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2025-04-05-accounts

CA

APPENDIX 3

’ Independent examiner s report on the accounts V2

trustees/members of Report to the Charity name

Society in Scotland for Propagating Christian Knowledge
Registered charity SC SC000270
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
to
06
April
2024
05
April
2025
Set out on pages (remember to include the page
numbers of additional sheets)
Respective
responsibilities of
trustees and examiner
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.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement 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, I do
not express an audit opinion on the viewgiven bythe 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, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
s to be reached.
Signed:** Date:
05/01/2026
Name:
Relevant professional
qualification(s) or body
(if any):
CA (Institute of Chartered Accountants of Scotland)
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

** OSCR will accept digital or typed signatures

APPENDIX 3

Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose

N/A

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|__| Trustees’ Annual Report for the period
_| ___ Period start date Period end date
From Day | Month | Year |
| Day | Month | Year _
| 06 April 2024 | To 05 April 2025
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Scottish Charity Regulator

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Society in Scotland for Propagating Christian Knowledge Other names charity is known SSPCK by Registered charity number $C000270 Charity’s principal address

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| |
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Names of the charity trustees on date of approval of Trustees’ Annual Report

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Trustee . Dates acted if Name of person
name Office (if any) not for whole year (or body) entitled to
appoint trustee (if any)
Secretary
ear TC—~—SsSCSCSCSC”S
|
.
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1

APPENDIX 1

Reference and administration details

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Names of all other charity trustees during the period, if any, (for example, those who resigned part way
through the financial period)
acted if not for whole year
rrame = = = Dates actedifnotforwhole year
Structure, governance and management
Type of governing document Royal Charter dated 18 August 1709
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Trustee recruitment and appointment Trustees are appointed as necessary, with no defined period of service. The induction process involves awareness of a Director's responsibilities, the governing document, administration procedures, and the history of the charity. A new Director should receive a copy of the previous year's accounts and also an extract from the Charities and Trustee Investment (Scotland) Act 2005 relating to the duties and responsibilities of running a charity.

Charitable purposes

The Home Fund: > For resourcing mission within Scotland, principally the Highlands & Islands.

The Foreign Fund:

The training and education of Christians in Commonwealth countries overseas, aimed to equip them for service in the mission and outreach of the church.

Summary of the main activities in relation to these objects The Directors meet biannually to agree on disbursements. The Directors have a policy of making donations to those they feel require most support and whose purposes fall within the spectrum of the Society's objectives.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial During the year the Trustees made grants of £45,604 (2024; period £28,800) to organisations which accorded with the aims and objectives of the Society, with individual awards ranging from £1000 to £9,555.

Brief statement of the charity’s policy __ It is the policy of the Directors to distribute all the annual on reserves investment income in the form of grants or donations. It is anticipated that any surplus incoming resources at the close of the account would be distributed in the following year. Details of any deficit There is none. Donated facilities and services (if any) |None

3

APPENDIX 1

Other optional information

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The trustees declare that they have approved the trustees’ report above.
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Signed on behalf of the charity’s trustees
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Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
Position (e.g. Chair) | Chair
Date 04/12/2025
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4

Enter SC No. below SC000270

APPENDIX 2

Enter charity name below

Society in Scotland For Propagating Christian Knowledge

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from
06
Day
April
Month
2024
Year
to Day
05
Month
April
Year
2025
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations - - - - - - -
Legacies - - - - - - -
Grants - - - - - - -
Receipts from fundraisingactivities - - - - - - -
Gross tradingreceipts - - - - - - -
Income from investments other than
land and buildings 15,306 11 11,696 27 27 27 27,002 26,557
Rents from land & buildings - - - -
Gross receipts from other charitable
activities - - - -
- - - -
A1 Sub total A1 Sub total 15,306 11,696 11,696 - - - - - - - 27,002 27,002 27,002 27,002 26,557
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
181,236
148,218
A2 Sub total 181,236
148,218
-
Total receipts 196,542
159,914
-
~~——~~
-
-
-
-
-
-
-
329
329,454
356,456
-
329
329,454
356,456
-
329
329,454
356,456
-
329,454
329,454
356,456
45,148
45,148
71,705
A3 Payments
Expenses for fundraising activities - - - -
Gross trading payments - - - -
Investment management costs 4,691 3 3,678 8 8 8 8,369 8,119
Payments relating directly to charitable Payments relating directly to charitable
activities - - - -
Grants and donations 23,135 22 22,469 45 45 45 45,604 28,800
Governance costs:
- - - -
Audit / independent examination - - - -
Preparation of annual accounts - - - -
Legal costs - - - -
Other Other441 309 309 750 750 750 750 250 250
- - - -
**A3 Sub total ** 28,267 26,456 26,456 - - - - - - - 54,723 54,723 54,723 54,723 37,169
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
159,657
135,945
A4 Sub total 159,657
135,945
-
Total payments 187,924
162,401
-
~~—————~~
-
-
-
-
-
-
-
295,602
295,602
350,325
-
295,602
295,602
350,325
-
295,602
295,602
350,325
-
295,602
295,602
350,325
37,569
37,569
74,738
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
8,618
2,487)
(
-
-
6,131
3,033)
(
-
8,618
2,487)
(
-
-
6,131
3,033)
(
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