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2024-12-31-accounts

Refresh Community Church SCIO Scottish Charity No- SC048785 Annual Report and Financial Statements For the period ended 31 December 2024

Truste￿ Annual Report F<Jr the year ended 31 December 2024 The trustees h3v@ P￿aSUre in presenting th@ir repcKt together with the financial ststements for the period ended 31 De¢ember 2024. Reference and Admlnlstratlve Informatlon Charlty nan Refresh Community Church SCIO Charlty no SC048785 Addre55 Birchwood, Holmfoot. Newcastleton, TD9 IXII Current Trustees

Structure, Goveman¢e and Management Constitution The Charity is a scottish Charitable Incorporated Organisation {a SCIO). It was registered in Its current legal form on 24 October 2018. The charity bvas previously an unincorporated association but changed its legal fom) to a SCIO. It has a single tier structure and as such the trustees are the members of the charity. Appolntment of trustees The Board are the charivs trustees who also appoint charity trustees to fill vacancies. Any person a8ed 16 or over who subscribes to the purposes of the organisation and wishes to see them fulfilled is eligible to become a charity trustee. The board may at any time appoint any person to be a charity trustee - by way of a resolution passed by majority vote at a l)oard meeting. There must be a minimum of three and a maximum of eight trustees. ObJe¢tlves and Acilvltles Charltable purposes Refresh Community Church provides ft)r exists￿ Christlans to practlse thelr bellets In the Newcastleton area. while seeking new followers for the Christlan falth. raising awareness of the Chrlstian falth, and undertaking various mlssionary actlvltles. pastoral support and outreach work. Artlvltles The charlty undertakes regular bible-based all-age servlces for public worshlp. In addition, it facilitates mldweek home groups providin8 fellowship. learnin& teaching and discipleship for Christian followers. The charity seeks to support missionaries and missionary organisation5 both in the UK and overseas. Achlevements and Perfomianc• It has been an eventful year for Refresh after deciding at the end of 2023 to make some big changes. Throughout 2024 Refresh met on the first and third Sundays of the month. The first Sunday was Messy Church. working alongsidethe Church of Scotland, and the third Sunday consisted of worship, prayer, teaching and fellowship. It focussed very much on the 'rebuIldin￿ of the church. As leaders, {4 leader5 remain on the team, 2 stepped down atthe end of last year). we met ￿gUlarlY for meetings and began meetin8fortni8htlyto pray during the latter half of the year. Weekly, we ran a number of meetings. New homegroups be8an in 3 homes and were attended by a large percentage of the church. These ran on a 6 week block, with a break of 2-3 weeks between each. We had an early mornlng Prayer Meeting eath Monday, and the youth group, Groundbreakers, continued to meet on Wednesdays during term time. It was 8reat to be able to arrange two trips for them to a young people's worship event called Magnitude which was held in Glasgow in April, then Dumfries In Ottober. both followed by a sleepover at Whithaugh Park. We also supported Corner Harvest, a bi-weekly gathering where people from Newcastleton were invited to one of the church memberfs homes for food and spiritual input. and the beginnings of men's get together inclLsding lunches and meeting for breakfast with another men's meeting in Hawick.

ontlnued to welcome weekly, durin8 temi time, a large number of the chIld￿n from the village tothe children's clubs BoulderGand and Rock SolKI, aswell a5a lunchtime club. 41 children attended a weekend event in July called Wayfinder at thithaugh Park Ipreviously known as Spree} 150 continues her chaplaincy role in the village primary school being available to staff, children and parents, and leadlng regular assemblies and end of terffl church serrfices. At the end of each &week homegroup block. we a Thanks Evenlng forthose who served in Mes91 Church, Homegroups, Prayer Meetin& Boulder Gan& Rock Solid and Groundbreakers. As well as hearin8 feedbacK it ensured that people leadin8 group5 were supported and any issues discussed. Over the year we arranged a 3-week CAP course in February. In July the founders of Refresh, Paul and Elaine Little, came and spoke to the church to 8ive w update ontheir ministry in Mexico which we support. In September we started a 3 part course on the Holyspirit, and in Octoberthe leadership attended a leadership conference ai All Nations, Wolverhampton whlch was Incredlbly beneflclal. Unfortunately, a planned church weekend away had to be cancelled due to small numbers and a few people being involved in another event tn the village on the same weekend. We're exclted for 2025. Flnanclal rn¥l¢w The maln source of fundln8 Ss voluntary donations from church members and vlsltors to the church. Giving has risen slightly to £10,9271£9,003 20221; fluctuations are to be expected as families leave or join the church. Expenditure was slizhtly lower at £10,092. Our unrestricted cash reserves are therefore very sll8htly increased compared to 12 months a80 at £21.894 and remaln sufficient for prudent forward plannin8. Reserves pollcy The trustees, policy is to retain at least 6 month< worth of nornial running costs to meet commitments and to cover any unexperted expenditure currently around £50(M). Current reserves Stand at £21,894. However, the trustees belleve that It Is prudent to ￿ave the re5eTres at this level. glven the polentially volatile nature of givin8 in a small church wtth a small number of significant 8iver5.

Receipts and payments accounts CC164 1st W24 315t t￿￿ty>)24 Forth• p•iiod T• Section A Receipts and payments 12 rnonthal) 31•tD•¢ 2013 Al R•c•l Gqtlwfy FUM• InwsbTr•nlhicon• AR) K4nI•tyc￿ 1.741 1.741 1.014 Poitonl &T￿￿tr Il•lo1r•c•lp￿I￿Y￿lIJ AS Tran•fern b•twn lurKI8 Cuh lurJ• l••t ￿•r￿n1 frJn thIB ZL1•7 Soction B Statement of assets and liabilities at tho ond of the period P￿Strict*d Endowmryt lunds tOf•amtÈ 0¢131 8 BI CMh To￿￿51•h1ndS 22.1•7

12rnc4kn Tth*l 11.148 1q92f Totsl

Nots2 12 rftorth•to rnlrKl#d TN8 y••r 31t D•¢ a)23 Mini•tryCo•ts W¢y Yoth Worker 59 12 month 31D•c 3J2J a2￿•r•I• oflul.twm •quhTaknnt•Trwloy•￿ J•r Thl•J•r Nun•r The parts ofth• ¢hiilty kn Tthkh th• •nylw•• Fundrnfjlln ChrttabbB Actr¥hkn• T4)t•l Unfv•trl¢lpd rn•lrt¢tyd Th1• 31•tD•¢ X23 Ch¥reh Runnlnq urar Hye cl Prem Prn Ir CfAts 1,376 PA8￿1 Pr•niw C(ts 1.742 1.742 Note 3 t3rnnlm•klng 31•t 12 morrth to 31* D•c Z023 2023 Grnnts nMd• to In•tlttth & IndhldualB Totsl an￿Unt PR & ES Littie MssNThy sww1. C￿rlY. Edge Famity

Notes to the accounts- for the period ended 31 December 2024 l Basis of accounting These accounts have been prepared on the Re￿Ipts and Pawnents basis in accordance wlth the Charities & Trustee Investment (Scotlandl Act 2ts)5 and the Charities Accounts (Scotlandl Regulations21X16 las amended). 2 Nature and purpose of funds Unrestricted funds are those that may be used at the discretion of the trustee5 in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to4ay running of the Church. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when fvnds are raised for specific purposes. 3 Related party transactions No remuneratlon was paid to the trustees or any connected persons during the year12023:NIII

Independent examiner's report on the accounts REFRESH COMMUNrrY (>lURCH SCIO rnb•r On the •ccounts of th• C￿rity lor the p¢ri¢xl - Period start d&tg Périod and dale To 1•t January 31 D•¢wnb•r Sat out on pag 11•8p•cilw The tharivs I￿￿teaS arg rosFLThible forth8 preparati¢2n ol tho ac¢ount$ in accordanc8 rn•pon•lbllitl•s ol wrth Ihe tm d the Chanlw a￿1 Tnstee Inv6stffEnl Iscotland) 2005 Act and the Iru•l•w ond •xamln•r Chaiilies Accounts (scotla￿1) Regulation¥ 2C(6 (as an￿￿￿ed1. ¢harty trustees Co￿der Ihat the audi< requir￿n1 of RegU￿tiOn 10(1) {dl of the Accounts Regulations does not op￿y. It 18 my (esp(￿SibIlIty lo 8xamin8 the accounts as required ￿nder section 441111¢) ol the Act and to stste whethw part￿lar m&tter8 have come to att8nlion. Ba•1• ol ind•p•n(l•nt fvty examinatK)n Cam￿ eArt in accordance wrth ReguktKJn 11 Ot the 2006 Accounts •xarnln•rf• •lai•rn￿ R•3ukllo￿. An •xarninatlon rKlJdas a ravièw ol th8 accourth'ng records kapl by th8 chanty and a (ryarson c4 tl accthrts prns•nl8d wlth thos8 r￿orts. It also includ8S consderalK)n of any unusual tems or disciosurns in the accwnls and seeks eXp￿n&t1¢￿S frcffi Ihe tn￿lèeS concerning any such mattws. The prc¢edurgs undertaken do not provmje all the evJence that would b? requir￿1 in an au¢t and. ¢on$ewontly, I do not exFYeSS an a￿111 op11K￿ cffl the view given by the accounts. Kl•p•nd•nl •xamlMr'• In Ihe wurse of my examinFatK*n. nc rrrdttor has CLTh to rny attentb)n [other ltsn that •tal•M￿ dlsc+xed on Ihe allach•J pag81 whKh gives mè raAsonth cause to bellove that in any matenal resp￿1 the requirern8rt8: lo kfjep a￿u[￿l￿g rfjojrds in aco)rdarKe wilh seclion 4411) {al of the 20)5 Act arKI AbYJulatlon 4 DI ihe Acixjunts Regulations, a￿j to pr￿jara accou)ts Ththich ￿ with th• accounkng rwds and wilh Regulation 9 01 the 2(￿ Accounts Flggulation8 hav8 noi rnei I sgnod:

Retovant prof888ional quall1￿tIO￿$) oi b(￿Y frf any}: Addrw8.'

APPENDIX 3 Disclosure section Only compkk rf Ihe examiner needs to highlight material prob￿mS. Glvo here brfef detall8 of any ttoms that the exomln•r wl8ho8 to discloso