WHOLENESS THROUGH CHRIST ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Scollish Charily No. SC 037891 and England & Wale8 Charhy No. 327055
TAR Wholeness Through Chrlst Charity Commission OSCR Period start date Perlod end dste From 01 31 2024 Reference and administration details Charlty name Othgr nam08 charlty 1$ known by Reglst¢rgd chRrlty number Wholeness Through Chrlst wrc England & Wale5 327055 Scotland SC037891 Charlty's prlnclpal addres8 51 Maddiston Road Brlghtons, Falklrk, Scotland <2 OJR Postcod¢ Fffebsite www.whol8nessthroughchrist.org Names of th¢ ¢harlty tru6tees on dato of approval ¢f Tru$t¢ès' Annual Report li,14lK.-. 4}.--Ji J I},, Ivy Blalr Der8k Townshend l Twstee Trustee Truslee Trustse Pauline Townshend Trustee Trustee
Refetenca and administration details .. Independent Examlner Loulse McAulay Nelson Gilmour Smith Merctntlle Chambers 53 Bothwell Street Glasgow G2 6TB Structure, Goveriiance and Management Typo tsf oovefninB (focument 7he TruBt18 admlnlstor9d In accordance wlth Ihe terms of the Trust Deed. Trustoo recruitment and appolntm8nt RrUitment, 8pwintment and removal of trusteèg is in accordance wlth the Trust Deed. Objectlves and activities. Charltable purpD8eB To offer release and healing through the Ghristian gospel. Summary of the maln actlvltle8 In relation to th9se objects Holding rgtreat courses for prayer mlnistry. Encouragement to branches of the charity throughout the UK to meet the needs of the communities around them, .Achievoments and performance Summary of the maln a¢hlev&ments of the charlty durlng th6 flnancial pèriod Improvements have been made In reaching finincial targets Ihis ye8r through cuttlng costs and again through an Increase In glfts. WÈ contlnug to find a sharp increase in people needlng support. Thls has resulted in an increasing demand on the work ofthe charlty and a greater irnpact on th& community around the Charity's shop in Falklrk.
Finan¢lal revlew Brief ¥tstarnont of tho charlty's The charity's finances havg remalned stable flnallee8. Brief statement of the charfty's polioy on reserves It Is the trustee's policy to hold in resarve, where PQsslble, monles to cover the PAYE and National InsuranGe costs for the year ahead and alsj three months wages for staff. Detaits of ally deficit Other optional information The charfty contlnues to runs a ch8rltylcoffee shop wher8.refr8shments. (home baklng, coffees and tea5} ar8 provided free. There is also no char98 for other donated items in the shop, (books, DVD'S etc.). The shop offers a Ilstonlng aar and prayer servlcei particularly for those who are 8truggling with i$$ues in their live8. Although thls shop does provlde some extra incDme for the charity, the 8im of the shop is lo help the local communlty in whatever ways we can,
.Statement of Truste.es' Respo.nsibilities Charity law requires the Twstees to prepare finanGial Statements for each financl81 year whlch shows a true £nd falr vlew of the stal8 of affairs cf the charlty and Its flnenclal activltlg6 for Ihat period, In preparing those financial statements, the Trustees are required to., select suitable acGounting policies and then apply then consi6tently; make judgements and estimates Ih2t are reasonable and prudent,, stale whethor apP[rab accounting standards and statements Df recommended praotice hav8 b¢en followed, sublècl to any d¥artures disGlo5ed and explalned In the finanGlal statements- and prepare tlie Ilnan¢lal statements- on the going concem basis unless it is inapproprlate to presume that the Charity will continue in operational exlstenoe, Tho trusloe$ ar6 responsible for keeping accounting records which disc105e with rea30nabl? accuracy at any time the fiiianclal position of the Charity 8nd to enable them to ensure that the financlal statements comply wlth the Charity and Trustee Invtstmènl (Scotland) Act 2005 and Iho Charltie¥ AoUnts Regulatrons 2006 (as amended). They are also responsible for safeguardlng the assets of the Chai'ity and hence for taking reasonable 8teps for Ihe prevention end detection of fraud and other Irregulailties. Declaration The Iru8tee8 d¢Glare thal they have approved the trusteès, report above. Slgnod on b9half of the charlty's trustees Signature(s) Full namè{s) Ivy Blalr Pition (e.g. Chair) Twslge Dat 41612025
Wholeness Through Christ OSCR SC037891 1 CC 327055 Independent Examiners. Report to the Trustees I report on the accounts of the Charity for the year ended 31 December 2024 whlch are set out on pages 6 to 12. Respective responsibilities of the Trustees and Examiner The Charity's Trustees are responsible for the preparation of the accounts In accordance with the terms of the Charitles Investment (Scotland) Act 2005 and the Charities Accounts (Scotland Regulations 2006 (as amended). The Charity's Trustees consider that the audit requirement of Regulatlon 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts 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 accordan with Regulation 11 of the Charities Accounts (Scotland) Regulation 2(K)6 (as amended). 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 any such matter5. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit oplnion on the vlew given by the accounts. Independent Examiner's statement In the course of my examination no significant matter has come to my attentlon: l. whlch glves me reasonable cause to belleve that in any way material respect the requirements: to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Att and Regulation 4 of the Accounts Regulation 2006 (as amended); and to prepare accounts which accord with the accounting records and comply with the Regulation 8 of the Accounts Regulations 2006 (as amended) have not been met: or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the account to be reached. Louise McAulay BACC CA Partner, Nelson Gilmour Smith Independent Examiner Mercantile Chambers 53 Bothwell Street Glasgow G2 6TB
WHOLENESS THROUGH CHRIST statamant of Flnanclal Actlvlties Forthe year ended 31 December 2024 2024 Total Funds 2023 Total Funds Unrestricted Funds General Designated Restrlcted Note Income and Expenditure Income and endowmanls from.. Fees Gifts and Glft Aid Interest Branches Charitable Activities Total Incomlng re8ource8 73,165 726 360 7,502 10,000 83,525 8,228 42,110 3.298 5,526 79.417 5,526 97,279 2,65D 48,058 7,862 10,000 Expondituro on: Charllable actlvltlès Costs of Generating Funds Dlre¢t charltable activity Support costs Total resources expended 7,356 65,957 1,100 74,413 7,356 75,957 1,100 84,413 5,708 68,471 1.000 75,179 10,000 10,000 Net incomingl(outgoingl resources for year Net transfars batwaen funds Nal movamant in funds 5,004 7,862 12,866 (27,121} 5,004 7,862 12,866 (27,121) Fund balances brought forward at beginning of ygar (7,608) 412,810 405,202 432,323 Fund balances Carrled forward at end of year {2,604 420,672 418,068 405.202
WHOLENESS THROUGH CHRIST Balanco Sheot As at 31 December 2024 2024 2023 Note Flxed assets 70,629 70,829 Current assets Debtors Cash at bank and in hand 351,465 351,465 339,942 339.942 Creditors duo < 1Yoar Creditors 4.026 5,369 Net current a$s9ts 347,439 334,573 Net a8Sgts 418,CIS8 405,202 FINANCED BY:. Unrestricted Fund other Funds - Designated General Fund 420.672 (2.804) 412,810 7,608 418,068 405,202 Approved by the Trustees on 2025 and signed on their behalf by Ivy Blair Trugt@8
WHOLENESS THROUGH CHRIST Notes to the Accounts Year ended 31 December 2024 Genoral Information The charty is an unincorporated organisation for public benefit registered as a charity in Scotland. The address of charity is 51 Maddiston Road, Brightons, Falkirk FK2 OJR statement of Compliance The financial statements have been prepared in Compliance with FRS 102, The Financial Fleporting Standard applicable in the UK and the Republic of Ireland the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (Charities SORP (FRS102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 <as amended), Accountlng Policles (a) Going concern There are no material uncertainties about the charity's abillty to continue. (b) Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. - No cash ftow statement has been presented for the charity (c} Judgements and key sources of estimation Unrtainty The preparation of the financi81 statements requires management to make judgements, estimates and sssumptions that affect the amounts reported. estimates and judgements are continually reviewed and are based on experience and other factors, including expectatlons of future events that are believed to be reasonable under the circumstances. Idl Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity. it is probable that the econDmic benefits associated with the transaction will flow to the charity and the amount can readily be measured. {e) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial 8ctivities to which il relates: expenditure on raising funds includes all investment management costs. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charFtable aims for the benefit of its beneficiaries, including those support costs relating to governance of the charity apportloned to charitsble activities. Governan costs comprise the independent examination, legal advice for Trustees, costs associated with Gonstitutional and statutory requirements and strategic management throughout the year.
WHOLENESS THROUGH CHRIST Notes to the Accounts (Continued) Year ended 31 December 2024 Accounting Policies (continued) (f) Fund Accounting Unrestricted funds are available for use at the discreeion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjeGted to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Ig) Fixed Assets Properties are included in the accounts at valuation, no depreciation is charged. Equipment and furniture have been written off to the income and expenditure account in the year of acquisition. Donation5 and Legacies Unrestricted Funds Restricted Funds Total Funds 2024 Donations Gifts & Gift Aid Gifts from Canada 38,736 34,789 73,525 38,736 44,789 83,525 10,000 10,000 Unrestricted Funds Reslriclod Funds Total Funds 2023 Donations Gifts & Gift Aid Gifts from Canada 42.110 42,110 42,110 42.110 Staff costs 2024 2023 Salaries and wages Social Security costs Employers Contributions to pension schemes 43,466 40,802 1,265 44,7 1,197 41,999 The average number of employees during the year was 1 {2023.' 11. No employee received remuneration of more than £60,000, Trustees do not receive remuneration for services rendered as Trustees. 2024 2023 Support costs Independent examination fee Accountancy fee 1,100 1,000 00
10 WHOLENESS THROUGH CHRIST Notes to the Accounts (Contlnuedl Year ended 31 Deoember 2024 Fixed Assets Property Cost As at 1 January 2024 Additions As al 31 December 2024 70,629 70,629 Depreciation As at 1 January 2024 Charge for year As at 31 December 2024 Net book value at 31 December 2024 70,629 Nel book value at 31 December 2023 70,629 Debtors 2024 2023 Amounts due within one year.. Other Debtors Prepayments Creditors 2024 2023 Amounts due within one year.. Accruals other tax and social security 1,100 2,928 3,154 2,215 5,369
11 WHOLENESS THROUGH CHRIST Notes to the Accounts (Continued) Year ended 31 December 2024 10. Unrestricted funds 2024 Balance at 31 Dec 2023 Balance at 31 Dec 2024 Income Expenditure Transfers Designated Funds Property Fund New Centre Fund Airfare Fund 70,S29 337,756 4,425 412,810 (7,6081 405,202 70,629 345,618 4,425 420,672 2,604 418,0 7,862 7,862 79,417 87,279 Genoral Fund 74,413 (7 ,413 Unrestricted funds (contlnued} 2023 Balance at 31 Dec 2022 Balancè at 31 Dec 2023 Income Expenditure Transfer8 Designated Funds Property Fund New Centre Fund Airfare Fund 70,629 334,098 4,425 409,152 23,171 70,629 337,756 4,425 412,810 7,608 405,202 3,658 3,658 44,400 General Fund (75,179 75,179 The Property Fund was set up to allocate within reserves an amount equal to the net book value of charty's property as in the opinion of the trustees these are non distributable. The New Centre Fund was established to set aside funds for a new centre. The Airfare Fund was established to set aside funds for airfares from the UK to WTC in Windsor, Canada to help run retreats there. 11. Analysis of Net Assets Between Funds 2024 Net Current Assets Fixed Assets Current Liabilities Total 2024 Unrestricted - General Other Funds 1,422 350,043 (4,026) {2,604) 420,672 70,629 Restricted 70,629 418,06 2023 Net Current Assets Fixed Assets Current Liabilities Totsl 2023 Unrestricted - General Other Funds (2,239) 342,181 (5,369) {7,608) 412.810 70,629 Restricted 70,629 5,369 40 ,20 12, Related Parties Trustees do not receive remuneration for services rendered as Trustees.