2024-12-31-accounts - RCCG Jesus House Inverness

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Charity Registration Number SC045743

RCCG JESUS HOUSE INVERNESS

Report and Financial Statements

For the Year ended 31 December 2024

RCCG JESUS HOUSE INVERNESS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2024

Contents	Page
Legal and Administrative Information	2
Report of the Trustees	3-6
Independent Examiner's report	7
Statement of Financial Activities	8
Balance sheet	9
Notes forming part of the financial statements	10-14

RCCG JESUS HOUSE INVERNESS REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2024

LEGAL AND ADMINISTRATIVE INFORMATION

Officers and Professional advisers

TRUSTEES

MINISTER IN CHARGE

REGISTERED OFFICE

32 Union Street Inverness 1V1 1PX

BANKERS

BANK OF SCOTLAND

EXAMINER

AACSL Accountants Limited North Westgate House Harlow Essex CM20 1YS

CHARITY COMMISSION REGISTERED NUMBER

SC045743

RCCG JESUS HOUSE INVERNESS REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 December 2024

Governing Document

Constitution.

Trustee recruitment and appointment

Trustees are appointed. Questions arising from the nomination of any individual to join the board of trustee is decided by a majority of votes (each executive committee member present has one vote) and in case of an equality of votes the chairman usually have a second or casting vote.

Public Benefit Statement

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for public benefit. Details of how the charity has achieved these are provided in this report.

Organisational Structure and Decision Making

The Charity is organised so that the trustees meet regularly to manage its affairs. The spiritual aspect of the church is handled by the Parish Pastor and the day to day running of the charity is overseen by the Board of Trustees.

Objectives and Activities

To promote the Christian Faith and its values amongst its members and the community at large. We have prayer meetings and study of the Bible

Activities

All our church meetings were held on site on Sunday mornings/early afternoons and Mid- Week service/Bible study was held on Wednesday evenings. During the year, we had our monthly thanksgiving/testimony service on the first Sunday of every month and our Holy Communion service on the first Wednesday of every month.
We also attended RCCG Provincial meetings and RCCG Jesus House annual Peniel meeting in July 2024 in Aberdeen.
The Ministers attended the annual RCCG Ordained Ministers’ Conference in RCCG Redemption Camp Pierrepont, Frensham Road, Farnham in April 2024.
We are members of RCCG Region 1, Province 1, Zone 1 (R1P1Z1), participating in an evangelistic outreach called "Let's Go A-Fishing" in Peterhead on Saturday, 30 March 2024. This was followed by the planting of a new RCCG Parish in Peterhead the following day.
We had RCCG Region 1, online Zoom prayer meeting for Pastors and their spouses every Sunday evening from 8-9pm in 2024.

The Pastor continues to attend prayer meetings with some Pastors of other denominations in Inverness City every Tuesday afternoon from 1-2pm
RCCG R1P1Z1, Zonal Zoom meetings are held on the last Friday of each month from 7:30 to 8:00 pm.
We had numerous teaching events organised by the RCCG Europe Central Office via Zoom during the year
We had a meeting on “Family Matters - Marriage and Raising an Excellent Child” on Saturday 16[th] November 2024
We had events during Easter and Christmas when we also reached out to the Homeless
We gave a Donation to ACORN – A Christian body which helps with evangelism.
We continued to give Donations to AMSCOT (Africa Mission Scotland) Charity.

ACHIEVEMENT AND PERFORMANCE

We made plans and arrangements for the purchase of Our Church Building in 2024. All the requirements were completed in December 2024. We eventually purchased our church building on 6 February 2025, via a loan facility.

PLANS FOR 2025

LET’S GO A-FISHING Evangelism event in Forres in 2025 Easter.

We are seeking greater opportunities to work in cooperation with other Churches, Christian bodies and Charites in Inverness area to help the community. To this end we plan to Partner with The Highland Third Sector Interface (Café 1668) – which is a charity which feed the homeless and other disadvantaged persons in inverness.

They provide free lunches every Monday, Wednesday and Friday, and at present they average around 150 free meals and a similar quantity of free teas and coffees each week. In addition to this their community food larder is open from Monday to Friday, this is very well used, and they do struggle to keep this stocked; this is used almost constantly throughout the day.

Alongside this they have support services who regularly use the café as a space for drop-in information sessions and regular 1:1 meeting with their clients.

They are a small team of staff and rely heavily on volunteers. They provide volunteering and placement opportunities as a pathway for people to gain experience and skills and hopefully progress to paid employment.

We also plan to donate to Cale House, a Cross Reach facility under the Church of Scotland Charity that offers temporary housing for adults, supports those undergoing drug or alcohol rehabilitation in Inverness, and helps them integrate into the community. In addition, we plan to make Donations to the University of

Highland & Islands Christian Union, to World Evangelical Mission (WEA), and we will continue to Donate to ACORN and to AMSCOT.

The Charity informs the Trustees of the financial position of the Church Biannually.

RCCG JESUS HOUSE INVERNESS

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 December 2024

ACCOUNTING POLICIES

Scope and Basis of the financial statements:

The Trustees have adopted the provision of the Statement of Recommended Practice (SORP) Accounting and Reporting by charities issued in December 2005

The charity has taken advantage of the concession which allows it to publish only a statement of financial activities. The charity generated a total income of £45,581 and had a net surplus of £1,753 during the year.

STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES' ANNUAL REPORT AND THE FINANCIAL STATEMENTS

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice).

The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period.

In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in its activities.

RCCG JESUS HOUSE INVERNESS

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 December 2024

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that its financial statements comply with the Charities Act 1993 as amended. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.

DISCLOSURE OF INFORMATION TO EXAMINER

The trustees who held office at the date of approval of this trustees’ report confirm that, so far as they are each aware, there is no relevant information of which the Charity’s examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity’s examiner is aware of that information.

EXAMINER

In line with the provision exemption in the Charities Act 1993 as amended, the trust decided to appoint an examiner, which will review the accounts for the year ended 31 December 2024. In accordance with this appointment, AACSL Accountants Limited was appointed as examiner.

Approved by the Board of Trustees and signed on behalf of the Board by:

Chairman of Board of Trustees on behalf of the trust. 22 August, 2025

Independent Examiner’s Report to the Trustees of RCCG JESUS HOUSE INVERNESS

I report to the trustees on my examination of the accounts of the RCCG JESUS HOUSE INVERNESS Trust for the year ended 31 December 2024, which are set out on pages 8 to 13.

Responsibilities and basis of report

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.

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.

AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS 22 August, 2025

RCCG Jesus House Inverness, SC045743 STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31 DECEMBER 2024

Un-restricted funds 2024 £ 26,069 7,120	Restricted Funds 2024 £ - 12,392	Total Funds 2023 £ 20,812 19,377
33,189	12,392	40,189
41,530 420	- -	25,442 200
41,950	-	25,642
8,761 - 191,270	12,392 20,971 -	14,547 155,753
182,509	8,578 -	170,300

All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.

RCCG Jesus House Inverness, SC045743 BALANCE SHEET AS AT 31 DECEMBER 2024

Notes FIXED ASSETS Tangible Assets 6 CURRENT ASSETS Debtors 7 Cash at bank and in hand 7 Current Liabilities Creditors: amounts falling due within one year 8 Total Asset Less Current Liabilities Long Term Liabilities Creditors: amounts falling due more one year 9 NET ASSETS FINANCED BY: Unrestricted funds 10 Restricted Funds 10 TOTAL FUNDS 10	2024 Total £ 280,794 23,405 23,405 (5,267) 298,931 (125,000) 173,931 182,509 (8,578) 173,931	2023 Total £ 280,507 - 19,641
		19,641 (4,847)
		295,300
		(125,000)

		170,300
		191,270 (20,971)
		170,300

on behalf of the trust.

Trustee 22 August 2025

For the year ending 31 December 2024, the Charity was entitled to exemption from audit under section 477(2) of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The Accounts was approved by the Board of Trustees and signed on behalf of the Board by:

Chairman of Board of Trustees on behalf of the trust. 22 August, 2024

RCCG JESUS HOUSE INVERNESS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 December 2024

ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” (2005), the Charity Act 1993 and applicable UK accounting standards.

Cash flow statement

Under FRS 1 the Charity is exempt from the requirement to prepare a cash flow statement on the grounds that the charity is below the threshold specified in Appendix 2 of the FRS1.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in Note 2.

Investment income and gains are allocated to the appropriate fund.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The grant income where related to performance and specific deliverables are accounted for as the Charity earns the right to consideration by its performance. Where income is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income being received, the income is accrued.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Premises overheads have been allocated on a floor basis and other overheads have been allocated on the basis of the head count.

RCCG Jesus House Inverness, SC045743 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

Note 2. Incoming Resources - General Donations

Note 2. Incoming Resources - General Donations
	Unrestricted Funds £	Restricted Funds £	2024 2023 Total Total Funds Funds £ £
General Donations	26,069	-	26,069 20,812
Note 3. Incoming Resources - Other Income	26,069 Unrestricted Funds £	- Restricted Funds £	26,069 20,812 2024 2023 Total Total Funds Funds £ £
GIFT AID Interest	7,025 95	- -	7,025 10,052 95 152.24
Other income -Building fund		12,392	12,392 9,172.46
Note 4. Resources Expended - Activities Central Office Funding Donations paid Depreciation Professional Fees IT Expenses Cleaning bank charges Insurance Hotels Electricity Hospitality & Welfare and Refreshment Repairs and servicing Solicitor's fees Accountancy Governance Cost Training Cost Telephone Christmas activities/evts/celebration Conferences & seminars Telecom/Musica/Audio-visual services General expenses World Evangelical Fund Interest Payable(Building) Fire & Security	7,120 Unrestricted Funds £ 2,250 310 3,188 216 181 4 2,683 75 1,740 1,860 3,367 7,534 420 399 255 456 156 1,906 713 573 11,856 1,809 41,950	12,392 Restricted Funds £ - - - - - - - - - - - - - - - - - - - - -	19,512 19,377 2024 2023 Total Total Funds Funds £ £ - 450 2,250 1,400 310 111 3,188 - 216 460 181 272 4 - 2,683 2,374 75 - 1,740 723 1,860 696 3,367 339 7,534 - 420 - 399 685 255 54 456 531 156 204 1,906 1,817 713 - 573 778 - 2,666 11,856 - 1,809 - 41,950 13,560

Note 5. Resources Expended – Governance 1 Accountancy Governance cost	Unrestricted Funds £ 420	Restricted Funds £ - -	2024 2023 Total Total Funds Funds £ £ 420 200
	420	-	420 200
Note 6. TANGIBLE ASSETS	2024 Fixtures and Fittings Church Building Church Equipment Motor Vechicles Total £ £ £
Cost	- 280,000 507 - 280,507
Additions Revaluation Disposal Total Costs Depreciation Balance brought forward Charge for the year 2024 Balance carried forward At 31 December 2024 At 31 December 2023 At 31 December 2022 Note 7. Cash at bank and in hand Cash at bank Cash at hand Note 8. Creditors: amounts falling due within one This is made up as follows: Other Creditors Accountancy Note 9. Creditors: amounts falling due more than This is made up as follows: Creditors- Church Building	- - 596 - 596 - - - - - - - - - - - 280,000 1,103 - 281,103 - - 111 - 111 199 199 - - 310 - 310 - 280,000 794 - 280,794 - 280,000 507 - 280,507 - 280,000 618 3,375 283,993 2024 2023 £ £ 23,405 19,641 23,405 19,641 year 2024 2023 £ £ (4,847) (4,847) (420) - (5,267) (4,847) one year 2024 2023 £ £ (125,000) (125,000) (125,000) (125,000)

Note 10. Movement in funds

Note 10. Movement in funds
Unrestricted funds General Restricted funds Note 10.1 Analysis of net assets by fund Cash at bank and in hand Other net assets (liabilities)	Opening Incoming Incoming Resources balance resources resources expended General Donations Other Income £ £ £ £ 191,270 26,069 7,120 (41,530) 191,270 26,069 7,120 (41,530) (20,971) - 12,392 - 170,300 26,069 19,512 (41,530) 2024 Total Funds Funds £ £ 23,405 23,405 150,526 150,526 173,931 173,931
		173,931

Note 11. TRUSTEES REMUNERATION

The Trustees did not receive any emoluments and no out of pocket expenses were paid during the year (2023: £nil)

Note 12. As a company, RCCG Jesus House Inverness, SC045743 is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its objects. No tax charges have arisen in the Company.

Note 13. Control

The ultimate controlling parties are the trustees’ as stated on page 2.

14. TAXATION

RCCG JESUS HOUSE INVERNESS is a registered charity and is thus exempt from taxation of its income and gains falling within Section 505 of the Income and Corporation Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.