The Restoration Royal Mega Church – House of Prayer Livingston
Report and Financial Statement For the Year ended 31 March 2026
CHARITY COMMISSION REGISTERED NUMBER SC052815
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
THE RESTORATION ROYAL MEGA CHURCH - HOUSE OF PRAYER LIVINGSTON
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
| Contents | Page |
|---|---|
| Legal and Administrative Information | 2 |
| Report of the Trustees | 3-5 |
| Independent Examiner's report | 6 |
| Statement of Financial Activities | 7 |
| Statement of Balances | 8 |
| Notes | 9-11 |
1
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
LEGAL AND ADMINISTRATIVE INFORMATION
Officers and Professional advisers
TRUSTEES
Success Ameh Adesuwa Faith Ameh Lisa StepheN
REGISTERED OFFICE
69 Main Street Stoneyburn EH47 8BY
BANKERS
NATWEST BANK
ACCOUNTANT
AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS
2
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
The Trustees, in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended), submit their annual report and financial statements for the year ended 31 March 2026. The financial statements have been prepared on an accrual basis in accordance with the accounting policies set out in the notes to the accounts. The financial statements include all income and expenditure relating to the period, including amounts receivable and payable at the year end, and comply with the charity’s constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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).
PRINCIPAL ACTIVITIES, AIMS AND ORGANISATION OF THE CHARITY
The Objects of the organisation are to advance the Christian faith in accordance with the statement of beliefs for the benefit in the United Kingdom and in such other parts of the world as the trustees may think fit from time to time. The trustees confirm that they have had due regard to the guidance issued by the Office of the Scottish Charity Regulator (OSCR) on public benefit in determining the activities undertaken by the charity.
THE MAIN ACHIEVEMENTS OF THE ORGANISATION DURING THE PERIOD WERE:
The Charity continues to hold successful meetings through the year in which individuals were equipped and educated on the principles and doctrines of the Christian faith. Several conferences were also held during the year, attracting individuals from across the local community. These events contributed positively to the charity’s objectives by supporting, engaging and assisting members of the community.
PLANS FOR THE FUTURE
The charity plans to continue delivering a range of youth-focused programmes within the community. Positive feedback have already been received from parents, indicating improved behaviour and engagement of young people both at school and at home.
INCOME GENERATION
The charity generated income of £21,413.00 during the year from donations recognised in the period. This includes donations received via bank transfer as well as physical cash donations. The charity remains in a stable financial position and continues to manage its costs effectively. The main areas of expenditure during the year were the rent of the premises used for worship, associated property rates, and costs relating to conferences and meetings.
RISKS
The factors that may affect the Charity’s delivery of its objectives include:
-
a) Reputation of Charity and the relationship with the community.
-
b) Ability to generate enough funds to successfully complete the identified projects for the charity.
The charity prepares an annual plan for the delivery of its objectives. This plan outlines targets for the year and is supported by a more detailed work plan. The charity has also developed a strategy which sets out how key programmes of work will be delivered, including associated targets and performance indicators.
3
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
RESERVES POLICY
It is the policy of the charity to maintain unrestricted funds (free reserves) at a level equivalent to approximately three months of average expenditure. The purpose of holding reserves is to provide sufficient cash flow to meet day-to-day operational needs and to safeguard the continuity of the charity’s activities in the event of any unforeseen shortfall in income.
At 31 March 2026, the charity held unrestricted funds of £3,215 (2025: £3,123). During the year, total expenditure amounted to £21,321, and the charity reported a net surplus of £92 during the year, resulting in an increase in reserves. The positive financial performance reflects the charity's continued ability to generate funds while supporting its charitable activities.
The trustees recognise that the current level of reserves is below the target set out in this policy. The trustees will continue to monitor the charity’s financial position closely and aim to rebuild reserves over future periods through careful cost management and income generation, while continuing to support the charity’s objectives. The trustees consider that the current level of reserves remains sufficient to meet the charity’s immediate operational needs, but acknowledge the importance of strengthening the reserves position over time.
GOVERNANCE AND INTERNAL CONTROL
The charity is governed by a Board of Trustees. New trustees are appointed by the existing Board and are subject to re-election every five years. As at 31 March 2026, the Board comprised three trustees.
The Board meets approximately three times a year to agree key policy decisions, set the strategic direction of the charity and monitor its performance. Day-to-day activities are delegated to committee members, none of whom received remuneration. All trustees are provided with guidance and support, including access to the trustee guidance issued by OSCR. New trustees receive an induction from existing trustees, together with an information pack covering the charity’s activities and financial procedures.
The charity is committed to maintaining high standards of governance and has regard to recognised good practice in this area. The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss.
These include:
-
A strategic plan and annual budget approved by the trustees
-
Regular review by the trustees of financial information and performance against budget
-
Appropriate delegation of authority and segregation of duties
STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES' ANNUAL REPORT AND THE FINANCIAL STATEMENTS
Under the Charities and Trustee Investment (Scotland) Act 2005, the trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and regulations. The trustees are responsible for ensuring that proper accounting records are maintained which disclose, with reasonable accuracy at any time, the financial position of the charity.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the applicable Charities SORP;
4
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2026
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended)
The trustees are responsible for safeguarding the assets of the charity and for taking reasonable steps to prevent and detect fraud and other irregularities.
DISCLOSURE OF INFORMATION TO EXAMINER
The trustees who held office at the date of approval of this trustees’ report confirm that, so far as they are each aware, there is no relevant information of which the Charity’s independent examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity’s examiner is aware of that information.
EXAMINER
In line with the provisions for exemption under the Charities and Trustee Investment (Scotland) Act 2005, the Charity has decided to appoint an independent examiner to review the accounts for the year ended 31 March 2026. Accordingly, Dr Rasheed Saliu (ACCA) of AACSL Accountants Limited was appointed as examiner.
Approved by the Board of Trustees and signed on behalf of the Board by:
PASTOR SUCCESS AMEH on behalf of the trust.
Trustee
4th June, 2026
5
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
Independent Examiner’s Report
I report on the accounts of the charity for the year ended 31 March 2026 which are set out on pages 9 to 11.
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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 report
My examination was 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 connection with my examination, no matter has come to my attention:
-
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 Charities and Trustee Investment (Scotland) Act 2005; and
-
To prepare accounts which accord with those accounting records and comply with the accounting requirements of the Act,
-
have not been met; or
-
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Dr Rasheed Saliu (ACCA)
AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS
4th June, 2026
6
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
| The Restoration Royal Mega Church - House of Prayer Livingston STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31st March 2026 Un-restricted funds Restricted Funds Total Funds 2026 2026 2026 Notes £ £ £ INCOMING RESOURCES FROM CHARITABLE ACTIVITIES General Donations 2 21,413 21,413 Other income 3 - - |
The Restoration Royal Mega Church - House of Prayer Livingston STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31st March 2026 Un-restricted funds Restricted Funds Total Funds 2026 2026 2026 Notes £ £ £ INCOMING RESOURCES FROM CHARITABLE ACTIVITIES General Donations 2 21,413 21,413 Other income 3 - - |
The Restoration Royal Mega Church - House of Prayer Livingston STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31st March 2026 Un-restricted funds Restricted Funds Total Funds 2026 2026 2026 Notes £ £ £ INCOMING RESOURCES FROM CHARITABLE ACTIVITIES General Donations 2 21,413 21,413 Other income 3 - - |
The Restoration Royal Mega Church - House of Prayer Livingston STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31st March 2026 Un-restricted funds Restricted Funds Total Funds 2026 2026 2026 Notes £ £ £ INCOMING RESOURCES FROM CHARITABLE ACTIVITIES General Donations 2 21,413 21,413 Other income 3 - - |
Total Funds 2025 £ 21,394 6 |
|---|---|---|---|---|
| TOTAL INCOMING RESOURCES 21,413 RESOURCES EXPENDED Cost of Generating Funds 12,114 Charitable activities/Event 4 8,725 Governance 5 481 TOTAL RESOURCES EXPENDED 21,321 Net income/(outgoing) resources 92 Total funds brought forward 3,123 Total funds carried forward 3,215 All incoming resources are derived from continuing operations. The charity has no than those recognised in the Statement of Financial Activities. |
21,413 12,114 8,725 481 21,321 92 3,123 3,215 losses other |
|||
| 21,413 | - | 21,400 | ||
| 12,114 8,725 481 |
- - - |
8,873 9,729 857 |
||
| 21,321 | - | 19,459 | ||
| 92 3,123 |
- - |
1,942 1,181 |
||
| 3,215 | - other gains or |
3,123 | ||
The Trustees acknowledge their responsibility for complying with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, with respect to maintaining proper accounting records and preparing accounts which give a true and fair view.
The Accounts was approved by the Board of Trustees and signed on behalf of the Board by:
PASTOR SUCCESS AMEH on behalf of the trust.
Trustee
4th June, 2026
7
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
The Restoration Royal Mega Church - House of Prayer Livingston BALANCE SHEET YEAR ENDED 31st March 2026
| FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors Cash at bank and in hand Current Liabilities Creditors: amounts falling due within one year Total Asset Less Current Liabilities Current Liabilities Creditors: amounts falling due more one year NET ASSETS FINANCED BY: Unrestricted funds Restricted Funds TOTAL FUNDS |
2026 Total £ 530 2,081 2,092 4,703 (1,488) 3,215 0 3,215 3,215 3,215 |
2025 Total £ 645 2,081 1,533 |
|---|---|---|
| 4,259 (1,136) |
||
| 3,123 | ||
| 3,123 | ||
| 3,123 - |
||
| 3,123 |
8
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
THE RESTORATION ROYAL MEGA CHURCH - HOUSE OF PRAYER LIVINGSTON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 March 2026
1. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with; Charities and Trustee Investment (Scotland) Act 2005, Charities Accounts (Scotland) Regulations 2006 (as amended) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and, the Charities SORP (FRS 102). The charity constitutes a public benefit entity as defined by FRS 102.
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 is set out in Note 2.
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. Income is recognised when the charity is entitled to the income, it is probable that the income will be received and the amount can be measured reliably. Donations and voluntary income are recognised when received or when the charity has been notified of the income and entitlement has been established. Gift Aid income is recognised when the related donation is recognised.
Resources expended
All expenditure is accounted for and 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.
9
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
| The Restoration Royal Mega Church - House of NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st March 2026 Note 2. Incoming Resources - General Donations General Donations Note 3. Incoming Resources - Other Income Gift-Aid/Interest Received Note 4. Resources Expended - Activities |
Prayer Livingston Unrestricted Restricted Funds Funds £ £ 21,413 - 21,413 - Unrestricted Restricted Funds Funds £ £ 186 - 186 - Unrestricted Restricted Funds Funds |
Prayer Livingston Unrestricted Restricted Funds Funds £ £ 21,413 - 21,413 - Unrestricted Restricted Funds Funds £ £ 186 - 186 - Unrestricted Restricted Funds Funds |
Prayer Livingston Unrestricted Restricted Funds Funds £ £ 21,413 - 21,413 - Unrestricted Restricted Funds Funds £ £ 186 - 186 - Unrestricted Restricted Funds Funds |
2026 Total Funds £ 21,413 21,413 2026 Total Funds £ 186 186 2026 Total Funds |
2025 Total Funds £ 21,394 21,394 2025 Total Funds £ 6 6 2025 Total Funds |
|---|---|---|---|---|---|
| - | |||||
| Restricted Funds £ - |
|||||
| - | |||||
| Restricted Funds |
|||||
| Travel & Substitence Storage Rent of Church building Subscription Advertising Mission/Events Software Insurance Depreciation Honorarium Equipment Wages Welfare Inter bank transfers |
£ 305.40 3,200.00 7.47 79.00 7,825.27 194.19 131.04 116.28 900.00 307.05 7,904.92 - |
£ - - - - - - - - - - - - - |
£ 305 - 3,200 7 79 7,825 194 131 116 900 307 7,905 - - |
£ 1,458 272 5,528 364 7,774 109 507 142 1,095 999 860 19,109 |
|
| 305.40 | |||||
| 3,200.00 | |||||
| 7.47 | |||||
| 79.00 | |||||
| 7,825.27 | |||||
| 194.19 | |||||
| 131.04 | |||||
| 116.28 | |||||
| 900.00 | |||||
| 307.05 | |||||
| 7,904.92 | |||||
| - | |||||
| 20,970.62 | - | 20,971 | |||
| Note 5. Resources Expended – Governance Accountancy |
Restricted Funds £ - |
2026 Total Funds £ 350 350 |
2025 Total Funds £ 350 350 |
||
| - | |||||
10
The Restoration Royal Mega Church - House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2026
| Note 6. TANGIBLE ASSETS |
Fixtures & Fittings |
Equipment | 2026 Total |
2025 Total |
| Cost Additions Revaluation Disposal Total Costs Depreciation Balance brought forward Charge for the year Disposal Transfers Balance carried forward Net book value At 31st March 2026 At 31st March 2025 Note 6. Debtors This is made up as follows: Other debtors Note 7. Cash at bank and in hand Cash at bank Note 8. Creditors: amounts falling due within one This is made up as follows: Opening Balance Accountancy Fees Other creditors Note 9. Movement in funds Unrestricted funds Charity's fund Restricted funds Gift Aid Note 9.1 Analysis of net assets by fund Cash at bank and in hand Other net assets (liabilities) |
£ 80 - - - 80 14 12 - 26 54 66 2026 £ 2,081 2,081 2026 £ 2,092 2,092 year 2026 £ 350 - 1,137 - 1,487 - Opening balance £ - - - - Unrestricted Funds £ 4,173 (1,488) |
£ 707 - - |
£ 787 - - - 787 141 116 - - |
£ 787 - - 787 142 - - 142 - 645 787 2025 Total Funds £ 3,615 (1,137) 2,478 |
| 707 | ||||
| 127 104 - |
||||
| 231 | 257 | |||
| - | ||||
| 476 | 530 | |||
| 580 | 646 | |||
| 2025 £ 2,081 |
Resources expended £ (21,321) (21,321) - (21,321) 2026 Total Funds £ 4,173 (1,488) |
|||
| 2,081 | ||||
| 2025 £ 1,533 |
||||
| 1,533 | ||||
| 2025 £ 250 - 350 - 537 - |
||||
| 1,137 - |
||||
| Incoming resources £ 21,599 |
||||
| 21,599 | ||||
| - | ||||
| 21,599 | ||||
| Restricted Funds £ - - |
||||
| 2,685 | - | 2,685 | ||
11
The Restoration Royal Mega Church . House of Prayer Livingston REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2026 12