RIVER CHURCH ABERDEEN
SC 053845
Reports & Accounts
Financial Year Ending 31 Dec 2025
Contents
Legal & Administrative Details Trustees Report Independent Examiners Report Receipts & Payments Statement Asset & Liability Statement Notes to the Accounts ~~a~~
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Legal & Administrative Details
Charity Name: RIVER CHURCH ABERDEEN Charity Number: SC 053845 Charity Address: 253 Mid Stocket Road, Aberdeen, AB15 5PH
Trustees: Allan Parkinson Ann Clumpus Chris McKenzie George Smith Philip Sanderson
Independent Examiner: Vidya Djayapertapa
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Trustees Report
Objectives of the charity
Governance
The charity was originally set up as “Third Day Church”, an unincorporated association with a trust constitution adopted Mar 2014 and modified Jan 2015 when name changed to “The River Church”. “The River Church” was granted charitable status by OSCR July 2014, charity number SC044982.
A new constitution was developed in 2024 to change the form of the charity to a SCIO with new name “River Church Aberdeen”. This was formed on 09 Dec 2024 under charity number SC053845 to replace “The River Church”. During 2025 the assets and liabilities of “The River Church” was passed to “River Church Aberdeen”.
Trustees
The church board, which meets at regular intervals throughout the year, is comprised of the Charity Trustees. The Charity Trustees is comprised of church elders and deacons.
The church elders are responsible for the strategic direction and governance of the church. When required, elders are elected by the existing eldership from the members of the church’s congregation.
The deacons are responsible for the finances and assets of the church and advising the eldership of the church in material matters. The deacons are elected by the elders from the members of the church’s congregation.
The Pastor is both an elder and a deacon and is a paid member of staff.
Under the constitution there must be a minimum of three trustees. The board can add further trustees if it is considered to be in the interests of the church.
The charity trustees are particularly aware of their responsibility for health and safety, especially for children and vulnerable adults. In addition to comprehensive insurance, all our charity trustees have disclosures under the PVG scheme as well as undertaken training in the protection of vulnerable persons.
Summary of the charity's main activities and achievements
The purposes of River Church Aberdeen is to advance the Christian religion in the city of Aberdeen and the surrounding region; and to deliver its activities and operations to individuals through the preaching and outworking of the Christian Gospel.
During 2025 River Church Aberdeen continues to be a vibrant and active church community, serving the spiritual needs of its members with ongoing pastoral care along with teaching, training and equipping in various forms of ministry. Our aim, as a worshipping faith community is to facilitate individual’s growth in their faith as well as corporate outreach to the local community, city and beyond.
Our normal rhythm of activity consists of Sunday morning services which include worship, prayer and teaching. These meetings are open to anyone wishing to attend. Throughout the week our members meet in each other homes for life groups. This allows people to connect with one another in a more intimate setting to encourage one another in their faith. Twice a month we have evenings dedicated to equipping people for various forms of ministry. On a monthly basis the church
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engages in evangelism and social care on the streets of Aberdeen, such as providing hot chocolate, tea and coffee for the public as well as opportunities to chat and share about spiritual belief and personal need.
Alongside the ordinary activity of the church, which also included special services around Easter and Christmas, River Church Aberdeen has been involved in partnering with other ministries in the UK, actively contributing to several major Christian conferences throughout the year. These include training and equipping conferences run by local churches and ministries in various locations throughout the UK including Glasgow (January), London (March), Broxbourne (April), Tees Valley (June), Banff (July), Glasgow (September), Wolverhampton (October), Leicester (November).
2025 has been a year of multidimensional growth for River Church Aberdeen. We have grown in numbers as more people have chosen to make the church their spiritual home. We have grown in depth as our church members connect with their faith in a deeper way as we seek to spur one another on the love and good deeds. We have grown in spiritual graces as we see a deeper commitment to prayer, worship and understanding scripture in the church and we have seen a growth in length as we step out to engage with the local community, within Aberdeen city and with the wider Church in the UK.
In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission.
Financial Review
Our main source of funding is from tithes and offerings donated to the church by standing order, bank transfer and offerings taken up on Sunday mornings.
Income for the year was £104,513, including restricted donation gifts totalling £7,480 towards Building Fund / Mission support / additional pension contributions and Gift Aid claim for 2024-25 of £13,497. Outgoings for the year were £82,911. This compared with income during 2024 of £119,010 (including three years retrospective Gift Aid claims) and expenditure of £57,420.
Total cash funds represented by £67,758 in General Fund and £78,308 in Building Fund, compared with £57,928 and £66,536 respectively in 2024.
Established policies on honorarium and tithing from income to support mission and ministry works, with total gifts of money during 2025 being £14,957 compared with £4950 in 2024.
Research undertaken on banking options to establish good stewardship of church funds. Main bank account changed to one fee free and paying a better rate of interest on savings account and set up notice accounts with other banks paying an even higher rate of interest. Total interest for 2025 was £4,980 compared with £329 in 2024. Previous bank account closed during 2025 with funds transferred to new bank account.
Book-keeping system changed from being recorded on spreadsheets to a proprietary accounting package. Established monthly reporting to governance board of income and expenditure.
Research and discussion paper developed on workplace pension in relation employee and employer contribution levels and qualifying schemes. Reviewed with independent financial advisor and scheme selected based on pedigree, performance and cost. Pension scheme set up for Senior Pastor with contributions started Apr 2025.
Research undertaken on payroll software providers, changing to one providing payslips, P60 and full HMRC RTI reporting at zero fee cost.
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Funds in Deficit
None
Reserves Policy
The reserves policy of River Church Aberdeen is to hold three months of all expenditure plus a further three months staff costs to allow the church to adapt to any changes in the income or expenditure of the church. The trustees currently believe this amount for 2026 to be around £30,000. Actual free cash reserves at end 2025 amount to circa £70,000 compared to £60,000 held at end 2024. The trustees aim to run to continue to run at a surplus in the coming year to build up reserves in preparation for taking on additional staff and a leased building. Excess cash is held within higher interest rate notice accounts.
Signature
This report was approved by the trustees, and is signed on their behalf by:
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Independent Examiners Report
| report to the trustees on my examination of the accounts of RIVER CHURCH ABERDEEN (‘the charity’) for the year ended 31 Dec 2025.
Responsibilities and Basis of Report
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.
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, | 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, or2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Independent Examiner’s Details
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Name: Vidya Djayapertapa
Address: om:
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Receipts & Payments Statement
Unrestricted Restricted Total
Prior Year
|Donations & Legacies
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|Charitable Activities|
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Investments|
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Total receipts
91,663
12,850
104,513
119,010|
|Charitable Activities|
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|Governance Costs
jcoremancecoss Tass
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Total payments
81,833
1,078
82,911
57,420|
|NetReceipts /Payments (before
9,830
11,772
21,602
61,590|
|transfers)
rnavereesin Pa
Fatesa
NetMovementofCash Funds
9,830
11,772
21,602
61,590|
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Forward
TotalCashFunds Carried
67,758
78,308
146,066
124,464|
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Asset & Liability Statement
Cash Assets
CSS Unrestricted Restricted Total Prior Year E C SS CC 7 Other Monetary Assets —__—_—[Nocurentcamsutmtes cana Notes foUnrestricted offRestricted Total Prior Year
Investment Assets
Notes Unrestricted Restricted Total Prior Year [Propertyfume ff] Ivesnntaccomis one
Fixed Assets
lands ouangs [wNot e s foUnrestricted foRestricted Total Prior Year mscePacwuemet fof a CC| iia) Cd CS frumiweNoe [motorvenictes = [Nome Liabilities Notes Unrestricted Restricted Total Prior Year ftoans Oustanaing = [None ff Penson Pament Owes [Decrayon d e mcIndependentPammenisOwea[Examination] [a woe fCd CCS Fee Due
Signature
These accounts have been approved by the trustees, and are signed on their behalf by:
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Notes to the Accounts
Accounting Policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's income and expenditure, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a ‘true and fair’ view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a ‘true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
Transactions to Related Parties
Senior Pastor paid salary, along with pension contributions which started in 2025 and reimbursement of travel and operational expenses incurred in execution of role. Other trustees reimbursed for travel expenses associated with church business. No payments made to any other related party.
Movement of Funds
| FundName | OpeningBalance | OpeningBalance | Income | Expenditure | FundTransfers Closing Balance |
|---|---|---|---|---|---|
| Unrestricted eer cunestes) |
Total |
sraaa]siseaaasat ole 57,928 91,663 81,833 0 67,758 |
|||
| Unrestricted Total | 57,928 | 91,663 | 81,833 | 8) 67,758 |
|
| Restricted | |||||
| Building Fund EE Total |
12,850 1,078 78,308 cace 66,536 12,850 1,078 is) 78,308 |
||||
| Restricted Total | 66,536 | 12,850 | 1,078 | 8) 78,308 |
|
| TOTAL | 124,465 | 104,513 | 82,911 | 0 146,066 |