Charity number: SC052399
THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH TRUSTEE'S REPORT AND FINANCIAL STATEMENTS
For the year ended 31 March 2026
THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH
Contents Page For the year ended 31 March 2026
| Report of the Trustees | 1 to 4 |
|---|---|
| Independent Examiner's Report to the Trustees | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | …… .8 to 10 |
THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH Report of the Trustees For the year ended 31 March 2026
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2026. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
Governing Document
The charity is Constituted as an “Unincorporated association” and governed by its ‘Constitution’ dated 14[th] Mar 2023.
Trustee Appointments, Training of New and Old Trustees
Trustees are appointed and or co-opted under the terms of the Constitution. The induction process for a newly appointed trustee comprises an initial meeting with the Chair and other Trustees, followed by short meetings with the Parish Pastor on the powers and responsibilities of the Trustees and the requirements of the charity commission.
Public Benefit Statement
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for public benefit. Details of how the charity has achieved these are provided in this report.
Organisational Structure and Decision Making
The Charity is organised so that the trustees meet regularly to manage its affairs. The spiritual aspect of the church is handled by the Parish Pastor and the day to day running of the charity is overseen by the Board of Trustees.
Related Party Relationship
THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH, Edinburgh, is a member of the Redeemed Christian Church of God (RCCG), a global church with parishes in over 190 countries. The relationship is governed by an “Agreement for Common Purposes” between the parish and RCCG. The referenced “Agreement for common Purposes” document is constantly monitored and recommended for updates, to take cognisance of unfolding events (policies, regulations) in the United Kingdom.
Risk Management
The trustee board performs its duty of safeguarding the charity against major risk. The board regularly reviews the charity’s structures, policies, procedures and practices.it recommends strategic and operational options and implements adequate prudent controls and preventive actions to safeguard the assets of the charity, as well as its operation.
Objectives and Global Outreach
Objectives and Activities
Our purpose as recorded in the constitution is to promote the Christian Faith and its values amongst its members and the community at large. To support our members in education and training in accordance with biblical standards. The Prevention and Relief of Poverty. To promote Wellbeing of our Members and the community at large. We achieve these by:
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Operating a 24-hour food parcel service
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Providing crisis and welfare fund to those in desperate need especially migrants with no recourse to public funds
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THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH
Activities
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Meetings: Sunday and weekday meetings. Such meetings will be for prayers, the study of the bible, training to empower members for spiritual, personal and community development, worship in songs and praise to God.
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Community Outreach: To share the love of Christ with the world around, the organisation shall arrange communitybased programmes which will address the felt needs of the people in the community. This shall include programmes for relief of poverty, assisting the elderly and ministering to the spiritual needs of those with drugs and alcohols problems. The organization would also aim to support, administer or set up other charities. The organisation will be strongly community oriented, based on the injunction of the Lord Jesus Christ to His disciples throughout the ages that “Ye are the Light of the world”
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Responsibility to members: Baptism, Marriage, Funerals, Holy Communion and all manners of Dedication services including (Child, House etc.).
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Strategic alliance: As the need arises, links shall be maintained with other Christian organisations with a view to work together for the promotion of the gospel of the Lord Jesus Christ
ACHIEVEMENT AND PERFORMANCE
The Church has been engaged in various activities detailed below in pursuance of our charity and public benefit.
The Church is opened on Sundays and midweek for services to the general public and our community to build their Christian Faith as well as share fellowship to meet spiritual and emotional needs. Apart from its Church activities we also engaged in the following:
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Donation of clothes and welfare Support to Families
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Celebration of Birthday and Anniversary
Special Programmes held within the year
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Donation of Food.
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Community Christmas Carol service.
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Street Evangelism to the community
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Prayer Retreat.
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THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH
Report of the Trustees Continued For the year ended 31 March 2026
FINANCIAL REVIEW
THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH generated a total income of £18,328 and had a net surplus of £1,544 during the year.
Funds
Funds held by RCCG – CLOUD OF GLORY CITY PARISH are: Unrestricted General Funds that can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes.
Reserves Policy
It is the policy of RCCG – CLOUD OF GLORY CITY PARISH to maintain reserves at a level sufficient to meet
planned expenditure requirements for the next year.
Reserves are continuing to accumulate and reflect the capital value of the assets held.
PLANS FOR FUTURE PERIODS
It is the intention of the trustees to continue to promote the Christian Faith and its values amongst church members and the community at large throughout Scotland.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is controlled by its governing document, a constitution and is an unincorporated association.
Risk management
The trustees have assessed the major risks to which the charity is exposed, in particular those relating to the specific operational areas of the charity and its finances. The trustees have established systems to mitigate these risks through monitoring of reserve levels; ensuring control exists over key financial systems and by examining the operational and business risks faced by the charity.
The day-to-day operations of RCCG – CLOUD OF GLORY CITY PARISH are overseen by Pastor Adewuyi Femi Moses, with various teams in place to manage specific areas.
Recruitment and appointment of trustees
Trustees are selected from Christians of any denomination and are appointed by the agreement of existing trustees. Induction and training of new trustees
The Trustees have confidence in the experience and ability of the trustees to administer the activities of the charity. Induction and training will be considered on an ongoing basis, particularly in the event of a new trustee being appointed.
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THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH
Report of the Trustees Continued For the year ended 31 March 2026
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity RCCG – CLOUD OF GLORY CITY PARISH Charity registration number SC052399 Principal address 23 Redhall Place Edinburgh Eh14 2DL GENERAL OVERSEER Pastor E.A Adeboye
GENERAL OVERSEER
Trustees
The trustees and officers serving during the year and since the year end were as follows:
BANKERS
Adewuyi Femi Moses Maru Gbemileke Ojo Ruth Oye Toyosi BANK OF SCOTLAND
Independent examiner
AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS
Approved by the Board of Trustees and signed on its behalf by:
PASTOR ADEWUYI FEMI MOSES on behalf of the trust. Pastor-In-Charge 19 June, 2026.
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THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH
Independent Examiners Report to the Trustees For the year ended 31 March 2026
I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2026.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 ('the 2005 Act’) and the Charities and Accounts (Scotland) Regulations 2006 (as amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.
I report in respect of my examination of the Charity’s accounts as carried out under section 44 (1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Independent examiners statement - matter of concern identified
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Charity as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended); or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Since the Charity's has prepared its accounts on an accruals basis and is also registered in Scotland, your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination by virtue of my membership of, which is one of the listed bodies.
Dr. Rasheed Saliu (FCCA, FFTA, FFA, FCA, PHD) AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS
19[th] June 2026
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THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH
Statement of Financial Activities For the year ended 31 March 2026
THE REDEEMED CHRISTIAN CHURCH OF GOD - CLOUD OF GLORY CITY PARISH
STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31 MARCH 2026
| Notes INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 2 Offering and Tithe Membership Donation Partnership TOTAL INCOMING RESOURCES RESOURCES EXPENDED Cost of Generating Funds 4a Charitable activities 4b Governance 5 TOTAL RESOURCES EXPENDED Net income/(outgoing) resources Total funds brought forward Total funds carried forward |
Un-restricted Funds 2026 £ 17,991 337 |
Restricted Funds 2026 £ - - - - - - - - - - |
Total Funds 2026 £ 17,991 337 18,328 13,012 3,591 180 16,783 1,544 6,647 8,192 |
Total Funds 2025 £ 10,875 180 |
|---|---|---|---|---|
| 18,328 | 11,055 | |||
| 13,012 3,591 180 |
853 5,513 180 |
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| 16,783 | 6,546 | |||
| 1,544 6,647 |
4,510 2,138 |
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| 8,192 | 6,647 |
All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.
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RCCG - CLOUD OF GLORY CITY PARISH Statement of Financial Position As at 31 March 2026
THE REDEEMED CHRISTIAN CHURCH OF GOD - CLOUD OF GLORY CITY PARISH BALANCE SHEET AS AT 31 MARCH 2026
| 2026 Total Notes £ £ CURRENT ASSETS Cash at bank and in hand 6 8,442 8,442 Current Liabilities Creditors: amounts falling due within one year 7 (250) Net Current assets/(Liabilities) 8,192 TOTAL ASSETS LESS CURRENT LIABILITIES 8,192 FINANCED BY: Unrestricted funds 8,192 Restricted Funds - TOTAL FUNDS 8,192 |
2025 Total £ 6,897 |
|---|---|
| 6,897 (250) |
|
| 6,647 | |
| 6,647 | |
| 6,647 - |
|
| 6,647 |
For the year ending 31 March 2026, the Charity was entitled to exemption from audit under section 477(2) of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibility for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The Accounts was approved by the Board of Trustees and signed on behalf of the Board by:
PASTOR ADEWUYI FEMI MOSES
Pastor-In-Charge 19 June, 2026
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THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH Notes to the Financial Statements
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
RCCG – CLOUD OF GLORY CITY PARISH meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in Note 2. Investment income and gains are allocated to the appropriate fund.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The grant income where related to performance and specific deliverables are accounted for as the Charity earns the right to consideration by its performance. Where income is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income being received, the income is accrued.
Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Premises overheads have been allocated on a floor basis and other overheads have been allocated on the basis of the head count.
Community project costs are those costs incurred directly in support of the objects of the Charity. The community project cost includes other support costs incurred in support of the objects of the Charity. Governance costs are those incurred in connection with governance arrangement of the Charity, which relate to the general running of the Charity and compliance with constitutional and statutory requirements. The basis of allocation for support costs and governance costs has been explained in Note 3.
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THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH Notes to the Financial Statements
THE REDEEMED CHRISTIAN CHURCH OF GOD - CLOUD OF GLORY CITY PARISH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026
2 Incoming Resources - General Donations
| 3 4a |
Offering and Tithe Membership Donation Partnership Resources Expended - Activities Cost of Generating Funds Event & Entertainment |
Unrestricted Funds £ 17,991 337 - |
Restricted Funds £ - - |
2026 Total Funds £ 17,991 337 |
2025 Total Funds £ 10,875 180 11,055 2025 Total Funds £ 699 |
|---|---|---|---|---|---|
| 18,328 | - | 18,328 | |||
| Unrestricted Funds £ 11,982 |
Restricted Funds £ - |
2026 Total Funds £ 11,982 |
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| Membership and Workers Training Equipment Printing & stationery Telephone, internet & postage |
78.00 319.04 276.38 357.48 |
- - - - |
78 319 276 357 |
42 - 112 - |
|
| 4b | Charitable activities | 13,012 | 13,012 | 853 | |
| Mission Rent | 3,591.00 | - | 3,591 | 3,335 | |
| Member's Expense | - | - | 2,102 | ||
| Evangelism and World Mission | - | - | 76 | ||
| 5 | Resources Expended – Governance | 3,591 | - | 3,591 | 5,513 2025 Total Funds £ |
| Unrestricted Funds £ |
Restricted Funds £ |
2026 Total Funds £ |
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| Accountancy | 180.00 | - | 180 | 180 | |
| Other professional fees | 180 | - | - 180 |
- 180 |
|
| - | |||||
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THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH
Notes to the Financial Statements
| 6 | Cash at bank and in hand | 2026 | 2025 | |||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Cash at bank | ||||||
| Cash at hand | 8,442 | 6,897 | ||||
| 8,442 | 6,897 | |||||
| 7 | Creditors: Short and Long term | |||||
| 2026 | 2025 | |||||
| This is made up as follows: | £ | £ | ||||
| Other creditors - falling due within one year | 250 | 250 | ||||
| 250 | 250 | |||||
| 8 | Movement in funds | |||||
| Opening | Incoming | Resources | ||||
| balance | resources | expended | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| Charity's fund | 6,647 | 18,328 | (16,783) | |||
| 6,647 | 18,328 | (16,783) | ||||
| Restricted funds | ||||||
| Grants | - | - | - | |||
| - | - | - | ||||
| 9 | Analysis of net assets by fund | 2026 | ||||
| Unrestricted | Restricted | Total | ||||
| Funds | Funds | Funds | ||||
| £ | £ | £ | ||||
| Cash at bank and in hand | 8,442 | - | 8,442 | |||
| Other net assets (liabilities) | - | 250 |
- | - | 250 |
|
| 8,192 | - | 8,192 |
10 TRUSTEES REMUNERATION
The Trustees did not receive any emoluments and no out of pocket expenses were paid during the year (2025-26: £nil)
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11 As a company, THE REDEEMED CHRISTIAN CHURCH OF GOD- CLOUD OF GLORY CITY PARISH is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its objects. No tax charges have arisen in the Company.
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12 Control
The ultimate controlling parties are the Trustees as stated on page 2.
13. TAXATION
RCCG - CLOUD OF GLORY CITY PARISH is a registered charity and is thus exempt from taxation of its income and gains falling within Section 505 of the Income and Corporation Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.
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