2025-03-31-accounts

SC052631

The Redeemed Christian Church of God Zoe Parish, Paisley

Annual Accounts

1 April 2024 - 31 March 2025

Prepared by DTT Consultancy Ltd

APPENDIX 1

Office of the Scottish Charity Regulator

Trustees’ Annual Report for the period Period start date Period end date Day Month Year Day Month Year From To 01 04[2024] 31 03 2025 ~~—~~

Reference and administration details ~~|~~

Charity name The Redeemed Christian Church of God Zoe Parish Paisley Other names charity is known RCCG Zoe Parish Paisley by Registered charity number SC 052631

Charity’s principal address 7 Causeyside Street Paisley

Postcode

PA1 1UW

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

Name of person Dates acted if Trustee name Office (if any) (or body) entitled to not for whole year appoint trustee (if any) 1 Chairperson Members 2 Member 3 Treasurer | 4 Member ae 5 6 7 ~~|~~ 8 ~~|~~ 9 | 10 | 11 | 12 | 13 ~~|~~ 14 ~~|~~ 15 ~~||~~ 16 ~~||~~ 17 18 19 20 ~~—~~

1

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	Dates acted if not for whole year
Structure, governance and management
Type of governing document Trustee recruitment and appointment
	SCIO Constitution adopted in line with OSCR requirements.
	The trustees are appointed by the Church Congregation to act in the interest of the Charity. They serve for a minimum of a year after which they are either reappointed or removed and replaced by others.
Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	RCCG Zoe Parish Paisley is established to advance the Christian faith and promote transformed lives through worship, teaching, and community empowerment. We relieve poverty by supporting the poor and underprivileged through local outreach and wider projects, providing practical help where it is most needed. We also contribute to community development by engaging in regeneration and restoration initiatives that strengthen citizenship, build resilience, and improve the wellbeing of individuals and families.
	RCCG Zoe Parish Paisley SCIO advanced its purposes through worship services, discipleship programmes, and house fellowships in Johnstone, and Renfrew. We supported individuals and families in hardship with food distribution, welfare assistance, and skills development, while also offering educational and leadership programmes to build resilience. In January 2024 we purchased a property in Paisley to serve as a hub for worship and community development, and we continue to seek suitable premises in Johnstone and Renfrew to expand our reach.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period

In April 2023, RCCG Zoe Parish Paisley SCIO successfully established a new parish in Greenock, extending our reach and strengthening community engagement. We purchased a property in Paisley in January 2024 to provide worship and community services, and due to rapid growth are now in the process of acquiring an additional facility as the current premises have become too small. While we are preparing to plant new parishes in Johnstone and Renfrew, progress has been delayed by the search for suitable premises that meet both community needs and compliance standards; in the meantime, house fellowships have already begun in both areas to ensure continuity of service. These achievements demonstrate our commitment to expanding access, serving local residents, and future-proofing our facilities for long-term community benefit.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	’
	The charitys policy is to maintain reserves at a level sufficient to ensure the continuity of its core activities and to provide a buffer against unforeseen financial pressures. Reserves are reviewed annually by the trustees in line with operational needs, property commitments, and community service delivery, with any surplus applied to furthering the charity’s purposes in Paisley and Renfrewshire.
	I hi fiil h hi dd dfii
	n ts nanca year, te carty recore a ect as expenses exceeded income. This was primarily due to property acquisition and expansion costs associated with our growing community services. The trustees are actively managing this position by reviewing budgets, seeking additional funding, and ensuring reserves and future income streams are aligned to sustain activities.
	N/A

3

APPENDIX 1 other optional information NIA Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) OSCR will accept digital or typed slgnatures Full name(s) Position (e.g. Chair) Date 2511112025

RCCG	Zoe Parish, Paisley	Zoe Parish, Paisley	Zoe Parish, Paisley	Zoe Parish, Paisley	Zoe Parish, Paisley	SC052631
	Annual accounts for the period
	Period start date	1st Apr 24	To	Period end date	31st Mar 25
Section A Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) g generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Charitable activities S07 Fundraising trading costs S08 Investment management costs S09 Costs of generating voluntary income S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 Total resources expended Total incoming resources Total funds carried forward Total funds brought forward Net movement in funds Net incoming/(outgoing) resources before transfers Gains and losses on investment assets Prior year adjustment Other recognised gains/(losses) Net incoming/(outgoing) resources before other recognised gains/(losses) Gross transfers between funds		Unrestricte d funds Restricted income Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-
		182,659		-	182,659	186,922
		-	-	-	-
		-	-	-	-	-
		-	-	-	-
		14,066	936	-	15,002	11,680
		196,725	936	-	197,661	198,602
		-	-	-
		184,716	29,946	-	214,662	150,982
		-	-	-	-
		-	-	-	-
		19,745	-	-	19,745	21,614
		250	-	-	250	239
		-	-		-
		204,711	29,946	-	234,657	172,834
		7,986 -	29,010 -	-	36,996 -	25,768
		-	-	-
		7,986 -	29,010 -	-	36,996 -	25,768
		35,335	-	-	35,335
		-	-	-
		27,349	29,010 -	-	1,661 -	25,768
		12,683	44,113	-	56,796	31,028
		40,032	15,103	-	55,135	56,796

Section B Balance sheet as at 31st March 2025

Note Fixed assets Tangible assets (Note 9) B01 B02 Investments (Note 10) B03 Total fixed assets B04 Current assets Stock and work in progress B05 Debtors (Note 11) B06 (Short term) investments B07 Cash at bank and in hand B08 Total current assets B09 Creditors: amounts falling due within one year (Note 12) B10 Net current assets/(liabilities) B11 Total assets less current liabilities B12 Creditors: amounts falling due after one year (Note 13) B13 Provisions for liabilities and charges B14 Net assets B15 Funds of the Charity Unrestricted funds B16 Restricted income funds (Note 14) B18 Endowment funds (Note 15) B19 Total funds B20 Signed by

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 135,000 - - 135,000 - - - - - - - - - - 135,000 - - 135,000 - - - - - - - - - - - 4,946 15,103 - 20,049 56,796 4,946 15,103 - 20,049 56,796 3,450 - - 3,450 - 1,496 15,103 - 16,599 56,796 - 136,496 15,103 -151,599 56,796 - 96,464 - -96,464 - - - - - 40,032 15,103 - 55,135 56,796 - 40,032 40,03256,796 15,103 15,103 - - - 40,032 15,103 - 55,135 56,796 Date of approval Print Name

Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities. 1.18asis of accounting These accounts have been prepared on the basis of historic cost (except that investments are shown at nJgrket value} in accordance with.. Accounting and Reporting by Chartties- Statement of Reconvnended practi￿ ISORP 2005)" . and with" Accourrting Stsndards: Financial Reporting Standards for Smaller Enterprises IFRSSE); arKI wlth the Charities Act 1993. exce t for the followin Glve detalts In thts box If a dlfferentstandard has been ft•llowed. or -Tith as appTopnate". all relevant disck)sures shcyvn in the pa( have gNen then please ts¢*"Accountsng SL￿dar￿.. disck)sures comtdeled in these accounts have been restnct&J to those required by the FRSSE. then Flease b"ck'Finanual ReForbng Stsndarts for Smaller Enterpnses IFRSSE)". - If departures from the chosen Sta￿lardS have been mde then delete Ihese vA)rds.' othe￿79e give details of any changes in the 1.2 Change in basis of accounting There has been no change to the accounting policies (valuation rules and methods of accounting) since last year {S except for the following). g rf no changes have tEen vrthe to actXMJnb'ng p(Aiaes then delete these W(￿ds. 1.3 Changes to previous accounts No changes have been made to accounts for previous years

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources Incoming resources may be further analysed if this would help the reader of the accounts.

Voluntary income Activities for generating funds Investment income Incoming resources from charitable activities	Analysis	This year This year Last year £ £ £	This year This year Last year £ £ £	This year This year Last year £ £ £
		Unrestricted	Restricted
	Tithes	88,074	-	78,431
	Offering	55,326	-	56,007
	Thanksgiving	6,769	-	9,859
	Grants (GiftAidHMRC)	32,490	-	42,625
	Total	182,659	-	186,922
		~~-~~	~~-~~	~~-~~
		-	-	-
		-	-	-
		-	-	-
		-	-	-
	Total	-	-	-
		-	-	-
		~~-~~	~~-~~	~~-~~
		-	-	-
		-	-	-
		-	-	-
	Total	-	-	-
	Other	14,066	936	11,680
		-	-	-
		-	-	-
		-	-	-
		-	-	-
	Total	14,066	936	11,680

The Redeemed Christian Church of God- Zoe Parish, Paisley	The Redeemed Christian Church of God- Zoe Parish, Paisley
Section C Notes to the accounts		(cont)
Purchase of new fixed asset Governance costs Costs of generating voluntary income Mission/Welfare World Evangelical Mission & COF Conference & Events Pension National Insurance/Income Taxes Analysis Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of Charitable activities Transport/Fuel Church Rent Meals/Refreshments Salaries CPD Training Car Rental Gas and Electricity Repairs in church Building Pastor'sHouseRent Support to Parishioners Mobile & Telephone Insurance Mortgage Repayment-Paisley Refunds Groceries Printing/stationey Mortgage Down payment-Greenock Grants & Donations Sundry Expenses Council Tax Project Ouflow Miscellaneous Programme Expenses Pastors/Visiting Ministers hotelAccommodation Website Media & Communication Total Independent Examination fees Total Total Hospitality Medical Bank Charges Evangelism Flier Travel Sponsor Registration/Legal fees		This year Last year £ £ the accounts.
		Unrestricted	Restricted
	Transport/Fuel	899	-	6,443
	Church Rent	-	-	1,760
	Meals/Refreshments	143	-	12,259
	Salaries	70,271	-	24,518
	Mobile & Telephone	1,396	-	-
	CPD Training	1,572	-	2,109
	Gas and Electricity	2,580	1,170	2,197
	Repairs in church Building	14,107	-	14,439
	Pastor'sHouseRent	6,798	-	7,141
	Support to Parishioners	1,100	-	-
	Refunds	1,250	-	2,331
	Groceries	3,653	937	-
	Printing/stationey	1,632	-	378
	Car Rental	2,937	-	-
	Sundry Expenses	4,103	3,558	-
	Pastors/Visiting Ministers hotelAccommodation	1,470	-	1,550
	Website	216	-	-
	Council Tax	2,261	-	1,880
	Media & Communication	6,626	-	13,447
	Insurance	1,747	-	1,719
	Project Ouflow	10,130	2,337	-
	Miscellaneous	-	-	600
	Programme Expenses	6,118	-	14,218
	Mortgage Repayment-Paisley	9,360	-	43,992
	Mortgage Down payment-Greenock	-	21,887	-
	Pension	2,964	-	-
	National Insurance/Income Taxes	4,675	-	-
	Hospitality	955	-	-
	Medical	3,112	-	-
	Bank Charges	40	56	-
	Evangelism Flier	294	-	-
	Travel	1,300	-	-
	Purchase of new fixed asset	21,006	-	-
	Total	184,716	29,946	150,982
	Mission/Welfare	1,800	-	16,046
	Grants & Donations	17,945	-	5,568
	World Evangelical Mission & COF	-	-	-
	Conference & Events	-	-	-
	Total	19,745	-	21,614
	Sponsor Registration/Legal fees	-	-	239
	Independent Examination fees	250	-	-
		-	-	-
		-	-	-
	Total	250	-	239

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 9.1 Cost or valuation

9.1 Cost or valuation	on
Freehold land & buildings (Mortgage) Motor Vehicle Church Building Renovation Furnitures, fittings and equipment Construction in Progress Total £ £ £ £ £ £ Balance brought forward 135,000- - - -135,000 Additions - - - - Revaluations - - - - Disposals - - - - - Transfers - - - - - Balance carried forward 135,000- - - -135,000 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Rate Balance brought forward - - - - - - Depreciation charge for ye - - - - Impairment provisions - - - Revaluations - - - - - - Disposals - - - - - Transfers - - - - - - Balance carried forward - - - - - - Brought forward 135,000 - - - - 135,000 Carried forward 135,000 - - - - 135,000 9.3 Net book value 9.2 Accumulated depreciation and impairment provisions*	Freehold land & buildings (Mortgage) £	Motor Vehicle £	Church Building Renovation £	Furnitures, fittings and equipment £	Construction in Progress £	Total £
	135,000	-	-	-	-	135,000
	-		-	-		-
	-		-	-	-
	-		-	-	-	-
	-		-	-	-	-
	135,000	-	-	-	-	135,000
	-	-	-	-	-	-
	-	-			-	-
	-				-	-
	-	-	-	-	-	-
	-		-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	135,000	-	-	-	-	135,000
	135,000	-	-	-	-	135,000

The Redeemed Christian Church of God- Zoe Parish, Paisley

ction C Notes to the accounts (co

Note 11 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. Amounts falling due within Analysis of debtors

Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one	Amounts falling due after more than one
	This year £	Last year £	This year £	Last year £
			-	-
			-	-
			-	-
			-	-
	-	-	-	-

Note 12 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Mortgage Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	250	-	-	-
	3,200	-	96,464	-
	3,450	-	96,464	-

Independent Examiners Report

Independent Examiner’s Report to the Trustees of The Redeemed Christian Church of God – Zoe Parish, Paisley (SC052631)

I report on the accounts of the charity for the year ended 31st March 2025 which are set out on the pages attached.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply.

It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.

It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.