APPENDIX 1 oscr Period start date Month Year Period end date Month Year From To 01 04 2024 31 03 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Chaiity's principal address CHURCH OF GOD MISSION INTERNATIONAL ABERDEEN THE VICTORY CENTRE- CGMI ABERDEEN SC052055 31 LARG DRIVE WESTHILL ABERDEEN SCOTLAND Postcode AB32 6RU Names of the charity trustees on date of approval of Trustees. Annual Report Name of person (or body) entitled to appoint truslee lif any) Trustee name Office (if any) Dates acted if not for whole year Member Secretary & Treasurer Senior Pastor Chairperson Member Member 10 11 12 13 14 15 16 17 18 19 20 Saipem Classification - General Use APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name Dates acted rf not for vthole year structure, governance and management Type of goveming document A trust deed or constitution adopted on the 22nd Oct 2022 Trustee recruitment and appointment Trustees are recruited by appointment The Twstees understand and regard the guidance issued by the Scotland Charity Commission on public benefits Objectives and activities Charitable purposes Our Vision in CGMI Aberdeen is to see God's Love positively change individuals and families in our communities via the power of the Gospel - the good news of Jesus. Our Mission: To show Gods Love to all and continuously proclaim posilive message of love, hope and peace to our communities. Summary of the main activities in relation to these objects a. Observance of church services. b. Carrying out charitable activities with a strong emphasis on developing the mind through leaming and positive social interaclion. c. Organising activities to positively engage various members of the community ranging from the poor, the young, and the elderly. d. We shall emphasise the development of robust and successful family lives based on Christian principles and virtues. e. We shall partner with individuals, Government agencies and corporate bodies to engage in community development activities, strategies, and inttiatives. Saipem Classification - General Use f. We shall partner with individuals, Govemment agencies and co￿Orate bodies in promoting the spread of Christianity in the United Kingdom (UK) and to other nations as the opportunities arise. g. Leaffets, booklets, and other printed materials shall be produced to inform and communicate the Mission of this organisation. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period The Charity was able to acquire a freehold property to be used as its place of worship The Charity continues to reach out to the members of the community wth the word of God The Charity supported and continues to support members through the period of high cost of living. Financial review Brief statement of the charity's policy on reserves The charity's policy is to reserve Sillylus fi￿dS to ellable it to acqull'e a freebold building which would be iised for its nonnal Church activities Dwing the year, the chaTity ieported a surylus income which is positive for it going concen]. Saipem Classification - General Use Details of any deficit Donated facilities and services (if any) APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Saipem Classification - General Use **4** **----- Start of picture text -----**
Signature(s)
Full name(s)
Position (e.g. Chair) CHAIRPERSON (BOT) SECRETARY & TREASURER (BOT)
Date 14/05/2025 14/05/2025
**----- End of picture text -----**
Saipem Classification - General Use OSCR CHURCH OF GOD MISSION INTERNAMONAL ABERDEEN Enter SC No. SC052055 Annual accounts for the period 01104r2024 To Scottish Charity Regulator Penod start date Peti(xJ end dale 3110312025 Section A Statement of financial activities Recommended categorles by actlv 8 Unrestrlcted funds Restricted income funds Endowment funds Total funds Prlor year funds Incoming resources (Note 3) Income and endowments from: F01 F02 F03 F04 F05 D(M￿t￿>nS and Vdurtsry knclxne Chatit*>le aclwrtie5 Tithes & Offerin Othertrading activthe5 Separate material rtern of ￿(x￿T Total Resources expended (Note 6) S07 Expenditure on: Costs inc(MT 34,105 34,105 Chatit*>le aclpirtEs Govemance costs Other iesoutces experKied Legal & P￿fessional DepieciatK)n S10 1,150 2.365 1,150 S11 Total S12 Net incomel(expenditure) before investment gainsl{losses) S13 36.789 36,789 Net gainsloossesl on investments S14 Net incomel(expenditure) Exlraordinary ilems Transfers between funds other recognised gainsl(losses): S15 36,789 36,789 S16 S17 Gains and losses on revabJatr)Tr olfixed assets tor Ihe chwws use S18 0￿￿rgaI￿[￿5eS} Net movement in funds S19 Reconciliation of funds.. Total lun(J5 broU￿t fotward Total funds carried fonvard ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||128,986|-|-|128,986|-| |||-|-|-|-|-| |||-|-|-|-|-| |||128,986|-|-|128,986|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||8,422|-|-|8,422|-| |||8,422|-|-|8,422|-| |||||||| |||850|-|-|850|-| |||||||| |||7,572|-|-|7,572|-| |||||||| |||136,558|-|**-**|136,558|-| |||||||| |||69,406|-|-|69,406|-| |||-|-|-|-|-| |||||||| |||67,152|-|-|67,152|-| |||||||| |||-|||-|-| ||||-||-|-| |||67,152||-|67,152|-| ||||||-|| |||67,152|-|-|67,152|-| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| CC17a (Excel) 13/08/2025 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by • and with* ✓ Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by ✓ FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support THE CHARITY IS ABLE TO MEET ITS PUBLIC the conclusion that the charity is a going REQUIREMENTS AS WELL AS REALISING ITS ASSETS concern; AND DISCHARGING ITS LIABILITIES IN THE NORMAL COURSE OF ITS OPERATIONS. IN ORDER WORDS, IT HAS NEITHER INTENTION NOR THE NEED TO LIQUIDATE OR CURTAIL MATERIALLY ITS SCALE OF OPERATION. IT HAS ENOUGH RESOURCES TO CONTINUE IN OPERATION. Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** |The accounts present a tru
|The accounts present a tru
|e and fair view and the accounting policies adopted are those outlined in|e and fair view and the accounting policies adopted are those outlined in| |---|---|---|---| |Yes*
No*
~~note { }~~|✓|* -Tick as appropriate|| ||✓||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_the change in accounting policy;_**||| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why applying the new accounting policy_**
**_eliable and more relevant information;_**||| |**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**|||| ## **1.4 Changes to accounting estimates** |No changes to accounting|No changes to accounting|estimates have occurred in the reporting period(3.46 FRS 102 SORP).| |---|---|---| |Yes*
No*|✓|* -Tick as appropriate| ||✓|| ## _**Please disclose:**_ _**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
No*
**_Please disclose_**|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| ||**_:_**||| |**_(i) the nature of_**|**_the prior_**|**_period error;_**|| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||| ||||| CC17a (Excel) 13/08/2025 3 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
74,409
- - 74,409
-
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 74,409
- - 74,409
-
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
74,409
- -74,409
-
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Charitable**
**activities:**
**Analysis**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations and gifts|74,409|-|-|74,409|-| ||
Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donated goods, facilities and services|-|-|-|-|-| ||
Other|-|-|-|-|| ||**Total**|74,409|-|-|74,409|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||74,409|-|-|74,409|-| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||||||| CC17a (Excel) 13/08/2025 4 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ CC17a (Excel) 13/08/2025 5 **Section C Notes to the accounts (cont) Note 6 Analysis of expenditure** |**Note 6 Analysis of expenditure**|**Analysis of expenditure**|||||| |---|---|---|---|---|---|---| |Fudraising agents
Operatingcharityshops
**TOTAL EXPENDITURE**
**Total other expenditure**
Legal & Professional
Incurred seeking grants
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Operating a trading company
undertaking non-charitable trading
activity
Investment administration costs
**Total expenditure on charitable**
**activities**
**Other**
**Total expenditure on raising funds**
**Total**
Depreciation
**Separate material**
**item of expense**
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Stagingfundraisingevents
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Incurred seeking donations|34,105|-|-|34,105|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|||||| ||Operating membership schemes and
social lotteries|||||| ||Stagingfundraisingevents|||||| ||Fudraising agents|||||| ||Operatingcharityshops|||||| ||Operating a trading company
undertaking non-charitable trading
activity|||||| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|||||| ||Investment management costs:|-|-|-|-|| ||Portfolio management costs|-|-|-|-|-| ||
Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| ||**Total expenditure on raising funds**|34,105|
-|-|34,105|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Depreciation|2,365|-|-|2,365|-| ||Legal & Professional
|1,150|-|-|1,150|-| |||-|-|-|-|-| ||**Total other expenditure**|3,515|-|-|3,515|-| |||||||| |||37,621|-|-|37,621|-| ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2||||||| |||||||| |Other||||||| |**Total**||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||||||| **Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 13/08/2025 6 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination 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. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**

**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||1150|0| |||| |||| ||0|0| CC17a (Excel) 13/08/2025 7 **Section C Notes to the accounts (cont)** |**Note 11 Paid employees**
**Salaries and wages**
**_Please complete this note if the charity has any employees._**
**11.1 Staff Costs**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |||| |||| |**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
True
**_Please give details of the number of employees whose total employee benefits (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such_**
**_transactions, please enter 'true' in the box provided._**|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
True
**_Please give details of the number of employees whose total employee benefits (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such_**
**_transactions, please enter 'true' in the box provided._**|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
True
**_Please give details of the number of employees whose total employee benefits (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such_**
**_transactions, please enter 'true' in the box provided._**| |---|---|---| |||True| |||| |**Band**|**Number of employees**|| |**£60,000 to £69,999**||| |**£70,000 to £79,999**||| |**£80,000 to £89,999**||| |**£90,000 to £99,999**||| |**£100,000 to £109,999**||| |||| |**This year**
**Last year**
**Number**
**Number**
**Fundraising**
- -
**Charitable Activities**
- -
**Governance**
- -
**Other**
- -
**Total**- -
**The extent of redundancy funding at the**
**balance sheet date**
**Please state the amount of the payment**
**(or value of any waiver of a right to an**
**asset)**
**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or termination payment is made in the period._**
**The parts of the charity in which the**
**employees work**
**Total amount of payment**
**Please state the accounting policy for**
**any redundancy or termination**
**payments**
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**Please explain the nature of the**
**payment**
**11.2 Average head count in the year**
**Please state the legal authority or**
**reason for making the payment**
**_Please complete if an ex-gratia payment is made._**
**Please provide the total amount paid to key**
**management personnel (includes trustees**
**and senior management) for their services**
**to the charity**
**11.4 Redundancy payments**|||| |---|---|---|---| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| |||-|-| ||||| ||||| ||||| ||||| ||||| ||||| ||||| CC17a (Excel) 13/08/2025 8 ## **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in 0 the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** CC17a (Excel) 13/08/2025 9 **Section C Notes to the accounts (cont)** **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Computers**
**Equipment**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||121,890|-|6,250|5,576|133,716| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||121,890|-|6,250|5,576|133,716| ## **14.2 Depreciation and impairments** |**14.2 Depreciation and impairments**|**d impairments**|||||| |---|---|---|---|---|---|---| |****Basis**
SL or RB
SL or RB
**** Rate**
20%
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the
beginning of the year
121,890 -
Net book value at the
end of the year
121,890 -
**14.4 Impairment**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal_**
**_of an impairment loss._**
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")| |||20%|20%|20%||| ||-|-|1,250|1,115|2,365|| ||-|-|-|-|-|| ||-|-|1,250|1,115|2,365|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|2,500|2,230|4,730|| ||||5,000 4,461 131,351
3,750 3,346 128,986|||| ||121,890|-|5,000|4,461|131,351|| ||121,890|-|3,750|3,346|128,986|| |||||||| **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ - _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_ CC17a (Excel) 13/08/2025 10 ## **Section C Notes to the accounts** ## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Nat book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Nat book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Nat book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Nat book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Nat book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Nat book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**| |---|---|---|---|---|---| ||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ CC17a (Excel) 13/08/2025 11 _**Policies for the recognition of any capital development**_ ## **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_ _**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_ _**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_ _**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_ _**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_ _**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_ _* 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_ CC17a (Excel) 13/08/2025 12 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 13/08/2025 13 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||| |---|---|---|---|---| |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||850|-|69,406|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||850|-|69,406|-| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ ## _**THE DEFFERRED INCOME AMOUNT REPRESENT CONTRIBUTIONS BY ALL BRANCHES WHICH MAY USED TO SUPPORT PROPERTY PURCHASE WHEN ONE IS IDENTIFIED**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 13/08/2025 14 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Please provide:** **- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.** ## **21.2 Movements in recognised provisions and funding commitment during the period** |**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| **21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).** **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.** CC17a (Excel) 13/08/2025 15 **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage fi i l i k 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** CC17a (Excel) 13/08/2025 16 ## **Section C Notes to the accounts (cont** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other - Paypal**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||8,422|-| ||-|-| ||8,422|-| CC17a (Excel) 13/08/2025 17 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** CC17a (Excel) 13/08/2025 18 **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** CC17a (Excel) 13/08/2025 19 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ **----- Start of picture text -----**
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**_enter "False"._**||| |---|---|---| |**No trustee expenses have been incurred (True or False)**||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 13/08/2025 20 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** The board of trustees decided during the year to change the method of annual account preparation using the accrual method rather than the receipt and payment presentation to give a true and fair value of the charity's financial position at the end of it's financial year CC17a (Excel) 13/08/2025 21 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** Charity name ## **Report to the** Charity name **trustees/members of** CHURCH OF GOD MIDDION INTERNATIONAL ABERDEEN |**Report to the**
**trustees/members of**|**Report to the**
**trustees/members of**|Charity name
CHURCH OF GOD MIDDION INTERNATIONAL ABERDEEN| |---|---|---| |**Registered charity**||**SC052055**| |**number**|**number**|| |**On the accounts of the**|**On the accounts of the**|Period start date
Period end date| |**charity for the period**||Day
Month
Year
Day
Month
Year| |||**01**
**04**
**2024**
**To**
**31**
**03**
**2025**| |**Set out on pages**||1-21
(remember to include the page
numbers of additional sheets)| |||| |**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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees| |||consider that the audit requirement of Regulation 10(1) (d) of the 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**||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts| |**examiner’s statement**||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 viewgiven bythe accounts.| |**Independent examiner’s**||In the course of my examination, no matter has come to my attention [other than that| |**statement**||disclosed on the attached page*]| |||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, and| |||•
to prepare accounts which accord with the accounting records and comply with| |||Regulation 9 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.| |**Signed:**||| |**Name:**||| |**Relevant professional**||| |**qualification(s) or body**||| |**(if any):**||| |**Address:**||| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose