SCIO registered in Scotland no. SC053322
Trustees’ Annual Report for the period 02.05.24 – 31.03.25
Charitable Purpose and Trustee Information
Kingdom Legacy is a Scottish Charitable Incorporated Organisation. Its charitable purpose is to advance the Christian religion and to provide support to Christian leaders, churches and ministries in Scotland, the UK, and oversees. Its main activities in relation to this purpose are:
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Regular online teaching, training, and fellowship for church leaders
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Twice yearly symposia for worship, teaching, training and encouragement, and to build relationships between churches, church groups, and across denominations
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Annual Conferences (in planning stage)
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Ministry visits to churches and ministry organisations overseas
On the date of the approval of this report, the trustees were:
Achievements during the financial period
Kingdom Legacy (KL) is a network of church and other Christian leaders with a vision to see God’s Kingdom advancing through a growing, thriving community of leaders, churches and ministries.
Our mission is to promote renewal, revival and reformation in churches and ministries in Scotland, throughout the UK and beyond and ultimately to change the fabric of nations.
As at March 2025 the membership KL was comprised of around 45 church leaders, representing 10 churches and 4 other ministry organisations.
The organisation reaches across denominational barriers. Denominations currently represented include the Church of England, the Scottish Network of Churches, New Frontiers International and other non-affiliated churches.
KL holds monthly Zoom meetings to teach, encourage and support church leaders. It runs a twice-yearly weekend Symposium for further in-person teaching and training and to build relationships between the members and the churches they represent.
Mission trips to churches in Africa and India were undertaken in 2024.
A conference is planned in England in late 2025 and in Scotland in 2026.
Individual one-to-one training, mentoring and support is given to church leaders and their teams to help strengthen their leadership skills.
Signature Redacted
Chair of Trustees 25.09.25
SC053322 31.03.25
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Kingdom Legacy SC053322 Statement of Financial Activity For the Period May 2024-March 2025
| Income from: | Note | Unrestricted Funds | Restricted Funds | Totals 31.03.25 |
|---|---|---|---|---|
| Donations | 3 | 6,892 | - | 6,892 |
| Charitable Activities | 150 | 7,295 | 7,445 | |
| Total Income | 7,042 | 7,295 | 14,337 | |
| Expenditure on: | 4 | |||
| Charitable Activities | 4,744 | 7,287 | 12,031 | |
| 4,744 | 7,287 | 12,031 | ||
| Total Expenditure | ||||
| 2,298 | 8 | 2,306 | ||
| Surplus (Deficit) for Period | ||||
| - | - | - | ||
| Retained Funds brought forward | ||||
| 2,298 | 8 | 2,306 | ||
| Retained Funds carried forward | ||||
| Kingdom Legacy SC053322 | ||||
| Balance Sheet | ||||
| as at 31.03.25 | ||||
| Unrestricted Funds | Restricted Funds | Totals 31.03.25 | ||
| Current Assets | Cash at Bank and in hand | 2,298 |
8 | 2,306 |
| Debtors | - | - | - | |
| Assets | - | - | - | |
| 2,298 | 8 | 2,306 | ||
| Liabilities | - | - | - | |
| Net Assets | 2,298 | 8 | 2,306 | |
| - | ||||
| Represented by: | Surplus Funds b/fwd | - | - | - |
| Gain for Year | 2,298 | 8 | 2,306 | |
| 2,298 | 8 | 2,306 | ||
| Approved by the Board | 24.09.25 | |||
| Signed on behalf of all: | ||||
| Treasurer | Date of signing: | 08.12.25 |
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Kingdom Legacy SC053322 Notes to the Accounts For the Period May 2024-March 2025
Note 1. Accounting policies
(i) Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with the Charities SORP (FRS 102), and charity law in force in Scotland. There being no material uncertainties about the charity’s ability to continue, the accounts have been prepared on a going concern basis.
(ii) Income recognition
Income is recognised when received, or when notification of it having been given through an agent, along with confirmation of its imminent receipt, brings it within a financial period.
(iii) Expenditure recognition
Expenditure is recognised as soon as there is a legal or moral obligation committing the Trust to meet a cost that can be reliably measured.
(iv) Statement of cash flows
The Trust has taken advantage of small entity exemption noted at section 7 of FRS102, and accordingly has not prepared a statement of cash flows.
(v) Previous year figures
These are first year accounts, and accordingly, no previous year figures are stated.
Note 2 . Reserves policy
It is the policy of the Trust to maintain sufficient liquid funds to cover three months of regular expenses. The trustees will priotitise achieving this reserve by the end of the second financial year of operation.
Note 3. Sources of Income
| Donations Charitable Activities Symposium Meetings Note 4 . Activity Related Expenditure Charitable Activities Kingdom Legacy Network Symposium |
Unrestricted Funds Restricted Funds Total Funds £ £ £ 6,892 - 6,892 - 7,295 7,295 150 - 150 |
|---|---|
| 7,042 7,295 14,337 |
|
| - - - Unrestricted Funds Restricted Funds Total Funds £ £ £ 4,744 - 4,744 7,287 7,287 - - - |
|
| 4,744 7,287 12,031 |
Note 5. Allocation of Governance Costs
No costs were incurred that are directly apportionable to the governance of the Trust.
Note 6 . Fees for Idependent Examination of Accounts
No fee was paid for the Independent Examination of these accounts.
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Kingdom Legacy SC053322 Notes to the Accounts For the Period May 2024-March 2025
Note 7. Payments to Trustees and Related Parties
The Trustees give their time and expertise without receiving any remuneration or benefits in cash or kind. Two Trustees between them received £425 as honouraria.
Relentless Hope Ministries, a related a party of which a Trustee is a director, received £4,648 in consultancy fees. These payments are separate from their roles as trustees, and are allowed under the constitution.
Note 8. Analysis of funds
| Fund | Income | Expenditure | Balance c/fwd |
|---|---|---|---|
| (i) Unrestricted funds | 7,042 | 4,744 | 2,298 |
| (ii) Symposium | 7,295 | 7,287 | 8 |
| 14,337 | 12,031 | 2,306 |
(i) Funds that are available to be spent for any of the purposes of the charity
(ii) Funds that were paid to fund the Symposium.
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Independent examiner’s report on the accounts Report to the trustees/members of Kingdom Legacy Registered charity number SC053322 On the accounts of the charity for the period 02.05.24 – 31.03.25 Set out on pages 1-4
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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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, and
• to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations 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.
Signed: Redacted
Date: 04.12.25
Name:
Relevant professional body: ICAS
Address:
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