| REDEEMED CH | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 |
|---|---|---|---|---|---|---|
| SECTION A Statement of receipts and payments FOR THE PERIO A1 Receipts |
unrestricted funds restricted funds expendable endowment fund permanent endowmentfunds total funds current year total funds last year RECEIPT AND PAYMENT ACCOUNTS D FROM 01/JAN 2024 TO 31ST DEC 2024 |
|||||
| Donations | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Legacies | ||||||
| Grants | ||||||
| Receipts from fundraising activities | ||||||
| Gross Trading Receipts | ||||||
| Income from investments other than land and buildings | ||||||
| Rents from Land and buildings | ||||||
| Gross receipts from other charitable activities | ||||||
| A1 sub total | 51,444.00 | 51,444.00 | 42,670.00 | |||
| A2 Receipts from asset and investment sales | ||||||
| Proceeds from sale of fixed assets | ||||||
| Proceeds from sale of investments | ||||||
| Gross receipts from other charitable activities | ||||||
| A2 Sub total | 51,444.00 | |||||
| Total Receipts | 42,670.00 | |||||
| A3 Payments | ||||||
| Expenses for fundraising | ||||||
| Gross trading payments | ||||||
| Investment management costs | ||||||
| payments relating directly to charitable activities | 39,241.00 | 39,241.00 | 32,042.00 | |||
| Grants and donations | ||||||
| Audit /Independent examination | ||||||
| Preparation of annual accounts | ||||||
| Legal costs | ||||||
| other | ||||||
| A3 sub total | 39,241.00 | 39,241.00 | 32,042.00 | |||
| A4 Payments relating to assets and investment movements | ||||||
| Purchases of fixed assets | ||||||
| A4 sub Total | 32,042.00 | |||||
| Total Payment | 39,241.00 | |||||
| Net Receipts/ (payments) | 12,203.00 | 10,628.00 | ||||
| A5 Transfers to / (from) funds | ||||||
| Surplus / (deficit) for year | 12,203.00 | 10,628.00 | ||||
| REDEEMED CH | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 | |||||
| Section B Statement of Balance | ||||||
| B1 Cash Funds Cash and bank balances at start of year Surplus/ (deficit) shown on receipts and payment account Cash and Bank balances at year end B2 Investments |
unrestricted funds | restricted funds expendable endowment fund |
permanent endowmentfunds total funds current year total funds last year |
|||
| 1,376.00 | 476.00 | |||||
| 10,827.00 | 10,628.00 | |||||
| 12,203.00 | 11,104.00 | |||||
| Funds which at set belongs market valuations | ||||||
| Total | ||||||
| B3 Other assets Details |
Funds to which assets belong Cost (if available) Current Value | |||||
| Mtor vehicle | 18,000.00 | 10,000.00 | 7,000.00 | |||
| Furnitures and Fittings | ||||||
| Equipments | 21,000.00 | 18,000.00 | 8,000.00 | |||
| Loans |
| Total | 39,000.00 | 28,000.00 | 18,000.00 | |||
|---|---|---|---|---|---|---|
| B4 Liabilities Details |
Funds to which liabilities belong Amoun | t Due Current Value | ||||
| Independent Accountant | 300.00 | 300.00 | ||||
| Total | 300.00 | 300.00 | ||||
| Signature by one or moretrustees on behalf o | f all the trustees | Signature Print name |
Date | |||
| 01/08/25 | ||||||
| REDEEMED CH | RISTIAN CHURCH OF GOD PERTH CITY TABERN | ACLE SCO45257 | ||||
| Additional Analysis (1) | ||||||
| 1. Donations Analysis of receipts and payments |
expendable endowment fund permanent endowmentfunds |
total funds current year total funds last year | ||||
| unrestricted funds | restricted funds | |||||
| Tithes and offering | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Total | 51,444.00 | 51,444.00 | 42,670.00 | |||
| 2 Grants 3. Gross receipts from other activities |
total funds current year total funds last year | |||||
| unrestricted funds | restricted funds | |||||
| expendable endowment fund permanent endowmentfunds |
total funds current year total funds last year | |||||
| unrestricted funds | restricted funds | |||||
| Projects and gifts in kind | ||||||
| 4. Payments relating directlyto charitable activies | expendable endowment fund permanent endowmentfunds |
total funds current year total funds last year | ||||
| unrestricted funds | restricted funds | |||||
| Admin service fee+A110:A133s | 450.00 | 450.00 | 450.00 | |||
| Gift and Donation | 2,500.00 | 2,500.00 | 2,500.00 | |||
| Central Office Expenses | 250.00 | 250.00 | 250.00 | |||
| Children's department | 500.00 | 500.00 | 500.00 | |||
| Communion | 50.00 | 50.00 | 50.00 | |||
| Communion Elements | ||||||
| Depreciation | 3,690.00 | 3,690.00 | 3,690.00 | |||
| Evangelism | 4,750.00 | 4,750.00 | 750.00 | |||
| Events and conferences | 1,399.00 | 1,399.00 | 200.00 | |||
| Books CD | 4,120.00 | 4,120.00 | 2,120.00 | |||
| Fuel and oil | 1,200.00 | 1,200.00 | 1,200.00 | |||
| Honourarium | 840.00 | 840.00 | 840.00 | |||
| Website | 5,450.00 | 5,450.00 | 5,450.00 | |||
| Music equipment | 750.00 | 750.00 | 750.00 | |||
| Postage Printing and stationery | 450.00 | 450.00 | 450.00 | |||
| Refreshments | 4,200.00 | 4,200.00 | 4,200.00 | |||
| Rents | 194.00 | 194.00 | 194.00 | |||
| Telephone | 150.00 | 150.00 | 150.00 | |||
| Training costs | 1,820.00 | 1,820.00 | 1,820.00 | |||
| vehicle Expenses | 620.00 | 620.00 | 620.00 | |||
| Travel | 2,500.00 | 2,500.00 | 2,500.00 | |||
| Welfare | 1,208.00 | 1,208.00 | 1,208.00 | |||
| WEM | 250.00 | 250.00 | 250.00 | |||
| Governance costs | 250.00 | 250.00 | 250.00 | |||
| Insurance | 1,650.00 | 1,650.00 | 1,650.00 | |||
| Total | 39,241.00 | 39,241.00 | 32,042.00 | |||
| REDEEMED CH | RISTIAN CHURCH OF GOD PERTH CITY TABERN | ACLE SCO45257 | ||||
| Additional Analysis (2) | ||||||
| Receipts 5 Breakdown of unrestricted funds |
expendable endowment fund permanent endowmentfunds |
total funds current year total funds last year | ||||
| unrestricted funds | restricted funds | |||||
| Donations | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Legacies | ||||||
| Grants | ||||||
| Receipts from Fund raising | ||||||
| Income from investments other than land and building | ||||||
| Rents from land buildings | ||||||
| Gross trading Receipts | ||||||
| Gross receipts from other charitable activities | ||||||
| Sub total | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Receipts from assets & investment sales |
| Proceeds from sale of fixed assets | ||||||
| Proceeds from sale of investments | ||||||
| sub total | ||||||
| Total Receipts | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Payments | ||||||
| Expenses for fundraising activities | ||||||
| Gross trading payments | ||||||
| Investment management costs | ||||||
| Payments relatingg directly to charitable activities | 38,941.00 | 38,941.00 | 31,792.00 | |||
| Governance costs | ||||||
| Audit/ independent examination | 300.00 | 300.00 | 250.00 | |||
| Preparation of annual accounts | ||||||
| Legal costs | ||||||
| Other Professional fees | ||||||
| Sub total | 39,241.00 | 39,241.00 | 32,042.00 | |||
| Payments relating to asset and investment movement | ||||||
| Purchases of fixed assets | ||||||
| Purchases of investment | ||||||
| sub total | ||||||
| Total Payment | 39,241.00 | 39,241.00 | 32,042.00 | |||
| Net receipts / (payments) | 12,203.00 | 12,203.00 | 10,628.00 | |||
| Transfers to / (from) funds | ||||||
| Surplus / (deficit) for year | 12,203.00 | 12,203.00 | 10,628.00 | |||
| REDEEMED CH | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 | |||||
| Additional Analysis (3) | ||||||
| Receipts 5 Breakdown of restricted funds |
unrestricted funds restricted funds expendable endowment fund permanent endowmentfunds total funds current year total funds last year |
|||||
| unrestricted funds | ||||||
| Donations | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Legacies | ||||||
| Grants | ||||||
| Receipts from fund raising activities | ||||||
| Gross Trading receipts | ||||||
| Income from investments other than land and building | ||||||
| Rents from land and building | ||||||
| Gross receipts from other charitable activities | ||||||
| Sub total | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Receipts from assets and investment sales | ||||||
| proceeds from sale of fixed assets | ||||||
| proceeds from sale of investments | ||||||
| sub total | ||||||
| Total Receipts | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Payments | ||||||
| Expenses for fundraising activities | ||||||
| Gross Trading payments | ||||||
| Investment management costs | ||||||
| payments relating directly to chharitable activities | 38,941.00 | 38,941.00 | 31,792.00 | |||
| Grants and donations | ||||||
| Governance Costs | ||||||
| Audit / Independent examination | 300.00 | 300.00 | 250.00 | |||
| Preparation of annual accounts | ||||||
| Legal Costs | ||||||
| Other Professional fees | ||||||
| sub total | 39,241.00 | 39,241.00 | 32,042.00 | |||
| Proceeds from sale of fixed assets | ||||||
| Proceeds from sale of investments | ||||||
| sub total | ||||||
| Total Receipts | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Payments | ||||||
| Expenses for fundraising activities | ||||||
| Gross trading payments | ||||||
| Investment management costs | ||||||
| Payments relatingg directly to charitable activities | 38,941.00 | 38,941.00 | 31,792.00 | |||
| Governance costs | ||||||
| Audit/ independent examination | 300.00 | 300.00 | 250.00 | |||
| Preparation of annual accounts | ||||||
| Legal costs | ||||||
| Other Professional fees | ||||||
| Sub total | 39,241.00 | 39,241.00 | 32,042.00 | |||
| Payments relating to asset and investment movement | ||||||
| Purchases of fixed assets | ||||||
| Purchases of investment | ||||||
| sub total | ||||||
| Total Payment | 39,241.00 | 39,241.00 | 32,042.00 | |||
| Net receipts / (payments) | 12,203.00 | 12,203.00 | 10,628.00 | |||
| Transfers to / (from) funds | ||||||
| Surplus / (deficit) for year | 12,203.00 | 12,203.00 | 10,628.00 | |||
| REDEEMED CH | RISTIAN CHURCH OF GOD PERTH CITY TABERNACLE SCO45257 | |||||
| Additional Analysis (3) | ||||||
| Receipts 5 Breakdown of restricted funds |
unrestricted funds restricted funds expendable endowment fund permanent endowmentfunds total funds current year total funds last year |
|||||
| unrestricted funds | ||||||
| Donations | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Legacies | ||||||
| Grants | ||||||
| Receipts from fund raising activities | ||||||
| Gross Trading receipts | ||||||
| Income from investments other than land and building | ||||||
| Rents from land and building | ||||||
| Gross receipts from other charitable activities | ||||||
| Sub total | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Receipts from assets and investment sales | ||||||
| proceeds from sale of fixed assets | ||||||
| proceeds from sale of investments | ||||||
| sub total | ||||||
| Total Receipts | 51,444.00 | 51,444.00 | 42,670.00 | |||
| Payments | ||||||
| Expenses for fundraising activities | ||||||
| Gross Trading payments | ||||||
| Investment management costs | ||||||
| payments relating directly to chharitable activities | 38,941.00 | 38,941.00 | 31,792.00 | |||
| Grants and donations | ||||||
| Governance Costs | ||||||
| Audit / Independent examination | 300.00 | 300.00 | 250.00 | |||
| Preparation of annual accounts | ||||||
| Legal Costs | ||||||
| Other Professional fees | ||||||
| sub total | 39,241.00 | 39,241.00 | 32,042.00 | |||
| Payments relating to asset and investment movements | Payments relating to asset and investment movements | |||||
|---|---|---|---|---|---|---|
| Purchase of fixed assets | ||||||
| Purchase of investments | ||||||
| Sub total | ||||||
| Total Payments | 39,241.00 | 39,241.00 | 32,042.00 | |||
| Net Receipts / (Payments) | 10,628.00 | |||||
| Transfer to / (from) funds | ||||||
| Surplus/(deficit) for year | 12,203.00 | 12,203.00 | 10,628.00 | |||
| Nature and Purpose of funds | ||||||
Independent Examiners Report
Independent Examiner’s Report to the Trustees of Redeemed Christian Church of God Perth City Tabernacle (SC045257)
I report on the accounts of the charity for the year ended 31 Dec 202 4 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
- 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
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 1 �[th] ������ 202 5