2026-03-31-accounts - Church of God Mission International, Aberdeen

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1 OSC r

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	01	04	2025	To	31	03	2026

Office of the Scottish Charity Regulator

Reference and administration details

CHURCH OF GOD MISSION INTERNATIONAL ABERDEEN

Charity name CHURCH OF GOD MISSION INTERNATIONAL ABERDEEN Other names charity is known THE VICTORY CENTRE – CGMi ABERDEEN by Registered charity number SC052055 Charity’s principal address 430 CLIFTON ROAD WOODSIDE, ABERDEEN SCOTLAND Postcode AB24 4EJ

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trustee name	Office (if any)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	OBI MADUNAGU	Member
	ERNEST ADEJUMO	Secretary & Treasurer
	BLESSING EJARUNE	Senior Pastor
	REGINA EKIYOR	Chairperson
	RITA EJARUNE	Member
	FAITH EMMANUEL BENSON IDAHOSA	Member

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	Name	Name




Structure, governance and management

Type of governing document Trustee recruitment and appointment
		A trust deed or constitution adopted on the 22ndof Oct 2022
		Trustees are recruited by appointment. The Trustees understand and regard the guidance issued by the Scottish Charity Commission on public benefits

Objectives and activities


Charitable purposes Summary of the main activities in relation to these objects
	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 God's Love to all and continuously proclaim a positive message of love, hope and peace to our communities.
	a. Observance of church services. b. Carrying out charitable activities with a strong emphasis on developing the mind through learning and positive social interaction. 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 initiatives.

f. We shall partner with individuals, Government agencies and corporate bodies in promoting the spread of Christianity in the United Kingdom (UK) and to other nations as the opportunities arise.
g. Leaflets, 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 During the 2026 financial year, the Charity remained steadfast in its of the charity during the financial mission to demonstrate God’s love through the power of the Gospel. Our period activities focused on providing spiritual hope, practical relief, and social stability to individuals and families across Aberdeen and beyond.

Key Achievements & Community Impact

Property Acquisition: A significant milestone was reached with the acquisition of a freehold property at No. 430 Clifton Road, Aberdeen. This dedicated space now serves as our permanent place of worship and a hub for our community outreach.

Crisis Support & Food Security : In response to the period of high inflation, we expanded our food bank activities, providing essential nutrition and support to vulnerable groups, including the elderly, the youth, and those facing financial hardship. Settlement Services for Students: We maintained a vital welcome system for international students arriving in Aberdeen. This includes airport pickups and providing one week of emergency accommodation, ensuring a smooth transition into their new environment. Family & Demographic Ministry: We hosted targeted events designed to foster robust, successful family lives grounded in Christian virtues. These programs specifically catered to the unique needs of children, teenagers, women, and men. Holistic Development: Our church services served as more than just spiritual gatherings; they acted as a platform for positive social interaction and mental development through continuous learning and fellowship. Global & Local Evangelism: Through strategic partnerships with individuals and corporate bodies, we successfully promoted the spread of Christianity both within the UK and internationally.

Our Core Commitment

The Charity continues to reach out to every corner of the community with a message of love, hope, and peace, ensuring that the 'Good News of the gospel' is translated into tangible, life-changing action.

Financial review

Brief statement of the charity’s policy on reserves

The charity’s policy is to reserve surplus funds to enable it to acquire and develop a freehold building, which would be used for its normal Church activities During the year, the charity reported a surplus income, which is positive for its going concern.

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.

----- Start of picture text -----
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s) REGINA EKIYOR ERNEST ADEJUMO
Position (e.g. Chair) CHAIRPERSON (BOT) SECRETARY & TREASURER (BOT)
Date 06/05/2026 06/05/2026
----- End of picture text -----

Signed on behalf of the charity’s trustees

CHURCH OF GOD MISSION INTERNATIONAL (ABERDEEN)	CHURCH OF GOD MISSION INTERNATIONAL (ABERDEEN)	CHURCH OF GOD MISSION INTERNATIONAL (ABERDEEN)	Enter SC No.	SC052055
Annual accounts for theperiod
Period start date	01/04/2025	To	Period end date	31/03/2026

Section A	Statement of financial activities	Statement of financial activities	Statement of financial activities	Statement of financial activities	Statement of financial activities	Statement of financial activities	Statement of financial activities
Recommended categories by activity Guidance Note Incoming resources (Note 3) Income and endowments from: Donations and Voluntary Income Tithes & Offerings S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Costs of generating voluntary income S08 Charitable activities S09 Governance costs Legal & Professional S10 Other resources expended Depreciation S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use	Guidance Note		Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
	Tithes & Offerings	S01	79,754	-	-	79,754	74,409
			-	-	-	-	-
			-	-	-	-	-
			-	-		-	-
			-	-	-	-	-
			20,274	-	-	20,274	-
			100,027	-	-	100,027	74,409

			55,005	-	-	55,005	34,105
			-	-	-	-	-
			1,600	-	-	1,600	1,150
			2,442	-	-	2,442	2,365
			59,047	-	-	59,047	37,620

			40,980	-	-	40,980	36,789
			-	-	-	-	-
			40,980	-	-	40,980	36,789
			-	-	-	-	-
			-	-	-	-	-

			-	-	-	-	-
			-	-	-	-	-
			40,980	-	-	40,980	36,789

			36,789	-	-	36,789	-
			77,769	-	-	77,769	36,789

Section B Balance sheet

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
-	-	-	-	-
126,929	-	-	126,929	128,986
-	-	-	-	-
-	-	-	-	-
126,929	-	-	126,929	128,986

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
1,284	-	-	1,284	8,422
1,284	-	-	1,284	8,422

850	-	-	850	850

434	-	-	434	7,572

127,363	-	-	127,363	136,558

19,231	-	-	19,231	69,406
-	-	-	-	-

108,132	-	-	108,132	67,152

-			-	-
	-		-	-
108,132		-	108,132	67,152
			-
108,132	-	-	108,132	67,152

Signature		Print Name		Date of approval dd/mm/yyyy
		REGINA EKIYOR		06/05/2026
		ERNEST SDEJUMO		06/05/2026

CC17a (Excel)

06/05/2026

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 true 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

	:
*(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)

06/05/2026

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 79,754 - - 79,754 74,409 Gift Aid 20,274 - - 20,274 - Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - Donated goods, facilities and services - - - - - Other - - - - Total 100,027 - - 100,027 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 - - - - - 100,027- -100,027 74,409 Other information: Charitable activities: Analysis Donations and legacies: Other trading activities: Income from investments: Separate material item of income: TOTAL INCOME Other:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	79,754	-	-	79,754	74,409
	Gift Aid	20,274	-	-	20,274	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donated goods, facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	100,027	-	-	100,027	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	-	-	-	-	-

		100,027	-	-	100,027	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)

06/05/2026

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

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)

06/05/2026

Section C Notes to the accounts (cont) Note 6 Analysis of expenditure

Note 6 Analysis of expenditure	Analysis of expenditure
Fudraising agents Operatingcharityshops 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 Total expenditure on charitable activities Other Total expenditure on raising funds Total Depreciation Separate material item of expense 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 Other information: TOTAL EXPENDITURE Total other expenditure Legal & Professional	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seeking donations	55,005	-	-	55,005	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	55,005	-	-	55,005	34,105

		-	-	-	-	-
		-	-	-	-	-
	Total expenditure on charitable activities	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Depreciation	2,442	-	-	2,442	2,365
	Legal & Professional	1,600	-	-	1,600	1,150
		-	-	-	-	-
	Total other expenditure	4,042	-	-	4,042	3,515

		59,047	-	-	59,047	37,620

Analysis of expenditure on charitable activities

Activity or programme	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)

06/05/2026

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 £
	1600	1150


	0	0

CC17a (Excel)

06/05/2026

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 £
	-	-
	-	-
	-	-
	-	-
	-	-

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	No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	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 Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
	-	-

CC17a (Excel)

06/05/2026

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)

06/05/2026

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

Freehold land & buildings £	Computers Equipment £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
121,890	-	6,250	5,576	133,716
-	-	-	386	386
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
121,890	-	6,250	5,962	134,102

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 14.3 Net book value Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.*	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%
	-	-	2,500	2,230	4,730
	-	-	-	-	-
	-	-	1,250	1,192	2,442
	-	-	-	-	-
	-	-	-	-	-
	-	-	3,750	3,422	7,172
			3,750 3,346 128,986 2,500 2,539 126,929
	121,890	-	3,750	3,346	128,986
	121,890	-	2,500	2,539	126,929

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)

06/05/2026

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*
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)

06/05/2026

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)

06/05/2026

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)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

06/05/2026

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	850	19,231	69,406
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	850	850	19,231	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)

06/05/2026

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)

06/05/2026

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)

06/05/2026

Section C Notes to the accounts (cont

Note 24 Cash at bank and in hand

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other - Paypal Total

This year £	Last year £
-	-
-	-
1,284	8,422
-	-
1,284	8,422

CC17a (Excel)

06/05/2026

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)

06/05/2026

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)

06/05/2026

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)

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)

06/05/2026

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.

CC17a (Excel)

06/05/2026

APPENDIX 3 ’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of CHURCH OF GOD MIDDION INTERNATIONAL ABERDEEN

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	Charity name CHURCH OF GOD MIDDION INTERNATIONAL ABERDEEN
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC052055
	Period start date					Period end date
	Day	Month	Year			Day		Month	Year
	01	04	2025	To		31		03	2026
	1-21							(remember to include the page numbers of additional sheets)


	The charity’s trustees are responsible for the preparation of the
	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 viewgiven bythe accounts.
	In the course of my examination, no matter has come to my attention [other than that 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.
					Date:		`06/05/2026`
	EEBEN AFRIYIE
	FCCA(ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS) MAAT(ASSOCIATION OF ACCOUNTING TECHNICIANS)
	17 SHERBOURNE CLOSE
	DARTFORD
	DA1 5WQ

*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