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>th￿l 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 pre5entthwrannu*l re￿*rt and fiAarthl A*ernentsforth 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 T￿￿0￿ 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 w￿h 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 t￿Ing In Kerala Indla by settirq up and marwginz an orphanaKe whlth suprorts children of all ages aftd provtdes sheker and aCcC*nmodat￿. Ibl the relief of poverty and dtstress of imthidua15 T￿. in partI￿lar 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 a55￿￿te 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 DE￿MBER 2024 The linanaal year 2024 has been antythÈr remarkalble pthod of growth and cow1ida￿n fDr REhobcth Charrtable Tr￿Sl 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. ar*d we stri¥eto make • meanir5gFul d[ffe￿nce. Rehoboth Charrtabie Trust offers a rJJmwehensfv• range of Services a¢n)ed at SUp￿rtIng Indfv(dua15, famlles. and cornrnunitres as they navig*e the ￿MpleX chalknRe5 that hinder them frDm ￿diTy fvlfilling Iwe5 wlthln society. These ch¥llenRes often lead to homdessness,tho r￿k 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 w0￿1n8 our seryic4 embraring lftnov*fve 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 bel*ve that 8v•ry ad of kn"ndne5S-sy) rnatter small-can make a dffierence. These art5 P05ftNely trarstormthe INes ofthose we supportwhlle a150 I￿te￿￿ERrO¥￿th and comp•on in our¢)wn hearts. Our love is expre55ed through acts of seFVI￿. with the aim of rnathing outto 1)th￿s, making them feel valued. supported. and lov￿. BY extending a helping we ftot On￿ addres5 iMffi￿13te ftee& also insPite hope INJ foster a sgrGe of belongin¢. Wo are proud to report a $￿CCesSful year in fvmlling the YrLsVs eefe prinapl* Mission￿￿￿n% those in need. with significant progress acrussourkey in￿at￿￿e> Below arp hiqhlÈhts of ourathiv4•rnents duringthe 2024 financtal year Curry Mtht-AbQ￿••y* ThiE Y￿E. we Continued to organise'curry NtRhW within the Abudeen comrnunity. pr￿liding rn•ak for 4(￿) individual5. These events We￿ attended by people frorn d￿e￿e ethn* and %Xitret￿rnlc batk8rotsnds. In addition to enjoyinz the delicious ojrry. attendees We￿ offered the opportwtTLy to hear the gospel in a wdcorning ewirorsment. A tfflef tslk on the therne ot hope was delNÈred by ourgu&st5peakor. albJwin8 Pani¢ipartsto eYwrien￿ Christian ltye and fellow5hlp. We btr11￿é our Curry Nlqhts hwe proven to be an effectNe means of reath1r￿ out to those In need withln our local cJ)mmunity. Intreasing nurnbeT5 of attendets face social i501atknn and lonÈltness. and these e¥ents have prcmoed a wami and welcominKspace for meanTngful social irftèractlon. Many have exFressed gratrtude forthe opportuntyto cor5nertwth other5, lo5tering a sensè of belongln& Our events have supported individual5 durirq tirnes of ernotioftaL spiritual. aNI rW¢hol￿￿C3l whilE also offering the SIMp￿ yet rneaninRfvI p12asure of ènjoyirva a warn7. hearty meal. Add4tthallYt w• Pr￿ided 75 hot rnea& durtng the Seaton Summer Ki& Fun Day evènt at Seaton Churth. fvrth*rwtefidlng ouroutreèth tothewFdercommunity. REHOBOTH CHARITABLE TRusr sao TRU5TEES' REPORT Icof4TINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Food Voucher Proyarn F<)od vouchers were d￿trib￿d dirett￿ to assi4 indnitduak in need. •r*blin8them to purrhase essential itern$ as food, 0￿￿e$, non4lcohollc beveraggs and baty food. Ourfn8 the flnancial year. we i55ued fDod ¥outheT5 totsHing £7X) to individua15 ex￿rI￿nan¥ fwd P￿ertY w￿h1n Aberdeen andthe 5urroundin¢ area5. thihlr•ttW•lfar•& SUP￿1￿ Kwala. fftdla l. Semi or￿an ChiklTen sUp￿rt During the financial year 2024. we contlnued oursupport th)r 15 s•mtrorphanod thddrtrt fwom Vari￿S parts of Xernla. Indla. Through oura55&aneÈ.these Children¥￿r￿ grantedtheirfvndèmentsl rightsto edsJ¢*on.shelW. wamith, and r￿ur&hMent As Christlans. we O￿n￿d our hearts to th￿￿ thihl¥en."ernbrnaw them ￿ pBrt of extended famity under God. We provided forthem wrth the &ime care and commitrnent we exrend to our own childr•n. Our support was unwavering, offered in tirnes of need and without dtscrimSnation based on £aste. Lyeqd. facts. or language. We maintsined dirert communicatiDn w*h thwr famfy member5. expre￿1¢ heartfelt destre to 5UPPOrt and upllft these chik4r•n in e¥ery way 1x￿ble. Addit*?nalty. we attended to th￿r needs in collaboratlon wlth th& 6￿￿rnmert of KernL¥ by appointirE a soci81 worker to oversee the provtslon of care and to ertsufe that fir4ncial aid reathod the appropri*e redP￿￿ts in atimely rnanner. Th￿ approath allowed u5tt>8uaranteeth* IOYA ofthe fiJnd5we Fyovided were ublsed effertNely.While Rehoboth'$ 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 b￿n£ adequats￿ met. 2. 5rudy Mattrrfal D6trfbuth?n We cootinyed to Organ￿ethe di5trhutTon of study matsrfaI5 at the efKI of Aprfl and the be8innin8 of May 2024. priorto the Yeopening of 5thoob. Thro￿gh this ittf(lat￿e. we PThh4ed free school kts-IrFdudinR ststlonery. book5. and unrforms-to 675 thild￿n in need. Addit6onally. we supplied 11 SaptOF6 to SKOTKtary sd￿1 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 eMp￿ring 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 t￿ly Families. REHOBOTH CHARITABLE TRusr sao TRUSTEES, REPORT (CONTINUED) FOR 7HE YEAR ENDED 31 DECEMBER 2024 3. Karuthal Ichldhgod tJru85 Awaronw- Hea￿h & SafthTraining) Th￿ year marked another successful milestone wr(h the Comp￿tion of tyjr ¢hildhood drws awareness and heatth and safety trnining sÈmin8r. The focus of this i￿￿131]ve. Earty Re(qffttt%Jn and Pme¥EtiOn of Teen Dru8 Use. alms to address and mltizate an emeTglYw socfetal tha1￿n￿e. Our free resources are desI￿ed 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 s￿iety. thildren in at-ri5k larnil￿ alten frète instsb*lity and $0ti81 is013titsn. under5corinKthe importance of proame measure Ourwork is5¥PPDrted lry a rvbu# governaTh￿fraMW*￿rl that erfjuYe5 atherence to qUa￿s￿r￿jard5, effertwe safeguarfling. and comprehensive risk managernert. This ￿ar. we cortinued our o)ILaboration with the Governmert of Kerala to orRanise Karuthal, a social awareness inr£iatNe. Heatth arnl safety trainirff sessKsns were ¢£￿d￿cted at varKsus locètiorts acfoss the state. with approximately 1.5COthildren in attendan￿. W• ar• Conf￿•Tht that th•s• awar•ness carn￿ will equlp the rwt g￿ratIon wrth thg reslrerKe and kn(ywledge Treed￿ to confrort and overcomethe50 thallenge Chur¢h Support The persetutFOn of Chr*ians i# ￿fid￿ h¥5 S￿rp￿t irbcvYa58d. and attxks on thuwth*s in North show *8n of *batitt8. Christian homes and properties are under corsrant threat. wr(h churches teirrf destroyed, along wth past¢￿￿ residences and other thurth*iwr*d Iw11 dings. Duri￿ one such atrad. there were pre5eTrt in the buildin& who were forced to flee to 95ope tho fire. In the wake of the initial Vio￿n¢e. 4C(I Chrrtwns from thurth were compelkd to fjee the area and are now 58oking refuge in camp5 or nelghbour4nRstat4 leavin8 all thelr I￿rneS burnttothe I￿nd. Christians are factn[ rdenttess adversfity. wth external dashes and irtèm81 fear. There seems to be nts respltè from the violettce, and fu#dameFrtal human rights are gros* viojatéd. The trauma endur2d by women. children. and the rther èfferted ￿ttim$ 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 e￿uri￿ Safe hO￿ar¥tO offerir¥ pastoral rare. Additionalty. we have deknred vital food supplles. including rice. flour. oll. and otheressértial prtytsiofis for*JThival. •svthll #s ayÈrstth cold. such as warm coaty shotr4 and heatihB supplies to warm hwes. We ha4e ab50 sup￿ied di5upleship rn*eriaL5 ¢Tr n*we laDguaKe5, including 8ibhs. thildr•n's storybooks. journa& and thookey books. Flth*hd*l Isthe poll¢y of t￿} thaffty that unr¢5trfcted fvndswhKh not been designated for a s￿1￿¢ use shovld be rnaintained at level equwalerrt to bettveen three and s6x morrth's È%pendr(ure. The tr￿ttreS c￿￿￿1er¢h* ￿SerVeS at thkq level will e￿Ure that. in the @¥ent of a sSgnlftont drop in fvJndin& thty will ￿ ablè to ¢c￿tinUe the chariVs rJJrrert artlvki* whlle n5ideration ￿ RfveTr to ways ITr wh*h addthnal fund5 may be raised. This I*￿1 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 dtffefert￿we 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 oth*rs: th*y opportunf(i•s for ￿ to qfow splrftualty and d*pen our commltment to mercy. We continue to look for ways to ernb￿ty 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?Tr￿t ¥fo¢￿￿ on the fo11r￿1￿ goak forth• wr2025: Curry NIRhts-Contlnue orpni5in8 ènd eX￿NdIn& 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 Sth￿l unFf0m￿, mea& and support fr•r bc41 Christi?n schools. Inereased 5ups￿rt for Orphan and Semwhan Chldren In Kerala - Expand our efforts to SUp[￿rt vulnerable thildren in KeTala. School Kits for Children in Kerala-continue prov*JsTrg Irees¢Fwx*l kitsto thild￿n in need across Kerala. Karuthal Ichlldhood Oruq Awareness & Heakh and Safety TralnlnR)- Expand and enhan￿ awarer￿sS 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 sUp￿rt to Chrfftiafi chur¢hes aThJ minstries across the UK. aidinz them in their outrEach and comrnunity Service inrknative5. StruclurE.¥ovevnanre a￿1 mana$un￿t The chartty ￿ corrtrDlkd Lry rt5g(74erni￿ dDoJmert4nd Co￿t￿o￿t•S ascollish t￿rItab￿ Incorporated Or8antsatton Isaol. served durirythe yearand uptothe date of signatureofthefinanaa15tat•ments were.. The b03rd appoints chatity tr￿te*strI 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 Organ￿1Cm. Thè maxTmtsrn numbtrrof tr￿te+S tssÈvÈn. The mirtimum n￿bÈrOfd￿rItytD￿tees isthree. The board may at any time apFw)int ary pe1￿￿ to bE a thaT￿Y 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 OfT￿￿tee 5 Marth 2025 REHOBOTH CHAR￿ABLE 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 ￿spoI￿A￿leS￿t tru¥tws¥hd •>amknk•r The charity'5 trustees are responsitrAe for the prepavatv)n of the fin*na*l sttternems in accordant• w(th the teThs of th Chèrtiies andTrustee Imiestments Iscotlandl Att afidthe Char*tesAccourrts ISeodaThJl ReRviatiun5 2Cp)6. The tharity's trustee5 Considerthat the a￿drt requlrornert tsf Regulation iIXIXal to Icl ofthe 2(￿ Accounts Regulat*ons does not applv. is my responsibiltty to examine the fwarKial statements as required under sert*)n 44iXcl of the Att and to state whether partIc￿larMatters hwe cometo tYryatter¢ion. B•sls of Indep•nderrttx•mkneVsstat•hMnt My gxarnination ts carried oul in accordarte wrth ReRyl*ion 11 of the Charities Accounts Istotlandl Regulations 2(￿. An exBrn5n3tion indudes a revM¥ of the acttsuntir¥ re£ord5 kept by the thartiy ar￿ a comparix*n of the finanoal stst•ment5 presented wf(h those record5. It ako includes tt)nsiderat*n of any unusual iLem5 or d￿05￿re$ in the finanaal staternen and s6Troking exphnatlons frorn thetrL&oes con¢eminq any suth rnatte￿. The pro￿d￿leS 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 Ind*pènd•htaMamlT*es 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 acCo￿nee w6th the Flnanaal RepOrt￿g 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 st*emertsto prulide a twe and fvirview In accordanc•w*h General￿ Accepted AccourtiTrg Pr¥thte eff*t￿e for reporting petiods beginnlng oft or aft•r l January 2015. In conn@ctio* wth rrN examInat￿n. 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 Yesk*ttthe 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)mp￿wr[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 ftnand*l 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 wendI￿re 29959 21316 14et•xpendknr* and nMJ¥*ment In funds 11,7691 13,4201 Fund balance5 at ijanuary 2￿24 5.566 8.986 Fund balan