Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
_Scottish Charity No. SC044374_
## **Roots: Globalscope Edinburgh**
Report and Financial Statements _For the year ended 31 December 2024_
Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalsco e Edinbur h p g
**Contents of the Financial Statements** _for the year to 31 December 2024_
||Page|
|---|---|
|Report of the Trustees|1 - 4|
|Report of the Independent Examiner|5|
|Receipts and Payments Account|6|
|Statement of Balances|7|
|Notes to the Accounts|8|
Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalsco e Edinbur h p g
## **Report of the Trustees** _for the year to 31 December 2024_
The Trustees are pleased to present their report together with the financial statements of the charity for the year to 31 December 2024.
## **Structure, governance and management**
Roots: Globalscope Edinburgh is governed by its Constitution dated 29 October 2013. It is registered as a Scottish Charitable Incorporated Organisation with OSCR (No. SC044374). It has a board of Trustees that are voted in by its Members at the Annual General Meeting.
## **Trustees and Office Bearers**
The Charity’s Office Bearers who are also Trustees are listed below.
_Chairperson Vice-chairperson Treasurer Secretary Secretary (Resigned 7 October 2024)_
## **Appointment of Trustees**
At each AGM, any member may be elected as a Trustee. All of the Charity Trustees who have served for a period of three years must retire from office but may then be re-elected. Charity Trustees who have served for a period of less than three years may also retire from office at the AGM. The number of Trustees must not be fewer than three nor more than ten.
## **Objectives**
The objectives of the organisation as laid out in the Constitution are to advance the Christian faith in accordance with its Statement of Belief for the benefit of the public in Edinburgh and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the laws of Scotland and are connected with the charitable work of Roots.
## **Review of activities**
Roots is a grace-driven community for all university students where students can have fun, make friends, and explore life and faith together. Roots is located in Edinburgh, Scotland and primarily serves university students located in the city. Roots has a Christian foundation and everyone who is on the team at Roots would consider themselves Christian, and that means that all students are welcome to be a part of Roots whether they share those same beliefs or not.
Following 2023, the trustees still believe that it is important to the charity to focus on 3 categories for the future: organisational relationships, diversifying of income streams, and exploring the possibility of buying a property.
The relationship between Roots and Augustine United Church (AUC) remains strong. Multiple Roots teammates preached at AUC in 2024 and one of the ministers talked at a Roots Tuesday Night event. Roots has now been listed on the Student Christian Movement (SCM) website, so students looking for Christian community in Edinburgh can now find Roots through that site. Another guest speaker at a Roots Tuesday Night, shared of their work with refugees and asylum seekers in Glasgow through an organisation called MILK. More information about this connection can be found through this blog post. https://milkglasgow.substack.com/p/finding-community-through-food-sharing.
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Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalsco e Edinbur h p g
## **Report of the Trustees** _for the year to 31 December 2024_
## **Review of activities (continued)**
The majority of funding for Roots continues to come from CMF International as Roots is a part of CMF International’s Globalscope network. In an effort to diversify the income stream, Roots applied for funding for our Free Coffee Shop project through many grants in the UK and received £4500 in total from 3 grants. The trustees will continue to support Roots through the grant writing process and pursuing more local financial partnerships.
As we continue to look towards the future of a more stable and connected Roots, we have begun the very early stages of inquiries about what buying a property would cost. The charity is still years away from making that decision and acquiring the necessary funding but owning a property could help stabilise finances as rent on the current property continues to increase.
This year Roots has offered many different kinds of events and activities focused on building community, supporting students, and giving them opportunities to explore the Christian faith.
Roots’ weekly event, Tuesday Night with Roots, was still held at the Aroma Cafe as it has been for many years. We have searched for other venues to host the event, though the availability or cost has left us without an alternative. The event continues to introduce students to Roots and to the Christian faith. Our tagline for Tuesday Night with Roots is: “You can expect 3 things from every Tuesday Night with Roots: food, fun, and something meaningful.” We eat a meal together, play a game, listen to a short talk (usually given by a Roots team member) that includes a Bible story, and then we participate in a form of prayer. During the spring term our talk series was entitled Love Songs, where we looked through the UK’s top 100 songs of 2023 as inspiration to explore the topic of love. The autumn term talk series was called Glimmers. The definition of a glimmer is: “A glimmer is the opposite of a trigger. Glimmers are those moments in your day that make you feel joy, happiness, peace, or gratitude. Once you train your brain to be on the lookout for glimmers, these tiny moments will appear more and more.” During this series, Roots was able to engage students in conversations about the small ways that God can be encountered in our lives. As started in 2023, we continued to ticket the event because of its popularity. We continued to see the benefit of the ticketing system having a smaller number of students who were more engaged and present in the community. Each term the student leadership group at Roots “takes over” a Tuesday Night by planning and executing the event. It is always one of the most meaningful and well attended events in the term. This is a student’s thoughts on Tuesday Nights: “Tuesday night curry night is, without a doubt, my favourite event. It’s incredible to me that people my age and even younger openly engage in discussions about faith, life, and personal struggles. Sharing a meal that feels familiar, alongside people who are so open-hearted, makes all the difference. Roots makes me feel like I belong. When I’m there, I don’t feel like I’m 4,600 miles away from home—I feel connected, cared for, and part of something bigger. It’s a place of comfort, friendship, and growth, and I’m endlessly grateful to be part of it.”
The Roots Free Coffee Shop Project opened for students 12-5 Monday through Friday during the school terms. We supplied a comfortable and free space for students to congregate during the week. By offering hospitality we want each student who comes to feel known and loved. This could mean enjoying board games together to add some fun to the otherwise stressful student life or delving deep into the Bible to create a space where students can ask questions and explore faith. Our team also offers a listening ear, allowing students to be honest about what's truly going on in their lives. The Free Coffee Shop Project was a success that we hope to continue for years to come.
The first Friday of every month is a Roots Big Breakfast. We provide free pancakes for students from 1012pm. It is a way many students come to Roots for the first time and can bring friends. We average around 50 people each Big Breakfast.
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Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalsco e Edinbur h p g **Report of the Trustees** _for the year to 31 December 2024_
## **Review of activities (continued)**
Roots hosts one off events throughout the year in order to build community and offer different ways for students to get connected to Roots. In January, we hosted our annual Burns Night, which brought in many new students who were interested in experiencing a uniquely Scottish cultural activity. We hosted a Murder Mystery night in October, where people dressed up and played characters in order to solve a murder. We ended the year with a Christmas party that included our annual White Elephant Gift Exchange, which is a highlight for many.
In May, we host our End of Year Party. We invite the whole Roots community to have a meal together, celebrate the school year that has happened, and honour those who are graduating or leaving. We had many leavers to say goodbye to, and shared what we valued in them and why they mattered to this community. We gift each leaver with “Roots in a mug”. This includes a deck of cards to remind them of the value of fun, some tea bags and instant coffee to remind them of the importance of gathering with others around meals or drinks, and a Roots magnet to remind them of the value of taking time to be grateful. These gifts and a short note from the Roots team are included in a mug that has their name and the Roots logo on it. We also said goodbye to our teammate who had been a student at Roots and then worked on the team for 4 years.
Every term Roots takes a Weekend Away with students. We went down to the Scottish Borders in February and tried a new venue near North Berwick in October. These weekends are great ways for students to get out of the city and experience some of the natural beauty of Scotland. They also serve as community builders, as students spend 48 hours with each other. We cook and eat meals together, play games, have discussions, and listen to talks. Similar to the talks on Tuesday Nights, these talks are geared towards stories of faith. Students always return to Edinburgh from these weekends more connected with each other. The venue at North Berwick was particularly loved by students and it was cheaper than previous Weekend Away venues. A student shared this of his experience, “The weekend is full of food, fun, and meaningful talks - I have yet to leave a weekend away talk series without feeling like a different person than before - and a delightful break from the stresses of university life. It's a great way to become closer to our friends and make new ones, and I can’t wait to go to more.”
Roots run small groups throughout the year geared towards giving students an opportunity to take a step deeper into Roots and faith. These groups vary from meeting up in coffee shops chatting about life, reading books together, watching theology videos, and going on walks. Each week after the Tuesday Night event a group called Microwave is run. This is what one student said about her experience there: “In my late teens, I had a complicated relationship with Christianity and distanced myself from it. However, Roots introduced me to a faith I had dreamed of as a child—one marked by unconditional love, acceptance, and openness, mirroring what Jesus taught us. Microwave specifically has helped me recognize and confront critical aspects of my faith and personal struggles, such as my tendency to measure faith by what Jesus could do for me, my detachment from the church, and my unresolved pain.”
During the summer, Roots dreamed of a fundraising initiative with CMF International that would involve 20 people coming to walk the West Highland Way and raise money for CMF International. The goal is to raise $60,000 (£45,000) for CMF and part of that money will be used to help Roots for the following year and in the years to come. The trip was filled up by mid-September and had a few people on the waitlist. The trustees are excited about this trip as these funds will be invaluable to Roots and in creating advocates for Roots in the future.
Numbers cannot tell a complete story, but they can provide context. In 2024, Roots had 491 student first timers come to try out Roots, noted 333 unique conversations about faith, and gave many students the opportunity to experience leadership through the community, with 7 participating in our weekly formal leadership group.
Roots has completed a successful year. We are excited about the next year where we will continue to be a grace-driven community for all university students.
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Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalsco e Edinbur h p g
## **Report of the Trustees** _for the year to 31 December 2024_
## **Financial review**
The financial statements for the year are set out in pages from 6 to 8. The Charity has a deficit for the year of £1,572 (2023: surplus of £1,315). Total reserves as at 31 December 2024 were £6,094 (2023: £7,666), with a general fund of £5,672 (2023: £7,999) and restricted funds of £464 (2023: £nil).
The Trustees and employees of Roots are responsible for fundraising for the costs of the activities of the charity. The main funding is received through Christian Missionary Fellowship International (CMF), a US organisation with which the Trustees work closely. In the last few years, the Trustees have sought to diversify the streams of income for the charity. From 2022 to 2023, the non-CMF income increased by 55%. Between 2023 to 2024, the non-CMF income decreased by approximately 2%. While a decrease is not ideal, the trustees feel comfortable with that change as they and the employees of Roots continue to work to increase those numbers in the future. The Trustees believe this continued diversification will help protect and sustain the charity for the future.
## **Reserves Policy**
Because of the close partnership with CMF, the Trustees have previously believed that a significant financial reserve is unnecessary. However, for the sake of protecting and sustaining the charity for the future, the Trustees will seek to raise the amount of reserves the charity has. The initial goal will be to have three months’ worth of operating costs in reserve. The charity currently has £5,672 of free reserves.
## **Plans for the future**
The Trustees believe it’s important to diversify streams of income to the charity through personal donations, grants, and other forms of income. We will continue to encourage and seek out new avenues of income with which to fund the activities of the charity and build up reserves.
## **Reference and administrative details**
## **Address**
Roots: Globalscope Edinburgh 9 South College Street Edinburgh EH8 9AA
## **Bankers**
Royal Bank of Scotland 30 Nicolson Street Edinburgh EH8 9DL
_Signed on behalf of the Trustees on 26 September 2025_
_Chairperson_
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Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalsco e Edinbur h p g
## **Report of the Independent Examiner to the Trustees** _for the year to 31 December 2024_
I report on the financial statements for the period ended 31 December 2024 which are set out on pages 6 to 8.
## **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 (as amended). 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.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 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 other than that disclosed below:
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 (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
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.
## _Managing Director_
Innes & Partners Limited Chartered Certified Accountants
Date: 26 September 2025
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
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Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalscope Edinburgh
**Receipts and Payments Account** _for the year to 31 December 2024_
|**Note**
**Receipts**
CMF Funding
Personal funding & Donations
Grants
Other
**Total receipts**
**Payments**
Rent
Utilities
Insurance
Office repairs and maintenance
Study programme and training
Books, journals, magazines
Food and travel
Advertising
Office supplies
Postage
Professional and legal fees
Independent examination fee
Miscellaneous
Weekly events
Student outreach
Coffee/tea giveaway
Student gifts
Weekend away
One-off events
Salaries
_(Note 4)_
Team meetings
Roots Group
Roots Vistors
Minisrty Equipments
Furniture and equipment
**Total payments**
**(Deficit) / Surplus for the year**
Cash balances brought forward
**Cash balances carried forward**|**General**
**funds**
**£**
50,840
21,185
-
1,211|**Restricted**
**funds**
**£**
-
-
4,500
-|**Total funds**
**2024**
**£**
**50,840**
**21,185**
**4,500**
**1,211**|**Total funds**
**2023**
£
65,920
26,211
-
1,360|
|---|---|---|---|---|
||**73,236**|**4,500**|**77,736**|93,491|
||10,750
-
254
377
86
53
192
143
1,291
226
3,121
1,110
-
9,089
427
797
445
4,234
2,122
39,760
322
42
2
350
37|1,500
2,578
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**12,250**
**2,578**
**254**
**377**
**86**
**53**
**192**
**143**
**1,291**
**226**
**3,121**
**1,110**
-
**9,089**
**427**
**797**
**445**
**4,234**
**2,122**
**39,760**
**322**
**42**
**2**
**350**
**37**|11,500
2,847
248
74
264
44
70
913
1,757
199
1,437
1,056
1,030
11,932
238
699
658
5,546
2,267
48,562
460
-
45
-
330|
||**75,230**|**4,078**|**79,308**|92,176|
||**(1,994)**|**422**|**(1,572)**|1,315|
||**7,666**|**-**|**7,666**|6,351|
||**5,672**|**422**|**6,094**|7,666|
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Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalscope Edinburgh
## **Statement of Balances** _as at 31 December 2024_
|**Total bank and cash balances**
**Reserves**
Unrestricted funds
Restricted funds
**Statement of assets at 31 December 2024**
Salaries paid early
Pensions paid in advance
**Statement of liabilities at 31 December 2024**
Independent Examination Fee
Accountancy Fee
QB Subscription|**Opening**
**2024**
**(Deficit)**
**Closing Opening**
**2023**
**Surplus**
**Closing**
**balance**
**for year**
**balance balance**
**for year**
**balance**
**£**
**£**
**£**
**£**
**£**
**£**
7,666
(1,572)
**6,094**
6,351
1,315
7,666|**Opening**
**2024**
**(Deficit)**
**Closing Opening**
**2023**
**Surplus**
**Closing**
**balance**
**for year**
**balance balance**
**for year**
**balance**
**£**
**£**
**£**
**£**
**£**
**£**
7,666
(1,572)
**6,094**
6,351
1,315
7,666|**Opening**
**2024**
**(Deficit)**
**Closing Opening**
**2023**
**Surplus**
**Closing**
**balance**
**for year**
**balance balance**
**for year**
**balance**
**£**
**£**
**£**
**£**
**£**
**£**
7,666
(1,572)
**6,094**
6,351
1,315
7,666|
|---|---|---|---|
||**5**
**6**|5,672
422
**6,094**
1,644
139
**1,783**
1,164
72
24
**1,260**|7,666
-|
||||7,666|
||||3,276
**-**|
||||3,276|
||||1,110
102
-|
||||1,212|
Approved by the Trustees on 26 September 2025 and signed on their behalf by the undernoted:
_Chairperson_
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Docusign Envelope ID: B0D4159C-584E-408C-9241-9D42584092DC
## Roots: Globalscope Edinburgh
## **Notes to the financial statements** _for the year ended 31 December 2024_
## **Accounting policies**
## **1. Basis of accounting**
These financial statements have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **2. Nature and purpose of funds**
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.
Restricted funds represent income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.
## **3. Transactions with Trustees**
No Trustee received remuneration from the Charity during the year under review. Three of the five Trustees are employed by Christian Missionary Fellowship International (CMF) in the USA who provide salary, housing and utilities for those three Trustees. CMF also provides grants at the request of the Charity Trustees for the funding of regular operations. No other expenses were paid to the Trustees during the year (2023: nil) in their capacity as Trustees.
## **4. Staff costs and numbers**
||||
|---|---|---|
|**taff costs and numbers**
Gross salaries
Employer pension contributions|**2024**
**£**
38,499
1,261|**2023**
**£**
47,253
1,309|
||**39,760**|48,562|
The average number of employees during the year was 2 (2023: 2).
No employee received remuneration of more than £60,000 during the year.
|**5. Unrestricted funds**
General fund
**Total unrestricted funds**
**_Explanation of funds_**|**Balance at**
**01.01.24**
**£**
7,666|**Receipts**
**£**
73,236|**Payments**
**£**
(75,230)|**Balance at**
**31.12.24**
**£**
**5,672**|
|---|---|---|---|---|
||7,666|73,236|(75,230)|**5,672**|
||||||
The _General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
|**6. Restricted funds**
Free Coffee Shop Fund
**Total unrestricted funds**
**_Explanation of funds_**|**Balance at**
**01.01.24**
**£**
-|**Receipts**
**£**
4,500|**Payments**
**£**
(4,078)|**Balance at**
**31.12.24**
**£**
**422**|
|---|---|---|---|---|
||-|4,500|(4,078)|**422**|
||||||
The _Free coffee shop_ represents all income and expenditure relating to the Roots Free Coffee Shop programme to university students.
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