2024-12-31-accounts - The Redeemed Christian Church of God (Open Heavens Christian Centre) Dundee

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SC039904

Open Heavens Christian Centre Dundee

Annual Accounts

1 Jan 2024 - 31 December 2024

Prepared by DTT Consultancy Ltd

RCCG OHCC Dundee

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

1 t is with great pleasure that we present the annual report and the financial statements for the year ended 31[st] December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the Charity’s Constitution and the Recommendations of the Statements of Recommended Practice, Accounting and Reporting by Charities and comply with the applicable law.

BOARD OF TRUSTEES

The trustees who served during the year under review are:

OBJECTIVES OF THE CHARITY, PRINCIPAL ACTIVITIES AND ORGANISATION OF OUR WORK

The Redeemed Christian Church of God (Open Heavens Christian Centre), Dundee, is a member of “The Redeemed Christian Church of God” which has Parishes all over the world. We are registered with the Office of Scottish Charity Regulator and we are governed by the Charities Act 1993.

We have laid out RCCG, Open Heavens Christian Centre, Dundee, Objectives under six themes:

Our goal is to teach the gospel in a practical way.
As a ministry, we also focus on the practicalities of the Christian life through our different community work, and world mission that we are involved in; to practise love, and to empower people with the knowledge of God and what they can achieve through Him.
To organise children and youth activities, to promote unity in the course of developing deeper spiritual growth.
To encourage a prayerful life and consistency in the devotional life and spiritual growth of our members.
To work in cooperation with other Christian organisations and support events to achieve Christian aims and objectives.
We are also passionate about expansion through church planting.

DEVELOPMENT, ACTIVITIES AND ACHIEVEMENT THIS YEAR

In the course of the year under review, the Charity continued to engage in activities that have positive impact on the community. Some of these are outlined below:

The charity continued to ensure that its objectives were met. We continued to pursue the objectives of furthering the Christian faith and alleviating the sufferings of the people generally irrespective of their race, background, sex or faith.

We organised our yearly Children Funfair during the Children’s Day. As usual, it was made open to the children in the neighbourhood. The event included music and concerts. We also established to new Parishes in Dundee during the year under review, one in Douglas area and the other is in Swan House (Technology Park).

Our Annual Family Weekend programme was observed as usual. All the programmes were facilitated by the specialists we have within our midst. During the events, some interesting topics like family harmony, good parenting, caring for children, dating e.t.c. Were covered.

In consonance with our culture, we provided support to some of the needy in our midst within the limit of available resources.

In addition with our partnership with Compassion UK, we have also now started supporting on Watoto children from Uganda.

The Board of Trustees considers that the performance of the Parish has been satisfactory both in terms of advancement of the Christian faith and in generating needed resources.

FUTURE DEVELOPMENT

Training continues to be part of our culture in order to ensure peak performance. We are not relenting in our commitment to

training on poverty alleviation, waste elimination, budgeting and cost control. During the year, we engaged a specialist consultant again to talk us through this. We consider this to be vital in the face of economic uncertainties. Capacity building through in-house/on-the-job-training of our workers and volunteers continued during the year under review. We also took advantage of advantage any initiatives from Christ the Redeemer College which is the training arm of the mission responsible for training pastors and other ministry workers.

FNANCIAL RESULTS OF THE YEAR

The statement of the financial activities shows income of £258,960 and £209,500 for 2023 and expenditure of £218,087 and £204,390 for 2023.The excess of income over expenditure for the year is £10,873 and £5,110 for 2023.

The Trustees consider that this present level of funding is adequate to support the continuation of the church objectives.

RISK MANAGEMENT

The Board of Trustees constantly reviews the major risks, which the charity faces on regular basis. The Board of Trustees has examined the major strategic, business and operational risks which the charity faces and confirms that adequate systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

VOLUNTEERS/WORKERS

All the volunteers are making invaluable contributions to the progress of the Charity. We are greatly indebted to these staff/volunteers for their commitment and support.

Approved by the Trustee and signed on their behalf by:

RCCG	Open Heaven Christian Centre	Open Heaven Christian Centre	Open Heaven Christian Centre	Dundee		SC039904
		Annual accounts for the period
	Period start date	1st Jan 24	To	Period end date	31st Dec 24
Section A Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) g generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total resources expended* *Total incoming resources* *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on investment assets Prior year adjustment Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds		Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-
		258,751		-	258,751	209,500
		-	-	-
		210	-	-	210
		-	-	-
		-	-	-
		258,960	-	-	258,960	209,500

		-	-	-
		188,476	-	-	188,476	175,900
		-	-	-
		-	-	-
		29,611	-	-	29,611	28,490
		-	-	-
		-	-
		218,087	-	-	218,087	204,390
		40,873	-	-	40,873	5,110
		-	-	-
		40,873	-	-	40,873	5,110

		-	-	-
		-	-	-
		40,873	-	-	40,873	5,110
		315,171	-	-	315,171	310,061
		356,044	-	-	356,044	315,171

RCCG OHCC Dundee

Section B Balance sheet as at 31 December 2024

Note B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
	299,007	-	-	299,007	296,163
	-	-	-	-	-
	-	-	-	-	-
	299,007	-	-	299,007	296,163

	-	-	-	-	-
	50,723		-	50,723	31,723
		-	-	-	-
	60,759	-	-	60,759	52,599
	111,482	-	-	111,482	84,321

	900	-	-	900	350
	- -
	110,582	-	-	110,582	83,971
	- -
	409,589	-	-	409,589	380,134
	- -
	53,545	-	-	53,545	64,963
	-	-	-	-	-
	- -
	356,044	-	-	356,044	315,171
	- -
	356,044			356,044	315,171
				-	-
				-	-
			-	-	-
	- -
	356,044	-	-	356,044	315,171

	Date of approval Print Name
Oluwatomi Akanle			Oluwatomi Akanle		23/09/2025

RCCG OHCC Dundee

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

RCCG OHCC Dundee

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

RCCG OHCC Dundee

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources Incoming resources may be further analysed if this would help the reader of the accounts

Analysis	This year Last year £ £	This year Last year £ £
Tithes	244,251	195,000
GiftAidreceivable	14,500	14,500
Total	258,751	209,500

	~~-~~	~~-~~
	-	-
	-	-
	-	-
	-	-
Total	-	-

Interest	210	-
	~~-~~	~~-~~
	-	-
	-	-
	-	-
Total	210	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

RCCG OHCC Dundee

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.

Analysis	This year Last year £ £	This year Last year £ £
Transport	3,517	11,659
Insurance	2,640	1,650
Stationery & Office expenses	763	849
Publication/Printing	2,531	1,437
Rent	6,147	-
Honorarium	14,067	7,024
Salary	56,205	36,000
Equipment	6,455	7,521
UtilityBills	29,297	25,499
VehicleExpenses	2,590	6,058
Hospitality/Welfare	8,879	6,374
Gift/Donations	4,725	3,650
1stFruit	10,045	4,065
BuildingMaintenance	3,533	36,854
Professional Fees	4,299	3,674
Multimedia	269	-
Outreach	6,115	2,000
Children	300	1,594
Choir	4,965	776
MortgageInterest	6,234	6,891
Charges	1,050	60
HMRC	1,197	-
Other	1,182	1,674
Accomodation	9,373	-
Training	574	1,104
Telephone &Internet	1,523	5,597
Depreciation	-	3,889
Total	188,476	175,900

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	~~-~~	~~-~~
	-	-
Total	-	-

Mission/Welfare	1,500	7,361
Men	-	2,966
World Evangelical Mission & COF	18,155	13,087
Conference &Events	9,956	5,077
Total	29,611	28,490

	-	-
	-	-
	-	-
Total	-	-

RCCG OHCC Dundee

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

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,

Number of trustees who were paid expenses Nature of the expenses

Total amount paid

This year	Last year


£	£

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).

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Independent examiner’s or auditors' fees for reporting on the accounts	This year £	Last year £
	450	450

RCCG OHCC Dundee

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 9.1 Cost or valuation

9.1 Cost or valuation	on
Freehold land & buildings (Mortgage) Motor Vehicle Church Building Renovation Furnitures, fittings and equipment Construction in Progress Total £ £ £ £ £ £ Balance brought forward 254,501 13,000 44,506 35,216 347,223 Additions - - - - Revaluations - - - - Disposals - - - - - Transfers - - - - - Balance carried forward 254,501 13,000 44,506 35,216-347,223 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Rate Balance brought forward -13,000-35,216-48,216 Depreciation charge for ye - - - - Impairment provisions - - - Revaluations - - - - - - Disposals - - - - - Transfers - - - - - - Balance carried forward - 13,000 - 35,216 - 48,216 Brought forward 254,501 - 44,506 - - 299,007 Carried forward 254,501 - 44,506 - - 299,007 9.3 Net book value 9.2 Accumulated depreciation and impairment provisions*	Freehold land & buildings (Mortgage) £	Motor Vehicle £	Church Building Renovation £	Furnitures, fittings and equipment £	Construction in Progress £	Total £
	254,501	13,000	44,506	35,216		347,223
	-		-	-		-
	-		-	-	-
	-		-	-	-	-
	-		-	-	-	-
	254,501	13,000	44,506	35,216	-	347,223
	-	13,000	-	35,216	-	48,216
	-	-			-	-
	-				-	-
	-	-	-	-	-	-
	-		-	-	-	-
	-	-	-	-	-	-
	-	13,000	-	35,216	-	48,216

	254,501	-	44,506	-	-	299,007
	254,501	-	44,506	-	-	299,007

RCCG OHCC Dundee

RCCG Open Heavens Christian Centre Dundee

ction C Notes to the accounts (co

Note 11 Debtors and prepayments

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

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one	Amounts falling due after more than one
This year £	Last year £	This year £	Last year £
7,531	7,531	-	-
-	-	-	-
10,000	5,500	-	-
33,192	18,692	-	-
50,723	31,723	-	-

Note 12 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	53,545	64,963
-	-	-	-
-	-	-	-
-	-	-	-
900	350	-	-
900	350	53,545	64,963

RCCG OHCC Dundee

Independent Examiners Report

Independent Examiner’s Report to the Trustees of The Redeemed Christian Church of God – Open Heavens Christian Centre – Dundee (SC039904)

I report on the accounts of the charity for the year ended 31st December 2024 which are set out on the pages attached.

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.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 2006 Accounts Regulations. 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 view given by the accounts.

Independent examiner’s statement

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 records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

• to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

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