WHOLENESS THROUGH CHRIST ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Scottish Chaiity No. SC 037891 and England & Wale5 Charity No. 327055
TAR Wholeness Through Christ Charity Commission OSCR Period start date Monlh 01 PericKI end date Month Year 2025 Year From 01 2025 To 31 Reference and admlnistration detalls Charity namo other names charity18 known by Registered charlty number Wholeness Through Christ vC Er7gland & Wales 327055 Scotland SC037891 Charlty's prfn¢lpal address 51 Maddiston Road Brightons. Fknrk. Scouand FK2 OJR Postcode ebsite www.wholenessthroughchri$Lor9 Names of th¢ charity trustses on date ol approval of Tru$tees' Annual Report Dateè.acted if r.;bodyl e led .sl.y.ear appoint Itustee11 . Ivy Blair Derek Townshend Trustee Trustee Trustee Tnjstee Pauline Townshend Tnjstee Trustee Richard Haywood Trustee June. December Trnslee
Reference and administratlon details Independent Examiner Narrie'& Address"- Louise McAulay Nelson Gilmour Smith Mercantile Chambers 53 Bothwell Street Glasgow G2 6TB Structure, Governance and Management Type of governlng document The Trust is administered in accordance with the terms ofthe Trust Deed. Trustso recruitment and appointmant RecruTtmen( apporntrnent and renTr)val of trustees is in acLYJrdance with the Trust Deed. Objectives and activities Charitable purposes To oiFer release arKI healing through the Christian gospel. Summary of the main actlvities in relation to these oble¢ts Hohjing retreat courses for prayer ministry. Encouragement to branches of Ihe charity throughout the UK to meet the needs of the communities around them. Achievements and performance Summary ofthe main achievements of the charty during the financlal period Improvemen15 have been made in reaching financial targets this year through cutting costs and again through an increase in gifts. We conb'nue to find a sharp increase in people needing support. This has resulted in an increasing demand on the work of the charity and a greater Impact on the community around the charity's shop in Falkirk.
Financial revièw Brief ststement of the Charlty's flnances. The charity's finances have remained stable Reserves Policy Brief statement ol Ihe charity's policy on reserves 11 Is the Iruslee's polKy to hold in reserve, whe possible, monies to cover the PAYE and National Insurance costs for the year ahead and also three months wages f¢r staff. Details of any deficit Athough there was a defit in 2025. This was due to rerriving less gifts than were expected and 2150 monie$ being spent on a new property that was covered from esignaled Mnds- whh were set aside for this purpose. Howevef, a gift that was exFecled in 2025 gift arrived al the beginning of 2026 which cleared the loss and the charity exFects to remain lo a w)silNe financial posrtion going foTh¥ard. Other optional Information The charity continues to runs a charitylcoffee shop where refreshments, (home baking, coffees and leas) are provided free. The Is also no charge for other donated items in the shop, (books elc}. The shop offers a listening ear and prayer seNice, particularfy for those who are struggling with issues in their INes. Although thi5 shop does provTrde some extra income for the charity. the aim of the Shop is lo help the local Community in whatever ways we can. We regUlaY help people (through the next door supemiarket) where they can collect food for free.
ststement of Trustees, Responsibilities Charity law requires the Trustees to piepare financial slalemenls for each financial year which shows a tme and fair view of the stale of affair5 of the charity and its financial activities for that period. In preparing those financial ststemenls, the Trustees are required lo.. select suitable accounting policies and then appty then consistentty.. make judgements and eslimales that are reasonable and prudent stale whether applicable accounting standards and slalements of recomm8nded practice have been followed. subject lo any departures disclosed and explained in the financial statements.. and prepare the financial statements on the going concem basis ijnless il is inappropnate to presume that the Charity will continue In operational existence. The trustees are responsible for keeping accounting records whh disclose with reasonable accuracy al any time the financial position of the Charity and to enable them lo ensure that the financial statements comply wlh the Charity and Trustee Investment (Scotland) Act 2005 and the Charities Accounts Regulations 20Cé las amended). They are also responsible for safeguarding the assets of the Charity and hence for taking reasorbable steps for the prevention and deleclron of fraud and other irregularities. Declaration The trustees declare that they have approvgd the Ite¢s, roport above. Signed on behalf of the charlty's trustees Slgnature(s) Full name{$l Ivy Blair Posttlon (e.g. Chalr) Trustee Date 23107126
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 2025 which 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 Charities Investment (Scotland) Act 2005 and the Charities Accounts (Scotland Regulations 2006 (as amended). The Charity's Trustees consider that the audit requirement of Regulation 10(1} (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts under section M(1) (c} of the Act and to state whether particular matter5 have come to my atiention. Basis of Independent Examinerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulation 2006 (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 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 significant matter has come to my attention: l. which gives me reasonable cause to believe that in any way material respert the requirements: to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act 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
¥¥HOLENESS THROUGH CFIRIST Statement of Financl81 Activities For the year ond*d 31 Docember 2025 2024 Total Funds 2023 Total Funds Unrestricted Funds General Dosignated Restricted Notè In¢omo and Expendlturn Ineome and endowmènts from: Fee8 Gifts and Gfft Aid Interest Charitable Activities Total incomlng resourGe5 53,612 6.OC6 4.149 63.767 5.720 59,332 6,006 83.525 8.228 5,526 97,279 5.720 Exponditure on: harttable aetlvltlès Costs of G&nÈraJng Funds Direct ch8ritsble activrty Support costs New BulldirvJ Cost Total rosources expended 4,231 72.322 1,5(10 4.231 78.042 1,500 179 7.356 75,957 1,100 5.720 179 179 78.053 5.720 84.413 Net incomlnty{outgolngl rtrsources lor year Nat tranÈf¢r5 betwoon funds Nèt movement in luTrds 114.2861 (179) (14.4651 12,866 {14,286) 1179) {14,465) 12,866 Fund balances brought fonvard at beglnning of yèar P.604) 420.672 418.068 405,202 Fund balancgs carrled forward at ènd of year 16.890 420.493 403,603 418.068
WHOLENESS THROUGH CHRIST Balance Sheet As at 31 Decamber 2025 2025 2024 Note Fixed assets 264,079 70,629 Current assets Debtors Cash al bank and in hand 228 146,434 146,662 351,465 351,465 Credltors due < 1Year CdItorS 7,138 4.026 Net current assets 139,524 347.439 Nèt assets 403,603 418,068 FINANCED BY... Unrestrlctsd Fund Other Funds Designated General Fund 420,493 16,890 420.672 2,604 403,603 418,068 Approved by the Trustees on J£ JLL 2026 and signed on their behalf by Trustee
WHOLENESS THROUGH CHRIST Notes to tho Accounts Yèar anded 31 December 2025 General Informatlon The charity is an unincorporated organisation for public benefft regrslered as a charity in Scotland. The address of charity 51 Maddiston Road, Brightons, Falkirk FK2 OJR Slat8ment of Compliancè The financial slalemenls have been prepared in compliance Vth FRS 102, "The Financial Reporting Standard applicable in the UK and the Republic of Ireland", the Statement of Remmended Pract applrcable to charities preparing their accounts in accordance wlh the Financial Reporting Starkdard appIable in the UK and the Republic of Ireland IFRS 102) (Charitses SORP IFRS102)) and the Charities and Trustee Investment IScolland} Act 2J5 and the Charit*s Accounts Iscodand) Regulations 2006 las amended). Accountlng Policies Going concern There are no material ijncertainties about the charrys ability to continue. (a} (b} Disclosure exempllons The entity satisffes the criteria of being a qualtyry entity as defined in FRS 102. - No cash flow statement has been presented for the charity Icl Judgements and key sources of e51imatson uncertainty The preparation of the financial statements requires management lo make judgements, e51imales and assumptions that affect the amounts reported. estimates and judgements are continually reVIed and are based on experience and other fa¢tors, including expectations of future events Ihal are believed lo be reasonable under the clreumstances. {d} Incoming resources All incoming resources a incILed in the statement of financigl activities when entftlemenl has passed lo the charity,. It 15 probable that the etr)nomic benefits assock9ted with Ihe transaction will Itow lo the charity and the amount can readily be measured. (el Resources expended Expenditu is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully re(x)vered, and is clasSifd under headings of the slalemenl of financial activit'es to whKh it relates.. expenditure on raising funds indudes all investment management costs. expenditure on Gharilable activities includes all costs incurred by a charity in undertaking activities that further ils charrtable aims for the benefit of ils beneficiaries, including those support costs relating lo g0veMan of the charity apportioned lo Charitable activities. Govemance costs comprise the independent examination. Ial ad for TNslees, costs associated wlh constttulional and statutory requirements and str8legic management thrcrtjghout the year.
WHOLENESS THROUGH CHRIST Notes lo the Accounts {Contlnuod) Year ended 31 December 2025 Accountlng Policies {contlnued) Fund Accounting Unrestricted funds are available for use at the discrefion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmafked by the tnjstees for partular future project or commitment. Re81ricled funds are subpcted lo reslriclions on their expenditure imposed by the donor or through the terms of an appeal. Fixed Assets Properties are induded in the a(xounts al valuation, no depreciation is charged. Equipment and furniture have been wrillen off to Ihe inrne and expenditure account in the year of acquisition. io Igl Donations and L8gaclgs Unrestricted FurKJs Restricted Funds Total Fund8 2025 Donations Gifts & Grft Aid Gifts from Canaja 18,075 35.537 53,612 18,075 41,257 59,332 5,720 5,720 unresth.cl 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 Staff costs 2025 2024 Salaries and wages Employers Contributions lo pension sd)emes 42.853 3,503 46.356 43,466 1,265 44,73 The average number of employees during Ihe year was 1 (2023". 1). No employee reiVed remurwalion of more than £60,000. Trustees do not receive remuneration for servK*s rendered as TnJstee5. 2025 2024 Support costs Independent examination fee Accountancy lee 1,500 1.100 ,500 1,100
10 WHOLENESS THROUGH CHRIST Notes to the Accounts Icontlnuod) Year ended 310ecgmber 2025 Fixed Assets Property Cost As al 1 January 2Q25 Additions As al 31 December 2025 70,829 193,450 264,079 Depreciation As al 1 January 2025 Charge for year As at 31 December 2025 Nel book value al 31 December 2025 264,079 Net book value al 31 December 2024 Debtor8 2025 2024 Amounts due within one year.. other Debtors Prepayments 228 228 Creditor8 2025 2024 Amounts due wthin one year. Accruals Other lax and social security 5,325 1.813 38 1,100 2,926 4,026
WHOLENESS THROUGH CHRIST 11 Note8 to the Accounts (Continued) Year endad 31 Dècember 2025 10. {al Unrestrlctod funds 2025 Balance at 31 Dec 2024 Balance at 31 Dgc 2025 Income Expenditure Transfers Doslgnated Funds Propety Fund New Centre Fund rfare Fund 70,629 345.618 4.425 420,672 2,6041 18,06 193,45D 1193,4SO) 264,079 151.989 4,425 420,493 16,89D 03, 03 (179) General Fund 1791 178,053 232 63,767 3,767 Unrestrlctod funds (contlnuodl 2024 Balance at 31 Dec 2023 Balanc8 at 31 Dec 2024 Income Expendilure Trarksfers Dgslgnated Funds Property Fund New Centre Fund rfare FurKJ 70.629 337,756 4,425 412,810 7.608 70,629 345,618 4,425 420.672 2.604 7,862 7,862 79.417 General Fund 74,413 74,413 The Propety Fund was sel up lo allte within reserves an amount 4ual to net book valLE of the charity's property as in the opinion of the Iruslees these are non distributable. The New Centre Fund was established lo sel asmje funds for a new *ntre. A new centre was bought in the Falkirk area during the period. As designated funds spent on this purchase have now been used for the intended purpose, this expenditure has been transferred to the Propety Fund. The Airfare Funcl was established to set aside fijnds for airfares from the UK lo WTC in Windsor, Canade lo help run retreats there. 10 Ib) Restri¢ed Funds 2025 Balance at 31 Dec 2024 Balance at 31 Dec 2025 Income ExpenditUTe Transfers Consuttancy Fees 5.720 5.720 5,720) 15,720 Re5trfced Fund$ 2024 Balance at 31 D8c 2023 Balance at 31 Dec 2024 Income Expenditure Transfers Consultanw Fees 10.000 ,DOO 10.0001 10,000 The charity received relricted funds towards the cost of consultanw fees.
WHOLENESS THROUGH CHRIST 12 Notes to th& Accounts {Contlnued) Year ended 31 Dacember 2025 11. 2025 Nel Current Assets Fixed Assets Current Liabilities Total 2024 Unreslricled - General - Other Funds {9,752} 156,414 (7.138) 264,079 116,8901 420,493 Restricted ,079 46,662 7,13 403,603 2024 Net Current Ass81s Fixed Assets Current Liabililies Total 2024 Unreslrirted - General - Other Funds 1,422 350,043 {4,026} 70,629 12,6041 420,672 Restricted 1,465 26 12. Related Partles Trustees do not receive remuneration lor services ndered a5 Trustees. There are no related paty transactions lo be digdosed.