**Charity no SC044286** # **REDEEMED CHRISTIAN CHURCH OF GOD Light House For All Nations Glasgow** ## **Annual Accounts** **For the year ended 28th February 2025** **Prepared by DTT Consultancy Ltd** ## **REDEEMED CHRISTIAN CHURCH OF GOD Light House For All Nations Glasgow** ## **Administrative Information** **Financial Statement for the year ended 28th February 2025** **Registered Charity Number: SC044286** **Pastor:** **Trustees: Registered Office:** **Independent Examiner:** Redeemed Christian Church ol God Lighthouse For All Natlons Glasgow Annual accounts for the SCO44286 nod RCCG 01103r2024 date 28102r2026 Section A Statement of financial activities Restricted Unr•stn"ct•d in¢om8 EThlowm•nt Total this lynds fvnds R•conYn•nd•d t•y¢rb•s by •¢Vvlty D•tsils of own Totsl Lq•t y¢•r Incoming rnaourc•8 (Not• J Incrffikn9 resowc•s from g•Mrat•d Iurbds F01 F02 F03 F04 F04 Inwnkig r•soww fr ¢h*rtt*kn xtlvltl•s Oth•r IrK•miDq Tot•1 Incomlng r•sourcv Re•ourc•8 •X￿nd•d (Not•* 441 80 945 80 945 45 381 ¢•sts rf O•nv•Ong Fw Charitabl• ￿1¥1#•$ Slo Gov•rnarK• CO515 oth•r1•sour¢￿ •4>•nd•d S12 Tot•1 •xp•nd•d Sly N•tin¢¢¥nlnty(ou(qdngJ befor• trnMf•rn $14 40 268 40 2fj8 Gro•• tr•n8f•r¥ b•lw••n fund• Sl5 N•tln¢omlnrf(outyoln9) b•ftsrn OLlr0rr8COgnls8dgaln￿loW•ll s16 oth•r r•cognlud oaln9lllos￿s) h)55e5 ￿ tevaluatson d fiwj a$￿S lorth• charWI thvn u 40 677 40 677 S1T Sl8 IT.500 11.5fKJ N•t mov•m•nt In funds s19 29 177 Totsl funds brought forward 108 843 108,843 ,679 rot•l funds c•nl•d fonv•rd s21 13802 138020 108843 Section B Balance sheet AS AT 28th February 2025 es Unrestricted incom• EThI0￿￿onI Total this lund& fund* fund* Total last yoar Flxed assets Tangible a¥￿t3 F01 4.373 Fff2 F03 F04 4.373 F04 5.700 (Note 91 Inv••tm•nt* (Not• 101 Total fix•d •ss•ts 4.373 4,373 5.700 Curr8nt assets Stock and work In pmgr•8• Debtors (Not• 111 Ishort t•Thl Inv•¥trn•nt¥ Cash ot bank and Sn hand Tot•1 rurnnt •M•ts 6.800 6.800 11.500 127.147 133.947 127.147 133.947 91.893 103,393 Credltors: •mount8 lalllng du• wlthln one yéar (Note 121 BIO 300 250 N•t cumint •ss•ts/(M•blllll•sJ Bll 133.647 133.647 103,143 T•t•l••••t¥ lo¥• ¢urr•nt Ilablll¢h4 812 Credllors: *mounts falllno du• •ft•r on• y••r INot• 131 B13 Provl*lon• lor Ilibllltl•• •nd eh*ro•* 814 N•t••*•t* 815 138.020 138.020 108,843 Funds of lh8 Charlty Unr•strlct•d fundB 138.020 138.020 108,643 817 R￿trIct•￿ Incom• fund• INot• 141 Endowm•Dt fund$ INote 1• 818 819 rol•l fvnds gn•d Chairof Tru•t••• Dale of roval 12thr2025 Section C Noies to the accounts Note 1 Basis of preparation This section should be completed by •ll ch•riliu. 1.1 Basls of accountlng Th85e accounts have b88n rK8p8red on the basis h￿10￿ cA)st18xcept Ih&l mv851ments ar8 5h(Avn at rnatket v8Iu81 in a￿or￿anCe wrth". . Accounting and Reporb'ng ty Charities- Statement ol Rttomrnen￿d Prac*e ISORP 21Y)51,' and wrth. ACCount￿g Standards." or FIn￿t￿l Repcthg Stsndards Smal￿r Entgrprisgs IFRSSEI", aw¥J wrth Ihe charl1￿5 Act 1993 I for thè fdknwin Glv• d•t•Ms in th1* box If• dlff•rnnt *t•nd•rd h•* b••n follow•d. oxtè rf all rehvanl diJckéur•s shu*Tr in lh• p•c* been gpMI pkn• tKa.ACC￿try Stsndwds.: 'Flnancwl ReportirvJ Slandard8 for srnd￿r En10￿￿5 IFRSSEI". ch8twJ85 L¥)x85 1.2 Change In basls of accountlng That8 htts bean no Ch￿ge to thceojntmg **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| |**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. Page 4 Section C Noies to the accounts Icontl Note 3 Anatysis of incoming resource5 Incomlng r•source& may b• fvrth•r *nalys•d Kthls would holp th• fro￿￿01th• •ceounts. Thi8 year Last y•ar Anaty8i8 Voluntary incom• Trthes & Offeri 80.945 45.3B1 T1￿1 80.945 45,381 Act1vltl￿ for g•n•r•tlnq fund¥ Tot•1 Inv•8trn•nt In¢orn• Tolal Ineomlno r•*oure•* from ch•rlt•bl• •ctlvltl•8 Total Section C Notes io ihe accounts Icontl Note 4 Analysis of resources expended R8sourc•s •xp8nded may b• fiJrth•r anatysèd rf this would help th• r•ad8r of th• accounts. Thi8 y•ar Last y•ar Analysis Costs of generatlng voluntary income Insurance Rent Inde ndenl Examination OfficelAdmin Ex se5 Office equiwenl 968 8,800 250 11.765 33 26T 88 9.858 953 264 3,058 67 239 2850 Tèlé honè Motor Ex Books Music Deprwciat Church EquipmerTrt Professional & L al prtnti Bank cha Travd Honorartum OMC C¢)nf•ron¢• Multimad Childrèn TraSn Other Ex 156 269 799 675 181 718 275 191 1 132 281 414 44 35,309 nses Total 27,758 Invoslment m4nag•m•nl ¢osts Total Charltabl• actlvltl•s Tot•1 Govomanc• costs tycnatbns & Gl COF Weffare 670 740 400 600 550 Total 4.959 5,459 P8g8 6 Section C Notes io ihe accounts Iconii Note 5 Support Costs Ploas• compl•t• this note ifth8 chanty has anatysad its ￿peRS0S uslftg acffj catwrlos and has support costs. Fundrnfillnp athlty c￿r6t*b￿? PthvNy Totsl Co*t Su rt eogt Total Note 6 Detalls of certaln Items of expendlture 6.1 Trusts• •xp•ns•s Phasoprovld• detalls orth• amount ofanypaym•nt or rnlMburS•m￿t ofoutwofrfJock•t •xp•ns•J m4d• to trust8•s or to thlrdpartles fDr•xpens•s IncurTod ty I￿St0•S. Kno •xp•nses wer• pald. pl••¥• •nt•r'Non•' In th• •pproprt•t• box(•s). Th1$ y••r Last y•ar Numbor oftrust••• who w•r• pald •xpon8•8 N•tur• of th• •xp•nwJ Total amount pald 6,2 Fo•8 for •x4mln•llon or audlt of lh• accounts Ple•s•pmvld• dètails orth• on￿Untp4kl ft*r any statsrfNy•xl•rn•l xrulltty ofK¢twttts oth•r swvkes provkl•d by your lndeprnl￿t •XAmln•r or•udiior. Ifnoihlng WAS p•ldpb4J• •nt•r NONE In th• 4pproprl4ts boxl•s). Thls y•4r Last y•ar Ind•pend•n¢ •x*mln*i or *udltorn' f••• lor ￿P￿￿￿O on th• accounts other fe•s Ilor oxampl•: advlco, consullancy, accountancy sorvlcosl pald to tho Independent examlnèr or audltor 3(KJ 250 P8g8 7 Section C Notes lo the accounts Icontl Note 9 Tangible fixed assets Pleas• compl•t• thts note irth• chanty has any tangible assots 9.1 Cost or vJluatlon Freehold land & tjuildings Olher a buildings Pl•n( m•chinery Motor VehK Totsl account and a83•ts undor vJhicl• Balance broLuht forward Athjitiong 11.4Tr) 11.41YJ 2.030 2.030 Revaluatlons Transfèrs" B*an¢• ¢arrted ftsrrtd 11.40) 2.030 13,430 9.2 Aecumulat•d d•pr•clatlon and Impalrni•nt provlslons -Ba$l* SLorRB SLtyRB SLtyRB SLc*RB SL￿RB Rat• B￿anCe >roL￿ht fc4ward D¢pr¢¢lalkn charge for y￿r Impalm￿l provl$kn$ 5,70) 5.71JJ 2,850 508 3.3 R•yaluatlon$ Dl¥osals Tran$fvr8" Bdanco carrtgd forward 8.$50 508 9,058 9.3 Net book v•lu• Brought forward Carrl•d fordard 5.7C 1850 5.7CQ 4.373 1.523 9.4 Revaluation If any Ilxed assets l)een rnv8luedpk•se gl¥e detalts of Ihe v•l¢w•nd method of valuaikni . Tne Transfers" ffjw Is forrnvemènts behveen fixed assèt catègofiÈS. . Please indicate the methc4¥ of *recNation by deletsng Ihe method not apHicablè (SL- thlght lIr￿,. RB - Ftduclng balance). Also please indicate the rats ofdèprec1ats¢￿." forsfraight line, what is the 4ntstypatedlrfe of the asset (in years)," ts reducing balance, whatis Ihe percentage annual ded(KIKIn. P8g8 8 Section C Noies to the accounts Icontl Note11 Debtors and prepayments Pl••s• compl•t• th18 not• rfth• chanty any d•btors or ments. Amounts falllng du• wlthln one year Thls y•ar Last y•ar Analysis of debtors Amounts f•lllno •ft•r morè than one yèar Th18 year Last y•ar Tr•d* debto Amounts du• from •ub•ldl•ry •nd •Mo¢l•t•d und•rt•klng• other debtors 6,800 11,￿0 Pr•paym•nts and •ccru•d Incom• Total Note 12 Credllors Jnd accrual$ Pl••#• compl•t• thls not• iftho charity h•8 any crndltors or•ccrv•l#. 12.1 Anaty81• of cr•dltor• Amounts falllng du• wlthin on• y•ar Thls y•ar Last y•ar Amounts talllng du• aft•r mor• than oné y•ar Th18 y••r Lut y•ar Lo•n• and o¥•rdraft• Trid• ¢r•dltor• Amounts du• to •ub•ldlary and •••o¢l•t•d und•rt•klng• Oth•r er•dltor• 300 250 A¢¢ru*l• •nd d•f•rr•d Ineom• Tot•1 12.2 Se¢urfty over a$$ets If •ny lo•n, ov•nlr•ft or olh•r er•dltorhold* • eh*rg• oroih•r*•¢urtty ov•r•ny •**•t• orth• ¢h•rlty Pl￿$• provld• d•t•ll¥. ## The Redeemed Christian Church of God ## Light House for All Nations ## REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED ## 28th February 2025 It is with great pleasure that we present the annual report and the financial statements for the year ended 28th February 2025. 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 During the year under review, 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 (Light House) 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 Redeemed Christian Church of God (Light House for All Nations), 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. ## WORSHIP VENUE Our worship centre is a The property is rented from West Dumbartonshire Leisure. The church worshipped partly online and partly in person during the period under review due to venue constraints. ## DEVELOPMENT, ACTIVITIES AND ACHIEVEMENT THIS YEAR During the year, the Charity continued to engage in activities that have positive impact on the community. Some of these are outlined below: The charity as usual 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. 1.Weekly Tea Stand: We provide light refreshments, creating a warm and welcoming environment for community members to gather and connect. 2. Monthly Display of Clothing and Household Items: We regularly offer clothes, shoes, bags, jackets, household appliances, and furniture to those in needs. These items are also available on request at any time, ensuring that no one in our community goes without the essentials. 3. Monthly Food Distribution: We distribute food items to community members in need. Like our clothing services, food distribution is also available on request outside of the scheduled distribution time 4.In December 2023 we organised a Christmas carol for the people in our neighbourhood. 5.In September 2024 we cleaned some of the streets in our neighbourhood (Dalmuir). - 6.In October 2024 we ministered to the residents of a care home in our neighbourhood and also donated bible to them. In consonance with our culture, we provided support to some of the needy in our midst within the limits of available resources. We continued to maintain our partnership with some churches in Glasgow during the year. 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 We will continue to pursue our core objectives together with our involvement with the community vigorously. We are already exploring avenues of collaboration with relevant agencies to provide training for our members in areas where we need to raise our skills. Until the weak economy begins to respond positively in a tangible way to the measures put in place by Government we will continue to organise more seminars and workshops on poverty alleviation, waste elimination, budgeting, cost control and other survival strategies. Capacity building through in-house training of our workers will continue, and we will always take advantage of any initiatives from Christ the Redeemer College which is the arm of the mission responsible for training pastors and other ministry workers. FINANCIAL RESULTS OF THE YEAR The statement of the financial activities shows income of £80,945 and expenditure of £40,268. The deficit of income to expenditure for the year is £40,677. 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 The church workers are mainly volunteers who offer their services free on part time basis and mostly in the evenings as well as during the weekends. These workers are the ones in charge of the various departments and ministries that are functioning within the church. Many more volunteers are still giving up their time to help at the church on ad-hoc basis. We are greatly indebted to these volunteers for their commitment and support. Approved by the Trustee and signed on their behalf by: Chairperson – Board of Trustees 12th May 2025 **The Redeemed Christian Church of God – Light House For All Nations Glasgow (SC044286)** ## **Independent Examiners Report** ## **To The Trustees** I report on the accounts of the charity for the year ended 28[th] Feb 2025 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. Date: 12[th] May 2025