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 sco4￿76 Prfnclp•l addres5 4142 Inverleith Gardens Edn EH4 SPR Trust•e• ITUSt¢es t*)d ollk•rs d￿n9 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: 1. 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 2. the accounts do not accord with those records; or 3. 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.. an￿ts I￿1[￿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• l*lllng 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•• 0￿￿1thes￿LIklIThj 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|