Charity Registration No. $C050677 (Scotland)
CHRIST CENTRED CHURCH ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025
CHRIST CENTRED CHURCH ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS
| Page | |
|---|---|
| Charity information | 3 |
| Trustee's report | 4-6 |
| Income statement | 7 |
| Statementoffinancial position | 8 |
| Notes to the accounts | 9-12 |
| Detailedincomeandexpenseaccount | 13 |
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CHRIST CENTRED CHURCH CHARITY INFORMATION FOR THE YEAR ENDED5 APRIL 2025
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Charity Number $C050677 (Scotland) Registered Office a
CHRIST CENTRED CHURCH (CHARITY NO: SC050677 SCOTLAND) TRUSTEES'S REPORT I
The Trustees are pleased to present their report and financial statements for the year ended 05 April 2025.
Statusof Charity andGoverningDocument == sss—<CSsts es Christ Centred Church SCIO is established by Constitution and is a Scottish Charity, Number SC050677. hie —reeenrnacneeneummanmmmremmammneenin sss iA iainsanoant
The mission of Christ Centred Church SCIO is:
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To maintain a centre of Christian life and influence in the community and to support the fellowship of Christ Family Church worldwide. * To develop spiritual knowledge and commitment within the Church and to proclaim the love ofGod to those outside the Church.
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To exercise the rights and responsibilities of a religious body under the guidance of the Presbytery and the Holy Spirit. * While cooperating with other Christian churches for mutual benefit, to remain an autonomous body in matters of church governance.
Structure, Governance and Management
nd online via Zoom to support
Meetings during the year were held both in person at the [EBnd participation from members in different locations.
Trustees
Trustees are appointed in accordance with the Constitution. New Trustees receive an induction covering charity law responsibilities, governance, and decision-making. Trustees are encouraged to attend relevant external training.
There were no new Trustees appointed during the year.
Organisational Structure
The Board of Trustees is responsible for strategic direction and govemance. Day-to-day activities are overseen by the Presbytery, which implements decisions made by the Board.
The Board meets at least twice annually.
The charity has no paid staff. All activities are undertaken by volunteers, with reasonable out-of-pocket expenses reimbursed where appropriate.
Objectives and Activities
The Trustees confirm that they have had due regard to OSCR’s Public Benefit guidance when planning and reviewing activities.
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Public Benefit
The charity’s activities benefit individuals seeking spiritual growth, pastoral care, and Christian fellowship. Wider beneficiaries include families, local communities, and the general public through outreach and community engagement.
All services and activities are open to the public regardless of colour, gender, sexual orientation, age, or religion.
The Trustees believe that the charity’s activities continue to provide clear and demonstrable public benefit in line with its charitable purposes.
Achievements and Performance
Review of Activities
The Trustees and Presbytery regularly review the charity’s aims, objectives, and activities to ensure they remain aligned with the Constitution and OSCR guidance.
Activities During the Year
Worship Services
Regular worship services were held throughout the year, both in person and online, ensuring continued accessibility.
Daily Prayers
Daily 9pm prayer meetings continued via Zoom, providing spiritual support and connection for members and the wider community.
Bible Studies Weekly Bible study sessions remained open to all, supporting learning and faith development within a Christcentred and Bible-based framework.
Worship Ministry Contemporary worship continued to play a central role in church life, supporting spiritual growth and engagement.
Conferences and Fellowship Events
The following events were held during the year:
¢ Easter Conference
° Men’s Fellowship
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» Family Get Together
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Couples Fellowship
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Christmas Get Together
All events were well attended and strengthened fellowship within the church and with visitors from other ministries.
Children’s Ministry — “Kingdom Warriors” The Kingdom Warriors programme continued to provide age-appropriate biblical teaching, supporting the spiritual and moral development of children.
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Outreach Day 2024 A community outreach and fundraising event was successfully held in August 2024, strengthening local engagement.
Malawi Mission 2024 The church supported a mission to Malawi through donations of clothing, funds, and Bibles. The Trustees plan to continue this support annually.
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Financial Review
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Principal Sources of Funding
The charity’s income is primarily derived from weekly offerings and tithes from members.
Results for the Year
The financial statements for the year are set out on the following pages and form part of this report.
Policies
As the church continues to grow, the Trustees intend to further strengthen governance arrangements and develop additional internal policies to support effective management.
Statement of Trustees’ Responsibility == _ _ OO
The Trustees are responsible for preparing this report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
The Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, and the charity’s Constitution require Trustees to prepare financial statements that give a true and fair view of the charity’s affairs.
In preparing the financial statements, the Trustees are required to:
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- Select and apply suitable accounting policies consistently;
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Observe the principles of the Charities SORP;
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» Make reasonable and prudent judgements and estimates,
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» Prepare the accounts on a going concern basis unless inappropriate.
The Trustees are responsible for maintaining proper accounting records, safeguarding the charity’s assets, and taking reasonable steps to prevent and detect fraud and other irregularities.
Approval
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Approved by the Trustces:
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Chairperson Sjgnature: i...
Date: OO (1% { 25-
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CHRIST CENTRED CHURCH INCOME STATEMENT FOR THE YEAR ENDED 5 APRIL 2025
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|2025|2024|
|£|£|
|Income|21,980|17,229|
|Administrative expenses|(28,407)|(24,325)|
|Operating|loss|(6,427)|(7,096)|
|(Expenditure Over Income)|/ Income Over Expenditure|(6,427)|(7,096)|
|Transfers to|Unrestricted|General|Fund|(6,427)|(7,096)|
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CHRIST CENTRED CHURCH STATEMENT OF FINANCIAL POSITION AS AT 5 APRIL 2025
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| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed assets | |||
| Tangible assets | 2 | 2,156 | 3,564 |
| Current assets | |||
| Cash atbank and in hand | 452 | 5,471 | |
| Netcurrentassets | 452 | 5,471 | |
| Netassets | 2,608 | 9,035 | |
| Represented By: | |||
| UnrestrictedGeneralFunds | 2,608 | 9,035 |
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CHRIST CENTRED CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025
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Accounting Policies
1. Basis ofPreparation:
The financial statements have been prepared based on the historical cost convention, which means that items are recognized at their original cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared following the Statement of Recommended Practice for Accounting and Reporting by Charities, as well as the Financial Reporting Standard for Smaller Entities, the Charities and Trustee Investment Act 2005, and the Charities Accounts Regulations 2006 (amended). The main accounting policies used in preparing the financial statements are listed below.
1.1 Fund Accounting:
Funds are classified as either Restricted Funds or Unrestricted Funds, defined as follows:
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Restricted Funds: These are funds that are bound by specific requirements regarding their use, which may be determined by the donor, authorized by them, or created by legal processes. However, these requirements must still fall within the overall objectives of the charity.
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° Unrestricted Funds: These are funds that can be used at the discretion of the Trustees to further the objectives of the charity. Ifthe Trustees choose to allocate specific portions of the Unrestricted Funds for a particular purpose, they are labeled as a separate fund, but this is only for administrative purposes and does not limit the Trustees' ability to utilize the fund as they see fit.
1.2 Income Recognition:
Income is only recognized in the financial statements once the charity has the right to receive it, there is a high likelihood of actually receiving the income, and the amount of income can be measured with a reasonable degree of certainty.
1.3 Donations:
Donations received by the charity are only recognized in the financial statements when there is evidence that the charity has the right to the donation, it is highly likely that the donation will be received, and the amount of the donation can be reliably measured. Normally, the charity is entitled to the donation as soon as it is received. However, if a donation is subject to certain conditions that require the charity to perform specific actions before being entitled to the funds, the donation is deferred and not recognized until either the conditions are fully met or the charity has complete control over fulfilling those conditions, and it is highly probable that they will be fulfilled during the reporting period.
1.4 Other Trading Activities:
The income generated from the charity's trading activities, including activities that aim to raise funds for the charity and income from fundraising events, is recognized in the financial statements once the charity has the right to receive the income, there is a high likelihood of receiving the income, and the amount of income can be measured with reasonable certainty.
1.5 Expenditure Recognition:
Liabilities are recognized as expenses in the financial statements when the charity is legally or constructively obligated to pay for them. This recognition happens as soon as there is a commitment to the expenditure, it is highly probable that the obligation will need to be settled, and the amount of the obligation can be measured or estimated with reasonable accuracy.
Liabilities are initially measured at their historical cost when they are recognized in the financial statements. Subsequently, they are measured at the best estimate of the amount needed to settle the obligation at the reporting date.
All expenses, including support and governance costs, are recorded on an accrual basis in the financial statements. These expenses are allocated or distributed to the appropriate expense categories, and additional information on how this allocation is done is provided in more detail below.
1.6 Expenditure on Charitable Activities:
The expenditure on charitable activities includes all expenses incurred by the charity in carrying out activities that promote its charitable objectives for the benefit of its beneficiaries. This includes the costs of support and governance that are allocated to charitable activities. The Statement of Financial Activities shows the costs of charitable activities, which include both the costs of providing direct services and any grant awards paid if applicable.
1.7Activity-Based Reporting:
In order to fully comply with the Statement of Recommended Practice, income and expenditure would need to be reported by activity. However, the Trustees believe that the charity's activities are interconnected, and therefore, activity-based reporting would be difficult to calculate and would not provide any additional value to the users of the financial statements. As a result, these financial statements do not provide any further breakdown or analysis of income and expenditure by activity. .
1.8 Tangible Fixed Assets:
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
e Computer Equipment: 20% Straight Line Method e Sound Equipment: 20%, 50%, and 33.33% Straight Line Method
1.9 Debtors:
Debtors are measured at their recoverable amounts, being the amount the charity anticipates it will receive in settlement of the debt. Prepayments are valued at the amount prepaid at the reporting date.
1,10 Creditors:
Creditors are recorded in the financial statements when the charity has a current obligation as a result of a past event, which is likely to result in the transfer ofan economic benefit, typically in the form of a cash payment, to a third party. The amount of the obligation to be settled can be reliably measured or estimated.
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| 2.Tangiblefixedassets | Sound equipment |
Computer equipment |
Total |
|---|---|---|---|
| £ | £ | £ | |
| Costorvaluation | Atcost | Atcost | |
| At6April 2024 | 3,290 | 4,076 | 7,366 |
| At5April2025 | 3,290 | 4,076 | 7,366 |
| Depreciation At 6April2024 Chargefortheyear |
1,912 593 |
1,890 815 |
3,802 1,408 |
| At5April2025 | 2,505 | 2,705 | 5,210 |
| Net book value At5April2025 |
785 | 1,371 | 2,156 |
| At5April2024 | 1,376 | 2,186 | 3,564 |
- Debtors: Amounts Falling Due Within One Year
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Note: There is no debtors balance at the year-end.
4. Cash at Bank and in Hand
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5. Creditors: Amounts Falling Due Within One Year
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Other Payables ee Cee
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Note: There is no creditors balance at the year-end.
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6. Unrestricted Fund
Total Unrestricted Funds
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|Balance|at|Transfers|eee|
|April 5,2024|||Duringthe|gees|
|(£)|Year|(£)|
|9,035|-6,427|
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7. Staff Costs and Expenses
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Social Security Costs Ee Ce
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8. Trustees’ Remunerations and Related Party Transactions
The trustees received no remuneration during the year (2024: ENil). During the year, the following transactions with related parties took place:
9. Contingent Liabilities
Christ Centred Church does not have any contingent liabilities or com mitments during the year.
10. Pension Costs
The church operates an auto-enrolment pension scheme for its employees. The scheme and its assets are held by individual managers. The pension charge represents contributions due from the church, which amounted to £Nil (2024: ENil).
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CHRIST CENTRED CHURCH DETAILED INCOME AND EXPENSE ACCOUNT FOR THE YEAR ENDED 5 APRIL 2025
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| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income | ||
| Tithes OtherIncome |
16,095 5,885 |
12,936 4,293 |
| 21,980 | 17,229 | |
| Administrative expenses Travel and subsistence |
3,035 | 4072 |
| Motorexpenses | 862 | 367 |
| Rent Accomodation Use ofhome |
6,418 3,513 - |
6,401 - 148 |
| Telephoneand Internet | 1,339 | 1,248 |
| Stationery and printing Conference Fee |
157 - |
- 4,160 |
| Subscriptions Insurance Software Depreciation Donations Sundry expenses Accountancyfees Mission Expenses |
5 - 139 1,408 796 4,287 41,240 8,208 |
9 2,673 2,303 1,588 720 216 420 - |
| 28,407 | 24,325 | |
| Operating loss | (6,427) | (7,096) |
| (Deficit)/Surplus | (6,427) | (7,096) |
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Independent[examiner's] ® 1 report on the
accounts ES
Independent Examiner’s Report to the Trustees of Christ Centred Church
I report on the accounts of the charity Christ Centred Church (SC050677) for the year ended 5 April 2025, which are set out on pages [01 to 02].
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 (as amended). The trustees have determined that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply.
It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether any matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination was conducted in accordance 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 involves consideration of any unusual items or disclosures in the accounts, and I have sought explanations from the trustees concerning 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.
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Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the requirements: o to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations, have not been met; or
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to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Name:
AMZES ACCOUNTANT
Unit 14 East Shopping Centre 232-236 Green Street, London, England, E7 8LE
Professional Qualification:
ACCA - Professional Accountant
Date:
27 December 2025
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