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•t*wn lurKI8
Cuh lur*J• 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
rn*lrKl#d TN8 y••r 31*t D•¢ a)23
Mini•tryCo•ts
W¢y
Yoth Worker
59
12 month*
31*D•c 3J2J
a2￿•r•I• oflul.twm •quhTaknnt•Trwloy•￿ J•*r
Thl•J•*r
Nun*•r
The parts ofth• ¢hiilty kn T*thkh th•
•nylw••
Fundrnfjlln
Ch*rttabbB 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 ev*Jence 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