**REDEEMED CHRISTIAN CHURCH OF GOD, CITY OF GOD FOR ALL NATIONS STIRLING, SC045927** ## **TRUSTEES REPORT** ## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31st MAR 2025** It is with great pleasure that we present the annual report and the financial statements for the year ended 31[st ] March 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** Redeemed Christian Church of God, City of God For All Nations Stirling, SC045927 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 our objectives under these 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 ## **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. During the month of December, we had a Christmas carol for the community; we ministered in songs and also gave out Christmas gifts to Children and other less privileged in the community and also a visit to elderly Hospice. We still hold regular Sundays and Wednesdays Meetings to encourage our members on how to be useful to community they live. We also continued to share the Christian faith and help people develop biblical principles that build up their self-esteem and help them to stay out of criminality and other social vices. This enables them to fulfil their purpose in life and live a happy productive life. Our Youth held Pre-Marital Counselling Programme on Valentine Day with a Barbeque in the church premises. The purpose is to enhance and equip them for the task and challenges ahead – relationship. Our Children Department also organised Children Day Celebration in November 2017 for the members and Community Children. School Uniform and some gifts were given to some less privileged and struggling parents in our midst 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 Edinburgh during the year and we held a few joint fellowship meetings together. More churches are now joining the network. 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 £115,408 and total expenditure of £84,424. ## **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: Board of Trustees 24[th] December 2025 **Charity no SC045927** **Redeemed Christian Church of God, City of God For All Nations Stirling** **Accounts - Apr 2024 to Mar 2025** **Prepared by DTT Consultancy Ltd** |**RCCG**|**Redeemed Christian Church of God, City of God For All Nations Stirling**|**Redeemed Christian Church of God, City of God For All Nations Stirling**|**Redeemed Christian Church of God, City of God For All Nations Stirling**|**Redeemed Christian Church of God, City of God For All Nations Stirling**|**Redeemed Christian Church of God, City of God For All Nations Stirling**|**SC045927**| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||| ||Period start date|**1st Apr 2024**|**To**|Period end
date|**31st Mar 2025**|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total resources expended_**
**_Total incoming resources_**
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Gross transfers between funds**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||-|-|-|-|-| |||115,408|-|-|115,408|207,554| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||115,408|-|-|115,408|207,554| |||||||| |||-|-|-|-|-| |||80,244|-|-|80,244|46,988| |||-|-|-|-|-| |||-|-|-|-|-| |||4,180|-|-|4,180|1,731| |||-|-|-|-|-| |||-|-|-|-|-| |||84,424|-|-|84,424|48,720| |||30,984|-|-|30,984|158,834| |||-|-|-|-|-| |||30,984|-|-|30,984|158,834| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||30,984|-|-|30,984|158,834| |||183,708|-|-|183,708|24,874| |||214,692|-|-|214,692|183,708| Page 2 ## **Redeemed Christian Church of God, City of God For All Nations Stirling Section B Balance sheet as at 31st March 2025** |Note
**Fixed assets**
**Tangible assets (Note 9)**
B01
B02
**Investments (Note 10)**
B03
**_Total fixed assets_**
B04
**Current assets**
**Stock and work in progress**
B05
**Debtors (Note 11)**
B06
**(Short term) investments**
B07
**Cash at bank and in hand**
B08
**_Total current assets_**
B09
**Creditors: amounts falling due within**
**one year (Note 12)**
B10
**_Net current assets/(liabilities)_**
B11
**_Total assets less current liabilities_**
B12
**Creditors: amounts falling due after**
**one year (Note 13)**
B13
**Provisions for liabilities and charges**
B14
**_Net assets_**
B15
**Funds of the Charity**
**Unrestricted funds**
B16
B17
**Restricted income funds (Note 14)**
B18
**Endowment funds(Note 15)**
B19
**_Total funds_**
B20
Signed by|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---|---| ||180,000|-|-|180,000|180,000|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||180,000|-|-|180,000|180,000|| |||||||| ||-|-|-|-|-|| ||3,636|-|-|3,636|3,636|| |||-|-|-|-|| ||31,406|-|-|31,406|23,997|| ||35,042|-|-|35,042|27,633|| |||||||| ||350|-|-|350|23,925|| |||||||| ||34,692|-|-|34,692|3,708|| |||||||| ||214,692|-|**-**|214,692|183,708|| |||||||| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||| ||214,692|-|-|214,692|183,708|| |||||||| ||214,692|||214,692|183,708|| |||||-|-|| |||-||-|-|| ||||-|-|-|| |||||||| ||214,692|-|-|214,692|183,708|| ||Date of
approval
Print Name
Signature|||||| |||||||| |||||||5| |||||||| Signed by Page 3 Redeemed Chrlstlan Church of God, Cl of God For All Natlons Stlrlln Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared on the basis of historic cost (except that investrnents are shown at market value) in accordance with: Accounting and Reporting by Chartiies- Statement of Recommended Practice ISORP 2005): and with. Accounting Standards; Financial Reporting Standards for Smaller Enterprises (FRSSE). and with the Charities Act 1993. ' exce t for the followin Give details in this box if a different standard has been ft)Ilowed. -Tick as appropnate". tr all relevant disclosures shown in the pack have been given then please b.ck "ACc￿ntIng Standaids"" rf disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick "Financial Reporting Standards for Smaller Enterwses IFRSSE}-. If no dep8rtures from the chosen standards have been made then delete these words,. otherwise give details of any changes in the boxes. 1.2 Change in basis of accounting There has been no chang8 to the accounting policies (valuation rules and methods of accounting) since last year15 except for the following). no chang85 have been made to accounting policies then delete these words. 1.3 Changes to prevlous accounts No changes have been made to accounts for previous years Page 4 **Redeemed Christian Church of God, City of God For All Nations Stirling** **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 are accounted for at a reasonable estimate of their value to the charity or the **Gifts in kind** 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. The value of any voluntary help received is not included in the accounts but is described in the **Volunteer help** trustees’ annual report. **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** |**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 5 **Redeemed Christian Church of God, City of God For All Nations Stirling** **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of incoming resources** ## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_ |**Voluntary income**
**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Income|115,408|207,554| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|115,408|207,554| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| Page 6 **Redeemed Christian Church of God, City of God For All Nations Stirling** **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** ## **Resources expended may be further analysed if this would help the reader of the accounts.** |**Fundraising trading**
**costs**
**Charitable activities**
**Investment**
**management costs**
**Governance costs**
**Costs of generating**
**voluntary income**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Rent|14,244|8,772| ||Travel Expenses|1,547|491| ||Hospitality & Conference|2,593|2,376| ||VehicleRunningExpenses|1,086|3,244| ||Stipend|27,000|12,000| ||Honorarium|3,610|1,560| ||Printing,Postage and stationery|518|852| ||Equipment|5,658|527| ||Cleaning|301|-| ||Training,Conference & Congress|2,820|1,202| ||Children & Teenage department|574|561| ||Insurance|1,496|382| ||Musical Instruments|3,080|1,341| ||Professional Fees|1,798|2,575| ||Pastor|910|-| ||Bank charges|40|1,835| ||Telephone|1,009|1,124| ||Electricity,Gas & Water|4,843|4,422| ||Outreach|-|2,000| ||Buildingexpenses|6,280|1,642| ||Books,CDs and Tapes|368|-| ||Information Technology|468|83| ||**Total**|80,244|46,988| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||Mission|189|-| ||Conference|652|344| ||WEM|3,339|1,387| ||**Total**|4,180|1,731| ||||| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| Page 7 ## **Redeemed Christian Church of God, City of God For All Nations Stirling Section C Notes to the accounts (cont)** ## **Note 5 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**_support costs._**||||| |---|---|---|---|---| |**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**Total**|-|-|-|-| ## **Note 6 Details of certain items of expenditure** ## **6.1 Trustee expenses** _**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_ ## **Number of trustees who were paid expenses Nature of the expenses Total amount paid** |**This year**|**Last year**| |---|---| ||| ||| |**£**|**£**| ## **6.2 Fees for examination or audit of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_ |**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||350|350| |||| Page 8 **Section C Notes to the accounts (cont)** ## **Note 9 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **9.1 Cost or valuation** |**9.1 Cost or valuation**||||||| |---|---|---|---|---|---|---| |Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward|**Freehold land**
**& buildings**
**£**|**Building**
**Projects**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**| ||180,000||-|-|-|180,000| |||||-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||180,000|-|-|-|-|180,000| ## **9.2 Accumulated depreciation and impairment provisions** |****Basis**
**** Rate**
Balance brought
forward
Depreciation charge
for year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
Brought forward
Carried forward
**9.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB| |---|---|---|---|---|---|---| |||||||| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |||||||| ||180,000|-|-|-|-|180,000| ||180,000|-|-|-|-|180,000| ## **9.4 Revaluation** ## _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_ > _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ Page 9 ## **Redeemed Christian Church of God, City of God For All Nations Stirling** ## **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| |||-|-|-| ||-|-|-|-| ||3,636|3,636|-|-| ||-|-|-|-| ||3,636|3,636|-|-| ## **Note 12 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors** |**Loans**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|23,575|-|-| ||-|-|-|-| ||-|-|-|-| ||350|350|-|-| ||-|-|-|-| ||350|23,925|-|-| Page 10 Independent Examlners Report Independent Examiner's Report to the Trustees of Redeemed Christian Church of God, Ctty of God For All Nations Stirling. SC045927 I report on the accounts of the charity for the year ended 31 st Mar 2025 which are set out on the pages attached. Respectlve responslbllltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordan￿ 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 wtth 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: 24 December 2025