Charity number: SC042076
RCCG - EDINBURGH TABERNACLE
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 December 2024
RCCG - EDINBURGH TABERNACLE Contents Page For the year ended 31 December 2024
| Report of the Trustees | 1 to 3 |
|---|---|
| Independent Examiner's Report to the Trustees | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7 to 11 |
| Detailed Statement of Financial Activities | 12 |
RCCG - EDINBURGH TABERNACLE
Report of the Trustees
For the year ended 31 December 2024
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
1 of 12
RCCG - EDINBURGH TABERNACLE Report of the Trustees Continued
For the year ended 31 December 2024
ACHIEVEMENTS AND PERFORMANCE
OBJECTIVES AND ACTIVITIES
This report highlights the church's principal activities, achievements during 2024, and plans for the future. Our mission remains focused on sharing the Christian faith, serving the community, and fostering growth and development within both the church and wider society.
Principal Activity
The church exists to nurture Christian faith and values among its members and the wider community in Edinburgh. Our work prioritises alleviating poverty, advancing religious practice, promoting citizenship, encouraging community development, supporting recreational activities, and fostering religious and racial harmony. These aims are pursued through regular worship, targeted outreach, and practical support such as food distribution, assistance for older people, and initiatives that promote the spiritual well-being of the community.
Review of Activities for 2024
Throughout 2024, the church remained faithful to its mission through a wide range of events and initiatives:
·Special Theme Sundays: Services and celebrations were held on occasions such as Mother's Day, Father's Day, Youth week, Children's day and a special choir concert.
·Couples Programme: This ministry strengthened family life by encouraging lasting relationships rooted in Christian values, contributing to stronger households and communities.
·Teens Made for Exploits: Now in its fourth year, this weekly programme continued to empower teenagers through open discussions on spiritual and practical topics, equipping them for life's challenges.
Community Impact
The church also continued to extend its reach beyond its congregation, with several community-focused initiatives in 2024:
·Helping Hands Project: Dedicated to supporting the homeless, this initiative redistributed surplus supermarket food, reducing waste while meeting urgent needs. In 2024, additional funding from Nando's enabled us to expand this work, and we were also able to make a clothing donation to the Sick Kids Hospital, which was warmly received.
·Evangelism: Hope and encouragement were conveyed through door-to-door engagements, campus outreach initiatives, and the distribution of messages within the community.
·Music in the Park: A public outreach event that shared the gospel through music while creating a welcoming and uplifting community atmosphere.
Workforce
Approximately 100 volunteers gave their time and talents across different ministries, including choir, ushering, production, hospitality, welfare, children's ministry, and the Helping Hands Project. Their commitment was essential to the success of the church's wide-ranging activities.
Attendance
Both physical and virtual attendance increased throughout the year, reflecting stronger engagement within the congregation and wider community.
Future Plans for 2025
Looking forward, the church seeks to build on these achievements and broaden its impact through the following priorities:
·Worship and Discipleship: Expanding small group Bible studies and discipleship classes to nurture spiritual growth.
·Community Outreach: Enhancing support for vulnerable groups through food and clothing drives, while developing stronger partnerships with local charities.
·Teens Development: Strengthening the Teens Made for Exploits programme, introducing mentorship and entrepreneurship opportunities.
·Cultural and Social Engagement: Hosting events to encourage inclusion, cross-cultural understanding, and community harmony.
Through these initiatives, the church remains committed to deepening faith, extending care, and making a lasting difference in both the congregation and the wider community.
REFERENCE AND ADMINISTRATIVE INFORMATION
2 of 12
RCCG - EDINBURGH TABERNACLE Repcrt of the Trustees Conbnued For the year ended 31 December 2024 Namp of Charlty RCCG- EDINBURGH TABERNACLE Ch•rlty rtolstratlon number sco476 Prfnclp•l addres5 4142 Inverleith Gardens Edn EH4 SPR Trust•e• ITUSt¢es t*)d ollk•rs dn9 thè yw r$ tho ¢tsJ w¢ asfc41tyts' Ind•p•nd•nt •xwnln•r• A7 Actountants AB11 1 B•nk•r• PO Box 17235 EH11 1YH ABERDEEN 8USINESS & CCAMMeR EH4 1PF Approved by the 8oaTtI ofTrustees and slgned cm tts trehalf by 3cI12
RCCG - EDINBURGH TABERNACLE
Independent Examiners Report to the Trustees
For the year ended 31 December 2024
I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 ('the 2005 Act') and the Charities and Accounts (Scotland) Regulations 2006 (as amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.
I report in respect of my examination of the Charity's accounts as carried out under section 44 (1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Independent examiners qualified statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended); or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Since the Charity's has prepared its accounts on an accruals basis and is also registered in Scotland, your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination by virtue of my membership of , which is one of the listed bodies.
A7 Accountants Chartered Management Accountants Centurion Court North Esplanade West Aberdeen AB11 5QH
29 September 2025
4 of 12
RCCG - EDINBURGH TABERNACLE Statement of Financial Activities
For the year ended 31 December 2024
| Notes Income and endowments from: Donations and legacies 2 Total Expenditure on: Charitable activities 3/4 Total Net income Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 243,026 243,026 (197,567) (197,567) 45,459 339,886 385,345 |
2023 £ 228,923 |
|---|---|---|
| 228,923 | ||
| (212,353) | ||
| (212,353) | ||
| 16,570 323,316 |
||
| 339,886 |
5 of 12
RCCG- EDINBURGH TABERNACLE Statement of Finanual poS"0n As at 31 December 2024 202J Flxed 8$8ts TangitAe assets 374.260 388.285 374.260 388285 Current u¥etS Dèbtors.. ants I1[j ¢J• vhthkn I) y Debtors.. arThJLmts fdlir¥J ¢Je after rrrtye than IX ye Cash at bank arttl In hfaMI 10 10 13,523 39.588 lo7,7) 160.811 120.724) 21.606 16.514 67.S78 105,098 (19,2011 Cr•dltry•: wnounl• llllng du• wllNn on• y•w 11 Net cuTh•nt •aa•ts 140,087 614,347 1129,0021 3B6.346 a6,7 474,712 1134,8961 J39,888 Tot*1 aa••ts 1•18 eurr•nt Ilablllt1•8 Cr•dltorn: wnount• l•lllng du• •lt•r mor• th•n offt• 12 Not a88•ts Th• fund• ofth• eh•My 13 339.886 Tot•1 fund• 386.346 339,888 26 Augu512025 6cI12
RCCG - EDINBURGH TABERNACLE Notes to the Financial Statements
For the year ended 31 December 2024
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
RCCG - EDINBURGH TABERNACLE meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
2. Income from donations and legacies
| Unrestricted funds Donations received Legacies received Grants received |
2023 2024 £ £ 172,947 197,072 24,220 26,457 31,756 19,497 228,923 243,026 |
|---|---|
3. Costs of charitable activities by fund type
| Unrestricted funds Charitable Activities Support costs osts of charitable activities by activity type Grant funding of activities Activities undertaken directly £ £ Grant funding of activities Charitable Activities 93,278 103,310 |
2023 2024 £ £ 211,554 196,588 799 979 212,353 197,567 2023 2024 £ £ 197,567 212,353 |
|---|---|
4. Costs of charitable activities by activity type
7 of 12
RCCG - EDINBURGH TABERNACLE
Notes to the Financial Statements Continued
For the year ended 31 December 2024
8. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
9. Tangible fixed assets
| Cost or valuation At 01 January 2024 At 31 December 2024 Depreciation At 01 January 2024 Charge for year At 31 December 2024 Net book values At 31 December 2024 At 31 December 2023 |
Land and Buildings £ 467,820 467,820 84,204 9,356 93,560 374,260 383,616 |
Plant and Machinery £ 67,438 67,438 62,857 4,581 67,438 - 4,581 |
Motor Vehicles £ 18,788 18,788 18,788 - 18,788 - - |
Fixtures and Fittings £ 20,716 20,716 20,628 88 20,716 - 88 |
Total £ 574,762 |
|---|---|---|---|---|---|
| 574,762 | |||||
| 186,477 14,025 |
|||||
| 200,502 | |||||
| 374,260 | |||||
| 388,285 |
The depreciation charge for the year is £(12,058) in respect of assets leased under finance leases or hire purchase contracts.
10. Debtors
| Debtors | ||
|---|---|---|
| Amounts due within one year: Trade debtors Other debtors Amounts due after more than one year: Trade debtors Other debtors |
2024 £ 13,523 - 13,523 21,514 18,074 39,588 |
2023 £ 11,694 9,912 |
| 21,606 | ||
| - 16,514 |
||
| 16,514 |
9 of 12
RCCG - EDINBURGH TABERNACLE
Notes to the Financial Statements Continued
For the year ended 31 December 2024
11. Creditors: amounts falling due within one year
| Trade creditors Other creditors |
2024 £ 12,736 7,988 20,724 |
2023 £ 12,625 6,576 |
|---|---|---|
| 19,201 |
12. Creditors: amounts falling due after more than one year
| Creditors: amounts falling due after more than one year | ||
|---|---|---|
| Loans and overdrafts Trade creditors Other creditors |
2024 £ 105,502 23,500 - 129,002 |
2023 £ 126,896 - 8,000 |
| 134,896 |
| The following liabilities disclosed under creditors falling due after more than one year are secured by the charity: Bank loans and overdrafts 105,502 105,502 |
126,896 |
|---|---|
| 126,896 |
13. Movement in funds
Unrestricted Funds
| General General Fund Unrestricted Funds - Previous year General General Fund |
Balance at 01/01/2024 £ 339,886 339,886 Balance at 01/01/2023 £ 323,316 323,316 |
Incoming resources £ 243,026 243,026 Incoming resources £ 228,923 228,923 |
Outgoing resources £ (197,567) (197,567) Outgoing resources £ (212,353) (212,353) |
Balance at 31/12/2024 £ 385,345 |
|---|---|---|---|---|
| 385,345 | ||||
| Balance at 31/12/2023 £ 339,886 |
||||
| 339,886 |
10 of 12
RCCG - EDINBURGH TABERNACLE Notes to the Financial Statements Continued
For the year ended 31 December 2024
Purpose of unrestricted Funds
General Fund
General fund
14. Analysis of net assets between funds
| Unrestricted funds General General Fund Previous year Unrestricted funds General General Fund |
Tangible fixed assets Net current assets / (liabilities) Creditors > one year Net Assets £ £ £ £ 374,260 140,087 (129,002) 385,345 |
|---|---|
| 374,260 140,087 (129,002) 385,345 |
|
| Tangible fixed assets Net current assets / (liabilities) Creditors > one year Net Assets £ £ £ £ 388,285 86,497 (134,896) 339,886 |
|
| 388,285 86,497 (134,896) 339,886 |
11 of 12
RCCG- EDINBURGH TABERNACLE Detailed Statement of Finanoal Acts"vth"es For the year ended 31 December 2024 2024 2023 INCOMEAND EMDOWMENT Don•tlons •rrfl l•g¢l•• 01thesLIklIThj fvThJ GNIAk Rontd Incom• 197.072 26.457 19,497 172.947 24220 31.756 228.923 Total Incomlng y••our• 228.923 EXPENDITURE Chorltsbl• •ctl¥lll•• Ct) rfdlr¢¢t 1103,3101 193.2781 1103,5301 1108.0241 1196.6881 1211,5541 SUPPORT COSTS Go¥•rnanc• co•1• 19791 (7991 19791 17991 Totsl r••oureM •xp•nd•d 1197,6071 1212,3531 N•t Ine•m• 16.670 12rf12
RCCG - EDINBURGH TABERNACLE
Notes to the Financial Statements Continued For the year ended 31 December 2024
| INCOMING RESOURCES Offering/Tithes/Building fund Gift Aid Rental Income TOTAL INCOMING RESOURCE RESOURCES EXPENDED Charitable Activities: Staff Salaries Welfare Employers NI Rent Conferences Electricity Gas & Heating costs Repairs & Servicing Travel & Subsistence Printing/Publication/Stationary Telephone IT expenses Professional Fees Premises & Cleaning expenses Interest Paid Depreciation Subscriptions Hospitality Other Expenses Musical Equipment/Accesories Gifts Events Honorarium Charity Donation WEM COF Festival of Life / Area 2 expenses Books Children's department Technical Department Sanctuary decoration Building Insurance Building repairs & maintenance Electronic Security Drama Department Governance costs Total resource expended Surplus |
2024 £ 197,072 26,457 19,497 243,026 25,004 500 1,698 0 5,407 2,446 20,355 5,225 11,729 1,741 2,392 1,026 979 907 9,876 14,025 1,175 8,239 1,547 1,406 8,868 17,373 4,500 7,955 26,916 1,100 0 329 846 4,038 0 4,664 4,224 96 0 196,588 979 197,567 45,459 |
2023 £ 172,947 24,220 31,756 |
|---|---|---|
| 228,923 | ||
| 12,583 2,015 0 9,408 0 4,906 10,601 2,485 11,654 642 2,128 6,492 1,309 1,605 10,356 27,346 0 10,870 6,476 11,739 5,670 0 15,950 9,754 32,055 1,700 550 164 490 1,898 1,732 4,541 4,135 300 0 |
||
| 211,554 | ||
| 799 | ||
| 212,353 | ||
| 16,570 |