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← Mackintosh Evangelical Church

2025-03-31-accounts

REGISTERED COMPANY NUMBER: 08140653 (England and Wales) REGISTERED CHARITY NUMBER: 1154240

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

MACKINTOSH EVANGELICAL CHURCH

MACKINTOSH EVANGELICAL CHURCH

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 17

MACKINTOSH EVANGELICAL CHURCH (REGISTERED NUMBER: 08140653)

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives, as expressed in the Articles of Association, are as follows:

Public benefit

The charity's trustees can confirm that they have given due regard to the Charity Commission's guidance on public benefit. Significant activities undertaken in furtherance of the charity's objectives and for the benefit of the public are set out on the following pages.

Page 1

MACKINTOSH EVANGELICAL CHURCH (REGISTERED NUMBER: 08140653)

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES

Significant activities

Mackintosh Evangelical Church runs a wide range of activities in furtherance of its objectives. The core activities of the church are noted below, with detail of activity in the year in the 'Achievement and Performance' section of the report.

Sunday worship: The church holds weekly Sunday services, which are open to members and non-members alike and bring together those of all ages and backgrounds. These regular services include Biblical teaching, prayer and musical worship.

Youth and families: During the Sunday morning service, a crèche and a Sunday school are available to care for and provide teaching for children and young people. Pre-school children along with their parents and carers, many of whom are not members of the church, gather in a friendly and informal baby and toddler group on Wednesday mornings. ‘Sunday @ 1’ runs on the first Sunday of each month, where young people and their families are invited to share a meal together in the church building. This followed by games and other activities for the children whilst parents enjoy a cup of tea and a chat.

Small groups: Small group meetings are a key part of church life. Home groups meet regularly on Wednesday evenings, providing a focus for bible study, prayer and pastoral support for church members. The church also provides study courses or meetings from time to time for those interested in Christianity. These sessions are discursive in format and offer the opportunity to find out more about the Christian faith.

Community activities : Mackintosh Evangelical Church seeks to reach out to the community in our locality and gives a warm welcome to visitors not only at our regular meetings and youth and children's groups, but also at activities such as craft and coffee mornings, and annual Christmas and Easter events and services. Every Thursday morning, the church opens as a warm and welcoming space, offering refreshments and also hosting a community 'FAN' (Friends and Neighbours) meeting. The Church building is also used on a weekly basis to host Rangers and Brownies groups. The Church is not involved in the running of these groups but we are pleased to be able to offer the building to benefit our community in this way.

Grant-making

A key way in which the church contributes to the wider community in the UK and beyond is by giving financial donations to external organisations and mission partners. We have a number of mission partners who receive regular monthly support. In addition to this, the eldership team decides on a regular basis which other causes to support with one off donations. This may include causes which have a link to the church and/or its members, support of outreach in the local community, or gifts made to a visiting speaker who has attended, whilst ensuring that the church's charitable objectives are being met in each case. On top of this, wide scale Christian charitable appeals for particular areas of need in both the UK and overseas are considered for donations.

Volunteers: The church has a small number of employees who contribute significantly to the planning and running of its activities. However, there is a much larger body of volunteers, without whom the continuance of many of the church's activities would not be possible.

Page 2

MACKINTOSH EVANGELICAL CHURCH (REGISTERED NUMBER: 08140653)

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

We reflected at our annual meeting on the growth of the church since June 2021 when there was an average of 45 in attendance at morning meetings, to an average of 80 in Spring 2025. We have around 58 adult regulars, 70% of whom volunteer for specific duties which keep the church and its activities running.

Our Sunday morning children’s activities have continued to run as 4 separate groups, with 8 leaders each week, welcoming an average of 24 children by the end of the year. This includes more high school children in our oldest group than there have been in a number of years. Our baby and toddler group 'Miniscules' has continued to run, albeit with lower numbers as some of our older children who attended regularly have moved on. Our Christmas and Easter craft mornings were very well attended in the year, welcoming families from the community into the church, with some attendees then having come along to the Easter Sunday service following this. Some of our youth along with leaders from the Church attended a summer camp, with the opportunity to have fun and learn more about Jesus with young people from other churches. 'Sunday @ 1', which was started in the previous year, has continued to run each month and has been well attended and enjoyed by our families.

Community outreach activities continued in the year, with our Thursday morning FAN (Friends and Neighbours) meeting continuing to run on a weekly basis. We have seen a large number of different individuals attend with a total of 51 countries represented, and a smaller number of regular attendees. Our monthly coffee mornings have also run throughout the year. A number of people who had been welcomed to these events have then joined us on a Sunday morning as well.

Our homegroups continued to meet throughout the year, with around 40 church members attending these groups regularly. A homegroup catering specifically for students was set up and an International Bible study also ran on Zoom. As well as these, some smaller one-to-one groups have started, to encourage and support individuals.

We have continued to invest in the maintenance and upgrade of our building and fittings where necessary, with works done in the year having included maintenance of our heaters, an upgrade to our AV system and the installation of solar panels.

The trustees are satisfied that the charity has continued to meet its charitable aims and objectives throughout the year.

FINANCIAL REVIEW

The church is wholly dependent on the generosity of individuals, and from time-to-time grants from charitable trusts, to continue its work. Risk is reduced by the fact that donations come from a wide number of individuals, giving consistent monthly amounts. We are encouraged that giving has remained largely consistent year-on-year, and in recent years slightly increased.

Total income in the year to 31 March 2025 £99,411 (2024 - £116,491), including legacies, donations from individuals and the associated gift aid totalling £97,495 (2024 - £115,283).

Expenditure in the year was £83,827 (2024 - £83,351), resulting in net income for the year of £15,584 (2024 - £33,140).

Reserves policy

The trustees aim to hold sufficient reserves to cover 6 to 12 months of the normal operating costs of the church. As at 31 March 2025, the charitable company had total funds of £686,178 (2024 - £670,594), all of which were unrestricted. Deducting fixed assets of £561,997 (2024 - £554,560), this leaves free reserves of £124,181 (2024 - £116,034). Legacy and 'in memory' gifts received in this and the previous year have resulted in the position that reserves held are well in excess of policy - the elders and trustees are considering the best use of these additional funds in the medium-term.

Page 3

MACKINTOSH EVANGELICAL CHURCH (REGISTERED NUMBER: 08140653)

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2025

FUTURE PLANS

The church leadership team continues to review our activities to assess their viability in light of the resources we have, and to ensure that our objectives continue to be met.

Succession is currently at the forefront of planning with our Church Worker (who sits on the eldership team) and Chair of Trustees both planning to step down in the near future. A new Chair has already been identified, and the process for recruiting a new Church Worker is in early stages of discussion.

The trustees consider that the charity will continue as a going concern for a period of 12 months from the date on which these financial statements are approved for the following reasons:

The trustees therefore consider it appropriate to adopt the going concern basis of preparation of the accounts, as detailed in note 1 to the financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity's governing document is its Memorandum and Articles of Association, dated 12 July 2012. This is the date on which the charity was incorporated.

Recruitment and appointment of new trustees

The trustees are mindful of the need to ensure that there is sufficient breadth of knowledge and skills on the board to enable proper management of the church's resources. When required, new trustees are appointed by the current board of trustees, on the basis of qualifications and experience relevant to the operations of the church.

Induction and training of new trustees

Trustees will largely be church members who have already been involved with the church for a significant period of time, and are therefore familiar with its activities. New trustees undertake appropriate induction and training; they are made aware of their responsibilities as trustees and directed towards the Charity Commission's guidance for trustees.

Organisational structure

The charity is administered by a management group comprising the trustees. The trustees meet formally on a quarterly basis to oversee proper management and administration of the church's property and funds for the public benefit, and to ensure that the charity continues to meet its legal and regulatory responsibilities.

The eldership team, comprising 3 trustees and 4 others, meets on a monthly basis and deals with all Spiritual matters involved in the running of the church, as well reviewing in detail the specific activities carried out by the church. There is one paid staff member on the eldership team.

The trustees and elders have delegated the operational week-on-week running of a number of the church's activities to other church members, including to staff members.

Key management remuneration

The key management personnel of the charitable company consist of the trustees and elders. Alistair McGhee is remunerated by virtue of his position as Church Worker, with pay set and reviewed periodically by non-remunerated members of the Trustee Board.

Page 4

MACKINTOSH EVANGELICAL CHURCH (REGISTERED NUMBER: 08140653)

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 08140653 (England and Wales)

Registered Charity number

1154240

Registered office

61-63 Mackintosh Place Cardiff South Glamorgan CF24 4RL

Trustees

J H Griffiths P S Andrews D Gamble J Andrews A Handley A Macpherson (appointed 20.1.25)

Other key management personnel

Church worker - Alistair McGhee

Independent Examiner

Matthew Bracher BSc FCA Gravita Chartered Accountants Bath House 6 - 8 Bath Street Bristol BS1 6HL

Bank services

CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

FUNDS HELD AS CUSTODIAN FOR OTHERS

None.

Approved by order of the board of trustees on 24 December 2025 and signed on its behalf by:

J Andrews - Trustee

Page 5

Independent Examiner's Report to the Trustees of Mackintosh Evangelical Church

Independent examiner's report to the trustees of Mackintosh Evangelical Church ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Matthew Bracher BSc FCA

Gravita Chartered Accountants Bath House 6 - 8 Bath Street Bristol BS1 6HL

24 December 2025

Page 6

MACKINTOSH EVANGELICAL CHURCH

Statement of Financial Activities (Incorporating an Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
97,495
Investment income
3
1,916
Total
99,411
EXPENDITURE ON
Charitable activities
4
Church Activities
67,967
External causes supported - UK
4,650
External causes supported - overseas
11,210
Total
83,827
NET INCOME
15,584
RECONCILIATION OF FUNDS
Total funds brought forward
670,594
TOTAL FUNDS CARRIED FORWARD
686,178		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-		 2025
Total
funds
£
97,495
1,916
99,411
67,967
4,650
11,210
83,827
15,584
670,594
686,178		 2024
Total
funds
£
115,283
1,208
116,491
75,981
4,770
2,600
83,351
33,140
637,454
670,594

The notes form part of these financial statements

Page 7

MACKINTOSH EVANGELICAL CHURCH (REGISTERED NUMBER: 08140653)

Balance Sheet 31 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
TOTAL FUNDS		 Unrestricted
fund
£
561,997
26,648
104,800
131,448
(7,267)
124,181
686,178
686,178		 Restricted
funds
£
-
-
-
-
-
-
-
-		 2025
Total
funds
£
561,997
26,648
104,800
131,448
(7,267)
124,181
686,178
686,178
686,178
686,178		 2024
Total
funds
£
554,560
23,269
97,081
120,350
(4,316)
116,034
670,594
670,594
670,594
670,594

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

MACKINTOSH EVANGELICAL CHURCH (REGISTERED NUMBER: 08140653)

Balance Sheet - continued 31 MARCH 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 24 December 2025 and were signed on its behalf by:

J Andrews - Trustee

The notes form part of these financial statements

Page 9

MACKINTOSH EVANGELICAL CHURCH

Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the charity and are rounded to the nearest £.

The Trustees consider there are no material uncertainties about the charitable company's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Offerings and donations are recognised on receipt. Procedures are in place to ensure the completeness of income.

Income tax recoverable on gift-aid donations is recognised when claimable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Other equipment - 20% on cost Computer equipment - 33% on reducing balance

Land and buildings are valued at deemed cost being the trustees' valuation of £550,000 based on a professional valuation at 25 October 2019.

As permitted by the Statement of Recommended of Practice, no provision for depreciation has been made for freehold property as it is the view of the trustees that the estimated residual value of the property is not materially different from the carrying value.

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

Page 10

MACKINTOSH EVANGELICAL CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods, facilities and services

The value of services provided by volunteers is not incorporated into the financial statements.

Where goods or service are provided to the charity as a donation that would normally be purchased from suppliers, the contributions are included in the financial statements as an estimate based on the value of the contribution.

Short term liquid investments and cash

Cash at bank is held to meet short-term cash commitments as they fall due rather than for investment purposes and includes all cash equivalents held in the form of short-term highly liquid investments. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS AND LEGACIES

Offerings and other donations
Gift aid
Legacies		 2025
£
69,330
18,165
10,000
97,495		 2024
£
66,557
15,901
32,825
115,283

continued...

Page 11

MACKINTOSH EVANGELICAL CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025

3.
INVESTMENT INCOME
Deposit account interest
4.
CHARITABLE ACTIVITIES COSTS
Church Activities
External causes supported - UK
External causes supported - overseas
5.
GRANTS PAYABLE
External causes supported - UK
External causes supported - overseas
The total grants paid to institutions during the year
Cardiff Asian Christian Outreach
Cardiff Missionary Home
Rwanda Orphans Project
Other grants (less than £500)
Sinai Church - Rwanda		 2025
£
1,916
Grant
funding of
activities
Support
Direct
(see note
costs (see
Costs
5)
note 6)
£
£
£
54,126
-
13,841
-
4,650
-
-
11,210
-
54,126
15,860
13,841
2025
£
4,650
11,210
15,860
was as follows:
2025
£
1,200
750
2,640
700
4,770
10,060		 2024
£
1,208
Totals
£
67,967
4,650
11,210
83,827
2024
£
4,770
2,600
7,370
2024
£
1,200
-
600
920
-
2,720

In addition, grants of £5,800 (2024 - £4,650) were paid to individuals.

continued...

Page 12

MACKINTOSH EVANGELICAL CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025

6. SUPPORT COSTS

General
£
Church Activities
11,609
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 Governance
Finance
costs
£
£
60
2,172
2025
£
2,900		 Totals
£
13,841
2024
£
1,410

7. NET INCOME/(EXPENDITURE)

8. INDEPENDENT EXAMINER'S REMUNERATION

During the year independent examination fees of £1,350 (2024 - £1,320) and fees for accounting and other services of £822 (2024 - £972) were paid to Gravita Chartered Accountants.

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

The total remuneration key management personnel during the year was £30,219 (2024 - £27,623).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

10. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities: Pastor
Support staff: Cleaner		 2025
£
35,766
699
36,465
2025
1
1
2		 2024
£
28,896
623
29,519
2024
1
1
2

No employees received emoluments in excess of £60,000.

continued...

Page 13

MACKINTOSH EVANGELICAL CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
115,283
Investment income
1,208
Total
116,491
EXPENDITURE ON
Charitable activities
Church Activities
75,981
External causes supported - UK
4,770
External causes supported - overseas
2,600
Total
83,351
NET INCOME
33,140
RECONCILIATION OF FUNDS
Total funds brought forward
637,454
TOTAL FUNDS CARRIED FORWARD
670,594
12.
TANGIBLE FIXED ASSETS
Freehold
Other
property
equipment
£
£
COST
At 1 April 2024
550,000
3,938
Additions
-
5,532
At 31 March 2025
550,000
9,470
DEPRECIATION
At 1 April 2024
-
3,036
Charge for year
-
504
At 31 March 2025
-
3,540
NET BOOK VALUE
At 31 March 2025
550,000
5,930
At 31 March 2024
550,000
902		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
Computer
equipment
£
8,380
4,805
13,185
4,722
2,396
7,118
6,067
3,658		 Total
funds
£
115,283
1,208
116,491
75,981
4,770
2,600
83,351
33,140
637,454
670,594
Totals
£
562,318
10,337
572,655
7,758
2,900
10,658
561,997
554,560		 Total
funds
£
115,283
1,208
116,491
75,981
4,770
2,600
83,351
33,140
637,454
670,594

continued...

Page 14

MACKINTOSH EVANGELICAL CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025

12. TANGIBLE FIXED ASSETS - continued

Included in cost or valuation of land and buildings is freehold land of £550,000 (2024 - £550,000) which is not depreciated.

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Gift aid recoverable
Prepayments		 2025
£
2,888
18,165
5,595
26,648		 2024
£
3,171
15,372
4,726
23,269

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Creditors
Social security and other taxes
Accruals and deferred income		 2025
£
-
134
7,133
7,267		 2024
£
1,262
360
2,694
4,316

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 At 1.4.24
£
670,594
670,594
Incoming
resources
£
99,411
99,411		 Net
movement
At
in funds
31.3.25
£
£
15,584
686,178
15,584
686,178
Resources
Movemen
expended
in funds
£
£
(83,827)
15,584
(83,827)
15,584		 At
31.3.25
£
686,178		 At
31.3.25
£
686,178
686,178
15,584

continued...

Page 15

MACKINTOSH EVANGELICAL CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.23
£
Unrestricted funds
General fund
637,454
TOTAL FUNDS
637,454
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
116,491
TOTAL FUNDS
116,491		 Net
movement
At
in funds
31.3.24
£
£
33,140
670,594
33,140
670,594
Resources
Movement
expended
in funds
£
£
(83,351)
33,140
(83,351)
33,140

16. EMPLOYEE BENEFIT OBLIGATIONS

During the prior year, the charity paid into a defined contribution pension scheme. The total for the year of £699 (2024 - £623) is included within expenditure in the Statement of Financial Activities.

17. RELATED PARTY DISCLOSURES

A donation of £2,640 was made to the Rwanda Orphans Project, a charitable project over which Peter Andrews, a trustee, has significant influence.

Donations from trustees and related parties

The aggregate donations received from trustees and other related parties were £19,800 (2024 - £20,847).

continued...

Page 16

MACKINTOSH EVANGELICAL CHURCH

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2025

18. COMPANY LIMITED BY GUARANTEE

The charity is a private company limited by guarantee having no share capital and, in accordance with the Memorandum of Association, every member is liable to contribute £1 towards the costs of dissolution and liabilities incurred by the charity in the event of the company being wound up.

Page 17