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← Christian Revival Church Scotland SCIO

2025-06-30-accounts

Annual Report and Financial Statements

for the Year Ended 30 June 2025

Christian Revival Church Scotland

Charity registration number: SC046551

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

CHRISTIAN REVIVAL CHURCH SCOTLAND

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 17

CHRISTIAN REVIVAL CHURCH SCOTLAND

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees Geoffrey de Bruin Ninette Heyneke Conrad Nel Charity Registration SC046551 Number Principal Office 12 Casselbank St Edinburgh EH6 5HA Independent Examiner G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG Bankers Bank of Scotland Teviot House 41 South Gyle Crescent Edinburgh EH12 9DR

Page 1

CHRISTIAN REVIVAL CHURCH SCOTLAND

TRUSTEES' REPORT

The Trustees present the annual report together with the financial statements of the charity for the year ended 30 June 2025.

Objectives and activities

Objects and aims

The principal object of the charity is the advancement of the Christian faith.

Public benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Review of activities

Throughout the year under review the church continued to host Sunday celebration services, weekly homecell meetings, corporate prayer gatherings, leadership development initiatives and community outreach activities.

The Edinburgh campus remains situated on Easter Road, where celebration services and related church activities are held. The church continued to be the sole occupant of the premises, which are also used for church offi ces and storage.

In February 2025, a new campus in Glasgow was launched, following a series of successful adhoc events in that area. As the congregation grows in Glasgow, the building has been continually improved to meet the needs of the congregation. By June 2025, Glasgow had a membership of 50.

During the year in review, the church hosted various events such as the Encounter event in February, with 150 people in attendance. In April, over 100 women attended a Ladies Night. The annual Bag of Love campaign in December 2024 successfully raised funds to provide essential provisions for people in need over the festive season.

Community focused events remained central to church life, with the Edinburgh campus again holding its two largest annual services on Christmas and Easter. Both services were well attended by church members and the wider community.

CRC Scotland experienced a steady increase in membership over this period of 9%. This growth reflects the church’s ongoing commitment to serving the local community and expanding its reach. The year-on-year decrease in income is attributable to an exceptional non-recurring donation received in the prior year.

Financial review

Income for the year amounted to £398,157 (2024: £468,817) and expenditure £339,786 (2024: £322,590). The surplus was added to funds brought forward, with year end unrestricted fund balances being £321,290.

Page 2

CHRISTIAN REVIVAL CHURCH SCOTLAND

TRUSTEES' REPORT (CONTINUED)

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Structure, governance and management

Nature of governing document

Christian Revival Church Edinburgh is a registered charity, number SC046551, and is constituted under a Trust deed.

Recruitment and appointment of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Risk management

The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Page 3

CHRISTIAN REVIVAL CHURCH SCOTLAND

TRUSTEES' REPORT (CONTINUED)

Statement of Responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The annual report was approved by the Trustees of the charity on 26 March 2026 and signed on its behalf by:

......................................... Ninette Heyneke Trustee

Page 4

CHRISTIAN REVIVAL CHURCH SCOTLAND

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIAN REVIVAL CHURCH SCOTLAND

I report to the Trustees on my examination of the accounts of Christian Revival Church Scotland for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity Trustees of Christian Revival Church Scotland you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Christian Revival Church Scotland's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since Christian Revival Church Scotland's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Christian Revival Church Scotland as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ...................................... Lt G W Schulz FCMA Independent Examiners Ltd

26 March 2026

Page 5

CHRISTIAN REVIVAL CHURCH SCOTLAND

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
2
372,650
Charitable activities
3
18,207
Investment income
4
7,300
Total income
398,157
Expenditure on:
Charitable activities
5
339,786
Total expenditure
339,786
Net income
58,371
Net movement in funds
58,371
Reconciliation of funds
Total funds brought forward
262,919
Total funds carried forward
13
321,290		 Total
2025
£
372,650
18,207
7,300
398,157
339,786
339,786
58,371
58,371
262,919
321,290		 Total
2024
£
448,083
18,996
1,738
468,817
322,530
322,530
146,287
146,287
116,632
262,919

The notes on pages 8 to 17 form an integral part of these financial statements. Page 6

CHRISTIAN REVIVAL CHURCH SCOTLAND

BALANCE SHEET AS AT 30 JUNE 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 9 36,148 30,721
36,148 30,721
Current assets
Debtors 10 140,006 26,271
Cash at bank and in hand 229,461 293,489
369,467 319,760
Creditors: Amounts falling due within one year 11 (84,325) (87,562)
Net current assets 285,142 232,198
Net assets 321,290 262,919
Funds of the charity:
Unrestricted income funds
Unrestricted funds 321,290 262,919
Total funds 13 321,290 262,919

The financial statements on pages 6 to 17 were approved by the Trustees, and authorised for issue on 26 March 2026 and signed on their behalf by:

......................................... Ninette Heyneke Trustee

The notes on pages 8 to 17 form an integral part of these financial statements. Page 7

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Christian Revival Church Scotland meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Page 8

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Tangible fixed assets

Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Furniture and fittings 25% reducing balance
Computer equipment 25% reducing balance
Media equipment 25% reducing balance
Sound equipment 25% reducing balance

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 9

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

Liabilities

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the Trustees.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Page 10

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

2 Income from donations and legacies

Unrestricted funds
Designated
£
General
£
Donations and legacies;
Donations
80,971
234,401
Gift aid reclaimed
8,880
42,832
Other income from
donations and legacies
-
5,566
89,851
282,799
3 Income from charitable activities
Unrestricted
funds
General
£
Bible school
2,790
Conferences and events
15,417
18,207
4 Investment income
Unrestricted
funds
General
£
Interest receivable and similar income;
Interest receivable on bank deposits
7,300		 Total
2025
£
315,372
51,712
5,566
372,650
Total
2025
£
2,790
15,417
18,207
Total
2025
£
7,300		 Total
2024
£
376,327
67,853
3,903
448,083
Total
2024
£
2,600
16,396
18,996
Total
2024
£
1,738

Page 11

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

5 Expenditure on charitable activities

Note
Premises costs
Ministry and meeting
expenses
Equipment
Manse costs
Communications
Printing, post and
stationery
IT software and
consumables
Insurance
Professional fees
Travelling and
subsistence
Bank charges
General expenses
Independent
examination
Depreciation,
amortisation and
other similar costs
Grant funding of
activities
6
Staff costs
8		 Unrestricted funds
Designated
£
General
£
6,149
18,757
409
56,008
1,225
8,447
-
26,659
-
5,814
-
3,185
-
1,686
-
1,546
-
9,665
-
37,466
-
460
-
655
-
924
3,465
8,176
-
80,971
-
68,119
11,248
328,538		 Total
2025
£
24,906
56,417
9,672
26,659
5,814
3,185
1,686
1,546
9,665
37,466
460
655
924
11,641
80,971
68,119
339,786		 Total
2024
£
61,693
64,411
13,379
25,200
4,611
2,061
1,588
1,281
3,313
23,801
371
1,302
822
9,901
53,891
54,905
322,530

Page 12

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

6 Analysis of grants

Grants to institutions Unrestricted
funds
General
£
80,971
80,971		 Total
2025
£
80,971
80,971		 Total
2024
£
53,891
53,891

7 Trustee and related party expenses

One Trustee received remuneration amounting to £27,350 (2024: £24,810) as pastor of the church and is provided with accommodation at a cost of £26,659 (2024: £25,200).

The wife of one Trustee is employed by the charity and received remuneration amounting to £14,650 (2024: £13,422) and benefits in kind in the form of pension contributions amounting to £252 (2024: £173).

The only other payments made to the Trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.

8 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Pension costs
Self-employed		 2025
£
61,500
619
6,000
68,119		 2024
£
42,732
173
12,000
54,905

Page 13

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

The monthly average number of persons employed by the charity during the year expressed as full time equivalents was as follows:

expressed as full time equivalents was as follows:
Ministry
Support		 2025
No
1
1
2		 2024
No
1
1
2

No employee received emoluments of more than £60,000 during the year

9 Tangible fixed assets

Cost
At 1 July 2024
Additions
At 30 June
2025
Depreciation
At 1 July 2024
Charge for the
year
At 30 June
2025
Net book value
At 30 June
2025
At 30 June
2024		 Furniture
and fittings
£
7,298
9,661
16,959
4,366
3,148
7,514
9,445
2,932		 Computer
equipment
£
4,343
649
4,992
2,515
312
2,827
2,165
1,828		 Media
equipment
£
47,150
3,890
51,040
26,801
6,061
32,862
18,178
20,349		 Sound
equipment
£
16,416
2,868
19,284
10,804
2,120
12,924
6,360
5,612		 Total
£
75,207
17,068
92,275
44,486
11,641
56,127
36,148
30,721

Page 14

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

10 Debtors

10 Debtors
Due from group undertakings
Accrued income
Other debtors		 2025
£
100,000
31,745
8,261
140,006		 2024
£
-
23,890
2,381
26,271

11 Creditors: amounts falling due within one year

11 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 2025
£
10,206
2,313
71,806
84,325		 2024
£
3,492
869
83,201
87,562

12 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £619 (2024 - £173).

Contributions totalling £2,313 (2024 - £869) were payable to the scheme at the end of the year and are included in creditors.

Page 15

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

13 Funds

Unrestricted funds
General
General Funds
Designated
Building pledge
Total funds
Unrestricted funds
General
General Funds
Designated
Building pledge
Total funds		 Balance at
1 July 2024
£
18,425
244,494
262,919
Balance at
1 July 2023
£
49,739
66,893
116,632		 Incoming
resources
£
308,306
89,851
398,157
Incoming
resources
£
278,049
190,768
468,817		 Resources
expended
£
(328,538)
(11,248)
(339,786)
Resources
expended
£
(309,363)
(13,167)
(322,530)		 Balance at
30 June
2025
£
(1,807)
323,097
321,290
Balance at
30 June
2024
£
18,425
244,494
262,919

Page 16

CHRISTIAN REVIVAL CHURCH SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

14 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted funds
General
£
Designated
£
24,532
11,616
57,986
311,481
(84,325)
-
(1,807)
323,097
Unrestricted funds
General
£
Designated
£
15,640
15,081
90,347
229,413
(87,562)
-
18,425
244,494		 Total funds
at 30 June
2025
£
36,148
369,467
(84,325)
321,290
Total funds
at 30 June
2024
£
30,721
319,760
(87,562)
262,919

Page 17