text -----
Expenditure Comparism
70,000
60,000
rs
50,000
OY
40,000
>
30,000
2025
2024
20,000
NAA :
10,000
fy Vn
-
Depreciation - equipmentGifts & HonorariumEquipmentsCar/Vehicle InsuranceBank ChargesPrinting & StationeryRent & RatesTraining/Conference/SeminarTelephone TravelCar maintenanceUtility bills-Light & HeatingBuilding Repairs & MaintenanceProfessional fees Building InsuranceSubscriptionsSalary related
----- End of picture text -----

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RCCG Open Heavens Edinburgh 202 5

RCCG Open Heavens Edinburgh - Annual Account Apr 2024 - Mar 2025

Section C Notes to the accounts (cont)

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

for expenses incurred by trustees. If no expenses were paid,
please enter ‘None’ in the appropriate box(es).
Number of trustees who were paid expenses
Nature of the expenses
Total amount paid		 2025 2024
Nil 1
Professional fees Professional fees
- -

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

2025
£		 2024
£
- -

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RCCG Open Heavens Edinburgh - Annual Account Apr 2024 - Mar 2025

Section C Notes to the accounts (cont)

Note 7 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

7.1 Cost or valuation

Freehold land
& buildings
Other land &
buildings
Plant,
machinery
and motor
vehicles
Fixtures,
fittings and
equipment
Payments on
account and
assets under
construction
Total
5,743.73
£
£
£
£
£
£
Balance brought
forward
- -
- 17,231
- 17,231
Additions
- -
- 14,935
- 14,935
Balance carried
forward
- -
- 32,166
- 32,166
*Basis*
SL or RB
SL or RB
SL
SL or RB
SL or RB
 Rate
25%
Balance brought
forward
- -
- -
- -
Depreciation charge
for year
- -
- 1,702
- 1,702
Balance carried
forward
- -
- 1,702
- 1,702
Brought forward
- -
- 17,231
- 17,231
Carried forward
- -
- 30,464
- 30,464
7.3 Net book value
7.2 Accumulated depreciation and impairment provisions		 Freehold land
& buildings
£		 Other land &
buildings
£		 Plant,
machinery
and motor
vehicles
£		 Fixtures,
fittings and
equipment
£		 Payments on
account and
assets under
construction
£		 Total
£
- - - 17,231 - 17,231
- - - 14,935 - 14,935
- - - 32,166 - 32,166
- - - - - -
- - - 1,702 - 1,702
- - - 1,702 - 1,702
- - - 17,231 - 17,231
- - - 30,464 - 30,464

7.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

1 Apr 2024 - 31 March 2025

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

20

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RCCG Open Heavens Edinburgh - Annual Account Apr 2024 - Mar 2025

Section C Notes to the accounts (cont)

Note 8 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Please complete this note if the charity has any debtors or prepayments.
Note 8 Debtors and prepayments		 or prepayments. or prepayments.
Analysis of debtors
2025
2024
2025
2024
£
£
£
£
Other debtors
5,999 13,464
- -
Prepayments and accrued income
- -
- -
Total 5,999 13,464
- -
9.1 Analysis of creditors
2025
2024
2025
2024
£
£
£
£
Other creditors
(
34,520) (
36,465)
- -
Accruals and deferred income
- -
- -
Total (
34,520) (
36,465)
- -
Amounts falling due
within oneyear
Amounts falling due
after more than oneyear
Amounts falling due
within one year
Note 9 Creditors and accruals
Amounts falling due
after more than one year
Please complete this note if the charity has any creditors or accruals.		 Amounts falling due
within one year		 Amounts falling due
after more than one year
2025
£		 2024
£		 2025
£		 2024
£
5,999 13,464 - -
- - - -
5,999 13,464 - -
Amounts falling due
within oneyear		 Amounts falling due
after more than oneyear
2025
£		 2024
£		 2025
£		 2024
£
(
34,520)		 (
36,465)		 - -
- - - -
(
34,520)		 (
36,465)		 - -

9.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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