**RCCG, Covenant Restoration Assembly, Dunfermline. Fife.** ## Report and Financial Statements ## **Annual Accounts** **12[TH ] January 2024 to 11[th] January 2025** ## **REDEEMED CHRISTIAN CHURCH OF GOD, COVENANT RESTORATION ASSEMBLY REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 11[th] JANUARY 2025** We hereby present the annual report and the financial statements for the year ended (11[th] January 2025). This 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** The following underlisted persons served as trustees during the year under review: ## **RETIREMENT:** None of the trustee members retired during the year under review. ## **OBJECTIVES OF THE CHARITY, PRINCIPAL ACTIVITIES AND ORGANISATION OF OUR WORK** The Redeemed Christian Church of God (Covenant Restoration Assembly, Dunfermline), is a member of “The Redeemed Christian Church of God” which has Parishes in over 190 countries of the world. We are registered with the Office of Scottish Charity Regulator, and governed by the Charities Act 1993. We have laid out the objectives of RCCG, Covenant Restoration Assembly, Dunfermline under the following themes: - To teach the gospel in a practical way. - To focus on the practicalities of the Christian life through our different community work, and world mission that we are involved in, practising love, and empowering people with the knowledge of God and teaching them what they can achieve through Him. - To organise children and youth activities, promoting 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 network and partner with other Christian organisations and support events that promotes Christian aims and objectives. ## **WORSHIP VENUE** Our current place of worship and meeting venue is **Abbot Hall, Wilson’s Close, Dunfermline KY12 7NW** , which we have leased since **1 June 2021** . Abbot Hall has served as a temporary but valuable base for our congregation, hosting our **Sunday Services, Wednesday Midweek Services, fellowship meetings, and special events** . The lease agreement is due to run until **31 May 2026** . In line with our long-term vision for growth and stability, we are delighted to confirm that we have recently acquired a **permanent site for the church** —the **Erskine Building (Covenant House), 4 Pilmuir Street, Dunfermline KY12 7AJ** . This property marks an important milestone in our journey, providing us with a lasting home in the heart of the community. The Erskine Building is currently undergoing **major renovation works** to make it fit for purpose and to create a welcoming, functional, and sustainable space for worship, fellowship, and outreach. Once completed, the new site will not only meet the needs of our congregation but also provide opportunities to serve the wider community through inclusive programmes, events, and charitable initiatives. ## **DEVELOPMENT, ACTIVITIES AND ACHIEVEMENT THIS YEAR** During the year under review, the Charity continued to engage in a range of activities that have positively impacted our community. Key highlights include: - **Promoting Christian Faith and Values** The Charity remained committed to its core objective of furthering the Christian faith without discrimination or prejudice, welcoming people of all races, backgrounds, genders, and beliefs. Through teaching, training, and fellowship, we encouraged members to apply biblical principles that foster self-esteem, resilience, and responsibility, helping individuals avoid criminality and social vices, and supporting them to live fulfilled, productive lives. - **Supporting Children Through Compassion UK** We continued our sponsorship of **Geraldo** , a beneficiary of Compassion UK, whom we have been supporting since **July 2014** . This long-term commitment reflects our dedication to improving the lives of vulnerable children. - **Community Food Support** Each week, we collected surplus food from local stores and supplied it to the **Home4Good Centre, Dunfermline** , a homeless shelter. This initiative continues to meet practical needs and demonstrates our commitment to supporting the most vulnerable in our community. - **Christmas Outreach** Our annual Christmas activities remained a highlight of community engagement. We organised a Christmas party for members and the wider community, provided Christmas lunch and hampers to the homeless shelter, and shared the joy of the season through Christmas carols. - **Regular Worship and Fellowship Meetings** We held **weekly Sunday, Wednesday, and Friday meetings** , providing - opportunities for worship, teaching, encouragement, and personal development, equipping members to be positive contributors to the wider community. - **Partnerships and Collaborations** - We strengthened our collaboration with other churches and charitable organisations in Dunfermline. Through initiatives such as **‘Dunfermline Pastors Praying Together’** , we fostered unity, fellowship, and collective action. The network continues to grow, with more pastors joining to promote Christianity and make a positive impact across the community. ## **ACHIEVEMENT DURING THE YEAR** As highlighted in our development plan, over the past year we have remained actively engaged with our local community by partnering with local food stores and other charitable organisations to support the less privileged, including the homeless shelter and those in need. - **Community Food Support** On a weekly basis, we collect surplus food from local stores and distribute it to individuals and families facing hardship, as well as to local shelters. This initiative not only provides practical help but also strengthens our commitment to reducing food waste while caring for the vulnerable in our community. - **Training and Capacity Building** We continue to invest in the development of our members through training, seminars, and workshops. These cover a wide range of areas including skill acquisition, poverty alleviation, health and well-being, leadership training, budgeting, cost control, and other survival strategies. These programmes are designed to empower our members with practical tools that act as safety nets in these times of global challenges. - **Acquisition of a Permanent Place of Worship** By God’s grace, and through the generous donations and contributions of our members, we have acquired a permanent place of worship: the **Erskine Building, Covenant House, 4 Pilmuir Street, Dunfermline KY12 7AJ** . This former Church of Scotland property, which had been abandoned for many years, is now in our care. The building is currently undergoing major renovation, and we are trusting God to complete the works as soon as possible to enable our immediate occupation. ## **FUTURE DEVELOPMENT** Looking ahead, we remain committed to pursuing our core objectives by strengthening our network with other charitable organisations of similar vision, sustaining collaborations, and promoting partnerships with sister organisations, local food stores, and community groups. We will also continue to expand our programmes by organising more **seminars and workshops** on leadership, management, and personal development, while promoting **capacity building** through in-house training for our members, volunteers, and other interested individuals in the wider community. In pursuing these objectives, we will take full advantage of initiatives offered through **Christ the Redeemer College** and the **Department of Corporate Social Responsibility** , which serve as vital arms of our mission for training and community engagement in the UK. ## **FINANCIAL RESULTS OF THE YEAR** The Statement of Financial Activities shows a total income of **£162,594** and total expenditure of **£70,712** for the year under review. In addition, a balance of **£22,829** was carried forward from the previous year. The Trustees note that a significant proportion of the expenditure relates to **hall rental** and **professional fees** associated with the renovation of our permanent site. It is therefore the view of the Trustees that, moving forward, the Charity will vigorously prioritise the completion and use of the permanent place of worship. This will help to minimise, and in due course substantially reduce, expenditure on rental costs, thereby enabling greater savings and increased income available for charitable activities. Accordingly, the Trustees consider that the present level of funding remains adequate to support the continued delivery of the Charity’s objectives and the fulfilment of its mission. ## **RISK MANAGEMENT** The Board of Trustees continually reviews the major risks faced by the Charity and takes seriously its responsibility for safeguarding the organisation’s resources and mission. During the year, the Trustees examined the key **strategic, operational, financial, and compliance risks** affecting the Charity and confirmed that systems are in place to monitor, manage, and mitigate these risks on a regular basis. - **Strategic Risks:** The Trustees recognise the importance of maintaining focus on the Charity’s long-term objectives, particularly in relation to the development of the permanent place of worship. Regular reviews ensure that decisions remain aligned with the Charity’s vision and sustainable growth. - **Operational Risks:** Risks associated with day-to-day activities, including health and safety, volunteer management, and delivery of community programmes, are addressed through appropriate policies, staff/volunteer training, and continuous monitoring. - **Financial Risks:** The Trustees monitor income and expenditure closely to ensure the Charity remains financially sustainable. Particular attention has been given to rental costs and renovation expenses, with plans in place to reduce dependency on leased premises once the permanent site is completed. - **Compliance Risks:** The Board ensures that all legal and regulatory requirements are met, including those relating to charity law, safeguarding, and data protection. Regular reporting and external professional advice are used where necessary to maintain compliance. The Trustees confirm that adequate systems and procedures are in place to produce regular reports, enabling them to take timely and effective action. This structured approach provides assurance that the Charity is well positioned to manage risks and to continue delivering its objectives in a safe, sustainable, and responsible way. ## **VOLUNTEERS/WORKERS** We are deeply grateful to our church ministers and workers for their unwavering commitment and support. The majority of these individuals are **volunteers** , generously offering their time on a **part-time basis** , often during evenings and weekends. They oversee the various departments and arms of our parish, ensuring that the church operates smoothly and effectively. In addition, many other volunteers continue to contribute on an **ad-hoc basis** , assisting with events, community outreach, and day-to-day activities. Their dedication and selfless service are vital to the ongoing work and mission of the church, and we are profoundly thankful for their contributions. Approved and signed on behalf of The Trustees by: 17[th] September 2025 **Charity no SC050792** ## **The Redeemed Christian Church of God, Covenant Restoration Assembly Dunfermline. Fife** ## **Annual Reports and Accounts** **For the year ended 11th January 2025** **Prepared by DTT Consultancy Ltd** ## **The Redeemed Christian Church of God, Covenant Restoration Assembly Dunfermline. Fife** ## **Administrative Information** ## **Financial Statement for the year ended 11th January 2025** **Registered Charity Number: SC050792** **Pastor:** **Trustees:** ## **Registered Office:** **Independent Examiner:** |**RCCG**|**The Redeemed Christian Church of God,**
**Covenant Restoration Assembly, Dunfermline**|**The Redeemed Christian Church of God,**
**Covenant Restoration Assembly, Dunfermline**|**The Redeemed Christian Church of God,**
**Covenant Restoration Assembly, Dunfermline**|**The Redeemed Christian Church of God,**
**Covenant Restoration Assembly, Dunfermline**|**SC050792**|| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||| ||Period start date|**12/01/2024**|**To**|Period end
date|**11/01/2025**|| |||||||| |**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
Grants
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_**
Prior Year Adjustment
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
F04||||| |||152,194|-|-|152,194|77,969| |||-|-|-|-|-| |||10,400|-|-|10,400|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||162,594|-|-|162,594|77,969| |||||||| |||-|-|-|-|-| |||56,169|-|-|56,169|40,699| ||||-|-|-|-| ||||-|-|-|-| |||14,293|-|-|14,293|19,296| |||250|-|-|250|250| ||||-|-|-|-| |||70,712|-|-|70,712|60,245| |||91,882|-|-|91,882|17,724| |||-|-|-|-|-| |||91,882|-|-|91,882|17,724| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||91,882|-|-|91,882|17,724| |||22,829|-|-|22,829|5,105| |||114,712|-|-|114,712|22,829| Page 1 ## **Section B Balance sheet AS AT 11th January 2025** |**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 13)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 14)**
**Endowment funds(Note 15)**
**_Total funds_**
**Signed by Chair of Trustees**|Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04| |---|---|---|---|---|---|---|---| |||161,028|-|-|161,028||-| |||-|-|-|-||-| |||-|-|-|-||-| |||161,028|-|-|161,028||-| ||||||||| |||-|-|-|-||-| |||4,100|-|-|4,100||4,100| ||||-|-|-||-| |||29,109|-|-|29,109||18,979| |||33,209|-|-|33,209||23,079| ||||||||| |||250|-|-|250||250| ||||||||| |||32,959|-|-|32,959||22,829| ||||||||| |||193,987|-|**-**|193,987||22,829| ||||||||| |||79,275|-|-|79,275||-| |||-|-|-|-||-| ||||||||| |||114,712|-|-|114,712||22,829| ||||||||| |||114,712|-|-|114,712||22,829| |||-|-|-|-||-| |||-|-|-|-||-| |||-|-|-|-||-| ||||||||| |||114,712|-|-|114,712||22,829| ||||||||| |||Print Name
Signature|||||Date of
approval| ||||||||27/06/2025| ||||||||| ||||||||| Page 2 Section C Notes to the accounts Note 1 Basis of preparation This secrion slK>uld be complered by all charities. 1.1 Basis of accounting These accounts have been prepared on the basis of histori¢ ¢ost lex¢epl that investments a￿ shown al market value) in accordance with.. Accounb"ng and Reporting by Charities- Statement of Recommended Practice ISORP 20061.. and Mqlh. Accounting Standards., or Finanaal Reporting Standards for Small8r Enterprises IFRSSEI- • and with tho Charf(ios Act 1993. ' exce for the followin Give detsils in rhis l)oxif a different stsndard has been followed. -Tick as appropnate". If 811 r81ev8nt disclosu18S shown In th8 pack h8ve b88n giv8n then ple858 tick"AccountitYJ St8ndaid5'" if disck)swes ¢omrAeled in these accounts have been reslri¢ted lo t￿)se required by the FRSSE, then please lick "Finencial Re￿￿tIng Standards foi Srnaller Enterpt15es IFRSSEI.. - If no departures Irorn the chow 5tatKJard5 have been rnade then delete these woid5". OthetWi5e give detai15 of any ch8ThJ8s In the boxes. 1.2 Change in basis of accounting Thèré has beèn no change to the accounting policiès 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.| |**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 (cont)** ## **Note 3 Analysis of incoming resources** ## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_ |**Grants**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Tithes & Offering|115,507|59,862| ||Gift Aid|36,688|18,107| |||-|-| |||-|-| |||-|-| ||**Total**|152,194|77,969| ||||| ||National Chruch Trust|6,150|-| ||Benefact Trust|4,250|-| |||-|-| |||-|-| |||-|-| ||**Total**|10,400|-| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| Page 5 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** ## **Resources expended may be further analysed if this would help the reader of the accounts.** |**Governance costs**
**Fundraising trading**
**costs**
**Investment**
**management costs**
**Charitable activities**
**Costs of generating**
**voluntary income**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Insurance|2,661|1,456| ||Rent|17,686|18,318| ||Office/Admin Expenses|1,461|1,629| ||Travel & Subsistence|1,192|1,561| ||Bank charges|260|-| ||Honorarium|1,883|2,650| ||Publicity|-|865| ||Conference|361|200| ||Printing& Stationery|767|484| ||Motorvan Expense|1,151|-| ||Cleaning|1,753|-| ||Telephone Expenses|817|753| ||Consumables|3,300|-| ||Website/Zoom /subscription|262|142| ||Professional fees|12,386|1,101| ||Depreciation|4,892|-| ||Multimedia|80|-| ||Utility|3,727|2,451| ||Church equipment|1,016|3,664| ||Church Furniture/ Decoration/Instruments|-|5,409| ||Other|515|16| ||**Total**|56,169|40,699| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||Donations & Gifts|3,151|3,078| ||Donationto Charity|1,444|521| ||COF|200|700| ||Outreach|499|322| ||WEM|1,104|10,940| ||Welfare|5,670|300| ||Hospitality|2,225|3,435| ||**Total**|14,293|19,296| ||||| ||IndependentExamination|250|250| |||-|-| |||-|-| ||**Total**|250|250| 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 **Section C Notes to the accounts (cont)** ## **Note 9 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **9.1 Cost or valuation** |**9.1 Cost or valuation**||||||| |---|---|---|---|---|---|---| |Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**| ||-|-|-|-|-|-| ||117,000|48,920|-|-|-|165,920| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||117,000|48,920|-|-|-|165,920| ## **9.2 Accumulated depreciation and impairment provisions** |****Basis**
**** Rate**
Balance brought
forward
Depreciation charge
for year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
Brought forward
Carried forward
**9.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB| |---|---|---|---|---|---|---| |||||||| ||-|-|-|-|-|-| ||-|4,892|-|-|-|4,892| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|4,892|-|-|-|4,892| |||||||| ||-|-|-|-|-|-| ||117,000|44,028|-|-|-|161,028| ## **9.4 Revaluation** ## _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_ > _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ Page 8 ## **The Redeemed Christian Church of God, Covenant Restoration Assembly** ## **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**
**Deposit**
**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**
**£**| ||3,000|3,000|-|-| ||-|-|-|-| ||1,100|1,100|-|-| ||-|-|-|-| ||4,100|4,100|-|-| ## **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**
**Additional drawdown loan**
**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**
**£**| ||37,289|-|-|-| ||41,987||-|-| ||-|-|-|-| ||-|-|-|-| ||250|250|-|-| ||79,525|250|-|-| ## **12.2 Security over assets** _**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_ Thisi is to confirm that I Independently Examined the accounts. Relevant Professional qualification/professional body: ACCA 27th June 2025 Page 9 Independent Examlners Report Independent Examlner's Report to the Trustees of RCCG, Covenant Restoration Assembly, Dunfermline. Fife- (sc050792) I report on the accounts of the charity for the year ended 11th January 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 responsibility 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 examiner's statement My examination is carried out 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 includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the eviden￿ 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) lal 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. Relevant Professional qualificationlprofessional body: ACCA Date: 27 June 2025