**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 shcy*vn 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: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations - to prepare accounts which accord with the accounting records and comply with Regulation 8 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.