REHOBOTH CHARITABLE TRUST SCIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
REHOBOTH CHARITABLE TRusr scio LEGAL AND ADMINISTRATIVE INFORMATION Trusr••s Ch•ffty Dumber ISU>thl SC0481D. Prln¢lpal addrws Ind•p•nd•at•x*m&i•r ThyrneAwuntinR &Tax Ltd 36An8usfiekl Avonue rdeen
REHOBOTH CHARITABLE TRusr scio CONTENTS Independert eKamlneVs Yewt Statement of ffnancial artMl6es Balance sheet Not05tothe fin3Trdal staternents io-
REHOBOTH CHARITABLE TRusr sao TRUSTEES, REPORT FOR THE YEAR ENDED 31 DELEMBER 2024 Th• trustees pre5entthwrannul rert and fiAarthl Aernentsforth yearended 31 Deeember2024. The finat)ckl statsments hav• b•n preparnd in ateordance wlth the accountinz polLaes set ¢xrt in note I to the financial ststements and cornply wtth the chartty's gvlerni docwtent. the Charities and T0 SrNe5¢m•rt Iscotlandl Art 2CK)5. the Char£ti4s AccoLtnt5 Iscotlandl Regulations 2r las amended) and "Accourting and Reporttn8 by Charities.. Statement of Rocomrner¥Jed practi applirab to chafltie5 preparlng their a¢nts in acrottkn¢e wh the Finandal Reportin¥ Standard applicable in the UK and Republic Df Irelaad IFRS 1021. leffecipie l January 20191. Oblocll¥•s and a(il¥illes The orRaThBation's purpctses are.. lal the roliel of financial hardship aTnonR thildren tIng In Kerala Indla by settirq up and marwginz an orphanaKe whlth suprorts children of all ages aftd provtdes sheker and aCcCnmodat. Ibl the relief of poverty and dtstress of imthidua15 T. in partIlar but not exdusively the homeb55 Aberdeen by the provlsion of sheker. food artd dothes. Icl the •dvartement of fel¥11 by the provision of fihanaal a55te for the purp)$0 of ccffistru(tion and maIntenan of churth buildrn#$ andthgir thrtstian rninistries. Thetruste8s have paid due r•8aTd tt) Kuidan ssued lry the Chariiv Comrntsslon in d•tsdir4T wh activriie5 the charty shou und4rtake.
REHOBOTH CHARITABLE TRUS[ SCIO TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 DEMBER 2024 The linanaal year 2024 has been antythÈr remarkalble pthod of growth and cow1idan fDr REhobcth Charrtable TrSl Wé have remained xeadfast in our mts%on to èmbody Chrirtian love in acti¢)n and to demonstTrt? the transfomiatNe impart of the Gospel in all that we do. Lovè & our8uh44ng principle: we serve others. wevaluethe vihole person. ard we stri¥eto make • meanir5gFul d[ffence. Rehoboth Charrtabie Trust offers a rJJmwehensfv• range of Services a¢n)ed at SUprtIng Indfv(dua15, famlles. and cornrnunitres as they navige the MpleX chalknRe5 that hinder them frDm diTy fvlfilling Iwe5 wlthln society. These ch¥llenRes often lead to homdessness,tho rk of becoming hcmebe4 or selere poverty chararterised by a lack of fjDod and essential ¥esourc•5. At Rehoboth. we are cornmthd to mntinuousty Impr(wir a¥wJ w01n8 our seryic4 embraring lftnovfve approaches to enhakKe their Impact. As PTD¥wbs 19..17 remi& "Who8rtT ts gwterDUS to the potsr lends to the Lord, and H• wll repay him for h15 d4ed.' We firmty belve that 8v•ry ad of kn"ndne5S-sy) rnatter small-can make a dffierence. These art5 P05ftNely trarstormthe INes ofthose we supportwhlle a150 IteERrO¥th and comp•on in our¢)wn hearts. Our love is expre55ed through acts of seFVI. with the aim of rnathing outto 1)ths, making them feel valued. supported. and lov. BY extending a helping we ftot On addres5 iMffi13te ftee& also insPite hope INJ foster a sgrGe of belongin¢. Wo are proud to report a $CCesSful year in fvmlling the YrLsVs eefe prinapl Missionn% those in need. with significant progress acrussourkey inate> Below arp hiqhlÈhts of ourathiv4•rnents duringthe 2024 financtal year Curry Mtht-AbQ••y ThiE YE. we Continued to organise'curry NtRhW within the Abudeen comrnunity. prliding rn•ak for 4() individual5. These events We attended by people frorn dee ethn and %Xitretrnlc batk8rotsnds. In addition to enjoyinz the delicious ojrry. attendees We offered the opportwtTLy to hear the gospel in a wdcorning ewirorsment. A tfflef tslk on the therne ot hope was delNÈred by ourgu&st5peakor. albJwin8 Pani¢ipartsto eYwrien Christian ltye and fellow5hlp. We btr11é our Curry Nlqhts hwe proven to be an effectNe means of reath1r out to those In need withln our local cJ)mmunity. Intreasing nurnbeT5 of attendets face social i501atknn and lonÈltness. and these e¥ents have prcmoed a wami and welcominKspace for meanTngful social irftèractlon. Many have exFressed gratrtude forthe opportuntyto cor5nertwth other5, lo5tering a sensè of belongln& Our events have supported individual5 durirq tirnes of ernotioftaL spiritual. aNI rW¢holC3l whilE also offering the SIMp yet rneaninRfvI p12asure of ènjoyirva a warn7. hearty meal. Add4tthallYt w• Prided 75 hot rnea& durtng the Seaton Summer Ki& Fun Day evènt at Seaton Churth. fvrthrwtefidlng ouroutreèth tothewFdercommunity.
REHOBOTH CHARITABLE TRusr sao TRU5TEES' REPORT Icof4TINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Food Voucher Proyarn F<)od vouchers were dtribd dirett to assi4 indnitduak in need. •rblin8them to purrhase essential itern$ as food, 0e$, non4lcohollc beveraggs and baty food. Ourfn8 the flnancial year. we i55ued fDod ¥outheT5 totsHing £7X) to individua15 exrInan¥ fwd PertY wh1n Aberdeen andthe 5urroundin¢ area5. thihlr•ttW•lfar•& SUP1 Kwala. fftdla l. Semi oran ChiklTen sUprt During the financial year 2024. we contlnued oursupport th)r 15 s•mtrorphanod thddrtrt fwom VariS parts of Xernla. Indla. Through oura55&aneÈ.these Children¥r grantedtheirfvndèmentsl rightsto edsJ¢on.shelW. wamith, and rur&hMent As Christlans. we Ond our hearts to th thihl¥en."ernbrnaw them pBrt of extended famity under God. We provided forthem wrth the &ime care and commitrnent we exrend to our own childr•n. Our support was unwavering, offered in tirnes of need and without dtscrimSnation based on £aste. Lyeqd. facts. or language. We maintsined dirert communicatiDn wh thwr famfy member5. expre1¢ heartfelt destre to 5UPPOrt and upllft these chik4r•n in e¥ery way 1xble. Addit?nalty. we attended to thr needs in collaboratlon wlth th& 6rnmert of KernL¥ by appointirE a soci81 worker to oversee the provtslon of care and to ertsufe that fir4ncial aid reathod the approprie redPts in atimely rnanner. Th approath allowed u5tt>8uaranteeth IOYA ofthe fiJnd5we Fyovided were ublsed effertNely.While Rehoboth'$ Primary focus remairG on the children. ersuring their care arÈd education. we arp pleased to report thèt they hav• all b•en happy and hèakhy. During ourvisttto India. we had the oppomjntyto mÈetthe thlldren in person and sp•nd time wrih them to confirn) that their needswere bn£ adequats met. 2. 5rudy Mattrrfal D6trfbuth?n We cootinyed to Organethe di5trhutTon of study matsrfaI5 at the efKI of Aprfl and the be8innin8 of May 2024. priorto the Yeopening of 5thoob. Throgh this ittf(late. we PThh4ed free school kts-IrFdudinR ststlonery. book5. and unrforms-to 675 thildn in need. Addit6onally. we supplied 11 SaptOF6 to SKOTKtary sd1 pup14 5UPPOrtini familiesto ensuretheir d)ildren had the neeessaryrookto co4)tlnuethetr education effectNety. Our chèrity has worked to inspire and rnotNate childreTr. helplnR thern look forward to the school year with coftfidence. equippod wtth the essential rosources to learn and athilwe their W. We hrrnly beliwe that educatton k5 the key to suttess. and we remain committed to eMpring chlhlren to striw• t0*4rd5 thwr 80315 ty prrNithng the support they nwd to reach &ir full Dotential andthri¥È. Thg headteacher exprE55ed heaktfelt gTrtitude torour efforts. notlw the posftrwe irnpact our Inttiativ85 have had on Trumerou5 hifdren and tly Families.
REHOBOTH CHARITABLE TRusr sao TRUSTEES, REPORT (CONTINUED) FOR 7HE YEAR ENDED 31 DECEMBER 2024 3. Karuthal Ichldhgod tJru85 Awaronw- Heah & SafthTraining) Th year marked another successful milestone wr(h the Comption of tyjr ¢hildhood drws awareness and heatth and safety trnining sÈmin8r. The focus of this i131]ve. Earty Re(qffttt%Jn and Pme¥EtiOn of Teen Dru8 Use. alms to address and mltizate an emeTglYw socfetal tha1ne. Our free resources are desIed to educate famsbes and raise awaren wfthin tho commuTrty. Sutrtstsnce misuse rarEty occur5 in i5daticn but often reflects brDader i55ues affELtirr4 youTr¥ people¥ l¥ves. Our pwtsrRme5 are 88e-approprfate. Mul-dISCl [nary. and atbjned to the wlder vulnerabiltties faced ehIld and adolescents. Through rly intervention artd educatv)n. WB grnpow•r youn¥ people to rnake infDrmed decrsl¢)ts and reducethe Impart olsub5tan on both indryiduak andthe broadercommwsrty. In Kerala, thèye IS a critical need for awartness and eduatb)n from a youne aee. partk¥Lqrty contsmlnK the dangers of drug use and addictiOA prevalent in rnodem siety. thildren in at-ri5k larnil alten frète instsblity and $0ti81 is013titsn. under5corinKthe importance of proame measure Ourwork is5¥PPDrted lry a rvbu# governaThfraMWrl that erfjuYe5 atherence to qUasrjard5, effertwe safeguarfling. and comprehensive risk managernert. This ar. we cortinued our o)ILaboration with the Governmert of Kerala to orRanise Karuthal, a social awareness inr£iatNe. Heatth arnl safety trainirff sessKsns were ¢£dcted at varKsus locètiorts acfoss the state. with approximately 1.5COthildren in attendan. W• ar• Conf•Tht that th•s• awar•ness carn will equlp the rwt gratIon wrth thg reslrerKe and kn(ywledge Treed to confrort and overcomethe50 thallenge Chur¢h Support The persetutFOn of Chrians i# fid h¥5 Srpt irbcvYa58d. and attxks on thuwths in North show 8n of batitt8. Christian homes and properties are under corsrant threat. wr(h churches teirrf destroyed, along wth past¢ residences and other thurthiwrd Iw11 dings. Duri one such atrad. there were pre5eTrt in the buildin& who were forced to flee to 95ope tho fire. In the wake of the initial Vion¢e. 4C(I Chrrtwns from thurth were compelkd to fjee the area and are now 58oking refuge in camp5 or nelghbour4nRstat4 leavin8 all thelr IrneS burnttothe Ind. Christians are factn[ rdenttess adversfity. wth external dashes and irtèm81 fear. There seems to be nts respltè from the violettce, and fu#dameFrtal human rights are gros viojatéd. The trauma endur2d by women. children. and the rther èfferted ttim$ Is unfathtsmabk. la responsè to the ongolnR challeryes fated by thurthes in both Northern and Southern lThlia due to petsetuti)rt. we have steadfast tontinued to pmwde support. Our a55islarxe ha5 been ccrnpyehenswe. addrvAsing bDth the practical and 5PiTtiual ee& of indwiduals. This ha5 langed frtjrn euri Safe hOar¥tO offerir¥ pastoral rare. Additionalty. we have deknred vital food supplles. including rice. flour. oll. and otheressértial prtytsiofis forJThival. •svthll #s ayÈrstth cold. such as warm coaty shotr4 and heatihB supplies to warm hwes. We ha4e ab50 supied di5upleship rneriaL5 ¢Tr nwe laDguaKe5, including 8ibhs. thildr•n's storybooks. journa& and thookey books. Flthhdl Isthe poll¢y of t} thaffty that unr¢5trfcted fvndswhKh not been designated for a s1¢ use shovld be rnaintained at level equwalerrt to bettveen three and s6x morrth's È%pendr(ure. The trttreS c1er¢h SerVeS at thkq level will eUre that. in the @¥ent of a sSgnlftont drop in fvJndin& thty will ablè to ¢ctinUe the chariVs rJJrrert artlvki whlle n5ideration RfveTr to ways ITr whh addthnal fund5 may be raised. This I1 of has b*n maintsined tbrou8ho the year. The balancE held as unro5trict4d at 31 December 2024 was £3.797 of which all wa5 r4garded as frne reserve& Aetu313 morth cash paymeTrtstotalled £7
REHOBOTH CHARITABLE TRUSr scio TRUSTEES. REPORT (CONTINUED) R)R 7HE YEAR ENDED 31 DECEMBER 2024 Han5fDrlutUTe period5 RefleLting on the yearfs actNitie5. we Gn be ud of the taT¥ibJe dtffefertwe have made In the ofthose In need. Ir ts humbling to wi(nesS the orytrtng acts of kindnoss within our comrnunity. 15 w• collertiv•ly 5eThe and uplift one another. A5 we look f(¥ward to 2025. we rernain cornrnrtted to our and tho prartir41 ways w• can continu•tO Serve those in need, inspired by Chrisvsteathiry on l(Ne and tharty. The tharrf¢abl? acts wo ongage in are not rmrdy abr pThdin8 hr othrs: thy opportunf(i•s for to qfow splrftualty and dpen our commltment to mercy. We continue to look for ways to ernbty the Works of Mercy-feedinB the hungry. sheknrinE the home1055. drAhing the naked, and cariw ts the 5ick-while learni and grvwiry in our under5tandin8 ¢rf Char and love. Look¢ng ahead, Rghoboth chartsbl?Trt ¥fo¢ on the fo11r1 goak forth• wr2025: Curry NIRhts-Contlnue orpni5in8 ènd eXNdIn& Cury Nights sn Aber-deen to reach more indwidua¢s in need. Food Vouchers- Furthersupport ir)d1wdua faLFnJE fc#)d Inseturity intheAberdeen area. Support for Chndren and Famih"es in Aberdeen - ProvÈde Sthl unFf0m, mea& and support fr•r bc41 Christi?n schools. Inereased 5upsrt for Orphan and Semwhan Chldren In Kerala - Expand our efforts to SUp[rt vulnerable thildren in KeTala. School Kits for Children in Kerala-continue provJsTrg Irees¢Fwxl kitsto thildn in need across Kerala. Karuthal Ichlldhood Oruq Awareness & Heakh and Safety TralnlnR)- Expand and enhan awarersS proyams for youth ifi Kerats. Churth Support-contirsue offprin8 5UPPtsrtto yrs&uted ChTtsban ctsmrnunthes it) India. fr¢uslft8 on both practkal 855i%tance and spiritual Ca. Offer sUprt to Chrfftiafi chur¢hes aThJ minstries across the UK. aidinz them in their outrEach and comrnunity Service inrknative5. StruclurE.¥ovevnanre a1 mana$unt The chartty corrtrDlkd Lry rt5g(74erni dDoJmert4nd Cotot•S ascollish trItab Incorporated Or8antsatton Isaol. served durirythe yearand uptothe date of signatureofthefinanaa15tat•ments were.. The b03rd appoints chatity trtestrI fill vacarKle5. arxl thè p¢tsplp sefyiw on board have ptswetto mak than8es to th¢ constlt¢Jtlon ttself. Underthe provision ofthe wr¥tErb(Vl ntrone can be a membw unless helshe 15 a150 a thathtnJ5tee ofthe Organ1Cm. Thè maxTmtsrn numbtrrof trte+S tssÈvÈn. The mirtimum nbÈrOfdrItytDtees isthree. The board may at any time apFw)int ary pe1 to bE a thaTY tnth. of a resolutiDn passed by m•jDrity Vote 8t trK*aTd meeting
REHOBOTH CHARITABLE TRUST SCIO TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Thotru5tq•s' report wa5 appr bythe Board OfTtee 5 Marth 2025
REHOBOTH CHARABLE TRusr scio INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF REHOBOTH CHARITABLE TRUST SOO I r&port on the finanoal atrrnents ofthe eha¥ity forthe VEar ended 31 DewDber2024. whlch are 58t out on pages 8 to 13. spttti¥e spoIAleSt tru¥tws¥hd •>amknk•r The charity'5 trustees are responsitrAe for the prepavatv)n of the finnal sttternems in accordant• w(th the teThs of th Chèrtiies andTrustee Imiestments Iscotlandl Att afidthe ChartesAccourrts ISeodaThJl ReRviatiun5 2Cp)6. The tharity's trustee5 Considerthat the adrt requlrornert tsf Regulation iIXIXal to Icl ofthe 2( Accounts Regulatons does not applv. is my responsibiltty to examine the fwarKial statements as required under sert)n 44iXcl of the Att and to state whether partIclarMatters hwe cometo tYryatter¢ion. B•sls of Indep•nderrttx•mkneVsstat•hMnt My gxarnination ts carried oul in accordarte wrth ReRylion 11 of the Charities Accounts Istotlandl Regulations 2(. An exBrn5n3tion indudes a revM¥ of the acttsuntir¥ re£ord5 kept by the thartiy ar a comparixn of the finanoal stst•ment5 presented wf(h those record5. It ako includes tt)nsideratn of any unusual iLem5 or d05re$ in the finanaal staternen and s6Troking exphnatlons frorn thetrL&oes con¢eminq any suth rnatte. The prodleS undertakeft do not provide all the avld•ntr that would be requirgd in an audit and cortsequenty I do nrt 2¥wess an audrt i)piniDn on the vlv4¥ gfveTh by the fiTrandal ststemen Indpènd•htaMamlTes s¢aknqnl Your attention i5 drawn to the fact that the tharrty has prepared financKII stknments tn accordance with Actountln8 ar+d feporting by Ch3riknes preparfng thelr accounts in acConee w6th the Flnanaal RepOrtg Standard applicable in the UK and Republic of Ireland IFRS 1021 in pr•kr•nc•to the A¢tourtÉng and Reporti LTharitse5: Ststement of Re¢ommended Practlce f5SU on IApril 2035 whsth s referred to in the exlant reRulat¢ors tArt ha5 rxsw been wiihdrawn. l understand thatth4s has been done in orderlerthe financial stemertsto prulide a twe and fvirview In accordanc•wh General Accepted AccourtiTrg Pr¥thte effte for reporting petiods beginnlng oft or aft•r l January 2015. In conn@ctio wth rrN examInatn. no crther mJiter except tha ferred to in the prwtf¥J5 paTryaph has come to my Ittentl.. lal whlch gfves me r•asonable cause to beliwethat in any rnaterial Yeskttthe reqLSirEments: to keep accourrtlfig records in aLr0rdaTh sectiOA 44111 lal of the 2CKIS ALt and Re8ulatfon 4 of the 2tK AccouTts Re8datiorts,- and to pr2parE finaJ)¢iol statementswhkh attofd wfththe aco)untk¥r•eoTds 0)mpwr[h Rguulatltsn 8 of the 2(X)6 Accounts Regulat)n have no¥ beèn met or Ibl to Whic in rrty opinion. attentknn shoukl be drawn in Ofd¥ to enable a prvpor undetstsndlryg of thg ftnandl statemefitsto be reached. Thyrne Accountinq & Tax Lt 36 Angusfietd Avenue Aberdeen AB15 6AQ Dated: 5 Mèrch 2025
REHOBufH CHAR ABLE TRusr scio STATEMENT OF FINANaAL ACTivmE5 INCWDING INCOME AND EXPENDITURE ACCOUNT FOR 7HE YEAR ENDED 31 DECEMBER 2024 fund$ fvTrds 2029 Donations and lepcies 28.190 17A96 Total ltt¢•me 28.190 17.896 Exp•ndliUTe on.. Charltable artThirtle5 29.959 21316 Totsl wendIre 29959 21316 14et•xpendknr and nMJ¥ment In funds 11,7691 13,4201 Fund balance5 at ijanuary 224 5.566 8.986 Fund balan<e$4t 31 D•tymber 2024 3.797 5.566 The stattmtnt UF finan(ial acbvrkn indude5 all 8ains and Ic65es Fwmtsed in the yoèr. All incorne expend6tur• d•riv• from tyjrtinuing actwitie
REHOBOTH CHARrrABLE TRUSr scio BALAN SHEET AS AT31 DE(EMBER 2024 Cash at bank and In hand 3?29 5,666 Crqdltors." Mufttsf4ng du• withkn on• 11321 Iicoi Net tUrtSets 3.797 ThefrAndsOftt ¢h•rlty Unre5thLted funds 3.797 5.566 3.797 5,566 Thefin¥n¢i4 atemÈntswere appr bythetnees on S Marth 2025
REHOBOTH CHARITABLE TRUST SCIO N¢JtES TO THE HNANaAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢¢ouDtiDg pJkie5 Rehobtsth CharikbleTrL SOO ts a 15 aScotti5h Charitsble Irorporated OrRan&aii047 Isaol. The finan¢ial statements have prepared In accordance wfth the thartys 8<Nerniw dootsment. the Charfries and Trustee Investrnent (Scotlandl Act 26.the ChaTies Aco)ums1S0)daTrd) Regulat2( la5 amended). FRS 102 Yhe Flna¥Klal Roporttng Stdndard applicable in the UK at)d Rewbmc of Ireland- I-FRS IIY2-1 and the Charikne5 SORP "Accounting and ReportiN8 by Charities.. Staterneffl of Recommended Pracice applicabse to tharfties preparlng their accounts in accordance wfth the Finanaal Reporting Stsndard applirab5E in the L¢K and Republic of Ireland IFR5 1021" leffective l January 20191. The tharity FS a Public Benefft Entiry as defined by FRS 102. The tharity ha5taken athantaRe ofthe inth• SORP dlIt5 notto prepare a Ststement of Cath Fknvs. The financial stthments have dèparted from the Charfties IAco)unts and RepDrt51 RegulatK)ns 20J8 0t0 the extent required tts prtr4ide a true and fair w. Th(5 departure ha5 Involved fdlowing the Staterntrnt of Recommended Practlee forchariti&s apptying FRS 102 ratherthafi the verston of the Statemerrt of Rgcommandgd Practic• whith Is referred to In the Regulations but whith ha5 sirKe bgqn withdrdwn. The finanoal ststemeTrts are prepared in ein& whith i4the funttK)nal ojrrency of the tharrty. Monetary amounts in these financtal statements are roundedtothe nearesr £. The financlal aternents have beeTr prepared under the historical tost convention. [modified to iTrdude the re4aluation of freehold p¥Opert and to indude iestrnet propertie5 and tertain finaTrcial irstTurnents at fair valuel. The pr6paI acetyJntI poh"ue5 adopted are set out bek)w. 1.2 Golng C¢mrn At the tyme of approvirq the fin3nci315taternents. the trustees have a reasonable expertatiDn that the charity has adequate resources to continuo in aperational existence fDrthEfVreseeab future.Th4s the trustea5 COntiTr¥e to adopt the going e¢ntern basig of acfountiw in p¥ep?rinRtrllnC1aI stoteinènts. La Charftabhfvnth UnFEstcted frjnds are woilablelor atthe disrrbon of thetru5ts fUrtheraOfrh•"r charitsbl• objectiW45. Income recogned when the th?rity is IEealty eTrtttled tts after any perfomiarKe condition5 have been rnet. the anlounts can be meastsred relilly. and It is probablethat income be re(ei4d. Cèsh donatlons are recognd on relpt. Other dOnatrb5 are reco8nLsed ot)ce the charity has been nOtd of the dorotion. unles5 perforrnance condihon5 require d*fèrrdl of thè amount IrKome tax recovernble in relation to do09 ts¢etved under GfftAld or deeds of covenarst LE rerA)gni5ed arthetrneof the &)natK)n. 10-
REHOBOTH CHARITABLE TRusr sao NOTES TO THE ANANaAL STATEMENTS (CONTINUED) R?R THE YEAR ENDED 31 DEmBER 2024 Icontlwqdl 1.5 Expendllure Expenditure 15 rec08ned On there is a l@Bal oro)nsrnJcrfve obltgatksrs to transfereconomtc befjefftto a thtrd party. it is probable that a transfer of econornK benefrts wlll ts required in settlement. and the amourt ol the obli8atkh c4n be measured rellay. Èxpendirure Ls da55ffied by a¢it¥. ThÈ c(tsts ot gach actNty aro mad• LV ofthetotal of dlrect and shared costs. including sUPPOrt costs involwed In ufidertakinq eath adnirty- Dire(1 texts attributablo to 4 single activty arè ?Ilocated directly to that artwrty. Shared c05t5 which cortrib¥Jte to more thaTr one actwity and sUPPOrt costs whith are not attributable to a SIne artwity afe apportb)ned between those aCtiS on a ba5i5 corsi5teryt wf¢hthe use of resources. entral sraff ctS are alkJ(¥ted onthe basts of tvne spent. and deWeri3b tharEe5 are allocated or¢ the portion of the assat's Use. L6 Cash and ¢ash equl¥•lebttS Cash and ¢35h equNalertts indude ca4h In hond. depc6fts held at (¥ll wth banls. Other sknrt-temi liqutd irfft5trnerfts wtth original rnaturf(ies of three rnrrt or IE5s. and bank ¢)verdrafts. Bank tr4erdftfts are shown wtthin bcrnwinF In current liabilÈti In th applieatioTh of th• chartWs acctyjnting polieies. the trLtstÈes are required to make judg•mort4 estimat and assumptions ab( the carywng amOt of assets aftd liabil19$ that arp not T•adI apparent from other sources. The Èstirnates aThd 355oaated assumptions are based on hstsri¢AI experiefjce al rther faLtors that are considered tg be relwat.A¢tul r•sus mly drfferfromthe5e estimates. The e5tirnlt arxt und8rfysng assLtmptlons are reviewed on an ongoing basis. RÈvsions to aco)unting e5fimes are retognised in the period in whith the estimate 15 revsed Whe the rwtsion affe¢ts onlythat pfrrio4 or in th riOd of the re510n andfuture period5 ¥therethe reVlon affeas bcéh CUTrert and future periods. fvnds 2024 fvnds 2023 Donations #nd glfvs 28,190 17A96 11
REHOBOTH CHARITABLE TRUST SCIO NOTES TO THE FINANaAL STATEMENTS (CLX4TINUEDI FOR IHE YEAR ENDED 31 DE(EMBER 2024 2023 Dirert¢o¥ 75 Curry night DDnatiOn5 325 29.395 20524 29.795 21J84 Sh•r•olsupwtwA govern¢0Sts (see M05) fjovemance 164 132 29.959 21316 Analy5fs byfvnd Unrestritted fuk7ds 29,959 21.316 port¢Osts all09t to arfl¥ltl•s 132 IndpeTrdert eYArniner5 fee 164 132 The net rnovement in fund5 tsstated aftertharytr¥l(creditiryl: Fees payable forthe independent examlnation of the (harty's ftnaKfial statements None of the truees lor any persoys ¢(netted wtth them) r2¢ew any rÈmuneMi¢)n or beneffts from the tharity durfngthe year. 12-
REHOBiJfH CHARABlE TRusr scio NOTES TO THE FINANCIAL STATEMENTS (CONTIIIUED) FOR 7HE YEAR ENDED 31 DECEMBER 2024 Thè average monthty numberof eMp1¢ye5 durfngthèyeèr ¥¥as: 2023 Number Numb•r Total There were r¢0 emplo)w ¥those annual remun&ratitin was more th3n£fA).Ix. The thartty is exerno frorn tsXat1( on Its a(tNiDqS becattse all its 15 applled frjr tharitae purp05e5. Credllws: arnountshlkn8du•¥Athln on• y 2024 2023 Accrua15 and deferr1 incorn• 132 10) li UMrnstrla4dfunds The unrestricted funds of the tharitycprtsethe unexpeftded bala#ces of donattorG and grants which are not subj'ect to specifvc conditiorts by donor5 and grantOE5 asto howthw rnay LL5ed. These indude de5ignatsd which have been set a5idtr of unrricted fvnds bythetruse5 fDf5peafic PUFP)sek At lknuary •sourte5 At31 De¢nber 2024 General funds 129.9591 3.797 Prè¥lous y•ar: lJhuary Komin¢ P*sourcès At31 Detbe1 •Mpendpd 2023 General funds 8.986 I796 12L9161 5,566 Therewere no dtsdosable Tylated partytlara¢Ii0rts dursTrEthe ye¥r12023- The). 13-