**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** |Note
**Fixed assets**
**Tangible assets (Note 9)**
B01
B02
**Investments (Note 10)**
B03
**_Total fixed assets_**
B04
**Current assets**
**Stock and work in progress**
B05
**Debtors (Note 11)**
B06
**(Short term) investments**
B07
**Cash at bank and in hand**
B08
**_Total current assets_**
B09
**Creditors: amounts falling due within**
**one year (Note 12)**
B10
**_Net current assets/(liabilities)_**
B11
**_Total assets less current liabilities_**
B12
**Creditors: amounts falling due after**
**one year (Note 13)**
B13
**Provisions for liabilities and charges**
B14
**_Net assets_**
B15
**Funds of the Charity**
**Unrestricted funds**
B16
B17
**Restricted income funds (Note 14)**
B18
**Endowment funds(Note 15)**
B19
**_Total funds_**
B20
Signed by|**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 shcy*vn in the pa(* have gNen then please ts¢*"Accountsng SL￿dar￿.. 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 Sta￿lardS have been mde then delete Ihese vA)rds.' othe￿79e 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.**_ |**Gift Aid**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**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** |**Investment**
**management costs**
**Costs of generating**
**voluntary income**
**Governance costs**
**Charitable activities**
**Fundraising trading**
**costs**|**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.**_ |**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**
|
**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** |**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**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: 1. To teach the gospel of Jesus Christ in a practical way through sharing the word of God and life based on Christian values. 2. 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. 3. Organise children and youth activities to promote unity in the course of developing deeper spiritual growth. 4. To encourage a prayerful life and consistency in the devotional life and spiritual growth of our members. 5. To work in cooperation with other Christian organisations and support events to - advance the Christian values. 6. 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