Enter SC No. **SC040702** ||||||||||||||||||||Enter SC No.| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||Enter charity name below||||||||||||||Enter SC No.| ||**The Redeemed Christian Church of God Open Heavens (Fife)**||**The Redeemed Christian Church of God Open Heavens (Fife)**||||||||||||||||**SC040702**| |||||**Receipts and payments accounts**|||**Receipts and payments accounts**||||||||||||| ||||Period start date|||||||||Period end date||Period end date|||||| ||**For the period**
**from**||**01**
Day||**January**
Month||||**2024**
Year|**to**|Day
**31**||Month
**December**||||Year
**2024**||| |**Section A Statement of receipts and payments**|||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**| ||**to nearest £**||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**||||**to nearest £**|**to nearest £**|||**to nearest £**| |**A1 Receipts**|||||||||||||||||||| |Donations|82,510||||||||-||||||82,510|82,510|82,510||63,607| |Loan|-||||||||||||||||-||-| |Grants|-||||||||||||||||-||-| |Gift Aid|9,099||||||||||||||9,099|9,099|9,099||21,599| ||||||||||||||||||-||| ||||||||||||||||||-||| ||||||||||||||||||-||| ||||||||||||||||||||| ||||||||||||||||||||| |**_A1 Sub total_**|91,609||-|-|-||-|-|-||-|-|-||91,609|91,609|91,609||85,206| |**A2 Receipts from asset &**|||||||||||||||||||| |**investment sales**|||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_**-
-
-
-
-
-
**_Total receipts_** 91,609
-
-
-
91,609
85,206
~~——————~~|||||||||||||||||||| |**A3 Payments**|||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||||| |Gross trading payments|||||||||||||||||||| |Investment management costs|||||||||||||||||||| |Payments relating directly to charitable|||||||||||||||||||| |activities|93,211||||||||||||||93,211|93,211|93,211||99,117| |Grants and donations|||||||||||||||||||| |Governance costs:|||||||||||||||||||| |Audit / independent examination|500||||||||||||||500|500|500||| |Preparation of annual accounts|||||||||||||||||||| ||||||||||||||||||-||-| |Legal costs|||||||||||||||||||| |Other|Other||||||||||||||||||| ||||||||||||||||||||| |**_A3 Sub total_**|93,711||-|-|-||-|-|-||-|-|-||93,711|93,711|93,711||99,117| |**A4 Payments relating to asset and**|||||||||||||||||||| |**investment movements**|||||||||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_** -
-
-
-
-
**_Total payments_** 93,711
-
-
-
93,711
99,117
~~SSSS55~~|||||||||||||||||||| |**_Net receipts / (payments)_**
2,102)
(
-
-
-
2,102)
(
13,911)
(
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**
2,102)
(
-
-
-
2,102)
(
13,911)
(
~~=Ss55>~~|||||||||||||||||||| RCCG Open Heavens Fife - Receipts & Payments 2024.xlsx APPENDIX 2 **The Redeemed Christian Church of God Open Heavens (Fife)** **SC040702** ## **Section B Statem** |**Categories**
**Signed by one or two**
**trustees on behalf of all**
**the trustees**
**B2 Investments**
**B5 Contingent**
**liabilities**
**B4 Liabilities**
**B3 Other assets**
**B1 Cash funds**|**Details**
**For theperiod from**|**Unrestricted**
**funds**
**to nearest £**
**3,163**
**2,102)**
**(**|**Restricted funds**
**Period end date**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year||**-**||||**3,163**|**17,434**| ||Surplus / (deficit) shown on receipts and
payments account||**-**||||**2,102)**
**(**|**14,271)**
**(**| ||||||||**-**|**-**| ||||||||**-**|**-**| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))|**1,062**|**-**|**-**||**-**|**1,062**|**3,163**| |||-|||-|
-||| ||||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||**Fund to which**|**asset belongs**||**Total**
**Cost (if available)**
**to nearest £**|**-**|| ||||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| |||||||**-**||**-**| |||||||||**-**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||400
|||**Total**||**-**|
**-**|
**-**| ||||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| ||||||||**-**|| ||400||||0|||| |||||||||| |||||||||| ||**Details**|||**Fund to w**|**hich l**|**Total**
**iability relates**|**-**|**-**| ||||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||400|||||||| |||||||||| ||||||0|||| ||**Signature**|||**Print Name**||**Total**|**-**|
**-**| |||||||||**Date of approval**| |||||||||| |||||||||**26 September 2025**| |||||||||| |||||||||| RCCG Open Heavens Fife - Receipts & Payments 2024.xlsx APPENDIX 2 **SC040702 The Redeemed Christian Church of God Open Heavens (Fife)** ## **Section C Notes to the Accounts** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C2 Grants**
**C1 Nature and purpose of funds**
_(may be stated on analysis of_
_funds worksheets)_
**C4b Trustee expenses - details**
**C3b Trustee remuneration -**
**details**|Cash and cheque donations received in support of the charitable activities of the RCCG Open Heavens Fife
charity.|Cash and cheque donations received in support of the charitable activities of the RCCG Open Heavens Fife
charity.|Cash and cheque donations received in support of the charitable activities of the RCCG Open Heavens Fife
charity.|Cash and cheque donations received in support of the charitable activities of the RCCG Open Heavens Fife
charity.|Cash and cheque donations received in support of the charitable activities of the RCCG Open Heavens Fife
charity.| |---|---|---|---|---|---| ||**Type of activity or project supported**||**Individual /**
**institution**||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)||||| ||**Authority under which paid**||||| ||||||| ||||||| ||||||| ||||||| |||||-|**0**| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|**X**| ||Pastoral living expensesinthe year( connected to a trustee)
400
**Nature of relationship**
**Nature of transaction**|||**Number of**
**trustees**|| ||Pastoral living expensesinthe year( connected to a trustee)|||**1**|**18,000**| ||||||| ||||||| |||400|||| ||||||**18,000**| ||**Nature of relationship**||||| ||||||| RCCG Open Heavens Fife - Receipts & Payments 2024.xlsx APPENDIX 2 **The Redeemed Christian Church of God Open Heavens (Fi SC040702** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Total collections(All Collections)|**82,510**||**-**|||**82,510**||**63,607**| |Loan|**-**|||||**-**||| |Others(Insurance Refunds, Grant etc)|**-**|||||||**-**| |HMRC returns(Gift AID)|**9,099**|||||**9,099**||**21,599**| |**Total**|**91,609**||**-**|**-**|**-**|**91,609**||**85,206**| ||**reference**||**-**|**-**|**-**|**reference**||**reference**| ## **2 Grants** |**2 Grants**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |||||||||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**
**-**
**-**
**Unrestricted**
**funds**
**to nearest £**
**3 Gross receipts from other charitable activities**|**-**||**-**|||**-**||**-**| ||||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |||||||**-**||| |||||||**-**||| |||||||||| |||||||**-**||| |||||||**-**||| |#||||||**-**||| ||#|||||**-**||| |||||||||| |**Total**|**-**||**-**|**-**|**-**|||**-**| ||- #||-|-|-|- #||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Telephone & Broadband|835|




















||||835|
























|835| |Ministers Retreat / Training& otherprojects||||||-||| |Travel Accomodation|1,000|||||1,000||3,550| |Honorarium|1,200|||||1,200||2,000| |Compassion UK|1,535|||||1,535||1,408| |Donations|2,300|||||2,300||1,750| |Bank charges||||||-||| |Loan repayment|6,373|||||6,373||6,519| |WEM|8,094|||||8,094||2,105| |RCCG Central Office expenses|600|||||600||600| |Stationery/ Flyers /Printing/Publicity|4,340|||||4,340||1,698| |Online & related expenses - website, zoom etc|1,150|||||1,150||800| |Equipment|13,900|||||13,900||2,106| |Other runningcosts|2,800|||||2,800||4,150| |Vehicle expenses & hire||||||-||2,540| |Christmas expenses||||||-||500| |Pastor livingexpenses|18,000|||||18,000||18,000| |Smartpension|317|||||317||233| |BuildingInsurance|4,398|||||4,398||4,127| |BuildingMaintenane|12,673|||||12,673||16,270| |Motor Vehicle mini bus|500|||||500||12,770| |Accountant / HMRC charges|500|||||500||360| |Warm & Well Centre|3,500|||||3,500||7,806| |Utilities|7,978|||||7,978||9,350| |Bookerpurchase, café etc|1,500|||||1,500||-| |Miscellaneous|219|||||219||-| |||||||||| |**Total**|93,711||-|-|-|93,711||99,477| ||reference error||-|-|-|reference error||reference error| RCCG Open Heavens Fife - Receipts & Payments 2024.xlsx ## **APPENDIX 3** ## OSC **r** Office of the Scottish **Charity Regulator** ## **Independent examiner’s report on the accounts** **V2** Charity name **Report to the** Charity name **trustees/members of** The Redeemed Christian Church of God Open Heavens Fife ||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**| |---|---|---|---|---|---|---|---|---|---|---| ||Charity name
The Redeemed Christian Church of God Open Heavens Fife|||||||||| |**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|
**SC040702**|||||||||| ||Period start date||||||Period end date|||| ||Day|Month|Year||||Day||Month|Year| ||
1st
|January|2024|**to**|||
31st||December|2024| ||||||||||(remember to include the page
numbers of additional sheets)|| |||||||||||| ||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It
is my responsibility to examine the accounts as required under section 44(1) (c) of the
Act and to state whether particular matters have come to my attention.|||||||||| ||My examination is carried out in accordance with Regulation 11 of the Charities
Accounts (Scotland) Regulations 2006. An examination includes a review of the
accounting records kept by the charity and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks explanations from the trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit
and, consequently, I do not express an audit opinion on the accounts.|||||||||| ||In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
1.
which gives me reasonable cause to believe that in any material respect the
requirements:
•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.|||||||||| |||||||**Date:**||`29/09/2025`||| |||||||||||| |||||||||||| |||||||||||| |||||||||||| |||||||||||| |||||||||||| frAkw"ng page. APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose