Gospel Radio Fellowship operating as GRF Christian Radio Financial Statements Year ended 31 March 2026 Charity number SC000199
GRF Christian Radio Year ended 31 Mar¢h 2026 Report of the Trustees The Tn]stees are pleased to Present their report together with the fmancial statements for the year ended 31 March 2026. STRUCTURE, GOVERNANCE AND MANAGEMENT Status of Charity Gospel Radio Fellowsbip is ft Scottish Charity (SC000199) alld is recoglltsed by HM Revenue & Customs under reference number CR40269. GRF Christian Radio is the operating name of Gospel Radio Fellowship, founded in 1948. Trustees The charity is constited as an unincory)oraied association under the direction and Control of the Operating Committee. Consequently, the members Df the Operating Con]mittee are considered tt) be the Tn]stees for the purposes of the Charities and Trnstee Investments (Scotland) A¢t 2005. The TTUStees who served throughout tbe period from l April 2025 to the date of this report are.. Margaret Tootb (Deputy Chair) (and currently Acting ChaiT) Brian Muit (Hon. Secretary) Kennedy Fraser Gillian McKinnon (Hon. Treasurer) OBJECTIVES AND ACTIVITIES Aims The ainis of thc charity are.. a. lo use broadcasting to provide education for those seeking inforniation about faith and for the advancemcnt of rcligion, in particular thc Christian faith,. b. to commission. prepare, produce, recor¢ trattsmit and distribute religious programm¢s in Scotland and in all parts of the world through brn2dcastir]g stations, Jjetworks attd such other systerns usin8 radio. television or other means of transmission. and c. to organi5c conventtons, conference5, free training COUTses and other such public or privale meetings consid¢r¢d necessary for the purwjses of obj¢cts (a) and (b) above.
GRF Christian Radio Year ended 31 March 2026 ACHIEVEMENTS AND PERFORMANCE Charitable activities In accordance with the above charitable objectives. GRF continues to produce and record radio programmcs and podcasts alld to distribute these throughout the world. Programming We produced 17 'smallVOICE' podcasts in the period this report covers (April 2025 - March 2026). Thc8¢ podcasts comc in two different forn]ats - one a two-handed conversational podcast which occasionally features a guest 'conversation parther the second is an interview feattwe usually recorded on location. The first strand continues to be presented by team members Holly and and is rccordcd monthly. As reported last ycar, wc rcsponded to feedback from listeners to restore th¢ po(kast to a fOrnl more like a 'magazine' programme. with different fcatur¢s and ¢l¢ments. There is llow usually a review element (books. podcasts. t¢levi5ion and films) as well as an opporttmity to dig deeper illto a topical or spiritual issue. We have developed th¢ iu¢lusion of '¢onversation partllers. for particular tI)PlCs. This year, w¢ welcomed fow such conversation parthers. The response from listeners to these ¢l)ang¢s bas been positive and encouraging. Following the success of the thematic 'arc' for our podcasts in 2024-25 (wkn'ch was'teC1ology, and 'polities' in thc contcxt of faith). for 2025 we adopted the theme of 'conv¢rsatious across dividcs,. We also continued our discussions about Spiri81 prnctices, mostly tied in with & particular Christian season. Sampl¢ tQPiG5 during thc past ycar have included: Science and faith working together in the service of the Kingdom of God (with conveLsation Parther Dr Gavin Merrifield from Christians in Science); Review of TV programmes 'Pilgrimage' and 'Race Across the World, and the new und¢rstslldings tbat Can emerge as the participants engage in conversations about challenges or diff¢r¢nt pers¢tiVeS. Review of 'Don't forget we a her¢ forever., LamOrI Ash's bcst-selling book which explores a new gencrdtion's search for meaning, particularly through Cbristiall f&ith (conversation parther Rev Roz Lawson, Assistant Chaplain at the University of Gl&sgow)' Discussion exploring kiDdnes5 as an act of courage tOugh the new autobiographies written by Jacinda Ardern (fornier Prin]e Minister of New Zealand l Aot¢aroa) Nicola Sturgeon (former FiTSt Minister of Scotland). Conversation on the theme of 'could w¢ som¢tim¢ do with a bit of righteous anger?. (Conv¢rsation partner Rev Davc Tomlinson)" and Review of U2's fjrst new songs in ten years. 'Days of Ash. which were published on Asb Wednesday and are full of theology about justice and peace (and righteous anger!). Thc second strattd continucs our popular 'small voice of the month, interview feature, where we highlight individuals or groups and organisations that are sm&ll but making a big difference, oftcn motivated by a lively faith and a commitment to the welfare of otbers. This, too, continues to have very
GRF Christian Radio Year ended 31 March 2026 positiv¢ feedback from listeners, and is organised and presented by tcam mcmbcr, MargareL There have been six of these podcast feattwes in this reporting year including featwes on: 'Prisoners Week, in Scotland and the work of Bethany Christian TNst in the rehabilitation of offenders and reintegration into society. Two clwities based in Scotland which are funding education for disadvantaged gir18 and young women in Malawi" Int¢rvi¢ws with those on the front line of supporting the dignity of asylum-seekers. and Those who &re changing lives through the Family Centre within Polmont Prison and Young Offenders Institution. Both these podcast strands are backed by GRF'S production and tecknical teams, and we are particularly pleased at the high quality of sound recording achieved. We continue to revise and review the Stsctte, tone and content of these podcasts. This has been through collat5ng respoll5cs from listeners and othcrs, and tbrough team reflection. The smallVOICE podcast re&ch¢s a committed audience via its dedicated websile at www.$mallvoice.org.uk and througb podc2St apps. Ii has a worldwide audieree on]ine. although most of our listeners ore based in Great Britain, Ireland and North America. Audience We alwtys encourage ITStener engagement and listeners ere invited to comment about our podcasts on the srnallVOICE podcagt website or on our Facebook Page. Our Substack presen¢e (email and web) has been developing well and is designed to provide additional material to the podcasts. wovided by presenters Darren and Holly. GRF Team For the programme preparatio pro(luction and recording of the fwst podcast strand, the team continues to meet on Zoom. For thc sccond podcast straJ)d, a solid-state portable rccorder is used for the interviews. The bome Te¢oTdinE is facilitsted by good-spec equipment purchased for the presenters. When we have a 'conversation partner, we liaise with that person to achieve the highest-possible techy)i¢al standards in their own home environmcnt. We meet in person for program planning and programme production discussions and also for the team to meet socially. Technical We continue to review and revise, as neede4 the te¢lmical aspects of recording and editing. Supportlng actlvltles GRF will endeavour to make available, on requesL free broadcast training opportuThities to young pcoplc. Wc kccp ill touch with supporters by email and st (atl GDPR compliant). We also publicise our activitics alld network with others via social media.
GRF Cbristian Radio Year ended 31 March 2026 Financi81 Review As of 31 March 2026 the cash r¢serv¢s available amounted to £26.143. This Tepresents a small iNcrease from the previous year. In pr¢vious y¢ar5 th¢ TSt¢¢$ have r¢port¢d continuing low overh¢ad costs, du¢ to the prevailing circumstances. Pairynents, where appropriate, are made available to musicians and singers for their contributions made to the smallVOICE podcasL This can include repeat fees. Nevertheless, payments currently remain low. Receipts have experien¢¢d an illcrease in this financial year, specifically in the category of Trus¢ Donations. tncom¢ T¢mains h¢althy and includes general donations from supporters and SLWPOrt from trusts. Gift Aid also contributes to this figure. The operating sutplus for this year is £848. The Trustees consider the financial position to be broadly stable. They consider that the current funds provide a sound flljancial basis to cover Current essential ¢osts and to meet potentiat costs for premiscs, rcntal and cquipmcllt. Thc Tru5tces continuc to closcly mollitor thc fmaucial position. Reserves Policy The TnLStees aim to have unrestricted cash reserves available which would be sufficient to meet likely. expected expenditure over the coming six months to one year. Th¢ ullrcstrictcd cash available at 31 March 2026 was £26.143. Premises. The current simation r¢maills unchang¢d. SiLlC¢ va¢ating our previow studto pr¢mis¢s in the sumD]er of 2018, and until the stsrt of the COVID-19 he&th emergency, the team had been renting space within the offices of the Diocese of Glasgow and Galloway of the Scottish Episcopal Church just off George Sq]Jare in Glasgow city centre. The team continues to keep under review the possibility of re-estsblishing a physical base that would be appropriat for the ¢urrent ¢ircumstances. Th¢ Quent cash reserves. referred to above. ar¢ being held to ensure that all options are able to be taken into consideration without financial risk. Trustees, Responsibilities Th¢ Tnte¢S are responsible for k¢¢ping wop¢r a¢¢ounting records that enable them to comply with the Charities and Trustcc Investhient (Scotland) Act 2005 and the Charities Accounts (Seotland) Regulations 2006. The TrustC¢s also have general responsibility for taking such steps as are reasonably open to them to safeguard the Fund's assets and to prevent and detect fraud and other irregularities.
GRF Christian Radio Year ended 31 March 2026 Independent Examiner The Trustees have re-appointed Jemirfer Irvine CA of Bell Barr &nd Company (Milngavie) to cany out the independent examination of these financial statements. On behalf of the Trustees Brian Muir Tntstee and Hon Secrelary 2026 Charity Informatlon GRF Christian Radio PO Box 16927, Glasgow G119GN ¥w..org.llk U5LK ScottFth Cthtty Re8ulalor www.oscr.or&uk Founded 1948. Registwed Scottisb Ch4fity sco)199 GRFChri%tian Radio IE the LyeratiDg narne of GoylRadio Fellowsbip RqJ.stI Char SC000199
GRF Christian Radio Year ended 31 Marcij 2026 Independent Examinerfs Report to the Trustees of The Gospel Radio Fellowship I report on the accounts of thc cbarity for thc year cndcd 31 March 2026, which are set out on pages 7 to Respectlve responslbllltles of trustees and eyaminer The charity's trustees are responsiblc for tbe prepardtion of the accounts in accordancc with thc tcrm5 of thc Charitics and Trustcc Invcstmcnt (Scotland) Act 2005 and the Charities Accounts {Seotland) Regulations 2006 {as amended). The charity trustees consider that the audit requirement of Regulation 10{1 ) (d) of thc AccouTLts Rcgulations d0¢5 Tjot apply. It is Tny responsibility to cxaminc th¢ accounts as required under section 44(1) (¢} of th¢ Act and to state whether particular matters have come to my attention. Basis of Independen¢ examiner'5 Statemellt My examination As carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includcs a rcvicw of thc accounting rccords kcpt by thc charity and a comparison of the accounts presented with those records. It also includes ¢onsiderdtion of any unusual items or disclosures in th¢ accounts, and s¢¢ks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not cxpres5 an audit opinion on the view given by th¢ ac¢outitS. Independent examiner's Statement In the course of my examinatioL), no matter has come to my attention which gives me reasonable cause to belicve that in any matcrial respcct the requiremellts". 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 tbe accounting records and comply with Regulation 9 of the 2006 Accounts Regulations hayc not bc¢n m¢L 2. to which, in my opinion. attention should be drawll in order to enable a proper ullderstsnding of the accounts to be reached. Jcnnifer Irvine CA Bell Barr & Company 2 Stwart Street, Milttgavic Glasgow G62 6BW 0141956 4454
GRF Christian Radio Receipts & Payment5 account Year ended 31 Morch 2026 2026 Restricted 2025 Unrestrlcted Total Receipts General donations linc. gift aided) TrLbSt donations Interest 1,050 4,0 278 257 1,050 4,000 278 257 1,020 2,100 413 207 Tax recovery Miscellaneous Totsl receipts 5,585 5,585 3,740 Payments Storage Insurance Internet and podcast Postage, printing and stationery Programme costs Equipment Miscellaneous Independent Examiner'5 fee 1,440 1,628 1,440 1.578 1,628 686 519 iio 90 519 iio 90 424 118 2,622 264 264 258 Total payments 4.737 4,737 7,138 Surplu5/{Deficit?fvr the year f3,398J Cash at bank at start of the year 25,295 25,295 28.693 Cosh at bank at endof year 26,143 26,143 25.295
GRF Christian Radio Year ended 31 March 2026 GRF Christian Radlo Sta6ement of Balances at 31 March 2026 Unrestrlcted Fund £ 25,295 Restrlcted Fund £ Total 2026 25.295 848 Total 2025 Fund5 Reconcliation Cash at Bank and in Hand 31.03.25 5urplusllDeficitl for year Cash at Bank and In Hand 31.03.26 13,398J 25,295 26,143 26,143 2026 2025 Funds Unrestricted funds Restrlcted funds Total f unds 26,143 25,295 26.143 25,295 Approved by the Tnjstees and signed on their behalf: Brian Muir Hon. Secretory 2026 Trustee Remuneratlon No Trustee received any remuneration dLtring the year12025.. nill. No Trustee incurred any costs on appropriate tralning and education actlvities during the year12025: nill. GRF has an insurance policy in place to coverTnJstee Indemnity Insurance for its trustees.