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2025-03-13-accounts

Charity no SC051254

REDEEMED CHRISTIAN CHURCH OF GOD House of Praise Glasgow

Annual Reports and Accounts

For the year ended 31st March 2025

Prepared by DTT Consultancy Ltd

RCCG Redeemed Christian Church of God House of Praise Glasgow Redeemed Christian Church of God House of Praise Glasgow Redeemed Christian Church of God House of Praise Glasgow Redeemed Christian Church of God House of Praise Glasgow Redeemed Christian Church of God House of Praise Glasgow SC051254
Annualaccountsforthe period
Period start date 01/04/2024 To Period end
date		 31/03/2025
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
Activities for generating funds
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
- - - -
22,357 - - 22,357 10,621
- - - - -
- - - - -
- - - - -
- - - - -
22,357 - - 22,357 10,621
- - - - -
14,137 - - 14,137 8,038
- - - -
- - - -
4,712 - - 4,712 2,416
- - - -
- - - -
18,849 - - 18,849 10,454
3,508 - - 3,508 167
- - - - -
3,508 - - 3,508 167
- - - - -
- - - - -
3,508 - - 3,508 167
993 - - 993 826
4,501 - - 4,501 993

Page 1

Redeemed Christian Church of God House of Praise Glasgow Section B Balance sheet as at 31 March 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
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
4,702 4,702 1,193
4,702 - - 4,702 1,193
200 200 200
4,502 - - 4,502 993
4,502 - - 4,502 993
- - - - -
- - - - -
4,502 - - 4,502 993
4,501 4,501 993
- -
- - -
- - -
4,501 - - 4,501 993
Signature Print Name Date of
approval

Page 2

Redeemed Christian Church of God House of Praise Glasgow Section C Notes to the accounts Note 1 Basis of preparation This seaion slK)uld be compleTed by all charities. 1.1 Basis of accounting Thèsè accounts havè baan prapared on the basis of historic costloxcapt that investrnants are shown at market val￿) in accordance with.. Atcounting and Reporting by CharitiÈs- Statèmènt of Rewmmended Pradi¢e ISORP 20051,. and with. Accounting Standards., Finanaal Reporting Standards for Smaller Enterprises IFRSSEI: and wlh the Chari(ies Act 1993. or ' exce t for the followin Give deiails in this box ifa dlfferent standard has been followed. -rick as appropnate If all relevant disclosures shown in the pack have been given then ￿ease tick°A¢countiNJ Standards (Jisck)swos Com￿￿tall In thesa accounts hava been iestiicted to tIK)se r￿U1red by th& FRSSE, then please tick "Financial ReFKxting Standards for Smaller Enterprises IFRSSEI". - If no departures Imm the chosen stand8r(Js h8Ve t￿n made then dalete thes8 words", otherwise give ijetails of any chawes In the boxes. 1.2 Change in basis of accounting Thgre has been no chango to tha accounting policios Page 3

Redeemed Christian Church of God House of Praise Glasgow

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

Redeemed Christian Church of God House of Praise Glasgow

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.

Activities for generating funds
Investment income
Incoming resources from
charitable activities
Voluntary income		 Analysis This year
Last year
£
£		 This year
Last year
£
£
Tithes & Offering 20,121 10,621
Other 2,237 -
- -
- -
- -
Total 22,357 10,621
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
Total - -

Page 5

Redeemed Christian Church of God House of Praise Glasgow

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
Costs of generating
voluntary income
Charitable activities
Investment
management costs		 Analysis This year
Last year
£
£		 This year
Last year
£
£
Rent 2,215 4,975
Instrument - 1,480
Travel 192 331
Website - -
Training 399 210
Bank charge 5
Building - 50
Professional & Accountancy 536 -
Children 125 -
Insurance 120 -
Priniting 136 -
Honorarium 620 100
Conference 133 -
Motor expenses 88 59
Website 281 -
Utility 177 -
Multimedia 156 154
Office expenses 235 479
Independent Examiner - 200
Church Equipment 8,721 -
Total 14,137 8,038
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
Total - -
Hospitality 2,520 617
Welfare 100 450
Donation 450 50
Outreach 50 750
WEM 1,092 349
RCCG COF 500 150
Area/ Zonalcontribution - 50
Total 4,712 2,416
- -
- -
- -
Total - -

Page 6

Redeemed Christian Church of God House of Praise Glasgow

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
£
200 200

Page 7

Redeemed Christian Church of God House of Praise Glasgow

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
This year
Last year
This year
Last year
£
£
£
£
Trade debtors
- -
Amounts due from subsidiary and associated
undertakings
- - - -
Other debtors
- - - -
Prepayments and accrued income
- - - -
Total -
- -
12.1 Analysis of creditors
This year
Last year
This year
Last year
£
£
£
£
Loans and overdrafts
- - - -
Trade creditors
- -
Amounts due to subsidiary and associated
undertakings
- - - -
Other creditors
200 200 - -
Accruals and deferred income
- - - -
Total 200 200 - -
Amounts falling due
within oneyear
Amounts falling due after
more than oneyear
Amounts falling due
within oneyear
Note 12 Creditors and accruals
Amounts falling due after
more than oneyear
Please complete this note if the charity has any creditors or accruals.		 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
£
- -
- - - -
- - - -
- - - -
- - -
Amounts falling due
within oneyear		 Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- -
- - - -
200 200 - -
- - - -
200 200 - -

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.

Page 8

Independent Examiners Report

Independent Examiner’s Report to the Trustees of The Redeemed Christian Church of God – House of Praise Glasgow (SC051254)

I report on the accounts of the charity for the year ended 31st March 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 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

Name:

Relevant Professional qualification/professional body: ACCA

Date: 6[th] September 2025

RCCG House of Praise 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

The trustees who served during the year under review are:

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

The Redeemed Christian Church of God, House of Praise, Glasgow, is a parish of “The 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 House of Praise Glasgow objectives towards the advancement of the Christian faith along the following themes:

WORSHIP VENUE The church moved fro The activities including conference, services, prayer and worship sessons loK)k place at this new worship venue. Other meetings were also held virtually via de￿gnated online plafform. DEVELOPMENT, ACTIVITIES AND ACHIEVEMENT THIS YEAR Since inception, the focus of the Church has remained the pursuit of the objective of furthering the Christian faith. We focus on teaching the Word of God. prayer and support of members durirg W￿klY Sunday service, prayer SeS￿On and bible study. Growing the memkership of the church and the wellbeing and safety of all members remained of paramount impjrtance as we disciFle Fec4)le for Christ. The Board of TTUStees consider the performance of the charity satisfactory c¢)nsKlering the new start. FUTURE DEVELOPMENT The charity for the immediate future would Icx)k to continue to grow its membership to ensure a stable volunteer worf(force and enable runnirvJ outreach programmes in the community. FINANCIAL RESULTS OF THE YEAR The ststement of the financial activities shows income of £22,357,. exFendrture of £18,849 with net income over expenditure of £3,508. RISK MANAGEMENT The Board of Trustees constantly reviews the major risks. which the charity faces on regular bags, has examined the major strategic, busness and operalional risks which Ihe charity faces and confirms that adequate systems have been established to enable regular repjrts to be pr¢)Juced so that the necessary steps can te taken to reduce these risks. The signrficant risk this year is to ensure that the core membership is sustained. so that the charty remains in operab'on, and the reliable availability of the worship venue. VOLUNTEERSIWORKERS The church workers are mainty volunteers who offer their services free of charge on part time basis and mostly in the evenings as well as during the weeke￿Is. These workers are the ones in charge of the various departments and ministries that are functioning wrthin the church. Many more volunteers are sts"Il giving up their ts'me to hdp with church prcgrammes and activities C￿ ad-hoc basis. We remain greatly indebted to the* vdunteers for their commitment and SUPF¥Nt.

Approved by the Trustee and signed on their behalf by:

Signe

For Chairman – Board of Trustees November 2025