YOKER EVANGELICAL CHURCH
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
REGISTERED CHARITY NUMBER: SC001118

YOKER EVANGELICAL CHURCH
CONTENTS
Page
Eldership and Professional Advisers
Eldership Report
2to5
Independent Examiners, Report
statement of Financial Activities
Balance Sheet
Notes to the Accounts
gto15

YOKER EVANGELICAL CHURCH
ELDERSHIP AND PROFESSIONAL ADVISERS
REGISTERED CHARITY NUMBER
SC001118
BANKERS
CAF Bank Ltd.
PO Box 289
Kings Hill
West Malling
Kent
ME194TA
INDEPENDENT EXAMINER
elson
ilmour
Mercantile Chambers
53 Bolhwell Streel
Glasgow
G2 6TB

YOKER EVANGELICAL CHURCH
ELDERSHIP REPORT
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ORGANISATIONAL STRUCTURE
The objects of the Church are the preaching and teaching of the Gospel and the
Scriptures to old and yourtrJ, and of the doctrines of the Church.
At the Annual General Meeting of the Church the membership elect or re-elect
Paslor, Administrator, Treasurer, and the Eldership consisting of these offi￿ Bearers
and not less than three other members. Wrth regard to the Offi￿ of Pastor, re-election
will be assumed, without any fonnal decision to that effect, unless the members or the
serving Pastor give notice of their unwillingness to support re-election, for whatever
reason, and such notice shall be given at least six months previously at a meeting of
the Church.
The Elders lake all dec
delegated to the Pastor,
induction and training of neiN elders.
rn
the Church. Day to day pastoral care is
e existing elders are responsible for the
LEGAL AND ADMINISTRATION DETAILS
Yoker Evangelical Church is govemed by a Constitution last amended on October
2019. A Scottish Charttable Incorporated Organisation (SCIO) was incorporated on 22
March 2023 Cfoker Evangelical Church, SC052428) and the assets of the Church
were transfe￿ed to this as of 1 April 2024.
The Office holders set out below have held Offi￿ during the whole of the period from
1 April 2023 to the date of this report unless othepwise stataj.
REVIEW OF FINANCIAL POSITION
The Church had a surplus of £342,744 for the year {2023'. deficit £9,689) and this has
been transferred to reserves. The Church received legacies of £363,280 duiing the
year. These have been designated for the renovation of the church building which
stsrted in April 2024. £23,946 was spent on the renovation in the year ended 31 March
2024. An additional £507k has been spent subsequent to the year end in the new
SCIO and this spend has been paKI for out ofthe legacies re￿ived, other reserves of
the Church and donations in the new SCIO.
The principal source of funding is donations (including legacies)
Both the level of activity and the year end financial posrtion were satisfactory.

YOKER EVANGELICAL CHURCH
ELDERSHIP REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
DEVELOPMENTS. ACTIVITIES AND ACHIEVEMENTS
In this past year we have continued to glow logelher. Much of this year has been
focused on planning our renovation,. to improve the building, increase our capacity
and fix various rLX)f and structural problems. We had a huge shortfall in funds for the
work required but were hugely blessed by a large bequest which makes our plans
viable, the work will begin in April 2024.
Though our building is important, we remembèr thal our focus remains to love and
serve our community and one another as we grow together with Jesus. We meet on
Sundays to Worship God and to be challenged and encouraged by the Bible. Our
other midweek ministries continue to help Christians to grow in their relationship with
God, as well as to prodaim the good news of Jesus to those who do not yet follow
him.
Below our ministries are grouped into two categories.
Church Disci
leshi
Ministries:
Sunday Morning Worship servi￿ wrth Sunday Schwl for children
Sunday 5pm servi￿ with meal together afteThvards.
Midweek Meeting - This is etther a Prayer Meeting or Visrting Speaker.
Saturday cOnferen￿S - On￿ a month through the winter.
We continue to encourage more infomial discipleship. Encouraging people to meet
with friends lo study the Bible and pray.
Commun.
focused ministries
As a church we want to tell people about Jesus al the same time as being a positive
presence in the community. The ministries wth this focus a￿.
Café Emmaus
The Women's Meeting
Church Youth
A Toddler Group called 'Noah's Atk..
School Chaplaincy - Knightswood Secondary and Ctyde Primary
All of this we do for the Glory of God and for the go(Kl of Yoker and the World.

YOKER EVANGELICAL CHURCH
ELDERSHIP REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
ELDERSHIP RESPONSIBILITIES FOR THE ACCOUNTS
The Eldership are required to prepare accounts for each financial year which give a
true and fair view of the slate of affairs of the Church and of the sutplus or deficit of
the Church for that year. In preparing the accounts. the Eldership are required to:
Select suitable accounting policies and appty these consistently"
Make judgements and estimates that are reasonable and prudent.
State whether applicable accounting stsndards have been followed, subject to
any material departures disclosed and explained in the accounts" and
Prepare accounts on the going COn￿M basis unless tt is inappropriate to
presume that the Church will continue to operate.
The Eldership are responsible for keeping proper accounting records which disclose
with reasonable accuracy atanytime the financial position of the Church and to enable
them to ensure that the accounts comply with the Charities and Trustee Investment
(Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They
are also responsible for safe-guarding the assets of the Church and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities
RISK MANAGEMENT
The Eldership has assessed the major risks to which the Charity is exposed, in
particular those relaled to the operalions and finances of the Church and are satisfi8
that systems are in place to mitigate our exposure to the major risks.
INVESTMENT POLICY
The Eldership has considered the rnost appropriale policy ft)r investing funds and has
found that an interesl bearing deposrt account gives the level of securty and flexibility
that the charity currently requires.
RESERVES POLICY
The Eldership has established a policy whereby the surplus on the General Account,
the Missionary Account and the Special Purposes Account should be disbursed each
year. The decision as lo how the fiJnds should be disbursed is taken at the Annual
General Meets'ng. The Eldership believes that they have sufficient regular income to
support the core activities of the Church. Monies re￿iVed in excess of this allow the
Church to support missionary work throughout the world.
The free reserves (excluding amounts invested in fixed as*ts and those designated
for other purposes) of the Charity amount to £32.822 {2023.. £67.912).

YOKER EVANGELICAL CHURCH
ELDERSHIP REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
INDEPENDENT EXAMINER
as appointed as Independent Examiner for the ensuing year.
Approved by the Eldership on 11 November 2024 and signed on their behalf by:
Elder and Trustee

YOKER EVANGELICAL CHURCH
INDEPENDENT EXAMINERS, REPORT TO THE ELDERS
YEAR ENDED 31 MARCH 2024
I report on the financial statements of the charity for the year ended 31 March 2024 which
are set out on pages 7 to 13
Respective responsibilities of elders and examiner
The Charity's elders are responsible for the preparation of the financial statements in
accordance with the terms of the Charities and Trustee Investment {Scollandl Act 2005
and the Charities Accounts {Scotland} Regulations 2006. The charity's elders consider
that the audit requirement of Regulation 10111 (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 stale whether particular matters have come to my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts
(Scotland) Regulations 2006. An examination includes a review of the accounting records
kept by the charity and a comparison of the financial stalements presented with those
records. It also includes consideration of any unusual items or disclosures in the financial
statements, and seeks explanations from the elders Con￿rning 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 financial
statements.
Independent examiner's ststement
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 aspect the
requirements..
to keep accounting records in accordance wilh Section 44{11(al 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 8 of the 2006 Accounts Regulations
have not been met, or
2. lo which, in my opinion, attention should be drawn in order to enable a proper
understanding of the financial statements to be reached.
Independent Examiner
Nelson Gilmour Smith
53 Bothwell Street
Glasgow
G2 6TB
r21111

YOKER EVANGELICAL CHURCH
statement of Flnanclal Actlvities
For the year ended 31 March 2024
2024
Totsl
Funds
2023
Tolal
Funds
Unrestricted Funds Restricted
General Other funds
Funds
Note
Incom8 and Expendlture
Income and endowments from:
Donations
Legacies
Interest
Other
Total Incomlng resources
13,575
363,280
5,744
72,139 76,203
363,280
25,000
5,744
834
58,564 382.599
441.163 102,037
Expendlture on:
Charltable activities
Direct charitable acb'vity
Support costs
Total resources expended
21,762
1,020
22,782
75,837
97,399 110,766
1,020
960
98,419 111,726
75,637
Net Incomlngl{outgolngl rosources
for year
Net transfer5 between funds
Net movement In funds
35.782 3(K.962
70,872
70,872
(35,090) 377,834
342,744
(9,689)
342,744
(9,689)
Fund balances brought forward
at beginning of year
67.912 286,460
354,372 364,061
Fund balances carried forward
at end of year
32,822 664,294
697,116 354,372

YOKER EVANGELICAL CHURCH
Balance Sheet
As at 31 March 2023
Note
2024
2023
Fixed assets
184.314
165,964
Current assets
Debtors
Cash at bank and in hand
10.619
503,430
514,049
13,607
175,761
189,368
Credltors due < 1Year
Creditors
1,247
960
Net current assets
512,802
188,408
Nat assets
697.116
354,372
FINANCED BY:_
Unrestrlcted Fund
Other Funds
- Fixed Asset
- Other
General Fund
10
10
184,314
479,980
32,822
165,964
120,496
67,912
697.116
354,372
Restrlcted Funds
New Building Fund
697,116
354,372
Approved by the Eldership on 11 November 2024 and signed on Iheir behalf by
Treasurer

YOKER EVANGELICAL CHURCH
Notss to the Accounts
Year ended 31 March 2024
General infomiation
The Charity is an unincorporated organisation for public F￿nefft regislored as a
charity in Scotland. The address of charity is 2420 Dumbarton Road, Glasgow.
G14 OQL
statemant of Complianc
The financial statements have been prepared in compliance with FRS 102, 'The
Financial Reporting Standard applicable in the UK and the Republrc of Ireland.,
the Statement of Recommended Practi￿ applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the
UK and the Republic of Ireland (FRS 102}{Charilies SORP (FRS10211 and the
Charities and Trustee Investment (Scolland} A¢t 2005 and the Charilies
Accounts IS(x)tland) Regu￿tionS 2006 las amended).
Accounting Policl8s
lal Going concorn
A Scottish Charid)le Incorporated Organisation {SGIO) was incorwated on 22 March 2023
(Yoker Evangrlical Church, SC0524281 and the assets of the Church were transferr
lo this SCIO as of 1 ￿ri1 2024.
(b) Disclosure exemptions
The entity satisfies the criteria of t￿ng a quali￿ng entity as defined in FRS 102.
- No cash flow statement has been presented for the ch8rtty
{c) Judgements and key sources of estimation uncertainty
The preparation of the finanaal statements requi￿5 management to make
judgements, estimates arml assumptions that affect the amounts reported.
estimates and judgements are corrtinually rev￿v￿d and are based on experience
and other factors, including expectations of fijture events that are belreved lo be
rea80n8ble under the circumstances.
{d) Incoming resources
All incoming resources are included in the statement of financial actwiknes when
enlitlement has passed lo the charity. it is probable that the econom￿ beneftts
associated wth the transaction will flow to the charity and the amount can readily
be measured.
(e) Resources expended
Expenditure is recognised on an accruals basis 88 a Ikqbilty is incurred.
Expenditure includes any VAT which cannot be recovered, and is classrfied under
headings of the statement of financial activri￿S to which it relates..
expenditure on rai￿ng funds includes all inve5trnent management costs.
expenditure on charitable a¢tNities includes all costs incurred by a charity in
undertaking activities that further its charitable aims for the benefit of its beneficiaries,
including those support costs relating to govemance of the Charity apportioned to
charitable activities. Governance costs comprise the inde￿ndent examination,
legal advice for Tiustees, costs associated with constitutional and statutory
requirements 8nd Strateg￿ management throughoul the year.

10
YOKER EVANGELICAL CHURCH
Notes to th• Accounts (Continued)
Year ended 31 March 2024
Accountlng Poll¢ies (contlnuedl
lfj Fund Accounting
Unrestricted funds are avai18ble for use at Ihe discretion of the Iwslees in furtherance of
the general objectives of the charity.
Designaled funds are unresthcted funds earma￿￿* ty the trust￿ for pa￿UJIar future
project or commitment.
Reslricled funds are $ubje¢ted to restrictions on their expenditure imp)sed by the donor
orthrough the terms of an appeal.
(g) Fixed Assets
Buildings constructed on leasehokl larKI are induded at cost and depreaated over the shorter
of 50 years and the remaining life of the ￿aSe. Historrcalty equipment and furniture have
been written off to the income and expenditure account in the year of acquisition. In future
all additions over £1,000 wtll be capitalised.
(h) Depreciatton
Depreciation is cakulated to write off the cost ths estimated residual value of fixed assets
on a slraighl-line basis over Iheir estimated usefijl lives. Depreciation has been charged as
follows..
Leasehold Building
2%
Fumiture & fittings
20%
(l) Penslon costs
The charity provides for a defined conlributh)n pens￿￿ scheme for employees. The assets
of the scheme are hehj separatety from those of the charity. The annual o)ntribLrtions
payable are charge to the Statement of Financial Aclivty.
Direct Charitsble Activity Expenditure Includes:
2024
2023
IAII expenditure relates to one actNty)
Gifts (see note 12)
Speakers & Singers
Eldership remuneration
Pastovs salary
Paslols pen￿on
Pastorfs Assistant's salary
Pastorfs Assistant's pension
Adminislratovs salary
Ernployers Nl
Electri(xty
Repairs
Depreciation
12,728
2.743
12,407
3,277
G Ferguson
31,626
949
25,301
759
6,597
636
3,384
364
5,596
1,006
9.105
273
6,997
E Goodall
J Br¢ywn
312
5,596
The average number of employees during the year vR$ 2.5 {2023: 31.
No employee received remuneration of more than £60.CKKI.
mem1￿$ of the Eldership do not receive remuneralTron for Servi￿ rer)dered as Elders.
Remuneralion is paid to the Pastor, Pastovs Assistant. Administrator and members of the Eldership
for pastoral and adminstralive Services provided (see above}.

11
YOKER EVANGELICAL CHURCH
Notes to thè Accounts {Contlnved)
Year ended 31 March 2024
2024
2023
Support costs
IrKlependenl examination fee
Accountancy fee
1,020
960
Flxed Assets
Leasehold building$
New Buildir*Jl
EXtenS￿n Renovation
Furniture &
Fittings
Total
Cost
As at 1 April 2023
Additions
As at 31 2024
279,815
2,593
282,408
23,946
306,354
23,946
23,946
279,815
2,593
Depreciation
As at 1 April 2023
Charge for year
As at 31 March 2024
113,851
5,596
119,447
2,593
116,444
5,596
122,040
2,593
Nel book value at 31 March 2024
160,368
23,946
184.314
Net book value at 31 March 2023
165,964
165,964
Debtors
2024
2023
Amounts duewithin one year..
Income Tax Receivable
10.619
13,607
Creditors
Amounts due wthin one year..
Independent examinalK)n fee
Pension
1.020
227
47
960

12
YOKER EVANGELICAL CHURCH
Notes to the Accounts (Continued)
Year ended 31 March 2024
Restrided funds
2024
Ba￿n￿ @
31 Mar 2023
Balance @
31 Mar 2024
In￿me Expenditu
Transfers
New Building fund
2023
Balance @
31 Mar 2022
Balance @
31 Mar20232
Income Expenditure
Transfers
New Building fund
10. Unrestricted funds
2024
Balance @
31 Mar 2023
Balance @
31 Mar 2024
Income Expenditure
Transfers
Fixed Asset funds
Extension
New Building
Renovation
22,256
143,708
(1.712)
{3.884)
20.544
139,824
23,946
184,314
23,946
23.946
165,9fA
5,596
otharfunds
McGregor Trust
Building mainlenance
Special purposes
Missionary
Media Ministry
PrEe8
Social fvnctions
Sunday School project
Mrss Gibson Bequest
Salary
Inland revenue
Unused legacy
Renovation Fund
Children's Misslon
Women's meeting
Sunday Sch￿1
Special projects
Café Emmaus
Noah's Ark
459
13,731
459
13,539
120
734
2.945
(312)
{818)
(11.529)
(23)
(2011
(2,520)
84
8.584
147
130
70
6.099
225
131
{3,579)
(225)
267
(41,2701
(10,9281
41,003
11,155
1369.024)
373,818
227
369.024
915
,892
465,625
1,439
188
{1,370)
(412)
(69)
224
(15.0001
{45)
1131
46,926
70,872
15.000
519
315
382,599
58,564
1474}
{1841
0,041
(22.782
98.419}
120,496
67,912
479,980
32,822
69
Goneral Fund

13
YOKER EVANGELICAL CHURCH
Notès to tho Accounts (Continued)
Yèar ended 31 March 2024
10. Unrestricted funds
2023
Balance @
31 Mar 2022
Balance @
31 Mar 2023
Income Expenditu
Transfers
Flxed A88et funds
Extension
New Building
Fixtures & fittings
23,968
147,592
11.712)
{3,8841
22,256
143,708
171,560
{5,596)
165,964
Other funds
McGregor Trust
Building maintenance
Special purposes
Missionary
Media Ministry
Prizes
Social functions
Sunday School projeiA
Miss Gibson Bequest
Salary
Inland revenue
Unused legacy
New Building fund
Children's Mis￿on
Women's meeting
Sunday SchcM)I
Special projects
Café Emmaus
Noah's Ark
459
13.995
459
13,731
100
417
3,082
(364}
{562)
110,930}
145
147
147
1250)
{4,616)
{336)
113
378
67
114,842)
50,491
14,940
125.834)
8,464
4,238
269
14,842
267
369
(50.491)
(15.309)
267
25,834
40
82,388
90,892
1.408
(1.408)
{194)
15,OiXI
15,000
903
347
36,623
65.414
{606)
(297)
127.813
64,688
85,413
(20,7171
11.7
41,473
41,473
120,496
67,912
54,372
General Fund
The Fixed Asset Funds were set up to alkThte wilhin resetves an amount equal to the net b￿k value of
charity's r￿ed assets as in the opinion of the eklers these are non distributable.

14
YOKER EVANGELICAL CHURCH
Notès to thé Accounts (Contlnuedl
Year ended 31 March 2024
11 Analysi5 of Net Assets Between Funds
2023
Net
Current
Assets
Fixed
Current
Liabilities
Total
2024
Unrestricted- General
- Other Funds
34.069
479,980
(1,247)
32,822
664,294
184,314
Restricted
514,
2023
Net
Current
Assets
Fixed
Current
Liabilities
Total
2023
Unrestri¢t&J- General
- Other Funds
65,597
128.173
{960)
64,637
294,137
165.964
Restricted
58,774
12 Gifts
During the year the following gitts were rnade:
2024
Gener81 Account
Fk)wers
55
Special Purpose Account
Gift-Ewan & Pamela Gcodall
Bil￿e8 for Hannah and Shona
Baptismal Gifts
Specific Gifts
337
37
410
Miss￿ary Account
Christian Aid
Glasgow City Mission
Hope Church Aviemore
Hope for Glasgow
Mercy Ships UK
OMF- M&J Paterson
Open Air Mission
Torch TTusl
D Malcom - Turkey
YFC- Miss S Blair SupFQrt
200
650
2,000
2,060
520
3,119
100
650
130
2,100
Pnzes
Christrnas Party Gifts
201
Total clf
12,603

15
YOKER EVANGELICAL CHURCH
Notes to the Accounts Icontlnued)
Year ended 31 Mar¢h 2024
12 Gifts Icontinuadl
During the year the following gifts were made:
2024
Total blf
12,603
Women's Meeling
Gifts
Noahs Ark Baby & Toldler Gmup
Christmas Gifts
65