Auldhouse Community Church Trustees’ Annual Report and Financial Statements For the year Ended 31st December 2025 Scottish Charity Number: SC001443 Auldhouse Community Church Trustees’ Annual Report SC001443 ## Contents _**Trustees’ Annual Report ________________________________________________________ 3**_ **Reference and Administrative Information ___________________________________________ 3 Structure, Governance and Management _____________________________________________ 4 Objectives and Activities ____________________________________________________________ 5 Achievements and Performance _____________________________________________________ 6 Financial Review ___________________________________________________________________ 12** _**Independent Examiner’s Report _______________________________________________ 14 Statement of Financial Activities_______________________________________________ 15 Balance Sheet ________________________________________________________________ 16 Notes to the financial statements ______________________________________________ 17**_ Page 2 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 ## **Trustees’ Annual Report** ended 31st December 2025. The report has been prepared in accordance with the charity’s trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the charities Accounts (Scotland Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP (FRS102)) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1 January 2019) ## **Reference and Administrative Information** Charity Name Auldhouse Community Church Also Known As ACC Scottish Charity Number SC001443 51 Netherauldhouse Road Principal Office Glasgow G43 2XG Website www.auldhousecommunitychurch.org Trustees at date of approval of the report Alison Devenish Anne Lewis Peter Marriott Adrian Smith David Smith (Treasurer) Chris Stewart (Chair) Leadership Team Stuart Blythe Alison Devenish Davie Harper Linzi Harrow David McNaught Shahrzad Shamzedin Aileen Watson Page 3 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 Bankers CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent, ME19 4JQ Solicitors Holmes Mackillop 109 Douglas Street Glasgow G2 4HB Independent Examiner Margaret Birse Tangram Accounting 23 Clark Avenue Linlithgow EH49 7AP ## **Structure, Governance and Management** ## **Governing Document** Auldhouse Community Church is a Scottish Charity (SC001443) established by a Deed of Trust, with the most recent amendments to the Trust Deed being made in April 2014. The church has been a registered charity since 19th July 1993. ## **Appointment of Trustees** Trustees are nominated from the membership of the church by the leadership team of the church and intimated to members of the trust at an Annual General Meeting or Special General Meeting of the members. Nominations are approved at the meeting by a show of hands. There must be at least three, but not more than seven trustees. ## **Organisational Structure** The church is independent and congregational in polity. The day to day running of the church is delegated by the trustees to the leadership team and deacons. ## **Key management personnel** The trustees consider themselves along with the deacons as being in charge of directing and controlling the charity. No remuneration was paid to the trustees or deacons during the year. Day to day management of the charity is delegated to the Leadership Team and our pastor Stuart Blythe. ## **Independent Examiner** Margaret Birse CCFA CIPFA (affil) FCIE of Tangram Accounting. The trustees recommend that she remain in office as independent examiner until further notice. Page 4 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 ## **Objectives and Activities** ## **Charitable Purpose and Aims** The charitable objects of the church are to advance the Christian Faith in accordance with the Statement of Faith set out in the schedule annexed to the Deed of Trust of the church. We seek to build each other up in the Christian Faith and to demonstrate the love of God and the good news of Jesus Christ in both word and action. The aim of the church is that we seek to be ‘changing lives and changing communities’ as people hear God’s word and see the practical outworking of our faith as we serve our local communities and support Christian missions to communities in Glasgow, Scotland and beyond. ## **Activities** During the course of 2025 our focus has shifted towards planning for sustainable growth and exploring new ways to deliver on our mission of “changing lives and changing communities”. Led by our pastors Dr Stuart Blythe and Davie Harper our worship and prayer has focused on a number of themes which aim to strengthen the spiritual life of our members and challenge us to consider what ministries God is calling us to focus on. Learning streams have been a new addition to ACC’s life. They are short (six-week) focused groups that meet to learn, discuss, and develop our understanding of key and current issues related to the Christian faith. Topics can range from caring for our mental health and the nature of worship to exploring the meaning, nature, and relevance of a particular doctrine. During the year our ministries included Sunday morning worship, Kids’ church (Sunday School), Auldhouse Youth including Tuesday night clubs, prayer, Community Foodbank, Community Walking group and the Parent and Toddlers group. The Scottish Hub of Westminster Theological College, with ACC acting as host church, continued to meet weekly in the building during the academic year. In addition, other groups rented the building, or parts of it, for various activities from fitness to worship. There is a growing sense of purpose and optimism under Stuart and Davie’s leadership. In the coming year we will develop our approach to the mission and ministry of the church. This will include looking at ways to grow our numbers with people who need to find a non-judgemental place to belong where Jesus is the centre. Developing a shared understanding of what we are trying to achieve as a Church. To help the members of the congregation find meaningful and helpful ways to develop and deepen their individual spirituality. We will also be looking at how to optimise our legal structure and accommodation to enable the delivery of our mission and ministry. Page 5 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 ## **Achievements and Performance** ## **Leadership and Governance** The Leadership Team, Trustees and Deacons continued to meet throughout the year. The trustees focused on the governance of the church including regular discussion with senior pastor Stuart to support his leadership role. The Leadership Team addressed the spiritual and pastoral welfare of the church. In particular, emphasis was placed on the importance of pastoral care and supporting the spiritual and practical needs of the church family. New approaches to community outreach were developed including delivery of small gifts to local households at Easter and Christmas. These were warmly welcomed by our surrounding community with many positive comments received. and fabric of the church and its grounds. A major repair to the church front steps was completed and a number of enhancements made to heating and lighting. A particular mention also for the efforts of our pastor Davie Harper who led and personally delivered a welcome makeover to the look and feel of our foyer and café area. The AGM was held in the church on 14 May 2025. Treasurer David Smith presented draft accounts at the meeting and ministry reports were discussed and a vote of thanks given to all who contributed to the life of the church. The trustees signed off the final accounts and annual report on the 9[th] of April 2025. The church continues to help many people and groups in need through its foodbank and community fund. This work was supported by donation from the Mary Brown Memorial Trust (Scottish Charity No. SC048591) along with grants and donations from a number of organisations and individuals. ## **Foodbank and Community Engagement** Between January to December 2025 we gave out 2,493 food parcels to support families and individuals across the commmunity. December was our busiest month with 283 parcels given out. On average 190 parcels were given out each month. The months of April July August and October are particularly busy, seeing an increase over school holidays. We are exploring if there are further ways we can help over this time. Page 6 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 Full Yearly Breakdown: Food prices over the last 12 months have increased, resulting in the cost of every food parcel rising to £14.50 for a basic food parcel for one person. The total cost of food parcels distributed has been valued at £36,148 for accounting purposes. For operational reasons Locavore had to move their warehouse to the west of Glasgow Airport. We had previously benefitted from fresh produce donations from them but due to the move this was no longer viable. We now buy fresh produce on a weekly basis, increasing the cost of food purchases costing us to around £3,500 per year. Community engagement is a big part of our Roma our Community Workers role. We are very grateful for the financial support and food donations we are receiving towards the work of the Foodbank. Pollokshaws Area Network Meeting committee runs on a Tuesday evening every 8 weeks. Here Roma meets and discusses how we are doing at the foodbank and any challenges we face. This meeting is chaired by Councillor Sean Ferguson and one of his team Heather McMillan responsible for the Newlands and Auldburn Area Partnership funding. Sean and Heather have both come in our foodbank seeing the work we do and the way we engage with the community. There were both absolutely delighted. This engagement has helped us to secure funding of £6,650 from Glasgow City Council which has helped tremendously towards the purchase of food and supplies. Other attendees include Pollokshaws Community Hub, local churches, Pollokshaws Library, and Disability Scotland and the DWP. This meeting has been invaluable in raising the profile of the foodbank and also in finding out what additional support and activities that are available in the area on a weekly basis which we now advertise and pass on to clients of the foodbank. In January, we ran a six-week cookery course funded by NHS Healthy Eating Programme. This free event, led by a professional cook, provided weekly instruction to six participants, teaching them how to prepare healthy meals with reduced sugar and salt. Page 7 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 Roma has worked closely with the St Vincent De Paul Befriending Charity for the last 2 years and referred foodbank clients to them who benefit from their support. St Vincent de Paul also provide foodbank donations every week for which we are very grateful. Roma engages with a wide range of food support charities, working closely with them by assisting at local events, speaking with staff and members and inviting them to visit our foodbank to observe the work we do. This engagement has significantly contributed to securing a substantial increase in food donations. In total the value of food donations received during 2025 was in the region of £28,000. We receive weekly, monthly, and yearly donations from numerous local organisations, which are greatly appreciated and essential to meeting current needs. We also receive a significant number of individual donations which we are extremely grateful. We would like to acknowledge the following organisations in particular foe their support. Auldhouse Community Church members, Prayas, Eastwood Parish Church, Lidl Giffnock, Morrisons, Newlands Bakery, Greggs, Hill Park Secondary, Tinto Primary, Langside Primary, St Ninians High School, Pets at Home Pet food donations, Pets n Vets, Prime Football Giffnock, Costa Coffee Pollokshaws, Methodist Church Pollokshaws, St Vincent de Paul, Enterprise Giffnock. Monetary donations were also provided from a number of organisations and individuals. We have recorded over £19,000 in cash donations this year. We sincerely thank all those who donated for their continued support. We estimate that the total costs of operating the foodbank in 2025 were in excess of £55,000. We received monetary and in kind donations of around £47,000 during the year. This highlights the importance of the support we received during the year without which it would not be possible for the church to operate the foodbank. Other community engagement during the year included the Toddler group which recommenced during the course of the year on Thursday mornings. We are very grateful to the volunteers who make it possible to operate this group which is very well attended. Our community Walking group operates on a Tuesday morning which aims to enable community involvement and help combat loneliness and isolation. It is well attended with typically 9-15 people every week from both the church and the wider local community. The walks are followed by engaging conversation and a shared community lunch. Our church building is also made available for community groups to use. These include the Church of The Risen Christ, who hold two services per month, and a yoga and a pilates group that meets weekly and a dance class which has recently started. Page 8 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 ## **Youth and children’s work** _**Kids Church**_ : Our Associate Pastor Davie Harper has built on the good work of our volunteer team in the last couple of years. One key change this year has been replacing our Sunday Kids Church resource with Energize. This resource meets our church’s needs while also supporting our engagement with young people through Unplugged, Breakout, and school chaplaincy. The advantages of Energize over our previous resource include: - Lessons can be tailored to each group. - There are no limits on the number of leaders who can access the materials. - All this is available at the same cost as before. We have also reorganized Kids Church classes around the building to create more suitable spaces for the children. This change has been successful and well received. Additionally, we have increased the number of volunteers serving in Kids Church, making the program more sustainable, and hope to continue growing this team in the coming months. We regularly have 30+ young people coming to church on a Sunday and a similar number coming to our midweek Unplugged and Breakout ministries. _**Youth Fellowship:**_ We are preparing to launch a new Youth Fellowship to nurture the faith of our older youth. This will run on Sunday evenings, and several members of the congregation have already volunteered to help deliver it. In the long term, I hope the young people themselves will take the lead, shaping discussions around issues relevant to their daily lives. As part of this initiative, we plan to take the youth to Magnitude, a worshipfocused event for secondary school-aged children, giving them the opportunity to experience a broader range of Christian expression. _**Chaplaincy:**_ We are currently involved in chaplaincy at Hillpark and Tinto Primary Schools. Davie Harper attends Hillpark School weekly and Tinto Primary approximately once a month. This work is aimed at building relationships with local children and inviting them to Breakout and Unplugged. Davie has recently started a weekly Bible study on Wednesdays at Hillpark with three students, with support from the RE teacher. The hope is to develop similar initiatives in both schools as part of our broader chaplaincy work, though it is still early days. Page 9 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 ## **Safeguarding** Safeguarding continues to be a key priority. We are committed to creating the safest and most affirming environment for all our children, as well as for those who lead in these areas. Safeguarding is part of the wider ministry of care for everyone at ACC. Earlier this year, Davie organized training for all volunteers in our children’s ministries. This was well received and provided an opportunity to reset aspects of our church culture. While further tweaks and changes to ministry practices may be needed in the coming months, these should be welcomed as part of our commitment to proper care. We are also in the process of establishing a safeguarding panel to ensure that difficult decisions do not fall on a single person. Work continues in this vital area. ## **Prayer and Worship** Prayer remains an important focus in the life of the Church. In the past year we have held bi-monthly prayer meetings. These take place at different times and in different locations to encourage participation. This includes Sunday morning prayer breakfasts and midweek gatherings in peoples homes. We also had a prayer day with a number of prayer stations available in different rooms of the Church. Prayer is offered regularly in our services and at the end of our services. The opportunity for people to receive prayer has also been included as part of our Communion services and has been well received. Sunday worship continues to involve wide participation managed through Church Suite. This includes those who pray, lead, sing, preach, prepare communion, lead our Kid's Church, and do children's talks. Jane Madden continues to give administrative support in this area with other individuals responsible for populating specific rotas. We now operate with 5 worship leaders supported by a variety of musicians and singers with AV support. There have been very good attendances at our Sunday worship services necessitating the bringing in of extra seats and requiring us to consider ways in which we can expand what we offer to more people. We regularly have visitors with a number of people choosing to return and attend regularly. In the last year this has been a growth point in the life of the Church. Special services such as a Carol Service have been well received and well attended by people from our week day groups and the wider community. Our preaching programme is organised and delivered now primarily by our Senior Pastor Stuart Blythe. Our Associate Pastor David Harper also preaches regularly and we continue to invite members of the congregation and guests to preach on different occasions in order to encourage variety and diversity. Page 10 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 As one of our "learning streams" we offered a Sunday night program of studies and discussion around the topic of worship. Guests brought a variety of perspectives on a wide range of approaches to worship. These "Sunday Nights at 51" had a good regular attendance. ## **Deacons** The Deacons (Sara Craig, Andy Watson, Pam Duffin and John Bertram, with the support of Paul Madden) put in a huge amount of work and continued to ensure that the practical needs of the church were met, including maintenance of the fabric of the building, cleaning, landscape maintenance and technical support for the admin of the church as well as our audio-visual equipment. The deacons also ensured the church is accessible to visitors and hires, ensured seating was in place for worship and, very importantly, that provisions were in place for Communion twice per month. steps, along with essential guttering and roofing works. Upgrades to the heating system are currently in progress, and a series of health and safety improvements were undertaken during the course of the year. ## **Other community and missions work** Interest in both local and international missionary work was continued through the support of five Christian mission organisations: Glasgow City Mission, Leprosy Mission Scotland, Tear Fund Scotland, Scripture Union Scotland and Glasgow Street Pastors. We continue to be an active member of the Scottish Network of Churches and have benefitted from being part of the network particularly the support they provide to our new pastors. ## **WTC Scotland Hub** The WTC Scotland Hub is now in its 5th year and continues to establish its presence as a interdenominational theological college offering part-time university validated degree programmes in Kingdom Theology. We held theology events in Glasgow, Aberdeenshire, and online and our Hub Director continues to meet with church and ministry leaders to promote WTC. Entering the 25/26 academic year, the Scotland Hub stands as the third largest Hub in the UK with 22 students studying across all levels: CertHE, BA, GradDip and MA. Students come from a variety of church backgrounds and locations, where several churches are partnering with us by part-funding students from their churches to study with us. Thanks to the Mary Brown Trust, we were able to offer financial bursaries to a few students to enable their studies. Through partnering with WTC, ACC is having an impact in training people for the work of the Kingdom across Scotland. Page 11 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 ## **Financial Review** ## **Principal Funding Sources and Financial Position** The church receives its normal funding from church members by way of weekly offerings and Gift Aid donations together with the associated Gift Aid. Total income for the year has increased from £185,151 to £198,169. This is mainly due to an increase in donations to the general fund. Total expenditure for the year has increased from £164,323 in 2024 to £222,185 this year. This is mainly due to the increase in staff costs now that key employees have been engaged. This year staffing and overhead costs have been allocated to the Foodbank Fund to show the full cost of running the foodbank from the church. £24,016 (2024: surplus of £20,828). However, there was a small net surplus in the General Fund of £1,550 (2024: a surplus of £53,255), with the majority of the deficit for December 2025 the church the year being the depreciation of the fixed assets. At 31[st] had total funds of £624,754 (2024: £648,770) of which £339,433 (2024: £361,278) was tied up in Fixed Assets consisting mainly of our buildings. ## **Reserves Policy** It is a policy of the trustees to maintain unrestricted funds (i.e. funds not committed or invested in fixed assets) at a level equating to approximately six months of budgeted unrestricted expenditure. This should ensure that the church has sufficient funds to maintain the church’s ongoing work, allowing for the variance in the timing of income and expenditure and any unexpected expenses. This policy would equate to reserves of £87,000 given the budgeted expenditure for 2026. Reserves are currently £271,901 (2024: £266,952). This is over three times the level defined by our policy. The trustees will be reviewing the reserves policy and the level of reserves currently held, to ensure that they are making best use of the funds with which they have been entrusted. ## **Grant Making Policy** The church makes grants from its gift income to individuals and organisations that are generally known to the trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives. Page 12 of 29 Auldhouse Community Church Trustees’ Annual Report SC001443 ## **Risk Management** The trustees assess the major risks to which the church is exposed on an ongoing basis and take action and establish procedures to mitigate those that are identified as a result of these reviews. The principal risks identified by the trustees are assessed as follows: - Physical safety and security of building users - Inadequate protection of vulnerable users - Reputational impact of acts or omissions of staff or members such as those relating to the use of social media - The trustees’ report was approved by the board on 29[th] March 2026 and signed on their behalf by: ## _Chris Stewart_ Chris Stewart (Chairperson and Trustee) Page 13 of 29 Auldhouse Community Church IE Report SC001443 ## **Independent Examiner’s Report** To the trustees of Auldhouse Community Church I report on the statement of account of the charity for the year to 31[st] December 2025, as contained in this document, the financial statements for which are set out on pages 15 to 29. ## **Respective responsibilities of trustees and examiner** accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 any particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 view given by the 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 - 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. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 31[st] March 2026 Margaret Birse CCFA CIPFA(affil) FCIE Tangram Accounting 23 Clark Avenue, Linlithgow, EH49 7AP Page 14 of 29 Auldhouse Community Church Financial Statements SC001443 ## **Statement of Financial Activities** For the year ended 31[st] December 2025 ||||**Restricted**
**Funds**
**Designated**
**Fixed Assets**
**£**
**£**
-
46,704
-
-
-
-
-
-
**-**
**46,704**
-
-
21,845
54,917
**21,845**
**54,917**
(21,845)
(8,213)
**-**
**4,492**
(21,845)
(3,721)
361,278
3,778
**339,433**
**57**
**2025**
**icted Funds**|**Total Funds**
**£**
177,216
15,877
82
4,994||**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| |||||||**General**||**Designated**
**Fixed Assets**||||| |||||||**£**||**£**||**£**||**£**| |**Income and Endowments from:**||||||||||||| |Donations and Legacies||||||110,585||-||54,294||164,879| |Charitable Activities||||||14,617||-||-||14,617| |Other Trading||||||129||-||-||129| |Investments(interest receivable)||||||5,526||-||-||5,526| |**Total Income**|**151,465**|||**198,169**||**130,857**||**-**||**54,294**||**185,151**| ||7
-
8
145,423|||-
222,185||||||||| |**Expenditure on:**||||||||||||| |RaisingFunds||||||269||-||-||269| |Charitable Activities||||||77,333||27,314||59,407||164,054| |**Total Expenditure**|**145,423**|||**222,185**||**77,602**||**27,314**||**59,407**||**164,323**| ||6,042

**(4,492)**
17
1,550
283,714|||(24,016)
-
(24,016)
648,770||||||||| |**Net Income/(expenditure)**||||||53,255||(27,314)||(5,113)||20,828| |||||||||||||| |**Transfers between funds**||||||**-**||**-**||**-**||**-**| |||||||||||||| |**Net movement in funds**||||||53,255||(27,314)||(5,113)||20,828| |||||||||||||| |Funds Brought Forwards||||||230,459||388,592||8,891||627,942| |||||||||||||| |**Total Funds carried forwards**||**285,264**||**624,754**||**283,714**||**361,278**||**3,778**||**648,770**| All income and expenditure derive from continuing activities The notes on pages 17 to 29 form an integral part of the financial statements Page 15 of 29 Auldhouse Community Church Financial Statements SC001443 ## **Balance Sheet** ## At 31[st] December 2025 ||||**Restricted**
**Funds**
**Designated**
**Fixed Assets**
**£**
**£**
339,433
**339,433**
**-**
685
(628)
**_-_**
**_57_**
-
-
**-**
**57**
**339,433**
**57**
**2025**
**icted Funds**|**Total Funds**
**£**
339,433|**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| ||||||**General**||**Designated**
**Fixed Assets**||||| ||||||**£**||**£**||**£**||**£**| |**Fixed Assets**|||||||||||| |Tangible Assets|||||||361,278||||361,278| |**_Total Fixed Assets_**||**-**||**339,433**|**-**||**361,278**||**-**||**361,278**| |||||15,171
273,561|||||||| |**Current Assets**|||||||||||| |Debtors|||||7,378||-||446||7,824| |Cash at bank and in hand|||||279,206||-||3,332||282,538| |**_Total Current Assets_**|**_288,675_**|||**_288,732_**|**_286,584_**||**_-_**||**_3,778_**||**_290,362_**| ||16
3,411|||3,411|||||||| |**Liabilities**|||||||||||| |Creditors: Amounts falling due
within oneyear|||||2,870||-||-||2,870| ||||||||||||| |**Net Current Assets or Liabilities**||**285,264**||**285,321**|**283,714**||**-**||**3,778**||**287,492**| ||||||||||||| |**Total Assets less current liabilites**||**285,264**||**624,754**|**283,714**||**361,278**||**3,778**||**648,770**| > [th] March 2026 and signed on their behalf by: _David Smith_ David Smith (Treasurer and Trustee) Page 16 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **Notes to the financial statements** For the year ended 31[st] December 2025 ## **1. Accounting Policies** ## **(a) Basis of Preparation and assessment of going concern** (Scotland) Act 2005, the Charities Accounts (Scotland) Act 2006 (as amended) and the Charities SORP (FRS102) (Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), as amended for accounting periods commencing from 1 January 2019), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102). The trustees consider there are no material uncertainties about the charity’s ability to continue as a going concern. ## **(b) Funds structure** _Unrestricted funds_ comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include _designated funds_ where the trustees, at their discretion, have created a fund for a specific purpose, and set funds aside out of general funds. These funds can be undesignated by the trustees if required. _Restricted funds_ result of a fundraising appeal. Further details of the funds are disclosed in notes 17 and 18 Page 17 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **(c) Income recognition** All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably. Cash donations are recognised on receipt. income to be deferred. distribution, the amount is known and the receipt is probable, the amount is recognised as income. Where the amount is not known the legacy is treated as a contingent asset. Gift Aid is recognised when the associated gift is recognised, the donor has completed a Gift Aid declaration and the amount of gift aid recoverable can be measured reliably. Gift Aid recoverable is allocated to the same fund as the associated donation. Investment income in the form of interest is included when receivable and the amount can be measured reliably. The is usually on notification of the interest paid or payable by the bank. Donations of goods for distribution are recognised at a value of £1.70 per kg of food distributed, when the food is distributed to our ## **(d) Expenditure recognition** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accuals basis. Grants and donations payable are payments to a third party in furtherance of the charitable purposes of the church. In the case of unconditional grants and donations, this is accrued once the recipient has been notified of the award. ## **(e) Irrecoverable VAT** Irrecoverable VAT is charged against the expenditure heading for which it was incurred. Page 18 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **(f) Tangible Fixed Assets** Tangible Fixed Assets are initially measured at cost and subsequently measured at cost or valuation, net of any depreciation and any impairment losses. The costs of minor additions or those costing below £1,000 are not capitalised. Depreciation is recognised so as to write of the cost or valuation of assets, less any residual value, over their useful lives at the following rates: Heritable Property Over 30 years (3.33% straight line) Plant and Equipment Over 4 years (25% straight line) Fixtures and Fittings Over 4 years (25% straight line) The Revaluation Reserve in Note 16, represents a gain arising from the revaluation of the charity’s heritable property at 31[st] December 2017. In line with the charity’s depreciation policy on heritable property, the Revaluation Reserve is being amortised over 30 years. The charity’s policy on revaluation of heritable property is that it will be revalued every 10 years. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the year. ## **(g) Basic Financial Instruments** Cash and Bank Deposits: - Cash value held Debtors (including trade debtors and loans receivable): - Settlement amount after trade discounts - Amount advanced by the charity Creditors (including trade creditors and loans payable) - Settlement amount after any trade discounts (provided normal credit terms apply) - Amount advanced to the charity Page 19 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 related transaction costs. Current assets and current liabilities are measured at the cash or other consideration expected to be paid or received and discounted. ## **(h)** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. employment of an employee or to provide termination benefits. ## **(i) Pension Contributions** charged as an expense as they fall due. The charity uses NEST for its pension scheme. ## **2. Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily available from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on a regular basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Page 20 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **3. Analysis of Donations** |||**Restricted**
**Funds**
**Designated**
**Fixed Assets**
**£**
**£**
-
2,650
-
962
-
5,025
-
1,198
-
9,125
-
27,744
**-**
**46,704**
**2025**
**cted Funds**|**Restricted**
**Funds**
**Designated**
**Fixed Assets**
**£**
**£**
-
2,650
-
962
-
5,025
-
1,198
-
9,125
-
27,744
**-**
**46,704**
**2025**
**cted Funds**||**Total Funds**
**£**
89,175
23,427
23,210
4,535
9,125
27,744||**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| ||||||||**General**||**Designated**
**Fixed Assets**||||| ||||||||**£**||**£**||**£**||**£**| |Gift Aid offerings and donations|||||||76,885||-||1,219||78,104| |Income tax recovered|||||||19,886||-||705||20,591| |Other donations|||||||11,201||-||13,842||25,043| |Cash donations|||||||2,613||-||1,600||4,213| |Grants|||||||-||-||9,498||9,498| |Donated Goods for Distribution|||||||-||-||27,430||27,430| |**Total Donations and Legacies**|**130,512**||**46,704**||**177,216**||**110,585**||**-**||**54,294**||**164,879**| |**4.**
**Analysis of Income from Charitable Activities**|||||||||||||| ||**General**
**£**
5,535
10,342
-
-
**Unrestr**|**Restricted**
**Funds**
**Designated**
**Fixed Assets**
**£**
**£**
-
-
-
-
-
-
-
-
**-**
**-**
**2025**
**icted Funds**|||**Total Funds**
**£**
5,535
10,342
-
-||||**2024**||||| ||||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| ||||||||**General**||**Designated**
**Fixed Assets**||||| ||||||||**£**||**£**||**£**||**£**| |Hall Lets|||||||4,250||-||-||4,250| |WTC Fees|||||||9,926||-||-||9,926| |Youth Club Fees|||||||80||-||-||80| |Youth Club Outings|||||||361||-||-||361| |**Total Charitable Activities**|**15,877**||**-**||**15,877**||**14,617**||**-**||**-**||**14,617**| Page 21 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **5. Analysis of Income from Other Trading** |||**Restricted**
**Funds**
**General**
**Designated**
**Fixed Assets**
**£**
**£**
**£**
82
-
-
**2025**
**Unrestricted Funds**|**Restricted**
**Funds**
**General**
**Designated**
**Fixed Assets**
**£**
**£**
**£**
82
-
-
**2025**
**Unrestricted Funds**|**Total Funds**
**£**
82|**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| ||||||**General**||**Designated**
**Fixed Assets**||||| ||||||**£**||**£**||**£**||**£**| |Youth Tuck Shop|||||129||-||-
||129| |**Income from Other Trading**||**82**
|**-**

**-**|**82**
|**129**||**-**||**-**||**129**| ## **6. Analysis of Income from Investments** |||**Restricted**
**Funds**
**Total Funds**
**General**
**Designated**
**Fixed Assets**
**£**
**£**
**£**
**£**
4,994
-
-
4,994
**2025**
**Unrestricted Funds**|**Restricted**
**Funds**
**Total Funds**
**General**
**Designated**
**Fixed Assets**
**£**
**£**
**£**
**£**
4,994
-
-
4,994
**2025**
**Unrestricted Funds**|**Restricted**
**Funds**
**Total Funds**
**General**
**Designated**
**Fixed Assets**
**£**
**£**
**£**
**£**
4,994
-
-
4,994
**2025**
**Unrestricted Funds**|**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| ||||||**General**||**Designated**
**Fixed Assets**||||| ||||||**£**||**£**||**£**||**£**| |Bank Interest|||||5,526||-||-||5,526| |**Total Investment Income**||**4,994**|**-**|**-**
**4,994**|**5,526**||**-**||**-**||**5,526**| ## **7. Analysis of Cost of Raising Funds** ||||**Restricted**
**Funds**
**Designated**
**F.A.**
**£**
**£**
-
-
**-**
**-**
**2025**
**icted Funds**|**Total Funds**
**£**
-||**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| |||||||**General**||**Designated**
**F.A.**||||| |||||||**£**||**£**||**£**||**£**| |Tuck shopstock||||||269||-||-||269| |**Total Cost of Raising Funds**||**-**||**-**||**269**||**-**||**-**||**269**| From January 2025, there is no income from the youth group tuck-shop. As a result, the expenditure on tuck, is now reported as part of Youth Work expenses. Page 22 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **8. Analysis of Cost of Charitable Activities** |||**Restricted**
**Funds**
**Designated**
**F.A.**
**£**
**£**
-
12,840
-
-
-
5,195
-
444
-
-
21,845
-
-
-
-
-
-
-
-
8,404
-
27,744
-
-
-
290
-
-
**21,845**
**54,917**
**2025**
**cted Funds**|**Total Funds**
**£**
110,925
-
25,610
18,278
1,030
21,845
572
1,117
479
8,404
27,744
633
290
5,258||**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| ||||||**General**||**Designated**
**F.A.**||||| ||||||**£**||**£**||**£**||**£**| |Staff Costs|||||28,967||-||16,231||45,198| |Job Ad & Relocation Fees|||||6,250||-||-||6,250| |Premises Costs|||||21,464||-||6,816||28,280| |RunningCosts|||||12,658||-||124||12,782| |Independent Examination Fees|||||990||-||-||990| |Depreciation|||||-||27,314||-||27,314| |SundaySchool|||||567||-||-||567| |Youth Work|||||||||||-| |Expenses|||||732||-||-||732| |Youth Activities & Outings|||||819||-||-||819| |CommunitySupport|||||||||||-| |Foodbank - food|||||-||-||8,175||8,175| |Donated Food Distributed|||||-||-||27,430||27,430| |WTC Scottish Hub (excluding salary &
bursarycosts)|||||||||||| |Miscellaneous|||||-||-||-||-| |WTC Hub Library|||||-||-||391||391| |Grants Payable|||||4,886||-||240||5,126| |**Total Charitable Expenditure**|**145,423**||**222,185**||**77,333**||**27,314**||**59,407**||**164,054**| Page 23 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **9. Project Fund Expenditure** |||**WTC Hub**|**WTC Hub**|**WTC Hub**|**WTC Hub**|**WTC Hub**|**WTC Hub**|||**Foodbank**|**Foodbank**|**Foodbank**|**Foodbank**|**Foodbank**|**Foodbank**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**2025**||||||||**2025**||||||| |||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| |||**WTC**
**Designated**||**Designated**
**F.A.**||||||**General**||**Designated**
**F.A.**||||| |||**£**||**£**||**£**||**£**||**£**||**£**||**£**||**£**| |Salaries||8,690||-||-||8,690||-||-||12,840||12,840| |Staff Travel Expenses||262||-||-||262||-||-||-||-| |Staff Development||180||-||-||180||-||-||-||-| |Grants & Bursaries||1,000||-||-||1,000||-||-||-||-| |Utilities||640||-||-||640||-||-||2,052||2,052| |PropertyCosts||2,235||-||-||2,235||-||-||3,143||3,143| |IT Costs||-||-||-||-||-||-||373||373| |Speaker Honoraria||-||-||-||-||-||-||-||-| |WTC Hub Library||-||-||290||290||-||-||-||-| |RunningCosts||734||-||-||734||-||-||-||-| |Pastoral Care||-||-||-||-||-||-||71||71| |Foodpurchased||-||-||-||-||-||-||8,404||8,404| |Donated Food Distributed||-||-||-||-||-||-||27,744||27,744| |||**13,741**||**-**||**290**||**14,031**||**-**||**-**||**54,627**||**54,627**| The unrestricted fee, received from Westminster Theological College of £10,342 is used to cover the unrestricted costs allocated to the WTC Hub. Page 24 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **10. Grants Payable** ||||**Restricted**
**Funds**
**Designated**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
-
-
-
-
**-**
**-**
**2025**
**cted Funds**|**Total Funds**
**£**
308
500
500
500
500
500
1,200
250
-
-
-||**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| |||||||**General**||**Designated**||||| |||||||**£**||**£**||**£**||**£**| |Grants Payable to:||||||||||||| |**Charities and Institutions**||||||||||||| |Compassion UK||||||336||-||-||336| |Tearfund Scotland||||||500||-||-||500| |LeprosyMission Scotland||||||500||-||-||500| |Glasgow CityMission||||||500||-||-||500| |Scripture Union Scotland||||||500||-||-||500| |Glasgow Street Pastors||||||500||-||-||500| |Scottish Network Churches||||||-||-||-||-| |Teen Range||||||||||||| |Scottish Christian Alliance||||||-||-||-||-| |Hillpark Chaplancy||||||50||-||-||50| |Tinto Primary||||||-||-||-||-| |**Total Grants to Institutions**||**4,258**
-
1,000||**4,258**
-
1,000||**2,886**||**-**||**-**||**2,886**| |||||||||||||| |**Grants to Individuals**||||||||||||| |Rent Support||||||-||-||240||240| |Bursaries for WTC||||||-||-||2,000||2,000| |**Total Grants Payable**||**5,258**||**5,258**||**2,886**||**-**||**2,240**||**5,126**| ## **11. Trustee and Related Party Transactions** No trustees were reimbursed expenses (2024:nil) During the year, the charity received unrestricted donations totalling £15,195 (2024 £10,735) from trustees and related parties. In addition, the church received donations from The Mary Brown Memorial Trust totalling £2,500. Two trustees of the church, David Smith and Chris Stewart are also trustees of the Mary Brown Memorial Trust. Page 25 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 There were no other related party transactions. ## **12. Staff Numbers and Costs** |||||||**2025**||**2024**| |---|---|---|---|---|---|---|---|---| |**Staff Numbers**||||||4||3| |||||||||| |||||||||| |**Employment Costs**||||||||| |||||||||**£**| |Wages & Salaries||||||100,506||42,625| |Employer NIC||||||-||-| |Employer Pension Costs(salarySacrifice)||||||7,828||2,573| |||||||||| |||||||**108,334**||**45,198**| No employee received remuneration greater that £60,000 in the period. The remuneration of key management personnel during the year was nil (2024: nil) ## **13. Tangible Fixed Assets** |Notes|Notes|||||||| |---|---|---|---|---|---|---|---|---| |||||**2025**||||| |||**Heritable**
**Property**||**Plant &**
**Equipment**||**Fixtures &**
**Fittings**||**Total**| |||**£**||**£**||**£**||**£**| |**Cost**||||||||| |At 1 January2025||490,000||111,381||10,110||611,491| |Additions||||||||-| |**At 31 December 2025**||**490,000**||**111,381**||**10,110**||**611,491**| |||||||||| |**Depreciation & Impairment**||||||||| |At 1 January2025||134,600||105,792||9,821||250,213| |Depreciation charged inyear||15,967||5,589||289||21,845| |**At 31 December 2025**||**150,567**||**111,381**||**10,110**||**272,058**| |||||||||| |**Carrying Amount**||||||||| |At 31 December 2024||355,400||5,589||289||361,278| |**At 31 December 2025**||**339,433**||**-**||**-**||**339,433**| Page 26 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **14. Heritable Property** Following reinstatement of the accruals basis of accounting for the year ended 31 December 2017, the church’s property was brought into the financial statements at 1[st] January 2016, at its previously agreed valuation of £350,000 less accumulated depreciation of £31,818. Having obtained guidance from Ryden Chartered Surveyors regarding the valuation of the church’s heritable property, the trustees agreed at 31[st] December 2017, a valuation of £490,000 on the basis of the heritable property’s use as a church over its remaining estimated useful life of 30 years. ## **15. Debtors** ||||**Restricted**
**Funds**
**Designated**
**£**
**£**
-
685
-
-
-
-
**-**
**685**
**2024**
**cted Funds**|**Total Funds**
**£**
12,462
2,709
-|**2025**|**2025**|**2025**|**2025**|**2025**||| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| ||||||**General**||**Designated**||||| ||||||**£**||**£**||**£**||**£**| |Gift Aid|||||5,584||-||446||6,030| |Utilities|||||1,764||-||-||1,764| |Other|||||30||-||-||30| |**Total Debtors**||**14,486**||**15,171**|**7,378**||**-**||**446**||**7,824**| ## **16. Creditors: amounts due within one year** ||||**in one year**|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||||**Restricted**
**Funds**
**Designated**
**£**
**£**
**-**
**-**
**-**
**-**
**2024**
**cted Funds**|**Total Funds**
**£**
1,358
690
207
126||**2024**||||||| |||||||**Unrestricted Funds**||||**Restricted**
**Funds**||**Total Funds**| |||||||**General**||**Designated**||||| |||||||**£**||**£**||**£**||**£**| |HMRC(PAYE)||||||1,280||-||-||1,280| |Pension Due||||||600||-||-||600| |Supplies Expenses Due||||||||||||| |Electricity||||||-||-||-||-| |**Total Creditors**||**2,381**||**2,381**||**1,880**||**-**||**-**||**1,880**| |||1,030||1,030||||||||| |**Accruals**||||||||||||| |IE Fee||||||990||-||-||990| |||**1,030**||**1,030**||**990**||**-**||**-**||**990**| Page 27 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **17. Fund Movements** |||**Balance at**||**Income**||**Expenditure**||**Transfers**||**Balance at**||**Income**
**£**
46,704
-
-
-||**Expenditure**
**£**
(54,627)
(290)
-
-
**(54,917)**
(17,179)
(4,666)
**(21,845)**
**(130,281)**
(13,741)
(1,401)
**(15,142)**
**(167,268)**
**(222,185)**|**Transfers**
**£**
4,492
-
-
-
**4,492**
-
-
**-**
**(5,811)**
-
1,319
**1,319**
**(4,492)**
**-**|**Balance at**
**31/12/2025**
**£**
-
57
-
-| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**01/01/2024**||||||||**31/12/2024**||||||| |||**£**||**£**||**£**||**£**||**£**||||||| |**Restricted Funds**||||||||||||||||| |CommunityFund - Foodbank||8,119||48,544||(53,232)||-||3,431||||||| |LibraryCosts||488||250||(391)||-||347||||||| |Christmas Meal Appeal||284||-||(284)||-||-||||||| |Restricted WTC||-||5,500||(5,500)||-||-||||||| |**Total Restricted Funds**||**8,891**||**54,294**||**(59,407)**||**-**||**3,778**||**46,704**||||**57**| |||||||||||||-
-||||209,611
129,822| |**Unrestricted Fixed Asset Funds**||||||||||||||||| |Designated Fixed Asset Fund||249,438||-||(22,648)||-||226,790||||||| |Revaluation Reserve||139,154||-||(4,666)||-||134,488||||||| |**Total Fixed Asset Funds**||**388,592**||**-**||**(27,314)**||**-**||**361,278**||**-**||||**339,433**| |||||||||||||||||| |**General Funds**||**217,763**||**120,361**||**(69,743)**||**(1,429)**||**266,952**||**141,041**
10,342
82||||**271,901**
13,363
-| |||||||||||||||||| |**Designated Group Funds**||||||||||||||||| |WTC (previously reported as
restricted)||12,696||9,926||(5,860)||-||16,762||||||| |Youth Work||-||570||(1,999)||1,429||-||||||| |**Total Designated Group Funds**||**12,696**||**10,496**||**(7,859)**||**1,429**||**16,762**||**10,424**||||**13,363**| |||||||||||||||||| |**Total Unrestricted Funds**||**619,051**||**130,857**||**(104,916)**||**-**||**644,992**||**151,465**||||**624,697**| |||||||||||||||||| |**Total Charity Funds**||**627,942**||**185,151**||**(164,323)**||**-**||**648,770**||**198,169**||||**624,754**| ## **18. Purpose of Funds** ## **Restricted Funds** Community Fund- Foodbank Library Christmas Meal Appeal Restricted WTC Represents gifts and grants given towards the foodbank and associated work. The transfer into this fund of £4,492 represents the contribution from church funds towards the operation of the foodbank. Represents funds to buy resources for the WTC library Represents funds provided to provide a Christmas Meal Page 28 of 29 Auldhouse Community Church Notes to the Financial Statements SC001443 ## **Unrestricted Funds** Designated Fixed Asset Fund Together with the Revaluation Reserve represents the net book value of the church’s heritable property. General Fund Represents the unrestricted general funds available to the trustees to use at their discretion for any of the purposes of the charity. ## **Designated Group Funds** WTC Represents funding received from the Westminster Theological Centre (Registered with the Charity Commission for England and Wales - Charity No. 1123573) for the provision of theological courses. Expenditure costs include the employment costs of the Hub Director and bursaries paid to students. Youth Work Represents the income and expenditure associated with activities for young people. This fund does not include the salary costs of the youth worker. The transfer of £1,319 into this fund from the General Fund represents the contribution towards youth work expenses from General Funds. ## **19. Operating Leases** The church has an operating lease in place for a photocopier. It is in place for a period of 63 months from September 2024. |||||**2025**
£
786
1,380|**2024**| |---|---|---|---|---|---| ||||||£| |Within oneyear|||||786| |Between two and fiveyears|||||2,166| |||||**2,166**|**2,952**| Page 29 of 29