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2025-12-31-accounts

DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD) CHARITY NO SC053197

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

CHARITY NO SC053197

DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

Contents

Reference and Administration Information ............................................................................................ 1 Report of The Trustees for the year ended 31 December, 2025 ............................................................ 2 Independent Examiner’s Report to the Trustees of Dens Road Community Church (Church of God) .. 5 Receipts and Payments Accounts for the year ended 31 December 2025 ............................................ 6 Statements of Balances as at 31 December 2025 .................................................................................. 7 Notes to the accounts for the year ended 31 December 2025 .............................................................. 8

DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

CHARITY NO SC053197

Reference and Administration Information

Charity Name: Dens Road Community Church (Church of God) Registered Charity Number: SC053197 Principal Address: 11 Dens Road, Dundee, Scotland, DD3 7SR Trustees: Segun Peter Oladipo (Chairman) James Derek Grant Resigned 30/06/2025 Gabi Grant Resigned 30/06/2025 Kayinsola Odelana (Treasurer)Appointed 23/01/2025 Conner Craigon Appointed 29/06/2025 Independent Examiner: PFI Accountants Ltd 30 Eden Terrace Dundee, DD5 6JG Bankers: Bank of Scotland 65 – 69 Murraygate Dundee DD1 2EA

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CHARITY NO SC053197

DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

Report of The Trustees for the year ended 31 December, 2025

Structure, Governance and Management

Type of Governing Document

The Constitution of Dens Road Community Church (Church of God), amended on 12 January 2024 and adopted on 14 March 2024.

Trustee Recruitment and Appointment

Trustees are appointed by the church members and pastor in line with the constitution

Trustees on date of approval
Trustee Name Office Held Period of Service Appointing Body
Segun Peter Chairman 01 January 2025 – 31 December Church Members
Oladipo 2025
Kayinsola Treasurer 23 January 2025 – 31 December Church Members and Pastor
Odelana 2025
Conner Craigon Trustee 29 June 2025 – 31 December 2025 Church Members and Pastor

James Derek Grant and Gabi Grant resigned their trustee appointment on 30 June 2025.

Kayinsola Odelana was appointed as Trustee on 23 January 2025 while Conner Craigon appointed on 29 June 2025

Objectives and Activities of Dens Road Community Church

Is for the advancement of religion and in addition:

Summary of Main Activities:

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DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

CHARITY NO SC053197

Report of The Trustees Continued

Charitable Purposes and Activities

The principal aim of Dens Road Community Church is the advancement of the Christian faith in accordance with the Word of God. Additionally, the charity operates in furtherance of the prevention and relief of poverty, the advancement of education, the promotion of health and well-being, the enhancement of community development and citizenship, and the relief of those in need by reason of age, ill health, disability, financial hardship, or social disadvantage.

To fulfil these objectives, the church held regular Sunday worship services, midweek discipleship classes, and community Bible studies. In the year under review, the charity also undertook targeted outreach initiatives and literacy-based educational sessions, which were aimed at addressing both spiritual and socio-economic challenges faced by residents in the Dundee area. Assistance was provided to individuals in need, with specific attention paid to those suffering from hardship, ill health or isolation.

Achievements and Performance

During the year ending 31 December 2025, the charity achieved a significant level of community impact. During the year, the organisation delivered seven major outreach programmes, engaging a broad cross-section of the community. These took place in January, March, May, July, September, and twice in December.

Of particular note was the May programme, a women's conference held under the theme "Bringing Families Together," which brought together participants to explore and strengthen family bonds within the community. In July, a group of children were sponsored on an educational trip to Arbroath, providing valuable learning experiences through a structured activities tour. The December programmes included an initiative titled "Every Child Deserves a Gift," which aimed to bring festive joy and support to children within the communities served by the charity.

These programmes reflect the charity's continued commitment to community engagement, the wellbeing of families, and the enrichment of young people's lives.

These events not only conveyed the message of faith and hope but also incorporated literacy workshops, food distribution, and health awareness discussions. These efforts were well received and contributed to the emotional, educational, and spiritual wellbeing of participants. The charity also maintained strong pastoral support for its congregation and the wider community, reflecting its commitment to both gospel outreach and practical compassion.

Our initiative aims to combat food insecurity and hygiene poverty by providing free food, toiletries, and hygiene items to vulnerable residents and families in our local area. Each week, our dedicated team of volunteers distributes these much-needed items to individuals who are facing financial hardship, isolation, or crisis.

Financial Review

The trustees present the financial review for the year ended 31 December 2025.

Total receipts for the year amounted to £26,901, representing a significant increase compared to £4,907 recorded in the prior year ended 31 December 2024. This growth reflects the continued development of the charity's income-generating activities during the period.

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CHARITY NO SC053197

DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

Report of The Trustees Continued

Total payments for the year amounted to £24,946, compared to £1,829 in the preceding year. The increase in expenditure is consistent with the expansion of the charity's operations and its commitment to advancing its charitable objectives.

The charity recorded a surplus of £1,955 for the year ended 31 December 2025, compared to a surplus of £3,078 in the year ended 31 December 2024. The trustees are satisfied that the charity maintains a positive financial position and remains able to meet its financial obligations as they fall due.

Reserves Policy

The charity aims to maintain unrestricted reserves equivalent to at least three months of operating costs, ensuring financial resilience. As at 31 December 2025, the reserves are within this target.

Risk Management

Risk Assessments, the Church continues to assess the key risks and monitor new or evolving risks through our continuous risk assessment process. Procedures are then put in place to manage those risks and minimise their impact on the life of the church. Key risk areas remain as follows:

Financial Risk . An annual budget is prepared to ensure short term viability. Actual results are compared with budget are reported to the Church quarterly with a more stringent expense management in place. This remains an area of focus and the Trustees intend to continually monitor and implement more robust internal control processes.

Compliance with Law and Regulation . The Trustees continue to undertake health and safety reviews using the professional expertise of members of the church with the specific experience in this area. The Church leadership are continually appraised of the risks and the necessary compliance requirements. The Church leadership ensures compliance with the requirements.

Operational Risk . The Trustees actively review the major risks which the charity faces on a regular basis. Having examined the major strategic, business and operational risks which the charity faces, they can confirm that there are systems put in place to mitigate these risks.

Plans for Future Periods

Looking ahead, the trustees are committed to expanding the charity's impact within the local community. Plans are underway to broaden the charity's Christian educational provision through literacy and vocational training programmes, alongside the delivery of health awareness initiatives to promote wellbeing among those with limited access to support.

The trustees also aim to strengthen partnerships with local service providers to extend the charity's reach in supporting disadvantaged and socially isolated individuals. The trustees are satisfied that these plans align with the charity's charitable objectives and will advance its purposes in the year ahead.

Approved by the trustees on 02 June 2026 and signed on their behalf by:

Segun Oladipo Chair

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DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

CHARITY NO SC053197

Independent Examiner’s Report to the Trustees of Dens Road Community Church (Church of God) SC053197

Report on the Accounts for the Year Ended 31 December 2025

I report on the accounts of the Charity for the year ended 31 December 2025 which are set on pages 6 to 9

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 seeking explanations from the trustees concerning 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 accounts.

Independent examiner’ 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, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

  4. have not been met, or

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

The Examiner’s relevant professional qualification or body is : The Institute of Chartered Accountants in England and Wales (ICAEW)

Michael Osho ACA PFI Accountants 30 Eden Terrace, Dundee DD4 6JG

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DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

CHARITY NO SC053197

Receipts and Payments Accounts for the year ended 31 December 2025

Unrestricted Restricted 2025 2024
Funds Funds
Receipts £ £ £ £
Donations 5,112 5,112 3,007
Grants 3,500 3,500 1,500
Gross Receipts from
other charitable activities
Project Support - 18,289 18,289 400
Total Receipts 5,112 21,789 26,901 4,907
Payments
Mission Expenses 141 - 141 864
Payments relating 2,280 20,541 22,821 785
directly to charitable
activities
Purchases of fixed assets 865 1,119 1,984 180
Total Payments 3,286 21,660 24,946 1,829
Surplus/ (Deficit) 1,826 129 1,955 3,078
Transfer between funds - - - -
Surplus/(Deficit) 1,826 129 1,955 3,078

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DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

CHARITY NO SC053197

Statements of Balances as at 31 December 2025

Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Opening cash at bank 1,178 1,900 3,078 -
and in hand
Surplus/(Deficit) for the 1,826 129 1,955 3,078
year
Closing cash at bank and 3,004 2,029 5,033 3,078
in hand

Bank and Cash Balances

Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Bank Current Account 3,004 2,029 5,033 3,078
Petty Cash - - - -
3,004 2,029 5,033 3,078
ther Assets
Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Musical Equipment 865 - 865 180
Furniture & Fittings 1,119 1,119 -
865 1,119 1,984 180

Other Assets

Approved by the trustees on 02 June 2026 and signed on their behalf by:

Segun Oladipo Chair

Kayinsola Odelana Treasurer

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DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

CHARITY NO SC053197

Notes to the accounts for the year ended 31 December 2025

1. General Information

The charity is registered in Scotland. The address of the registered office is given in the charity information page of these financial statements.

Accounting policies

2. Basis of preparation

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)

3. Nature and Purpose of Funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustee maintains unrestricted fund for the running of the charity

The restricted funds are funds used for specific purposes. During the year, the charity received grants from Corra Foundations, Tesco and Faith in Community, sum of £2,500, £500 and £500 respectively. Additionally, The Church of God Scotland gave support towards the church renovation in the sum of £18,289.

4. Taxation

The charity is exempted from tax on its charitable activities.

5. Grants received

Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Arnold Clark 1,500
Corra Foundation 2,500 2,500
Tesco 500 500
Faith in Community 500 500
3,500 3,500 1,500

6. Trustees Remuneration and Benefits

The Trustees received no remuneration from their role as Trustee during the year.

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DENS ROAD COMMUNITY CHURCH (CHURCH OF GOD)

CHARITY NO SC053197

Notes to the accounts Continued

7. Charitable Payments

Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Advertising & Media 487 487
Building Maintenance 15,930 15,930
Honorarium 230 230
Hospitality Expenses 451 451 1,262
Ministry/Mission supplies 141 141
Motor Vehicle Expenses 144 576 720
Outreach Programs - 4,035 4,035 289
expenses
Postages, Freight & Courier 4 4
Printing & Stationery 111 111
Purchase of assets 865 1,119 1,984 180
Remittances to 161 161 98
Headquarters
Repairs & maintenance 478 478
Travel/Transport cost 46 46
Utilities 168 168
3,286 21,660 24,946 1,829

8. Governance costs

The independent examiner's services were provided at no cost to the charity, as the examiner kindly volunteered their time and expertise on a complimentary basis.

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