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2024-12-31-accounts

RCCG

CITY OF THE GREAT KING

THE REDEEMED CHRISTIAN CHURCH OF GOD CITY OF THE GREAT KING

TRUSTEE’S ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

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CITY OF THE GREAT KING

RCCG

Page
Corporate Information 3
Board of Trustee’s Report 4
Independent Examiner’s Report 12
Statement of Financial Activities 13
Statement of Financial Position 14
Accounting Policies 15
Notes 16

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Corporate Information

Registered Charity Number:

Principal Office:

SC046811

13 Smithfield Road Aberdeen AB24 4NR

Parish Pastor:

Board of Trustees:

Bankers:

Royal Bank of Scotland 78 Union Street Aberdeen AB10 1HH

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Board of Trustee’s Report

1.0 Introduction

The trustees present their annual report and the financial statements of RCCG City of the Great King (the charity) for the year ending 31 December 2024. The trustees confirm that the annual report and the financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006(as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16th July 2014.

1.1 Public Benefit Statement

The Trustees confirm that they have complied with the requirement in section 8 of the Charities and Trustee Investment (Scotland) Act 2005 to have due regard to the Commission’s guidance on public benefit.

1.2 Structure, Governance and Management

Status

The charity was constituted under a trust deed dated 22 August 2016 and is registered in Scotland with charity number SC046811.

Appointment or Election of Trustees

Trustees are appointed and or co-opted under the terms of the trust deed.

Policies Adopted for the Induction and Training of New Trustee's

The induction process for a newly appointed trustee comprises an initial meeting with the Chair and other trustees, followed by short meetings with the Parish pastor on the powers and responsibilities of the trustees.

Organisational Structure and Decision Making

The charity is organised so that the trustees meet regularly to manage its affairs. The Parish pastor manages the day to day administration of the church.

Related Party Relationships

RCCG City of the Great King is a parish of The Redeemed Christian Church of God which has parishes all over the world. The parish's relationship with other parishes is governed by an 'Agreement for Common Purposes'.

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Board of Trustee’s Report

1.3 Objectives and Activities

The principal object is the advancement of Christian faith worldwide and the relief of poverty. To promote any charitable activity for the benefit of the local people. To achieve its objectives, the church adopted the following strategies:

The activities for achieving its objectives include:

1.4 Achievement and Performance

The charity was engaged in various activities in pursuance of its charity objectives and public benefit. Such activities included:

1. Community Christmas Party

The Community Christmas Fun Fair is an annual event and is aimed at both children and adults in Hilton and its surrounding environs. In its 11th year, the event was tagged “Joy to the World” and was held on Saturday 14th December 2024 at the main event hall on 13 Smithfield Road, Aberdeen. The Christmas season is a time when Christians celebrate the birth of the Lord and Saviour Jesus Christ. The Christmas party was well attended with over 100 children, also in attendance were many adults including the Lord lieutenant of Aberdeen to bring festive greetings. This is our major event to share the love of Christ at Christmas by giving gifts to our community. Activities on the day included Santa, Balloon Modelling, Carols, dancing competition and everyone had loads of fun. Food and drinks were served, and every child and each family went home with a gift pack. It was an amazing time of sharing, fun and activities and the community is already anticipating the 2025 Christmas Fun Fair event.

2. Community Christmas Carol

The Annual Christmas Carol was themed ‘Light of the world’ and was held on Sunday 15th December 2024. There were a lot of people in attendance, it was a joyful celebration of the birth of Christ with Bible reading, dance, carols, spoken word and several presentations. There was also a powerful Christmas message delivered by .

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Board of Trustee’s Report

3. Children’s Movie Sunday

Movie Sunday is a monthly movie event organized for the children within the Hilton community and surrounding areas. It is usually held in the Royal Diadem Room of the Church on the last Sunday of the month. Children, Parents and Grandparents are always welcome. This is a free movie event with Free Popcorn and drinks served to everyone in attendance. In 2024, the children watched a lot of inspiring movies. The children have been encouraged to carry on good behaviour and taught the word of God and they always look forward to the last Sunday of every month.

4. Hope Alive Project

Another service rendered to the Hilton community is a food bank named “Hope Alive Project”. This is run in partnership with Fareshare and Costco food donations scheme. Items are collected by the church and in turn distributed to those who need them. It is a free service where food and grocery items are shared. Some items are delivered at doorsteps and some members of the community also come in to get food items. The community is grateful to the volunteers who keep this initiative going and continues to help keep the food bank in operation. Food bank holds every fortnight on Fridays and Sundays from 1pm at the Church premises.

5. Fathers’ Day Event

The annual Fathers’ Day event was celebrated on Sunday 16th June. On a day like this, all the fathers are honoured. The exhortation was given by our Pastor, and he preached on “Spiritual and

Physical Fathers” with text from Genesis 18:19. The role of Fathers at home, in the church and the society was re-emphasized. The Fathers and would-be fathers were reminded of their leadership responsibility both at home and in society.

6. Mother’s Day Event

The annual Mothers’ Day event for 2024 was held on 10th March and was tagged “The 360-degree woman”.

took her text from 1 Peter 3:6-7 and all the ladies were encouraged to walk in God’s plan and purpose for their lives. All mothers and indeed all ladies were celebrated. The day’s activities included songs ministration, drama, dance, bible reading, sharing of gifts and there was lots of food. The role and significance of mothers at home and in society was reiterated.

7. Children’s Day Event

The annual Children’s Day event was held on Sunday 26th May and was tagged “Love God and Love Others”. It was a day to recognize the gifts and talents of God in our children and to celebrate their growth and development. The children were encouraged to share the good news of the gospel to everyone and become fishers of men. There were over 55 children in attendance, and they took over the service by preaching, singing songs, dancing, drama, memory verse recitation, poetry etc. There was also a Draw your sword competition, all the children did an amazing job! Every child was presented with a gift and there was lots of food and drinks too, they all had a wonderful day.

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Board of Trustee’s Report

8. Love and Family Sunday

The annual event was held on Sunday 3rd March, and it was tagged “Amazing Love”. This day is to celebrate and share the love of God amongst the members and to uphold the values of the family unit. Families are very important in our society and the event included family bonding, sharing of gifts and listening to the word of God. There was family bible quiz, music, drama and fun activities for the children as well. It was a great family event and there was food and gifts for everyone. Our Guest minister, gave a message talking about the Love of God and the need to show love to others, the text was Mark 12:29-31. It was a great time of bonding for families within the church setting.

9. Ladies Hangout

This event was held on Saturday 9th November at Cosmo restaurant Aberdeen. This was an opportunity for the ladies in the church to hang out and relax. The ladies chose this setting as it was different from church and gave them the opportunity to relate and catch up on women matters. About 18 ladies were in attendance and the food was great. It was a great time of bonding for the ladies.

10. Multicultural/International Sunday

This is a day set aside to celebrate our diversity and oneness in Christ. It was held on Sunday 6th October 2024. Flags of different countries were paraded, and a lot of continents were represented. Everyone came in their native attire; it was a beautiful event. The theme of this event was “Living in Unity” taken from Galatians 3:26. There were prayers for Aberdeen, prayers for Scotland and prayers for all the nations of the world. We celebrate the fact that even though we are from different cultures and may look different, the love of Jesus Christ binds us all together as one. There was singing, dancing, spoken word, bible reading and variety of food and drinks from Africa, Europe, Asia and Scotland. There were people of different nationalities in attendance, and we had a quiz to test people’s knowledge of the different countries of the world. This is also an annual event.

11. Divine Encounter Conference 2024

Prayer is one of the major keys to success for a Church hence from 2018, the Church launched our annual prayer conference. This main aim of the conference is to gather and pray for ourselves, our church, the community, the nation and to listen to teachings of the word of God. The conference took place from September 12th to 15th 2024 and there were testimonies of deliverances, salvation and healing. The venue was the main church hall, and we recorded an average daily total attendance of 60 people onsite and 25 people online over the 4-day event. Ministering was (Provincial Pastor RCCG Scotland),

(World Changers International, Nairobi, Kenya),

and other anointed ministers of God. The event was a great success and a great blessing to everyone who attended.

12. Care Home Visits

The Church reaches out to the elderly in the community by holding quarterly visits to the Laurel Lodge Care home at Woodside, Aberdeen. Laurels Lodge offers nursing care for people living with dementia, respite care to give family or friends a well-earned break, and specialist care for those who have mental health conditions.

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Board of Trustee’s Report

The church group visits the care home to share the joy, hope and love of Christ. The group sings songs, dance and offer words of encouragement. Some of the residents even join in the singing and dancing! The church also donates gifts to the Care home during each visit. Our star visits are during Easter and Christmas. Our Christmas visit was on Sunday 22nd December.

13. Neighbourhood Barbecue

This event is held on one of the summer Sundays as a way of reaching out with joy and food to our immediate neighbourhood. The Neighbourhood Barbecue packaged for the community is an outdoor event and was held at Seaton Park on Sunday 4th August 2024 from 2pm to 5pm. This event attracted both old and young members of the community. It was a great time of fun and activities and the church got the opportunity to chat and fellowship with our neighbours. There was music, games like football in the park. Loads of free food were served to all participants. It was the usual exciting atmosphere of joy and high praise to God Almighty as the entire City of the Great King family shared the joy and the love of Jesus Christ with our Community.

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Board of Trustee’s Report

1.5 Grant Making Policy

The church supports visiting ministers of the gospel both within and outside the Scotland. Support is also given to RCCG Central Office, World Evangelism Mission, Festival of Life and other RCCG Programmes. The church supports other charities and missionary that shares its objects in advancement of Christian faith and relief of poverty. The church gives occasional grants to congregational members who are in need.

1.6 Risk Management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to operations and finances of the charity, and are satisfied the systems are in place to mitigate our exposures to the major risks.

1.7 Financial Review

During the year, the charity had total income of £46,290 At the year end, the level of reserves available for the charity’s use (i.e. unrestricted funds and not represented by fixed assets) was £50,199. Total operating charitable expenditure was £44,991 giving an operating surplus of £1,299

The Charity’s principal funding sources are the individuals who attend the church services and partner with the ministry via monthly donations.

1.8 Investment & Reserve Policy

The trustees have decided that at present, funds should be retained in banks and building societies, and as far as possible in interest bearing accounts.

The trustees' policy is to have unrestricted and uncommitted funds (cash free reserves) of £22, 500 — £45,000 to cover 3 to 6 months of resources expended. They feel that this would enable the current activities to continue if there is a significant drop in funding. It would obviously be necessary to then consider how the funding would be replaced or activities changed.

1.9 Volunteers

The church is grateful for the charitable efforts of its volunteers (approximately 16 active volunteers) who are involved in providing services for the charity. It is estimated that over 3360 hours are provided by volunteers during the year. If this is conservatively valued at £11.44 per hour, the volunteer's effort will amount to approximately over £38,450.

2.0 Future Development

All our current annual events will go ahead as planned onsite and online as we continue to reach out to our online community. Proposed events include Divine Encounter conference for prayers for the community, Community Christmas party, Father’s Day, Mother’s Day, Children’s Day and Ladies prayer and breakfast meeting. Children’s Movie Sundays, Hope Alive project and quarterly visits to the Care home will also continue. We hope to have a Neighbourhood barbecue during the summer and hold a Love and Family Sunday to celebrate families and share the love of God. Multicultural/International Sunday will also be held to celebrate

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Board of Trustee’s Report

diversity. We will continue with different outreaches and work in partnership with our community to advance the gospel of our Lord and Saviour Jesus Christ.

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Board of Trustee’s Report

Trustees’ Responsibilities

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each 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 the 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 to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the Board of Trustees on 02 September 2025 and signed on their behalf by:

Full Name: Signature: Position: Chairman Date: 02 September 2025

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Independent Examlner's Report Report to the trusteeslmembers of: RCCG Cty of the Great King On accounts for the year ended: 31st December 2024 Charity No: SC046811 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 {Scollandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10111 la} to {cl of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts a5 required under section 44111 (cl 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 Con￿mIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequenUy I do not express an audit opinion on the view given by the accounts. Independent examiner's staternent In connecb'on wth my examination. no matter has come to my attention" which give me reasonable cause to believe that in, any material respect. Ihe requirements.. to keep accounting records in accordance with Section 4411) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulakn"ons to prepare accounts whieh aceord with the accounting records and eomply 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. 12) Signed: Date: 02 September 2025 Name: for and on behalf Chedders Ltd Relevant professional qualification(sl or body lif any): ACCA Address: Ground Floor, Synium House. rlo 94-96 High Street. Henley in Arden B95 5FY 12

statement of Financial Activities: Year Ended 31st December 2024 Notes 2024 2024 2024 2023 20rJ 2023 Unrestricted Funds Restricted Funds Total Funds Unrestricted Restricted Funds Funds Total Funds Income: Donations and legacies Other ineome (Grants) Total Income 37,169 9,122 46.290 37,169 9,122 46.290 37,336 14,604 51.940 5,250 42,586 14,604 57,190 5,250 Total Income 46.290 46.290 51.940 5,250 57.190 Expenditures on: Charitable Activities Other Charitable ActniitE5 Other Cost5 25,067 19,424 500 25,067 19,424 20,153 12,490 700 20,153 17,305 700 4,815 Total Expenditures 44,991 44,991 33,343 4,815 38,158 Net incomel(expenditure) 1.299 1.299 18.597 435 19.032 Transfers between funds other recognised gainslllosses): Gainslllossesl on revaluation of fixed assets Gainslllossesl on investment assets Net movement in funds Reconciliation of funds: Total funds brought forward at 1 January 2024 1.299 18.597 435 19.032 68,410 68,410 49.378 49,378 Total funds carried forward at 31 December 2024 69.709 69,709 67.975 435 68.410 13

statement of Flnanclal Posltlon: Year Ended 31st December 2024 Notes 2024 2023 Fixed Asset Tangible assets Total Fixed Asset 9,806 11,756 11.756 9,806 Current Assets Loans & Advances Aeuued Income 10,349 50,199 1,800 55.498 Cash al bank and in hand Other Debtors Total CuThent Assets 57.298 Creditors.. amounts falling due within one year other Cr￿litorS Other Cuffent Liabilities Total Creditors: amounts falling due within one year Net current assets (liabilities) 59.904 56,654 Total assets less current liabilities 69.709 68,410 Creditors.. amounts falling due after more than one year Other Non£urrent Liabilities Total Creditors: arnounts falling due after more than one year Total net assets Iliabilitiesl 69.709 68,410 Thefunds of the charity: Restricted Reserve 435 General reseNes 68,410 1,299 48,943 19,032 SurplusllDeficil}for the year Total charity funds 69.709 68.410 14

Accounting Policies

Scope and Basis of the Financial Statements

The accounts (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 for Smaller Entities published on 16th July 2014, the Financial Reporting Standard for Smaller Entities (FRSSE), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The accounts 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.

Income

Revenue is recognised in the period in which the charity is entitled to receipt once the amount can be measured with reasonable certainty.

Expenses

Expenditure is included in the Statement of Financial Activities (SoFA) on an accruals basis and is recognised at the point when a legal or constructive obligation arises. The majority of costs are directly attributable to specific activities. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Fixed assets

Fixed assets with an individual purchase of £500 or more are capitalised and stated at cost less depreciation which is provided at rates calculated to write off the cost of each asset over its expected useful life as follows:

Fixtures and fittings 25%
Equipment 25%
Vehicles 25%
Buildings 2%

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Notes Income 2024 2023 Incorne Donations and legacie5 Restricted Income 37,169 37,336 5,250 42.586 Total donations & legacies 37.169 Other income Gift Aid Receipts Other income 8,549 573 9,088 5,516 14,604 Total other income 9,122 Total Incorne 46,290 57,190 Expenditures 2024 2023 Charitable Activities Premises Utilittes Travel 9,049 516 9.080 460 Motoring & Transportation Insurance Administratic 4,960 1,846 246 Advertising Operations Finance Charges Depreciation HOr￿ra￿lurn Total Charitable Activities 432 2,672 1,249 5,350 gc 3,784 1,850 20,153 25,067 Other Charitable Activities Outreach Central Office 8.220 8.440 2.434 330 4.105 7.380 724 Welfare & Benevolence Charitable Donations 5,096 Total Other Charitable Activities 19,424 17.305 other Costs Professional fees and services Other costs Legal fees Accountancy fees Total Other Costs 71KI 700 16

Notes

3. Tangible assets

Cost
At 1 January 2024
Additions
Disposals
Revaluations
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
Adjustments
At 31 December 2024
Net Book Value
At 1 January 2024
At 31 December 2024		 Vehicles
£
8,425
5,400
(6,800)
7,025
5,025
1,467
(3,967)
2,525
3,400
4,500		 Machineries
& Equipment
£
8,249
-
-
8,249
4,922
1,766
-
6,688
3,327
1,561		 Fixtures &
Fittings
£
6,916
6,916
1,887
1,284
-
3,171
5,029
3,745		 Total
£
23,590
5,400
(6,800)
-
22,190
11,834
4,517
(3,967)
12,384
11,756
9,806

4. Prior Year adjustments

There are no adjustments to brought forward balances this period.

5. Related Party Transactions

During the year, the church made donations and contributions to other RCCG and charitable organisations as shown in note 2 under Central Office and Charitable Giving.

6. Trustee Remuneration & Expenses

During the year, there were no payments or reimbursement of expenses to trustee members.

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