2025-03-31-accounts - The Redeemed Christian Church of God - Crown of Glory

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SC049570

RCCG Crown of Glory

Annual Accounts

1 Apr 2024 to 31 Mar 2025

Prepared by DTT Consultancy Ltd

RCCG	RCCG Crown of Glory	RCCG Crown of Glory	RCCG Crown of Glory	RCCG Crown of Glory	RCCG Crown of Glory	SC049570
	Annual accounts for the period
	Period start date	1 Apr 2024	to	Period end date	31 Mar 2025

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Gift Aid S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05

		44,531			44,531	38,167




		44,531	-	-	44,531	38,167

		-	-	-
		25,910	-	-	25,910	22,219
			-	-
			-	-
		1,660	-	-	1,660	960
			-	-
			-	-
		27,570	-	-	27,570	23,179
		16,961	-	-	16,961	14,988
		-	-	-
		16,961	-	-	16,961	14,988

		-	-	-
		-	-	-
		16,961	-	-	16,961	14,988
		67,405	-	-	67,405	52,417
		84,366	-	-	84,366	67,405

Page 1

Section B Balance sheet as at 31st March 2025

Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Total last year £ F05
	-	-	-	-
-	-	-
-	-	-
-	-	-	-	-

-	-	-
-		-	-	-
-	-	-
84,616	-	-	84,616	67,655
84,616	-	-	84,616	67,655

-	-	-	-	-

84,616	-	-	84,616	67,655

84,616	-	-	84,616	67,655

250	-	-	250	250
-	-	-	-	-

84,366	-	-	84,366	67,405

84,366			84,366	67,405


		-

84,366	-	-	84,366	67,405
				Date of approval 29/10/2025

Page 2

Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities. 1.18asis of accounting These accounts have been prepared on the basis of historic cost (except that investments are shown at nJgrket value} in accordance with.. Accounting and Reporting by Chartties- Statement of Reconvnended practi {SORP 2005): . and with" Accourrting Stsndards: Financial Reporting Standards for Smaller Enterprises IFRSSE); arKI wlth the Charities Act 1993. exce t for the followin Glve detalts In thts box If a dlfferentstandard has been ft•llowed. or -Tith as appTopnate". all relevant disck)sures shcyvn in the pa( have gNen then please ts¢*"Accountsng SLdar.. disck)sures comtdeled in these accounts have been restnct&J to those required by the FRSSE. then F4ease ts"ck'Finanaal ReForbng Stsndarts for Smaller Enterpnses IFRSSEI". - If departures from the chosen StalardS have been mde then delete Ihese vA)rds.' othe79e give details of any changes in the 1.2 Change in basis of accounting There has been no change to the accounting policies (valuation rules and methods of accounting) since last year {S except for the following). g rf no changes have tEen vrthe to actXMJnb'ng p(Aiaes then delete these W(ds. 1.3 Changes to previous accounts No changes have been made to accounts for previous years Page 3

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters. No
	trustee of Crown of Glory received any payment last year and this year.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Page 4

Section C Notes to the accounts

Note 3 Analysis of incoming resources Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
Donation from members	44,531	38,167

Total	44,531	38,167


	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

Page 5

Section C Notes to the accounts

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the

Analysis	This year Last year £ £	This year Last year £ £
Independent Examination	250	-
Conference	150	518
Choir	366	-
Multi media	156	2,751
Other	306	-
Insurance	332	317
Telephone and fax	514	-
Outreach	1,399	2,000
Admin expense	-	3,308
Honourarium	100	938
Professional fees	390	-
Hospitality	313	-
Vehicle runningexpense	250	-
Church Equipment	538	-
Musical Equipment	2,891	746
Salary	7,500	3,500
Printing	68	-
Church Expenses	-	1,586
Rent	9,092	5,382
Training	648	970
Evangelism	-	100
Travel Expenses	199	102
Website	448	-
	25,910	22,219






Total	-	-




Total	-	-

CentralOffice	600	960
Regionalcontribution	1,060	-
Total	1,660	960

	-	-
	-	-
	-	-
Total	-	-

Page 6

Section C Notes to the accounts (cont

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid

This year	Last year


£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	250	250

Page 7

RCCG Crown of Glory

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
		-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
250	250		-
-	-		-
250	250	-	-

Page 8

RCCG Crown of Glory Glasgow

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

We are pleased to present the annual report and the financial statements for the year ended 31st March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the Charity’s Constitution and the Recommendations of the Statements of Recommended Practice, Accounting and Reporting by Charities and comply with the applicable law.

BOARD OF TRUSTEES

OBJECTIVES OF THE CHARITY, PRINCIPAL ACTIVITIES AND ORGANISATION OF OUR WORK

The Redeemed Christian Church of God, Crown of Glory, Glasgow, is a parish of “Redeemed Christian Church of God” which has Parishes all over the world. We are registered with the Office of Scottish Charity Regulator and we are governed by the Charities Act 1993.

We have laid out RCCG Crown of Glory Glasgow objectives under six themes:

To teach the gospel of Jesus Christ in a practical way through sharing the word of God and life based on Christian values.
As a ministry, we also focus on the practicalities of the Christian life through our different community work, and world mission that we are involved in; to practise love, and to empower people with the knowledge of God and what they can achieve through Him.
Organise children and youth activities to promote unity in the course of developing deeper spiritual growth.
To encourage a prayerful life and consistency in the devotional life and spiritual growth of our members.
To work in cooperation with other Christian organisations and support events to
advance the Christian values.
We are also passionate about liaison and co-operation with parishes within the RCCG and Pentecostal Christian churches in Scotland to spread the gospel of Christ.

WORSHIP VENUE

The main church venue and place of worship is at Scout Hall, 76 Kelbourne Street Glasgow G20 8PR where majority of church activities are held as physical events. Some church activities like mid-week prayer and bible study sessions, pastoral meetings take place virtually via Zoom conference calls. The Teen and Pre-Teen Children church held within the same premises run weekly Sunday service.

DEVELOPMENT, ACTIVITIES AND ACHIEVEMENT THIS YEAR

The church activities and planned development for the year were focused on continuing the pursuit of the objective of furthering the Christian faith through prayer and support of members during weekly Sunday service, prayer session and bible study.

Designated events that took place during the year covered by the report include:

Children dedications – special prayer event during Sunday service for every infant on their first attendance to church after birth.
Mothers’ and Fathers’ day celebration – Sunday worship service dedicated to commemorate parents and adults who are to be prospective parents.
Annual Summer Barbecue – a social event that is open to all church members, their families and friends for the purpose of evangelism
Glorious Praise Annual Music event– a yearly Christian musical event towards evangelism through praise and worship
Children and Teenagers Summer Outing – a social event that is open to all children and teenage church members, and friends for the purpose of evangelism. This year they visited Loch Lomond.
Couple’s Hangout – a program specifically designed for couples within the church to celebrate love, learn from each other and share tips and advice on building godly home and marriages.
Workers’ appreciation and End of Year get together – a social event in appreciation of all the volunteers who support the smooth running of the church activities and programs.
Crossover service 2024/2025 – special service to usher in the New Year.

The strong presence of the church in the community with regularly religious activities has attracted gradual but steady increase in number of members.

The Board of Trustees consider the performance of the charity as good and commendable in achieving its goals for the year featured in this report.

FUTURE DEVELOPMENT

The charity aims to continue to expand Community based programmes on evangelism and Christian outreach activities, including regular planned scheduled visits to local Care homes.

FINANCIAL RESULTS OF THE YEAR

The statement of the financial activities shows income of £44,531 and expenditure of £27,570 The excess of income over expenditure for the year is £16,961.

RISK MANAGEMENT

The Board of Trustees constantly reviews the major risks, which the charity faces on regular basis, has examined the major strategic, business and operational risks which the charity faces and confirms that adequate systems have been established to report and take the necessary steps to reduce any risks identified. The significant risk this year remains ensuring that there is adequate space within the current place of worship with the increasing number of attendees.

The need to be proactive about securing accommodation that would allow for the stratification of worshippers for the regular Sunday services according to core age groups to enable effective participation and growth in their Christian journey is identified.

VOLUNTEERS/WORKERS

The church workers are mainly Volunteers who offer their services free of charge on part time basis and mostly in the evenings as well as during the weekends. These workers are the ones in charge of the various departments and ministries that are functioning within the church. Many more volunteers are still giving up their time to help with church programmes and activities on ad-hoc basis. We remain greatly indebted to these volunteers for their commitment and support.

Approved by the Trustee and signed electronically on their behalf by:

Independent Examiners Report Independent Examiner's Report to the Trustees of Redeemed Christian Church of God Crown of Glory (SC049570) I report on the accounts of the charity for the year ended 31 Mar 2025 which are set out on the pages attached. 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 (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiners statement My examination is carried out in accordan 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements" . to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations . to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 29 October 2025