**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** |**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 13)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 14)**
**Endowment funds (Note 15)**
**_Total funds_**
Signed by|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**_ |**Voluntary income**
**Activities for generating**
**funds**
**Investment income**
**Incoming resources from**
**charitable activities**|**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.** |**Governance costs**
**Fundraising trading**
**costs**
**Costs of generating**
**voluntary income**
**Investment**
**management costs**
**Charitable activities**|**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.**_ |**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and**
**associated undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**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** |**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and**
**associated undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**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 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 • to prepare accounts which accord with the accounting records and 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.