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← Perth West Congregation of Jehovah's Witnesses

2025-03-31-accounts

Trustees’ Annual Report

  1. Charity: Perth West Congregation of Jehovah's Witnesses

  2. Annual Report for Year Ending 31st March 2025

3. Legal and Administrative Information

The Pert West Congregation of Jehovah's Witnesses ("the Congregation") is an unincorporated association in Scotland and it operates on the basis of a Constitution adopted on 14th July 2022.

  1. Registered Charity No. SC002233

  2. The Congregation has during the year been administered by the following Trustees, being elders of the congregation duly appointed pursuant to the directions of the Society and still serving at the date of this report:

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New Trustees are selected by the existing Trustees, from the Congregation membership, following prayerful consideration of their spiritual qualifications in the light of the Bible.

  1. The registered address of the Congregation is

  2. The Congregation Bank is Lloyds Bank Plc, 25 Gresham Street, London EC2V 7HN

  3. At the end of the year there were 102 members.

9. Objectives and Activities

The Constitution restricts the operation of the Congregation to religious purposes and limits the use of its assets to further its purposes, these being the practice and advancement of Christianity founded on the Holy Bible.

During the year, the Congregation has achieved its objects and continued to pursue its purposes by holding regular twice-weekly meetings for the public worship of God and Bible study. Further, most Congregation members have assisted by sharing regularly in preaching the good news of God’s Kingdom and teaching principles of Christian living including respect for secular authority, persons and property, the maintenance of personal morality and family values and other facets of practical Christianity.

10. Governance

The affairs of the Congregation are managed by the Trustees who, as members of the charity, work closely together. Meetings to discuss financial matters are arranged whenever required, being included in the regular religious meetings of the Congregation. All major decisions are made by formal resolutions at meetings of congregation members.

The Elders of the congregation are its Trustees, and they are responsible to administer the congregation ensuring it has financial autonomy. Responsibilities include maintaining accounts records, and having these reviewed by an individual meeting the legal criteria of an independent examiner. Expenditure, other than ordinary running costs, must be recommended by a quorum of the elders and approved by congregation resolution passed by a simple majority of a quorum of the congregation. The expense must be solely to advance the Objects of the congregation.

The Trustees and all other persons engaged in the activities of the Congregation have done so on an entirely voluntary unpaid basis. No expenses or remunerations were paid to Trustees, nor were there any financial transactions between the charity and Trustees, or any persons connected to a Trustee.

11. Review of Year and Financial Developments

The Congregation is funded by voluntary donations made by Congregation members and others, supplemented by income from bank interest. Further, it is confirmed that the Congregation’s accounts comply with the relevant statutory requirements.

There are no notes to the accounts, all relevant information having been included in this report.

Throughout the year such funds have been used to provide facilities for the holding of regular weekly meetings for worship and Bible study. Donations have been made towards the cost of circuit assemblies and other conventions held during the year. Funds have also been donated to assist other entities that support the activities of Jehovah’s Witnesses.

During the year the trustees approved the sale of the property owned by the congregation. The sale was completed on 23rd May 2024 and the proceeds were donated to assist with the activities of the Jehovah’s Witnesses. Income from the sale is described as "Craigie Hall Sale" on the Accounts Sheet.

12. Assets and Liabilities

At 31st March 2025 the total cash assets of the Congregation were as follows:

Cash in Current Accounts: £5,851.11

  1. These funds are held for the purposes of financing the future activities of the Congregation, including the acquisition/improvements of accommodation for the holding of meetings for worship and Bible study.

  2. Property - Kingdom Hall, Argyll Road Perth is held in trust, for all congregations that use the building, by the trustees of the Service Committee of Perth East congregation. Value: £260,000 Kingdom Hall contents value: £18,000.

At 31 March 2025, the Congregation had no liabilities other than the running costs of the Kingdom Hall.

  1. Notable Receipts and Expenses Of particular significance in the financial affairs of the Congregation during the year was: Grants of £227,120 approved by congregation resolution for the charitable work of associated Charities. of which £218,626 was from the sale of propety. as noted in point 11 of this report. In addition, during the year, the sum of £8,494 was collected for this purpose from donations. In total, £227,120 was sent on to that charity. In all respects the Congregation continues to Co-operate closely with the other duly constituted congregations and with other chartties for the common purpose of advancing Christianity by preaching the good news of God's Kingdom by Jesus Christ.
  2. Internal Controls Proper controls and procedures are adhered to. so that the monthly financial reports made to the Trustees and the Congregation, accurately represent all transactions, are in balance and provide reasonable assurance that finances are being used for their intended purpose. A competent person checks the accounts on a quarterty basis. The result is announced to the Congregation.
  3. Investment Pollcy The Trustees have the power to invest in any way they see fit in furtheran￿ of their charitable purposes but having regard to the soundness of the financial institution, and our Christian principles. Any funds that may not be needed in the short term will be invested on that basis.
  4. Reserves Policy The chartty has a consistent income base, through donations from Congregation members, some of which is by tax-effective means. Based on this income, we can plan confidently with relatively small reserves. The policy is to ensure that we have free reserves on hand, not designated for specific purposes or otherwise committed, equivalent to not less than 3 months working expenditure. At the year*nd, the free reserves were roughly equal to 6 months working expenditure.
  5. Approved by the Trustees of the Charity on 22nd August 2025 and signed on their behalf by: Signed Secretary and Trustee. on behalf of the Trustees

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth. West (16246) April 2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSAcfIoN DESCRIPTION TC IN OUT IN OUT 02 Contribution by Standing order Contribution bystanding order- SSE CE 20.00 02 CE 40.00 03 385.42 04 Gift Aid Standing order Worldwide Work CE 50.00 07 110.C(I 07 Congregation Worldwide Work 135.Crf) Congregation Perth East- KHCO 37.¢XI 400.00 KHT CE 610.00 Corona Energy Worldwide Work 72.23 10. Congregation Worldwide Work 47.IXI 21 82.C 21 Congregation Corona Energy Congregation BT 26 70.88 28 29 31.20 29 Deposit Contributions {from boxes) Gift Aid Standing order. To Branch Office- #562543 (515124) Worldwide Work 473.00 473.00 29 CE 10.00 30 937.00 [337.00] [600.00] Worldwide Work {Resolution) Total of all columns 473.00 473.00 1.203.00 1.896.73

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION

BANK ACCOUNT

Date Completed:______

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement:

  3. Any bank charges not recorded on Accounts Sheet :

  4. Total of lines 1 through 3:

  5. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confirmation Amount

No.

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]:

  2. Any bank interest not recorded on Accounts Sheet :

–

–

ACCOUNT SHEET SUMMARY FOR MONTH ENDING: APRIL 30, 2024

RECEIPTS

Balance Forward 0.00 IN 473.00 + OUT 473.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 3,519.05 IN 1,203.00 + OUT 1,896.73 – Ending Balance 2,825.32 TOTAL FUNDS ON HAND AT END 2,825.32 OF MONTH

  1. All electronic contributions not recorded on Accounts Sheet :

  2. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 2,825.32, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth. West (16246) May 2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 01 Worldwide Work 60.00 01 Congregation Contribution by Standing order Contribution by standing order - BT 21.00 01 CE 20.00 01 CE 40.00 02 5.76 07 Worldwide Work 07 Congregation Gift Aid Standing order- 12 Worldwide Work 25.00 07 CE 50.00 80.00 13 Perth East- KHCO 400.00 15 Worldwide Work 15 Congregation 22 Worldwide Work 525.00 22 Congregation Craigie Hall Sale 24 KHT 23 218.626.00 CE 660.00 26 Worldwide Work 26 Congregation 28 BT 30.00 31.20 28 Gift Aid Standing order 29 Corona Energy 30 Deposit Contributions (from boxes) To Branch Office - #5646791616124) CE 10.00 55.13 769.Crf) 769.00 31 219.089.00 Worldwide Work [163.CQ] [218.926.Crf)] E Worldwide Work {Resolution) Total of all columns 769.00 769.00 220.175.00 219.581.09

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION

BANK ACCOUNT

Date Completed:______

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement:

  3. Any bank charges not recorded on Accounts Sheet :

  4. Total of lines 1 through 3:

  5. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confirmation Amount

No.

ACCOUNT SHEET SUMMARY FOR MONTH ENDING: MAY 31, 2024

RECEIPTS

Balance Forward 0.00 IN 769.00 + OUT 769.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 2,825.32 IN 220,175.00 + OUT 219,581.09 – Ending Balance 3,419.23

TOTAL FUNDS ON HAND AT END 3,419.23 OF MONTH

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]:

  2. Any bank interest not recorded on Accounts Sheet :

–

–

  1. All electronic contributions not recorded on Accounts Sheet :

  2. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 3,419.23, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth, West (16246) June 2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 03 Contribution by Standing order Contribution by standing order- Gift Aid Standing order- Worldwide Work CE 20.00 03 CE 40.00 04 CE 50.00 05 5.00 05 Congregation Congregation Congregation Perth East- KHCO 42.00 09 112.00 12 272.00 12 400.00 16 Worldwide Work 80.00 16 Congregation Congregation KHT 15.00 19 10.00 21 CE 690.00 23 Worldwide Work 80.00 26 Worldwide Work 31.00 26 Congregation Zoom renewal- 26 62.40 27 BT 31.20 28 Deposit Contributions (from boxes) Gift Aid Standing order- To Branch Office - #566740 (716124) Worldwide Work 690.00 690.00 28 CE 10.00 30 496.00 1196.00] 1300.00] Worldwide Work (Resolution) Total of all columns 690.00 690.00 1.500.00 989.60

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION BANK ACCOUNT

Date Completed:______

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement:

  3. Any bank charges not recorded on Accounts Sheet :

  4. Total of lines 1 through 3:

  5. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confirmation No. Amount

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]:

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–

ACCOUNT SHEET SUMMARY FOR MONTH ENDING: JUNE 30, 2024

RECEIPTS

Balance Forward 0.00 IN 690.00 + OUT 690.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 3,419.23 IN 1,500.00 + OUT 989.60 – Ending Balance 3,929.63 TOTAL FUNDS ON HAND AT END OF 3,929.63 MONTH

  1. Any bank interest not recorded on Accounts Sheet : –

  2. All electronic contributions not recorded on Accounts Sheet :

  3. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 3,929.63, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth, West (16246) July2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 01 Corona Energy Contribution by Standing order- Contribution by Standing order- JW Circuit Account contribution for SSE 6.45 01 CE 20.00 01 CE 40.00 01 CE 1.500.00 02 4.38 03 Congregation Worldwide Work 40.00 03 90.00 ooker 21.53 Gift Aid Standing order. 05 ￿BOoker 07 Congregation Worldwide Work CE 50.00 7.18 45.00 07 120.00 08 PS Food 4.90 08 ps 8.99 08 PS Food 9.99 08 PS Food 13.30 08 ps 17.70 08 PS Food 20.34 08 ps 21.98 08 ps 29.98 08 PS Meal 36.88 08 ps 40.77 08 Amazon 43.95 08 ps 45.33 08 PS Food 47.64 10 Worldwide Work 10.00 10 Congregation Perth East Congregation Perth East- KHCO 10.00 10 1,000.00 12 400.00 12 KHT CE 755.00 14 Congregation Worldwide Work 37.00 14 50.00 ps 40.00 21 Worldwide Work 45.00 21 Congregation Corona Energy BT 133.Crf) 25 45.03 29 18.12 29 Gift Aid Standing order- CE 10.00

ACCOUNTS SHEET (S-26)

RECEIPTS RECEIPTS PRIMARY
PRIMARY		 ACCOUNT
ACCOUNT
DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT
30 Deposit Contributions (from boxes) D 580.00 580.00
31 Perth East Congregation E 750.00
31 To Branch Ofce – #568956 (8/8/24) 615.00
[315.00]
Worldwide Work
[300.00]
Worldwide Work (Resolution)		 E
Total of all columns 580.00 580.00 2,955.00 3,249.44

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION

BANK ACCOUNT

Date Completed:______

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement:

  3. Any bank charges not recorded on Accounts Sheet :

  4. Total of lines 1 through 3:

  5. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confirmation No. Amount

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ACCOUNT SHEET SUMMARY FOR MONTH ENDING: JULY 31, 2024

RECEIPTS

Balance Forward 0.00 IN 580.00 + OUT 580.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 3,929.63 IN 2,955.00 + OUT 3,249.44 – Ending Balance 3,635.19

TOTAL FUNDS ON HAND AT END OF 3,635.19 MONTH

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]:

  2. Any bank interest not recorded on Accounts Sheet :

–

–

  1. All electronic contributions not recorded on Accounts Sheet :

  2. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 3,635.19, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth, West (16246) August 2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 01 Contribution by standing order - Contribution by standing order- Worldwide Work CE 20.00 01 CE 40.00 04 135.00 04 Congregation Gift aid standing order- Congregation Worldwide Work 427.00 05 CE 50.00 07 18.00 07 50.00 12 Perth East- KHCO 400.00 16 KHT CE 698.75 18 Congregation Worldwide Work 18 75.00 21 Congregation Worldwide Work 3.00 25 10.00 25 Congregation Congregation Gift Aid standing order- Deposit Contributions (from boxes) To Branch Office - #570834 (9n124) Worldwide Work 20.00 28 10.00 28 CE 10.00 29 770.00 770.00 31 570.00 [270.00] 1300.00] Worldwide Work (Resolution) Total of all columns 770.00 770.00 1.588.75 970.00

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION

BANK ACCOUNT

Date Completed:______

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement:

  3. Any bank charges not recorded on Accounts Sheet :

  4. Total of lines 1 through 3:

  5. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confirmation No. Amount

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]:

–

ACCOUNT SHEET SUMMARY

FOR MONTH ENDING: AUGUST 31, 2024

RECEIPTS

Balance Forward 0.00 IN 770.00 + OUT 770.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 3,635.19 IN 1,588.75 + OUT 970.00 – Ending Balance 4,253.94 TOTAL FUNDS ON HAND AT END OF 4,253.94 MONTH

  1. Any bank interest not recorded on Accounts Sheet : –

  2. All electronic contributions not recorded on Accounts Sheet :

  3. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 4,253.94, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth, West (16246) September 2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 01 Congregation Worldwide Work 32.00 01 45.00 02 Contribution by standing order Contribution by standing order Congregation Perth East- Energy Supply PSS Surplus PSS Gft aid standing order #17 Congregation Worldwide Work CE 20.00 02 CE 40.00 04 5.00 04 60.00 04 1.031.24 04 CE 50.00 08 40.00 08 220.00 Worldwide Work 10.00 Congregation Perth East- KHCO 260.00 400.00 Worldwide Work 30.00 15 Congregation 22 Congregation Worldwide Work 35.00 32.00 22 70.00 25 Congregation Worldwide Work 2.00 25 20.00 29 Worldwide Work 100.00 29 Congregation Deposit Contributions {from boxes) Gift Aid standing order #1 KHT 295.00 30 1.196.00 1.196.00 30 CE 10.00 30 CE 991.25 30 To Branch Office- #572505 {1013124) Worldwide Work 795.00 [495.00] [300.00] E Worldwide Work {Resolution) Total of all columns 1.196.00 1.196.00 2.307.25 2.286.24

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION BANK ACCOUNT

Date Completed:

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement: +

  3. Any bank charges not recorded on +

  4. Any bank charges not recorded on Accounts Sheet :

  5. Total of lines 1 through 3:

  6. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confrmation No. Amount

ACCOUNT SHEET SUMMARY

FOR MONTH ENDING: SEPTEMBER 30, 2024

RECEIPTS

Balance Forward 0.00 IN 1,196.00 + OUT 1,196.00 – Ending Balance 0.00 PRIMARY ACCOUNT Balance Forward 4,253.94 IN 2,307.25 + OUT 2,286.24 – Ending Balance 4,274.95 TOTAL FUNDS ON HAND AT END OF 4,274.95 MONTH

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]: –

  2. Any bank interest not recorded on Accounts Sheet :

–

  1. All electronic contributions not recorded on Accounts Sheet :

  2. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 4,274.95, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth, West (16246) October 2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 01 Contribution by standing order- Contribution by standing order- Gift aid standing order #17 Congregation Worldwide Work CE 20.00 01 CE 40.00 04 CE 50.00 09 6.00 09 20.00 14 Perth East - KHCO 400.00 KHT CE 827.50 18 Corona Refund (58.74) 20 Congregation Worldwide Work 20 23 Worldwide Work 23 Congregation Congregation Worldwide Work 16.00 27 12.00 27 140.00 28 Spare Keys Gift Aid standing order #1 Deposit Contributions (from boxes) To Branch Office- #575572 (11117124) Worldwide Work 9.00 28 CE 10.00 31 260.00 260.00 31 525.00 [225.00] 1300.00] Worldwide Work (Resolution) Total of all columns 260.00 260.00 1.207.50 875.26

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION BANK ACCOUNT

Date Completed:

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement: +

  3. Any bank charges not recorded on +

  4. Any bank charges not recorded on Accounts Sheet :

  5. Total of lines 1 through 3:

  6. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confrmation No. Amount

ACCOUNT SHEET SUMMARY FOR MONTH ENDING: OCTOBER 31, 2024

RECEIPTS

Balance Forward 0.00 IN 260.00 + OUT 260.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 4,274.95 IN 1,207.50 + OUT 875.26 – Ending Balance 4,607.19 TOTAL FUNDS ON HAND AT END OF 4,607.19 MONTH

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]: –

  2. Any bank interest not recorded on Accounts Sheet : –

  3. All electronic contributions not recorded on Accounts Sheet :

  4. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 4,607.19, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth. West (16246) November 2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 01 Contribution by standing order- Contribution by standing order- 03 Congregation 03 Worldwide Work CE 20.00 01 CE 40.00 35.C(J 55.Crf) 04 Gift aid standing order#17 10 Worldwide Work CE 50.00 20.Crf) 12 Worldwide Work 20. 12 Perth East- KHCO 400.00 15 KHT CE 797.50 17 Worldwide Work 17 Congregation 24 Congregation 24 Worldwide Work 26 CO west visit expense 28 Gift Aid standing order #l 29 Deposit Contributions (from boxes) 29 HMRC Charities {Gift Aid and Gift Aid Small Donations) 30 Deposit Contributions (from boxes) 30 To Branch Office- #577321 {12110124) Worldwide Work 81.59 CE 10.00 209.00 209.00 CE 785.33 90.00 90.00 495.00 [195.00] [300.00] E Worldwide Work (Resolution) Total of all columns 299.00 299.00 2.001.83 976.59

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION BANK ACCOUNT

Date Completed:

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement: +

  3. Any bank charges not recorded on +

  4. Any bank charges not recorded on Accounts Sheet :

  5. Total of lines 1 through 3:

  6. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confrmation No. Amount

ACCOUNT SHEET SUMMARY FOR MONTH ENDING: NOVEMBER 30, 2024

RECEIPTS

Balance Forward 0.00 IN 299.00 + OUT 299.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 4,607.19 IN 2,001.83 + OUT 976.59 – Ending Balance 5,632.43 TOTAL FUNDS ON HAND AT END OF 5,632.43 MONTH

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]: –

  2. Any bank interest not recorded on Accounts Sheet : –

  3. All electronic contributions not recorded on Accounts Sheet :

  4. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 5,632.43, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth, West (16246) December 2024 PRIMARY ACCOUNT PRIMARY ACCOUNT RECEIPTS DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 02 Contribution by standing order- Contribution by standing order- Gift aid standing order #17 Perth East- Assembly Bus Congregation Worldwide Work CE 20.00 02 CE 40.00 04 CE 50.00 09 250.00 130.CM) 145.00 12 Perth East- KHCO 400.00 12 KHT CE 847.50 15 Congregation Worldwide Work 10.00 15 20.C 18 Congregation Worldwide Work 30.00 18 40.00 22 Worldwide Work 30.00 22 Congregation Worldwide Work 50.00 29 40.CKi 30 Deposit Contributions (from boxes) Gift Aid standing order #1 To Branch Office- #5786241113125) Worldwide Work 495.00 495.00 30 CE 10.00 31 575.00 [275.00] 1300.00] E Worldwide Work {Resolutionl Total of all columns 495.00 495.00 1.462.50 1.225.00

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION BANK ACCOUNT

Date Completed:

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement: +

  3. Any bank charges not recorded on +

  4. Any bank charges not recorded on Accounts Sheet :

  5. Total of lines 1 through 3:

  6. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confrmation No. Amount

ACCOUNT SHEET SUMMARY FOR MONTH ENDING: DECEMBER 31, 2024

RECEIPTS

Balance Forward 0.00 IN 495.00 + OUT 495.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 5,632.43 IN 1,462.50 + OUT 1,225.00 – Ending Balance 5,869.93 TOTAL FUNDS ON HAND AT END OF 5,869.93 MONTH

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]: –

  2. Any bank interest not recorded on Accounts Sheet : –

  3. All electronic contributions not recorded on Accounts Sheet :

  4. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 5,869.93, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth. West (16246) January 2025 RECEIPTS PRIMARY ACCOUNT DATE TRANSAcfioN DESCRIPTION TC IN OUT IN OUT 01 Congregation Contribution by standing order- Contribution by standing order- Worldwide Work 10.00 02 CE 20.00 02 CE 40.00 05 20.00 05 Congregation Gift aid standing order #17 Congregation Congregation Worldwide Work 50.00 06 CE 50.00 08 20.00 12 90.00 12 120.00 13 Perth East- KHCO 400.00 14 KHT CE 700.00 15 Congregation Worldwide Work 5.00 15 25.00 17 NW Scheduler Subscription Toiletries 40.82 20 12.00 22 Congregation Worldwide Work 10.00 22 20.IXJ 26 Congregation Worldwide Work 10.00 26 100.00 28 Gift Aid standing order #l Congregation Deposit Contributions (from boxes) To Branch Office- #580908 (214125) Worldwide Work CE 10.00 29 180.(K) 30 660.00 660.00 31 585.00 1285.00] [300.00] Worldwide Work {Resolutionl Total of all columns 660.00 660.00 1.480.00 1.037.82

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION BANK ACCOUNT

Date Completed:

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement: +

  3. Any bank charges not recorded on +

  4. Any bank charges not recorded on Accounts Sheet :

  5. Total of lines 1 through 3:

  6. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confrmation No. Amount

ACCOUNT SHEET SUMMARY FOR MONTH ENDING: JANUARY 31, 2025

RECEIPTS

Balance Forward 0.00 IN 660.00 + OUT 660.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 5,869.93 IN 1,480.00 + OUT 1,037.82 – Ending Balance 6,312.11 TOTAL FUNDS ON HAND AT END OF 6,312.11 MONTH

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]: –

  2. Any bank interest not recorded on Accounts Sheet : –

  3. All electronic contributions not recorded on Accounts Sheet :

  4. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 6,312.11, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

Jw HUB Accounting ACCOUNTS SHEET (S-26) Perth. West (16246) February 2025 RECEIPTS PRIMARY ACCOUNT DATE TRANSAcfIoN DESCIUPTION TC IN OUT IN OUT 02 Congregation 02 Worldwide Work 10.00 61.00 03 Contribution by standing order 03 Contribution by standing order Roadshow Expenses- 04 Gift aid standing order #17 09 Worldwide Work CE 20.00 CE 40.00 94.00 CE 50.00 20.00 09 Congregation KHT 30.00 CE 890.00 12 Worldwide Work 1.00 12 Congregation 12 Perth East- KHCO 11.00 400.00 16 Congregation 16 Worldwide Work 5.00 1 iJ).00 23 Congregation 25 Deposit Contributions (from boxes) 28 Gift Aid standing order #1 28 To Branch Office- #582987 {314125) Worldwide Work (From contribution boxes) Worldwide Work {182.00) Worldwide Work (Resolution) Monthly Resolution (300.00} Total of all columns 20.00 258.00 258.00 CE 10.00 482.00 [182.Crf)] t300.Crf)] 258.00 258.00 1.268.00 976.00

ACCOUNTS SHEET (S-26)

PRIMARY ACCOUNT RECONCILIATION BANK ACCOUNT

Date Completed:

  1. Ending balance shown on bank statement:

  2. All deposits recorded on Accounts Sheet but not shown on statement: +

  3. Any bank charges not recorded on +

  4. Any bank charges not recorded on Accounts Sheet :

  5. Total of lines 1 through 3:

  6. All checks/electronic transfers recorded on Accounts Sheet not yet paid by bank:

Check/Confrmation No. Amount

ACCOUNT SHEET SUMMARY FOR MONTH ENDING: FEBRUARY 28, 2025

RECEIPTS

Balance Forward 0.00 IN 258.00 + OUT 258.00 – Ending Balance 0.00

PRIMARY ACCOUNT

Balance Forward 6,312.11 IN 1,268.00 + OUT 976.00 – Ending Balance 6,604.11 TOTAL FUNDS ON HAND AT END OF 6,604.11 MONTH

  1. Total of checks/electronic transfers not yet paid by bank [Sum of amounts entered for line 5]: –

  2. Any bank interest not recorded on Accounts Sheet : –

  3. All electronic contributions not recorded on Accounts Sheet :

  4. Reconciled bank balance [Subtract lines 6 through 8 from line 4]:

(The amount on line 9 should equal £ 6,604.11, the “Primary Account/Ending Balance” figure in the “Accounts Sheet Summary” box.)

ACCOUNTS SHEET {S-26) Perth. West (16246) March 2025 RECEIPTS PIUMARY ACCOUNT DATE TRANSACTION DESCRIPTION TC IN OUT IN OUT 03 Contribution by standing order- 03 Contribution by standing order. Gift aid standing order #17 05 Worldwide Work CE 20.00 CE 40.00 CE 50.00 10.00 05 Congregation 05 Perth East- Assembly Bus 09 Worldwide Work 20.IJJ 250.00 121.00 09 Congregation KHT 210.00 CE 910.00 12 Worldwide Work 12 Congregation 12 Perth East- KHCO 400.00 16 Worldwide Work 16 Congregation 19 Congregation 23 Worldwide Work 20.00 10.00 120. 23 Congregation 28 Gift Aid Standing order #1 30 Worldwide Work 22.00 CE 10.00 60.00 30 Congregation 31 Deposit Contributions (from boxes) To Branch Office- #584693 (412125) Worldwide Work (From contribution boxes) Worldwide Work (356.00) Worldwide Work (Resolution) Monthly Resolution {1.600.00) Total of all columns 180.IJ) 823.00 823.00 31 1.956.00 [356.00] [1,600.00] 823.00 823.00 1.853.00 2.606.IXI

PRIMARY ACCOUNT RECONCIUATION BANK ACCOUNT ACCOUNT SHEEf SUMMARY FOR MONTH ENDING: MARCH 31. 2025 Date Completed: RECEIPTS 1. Ending balance shown on bank statement= Balance Forward 0.00 IN 823.00 2. All deposits recorded on Accounts Sheet but not shown on statement: OUT 823.00 Ending Balance 3. Any bank charges not recorded on Accounts Sheetr. PRIMARY ACCOUNT 4. Total of lines 1 through 3: Balance Forward 6,604.11 S. All checkslelectronic transfers recorded on Accounts Sheet not IN 1.853.IXI 4 yet paid by bank. OUT 2.606.00 hecklconfirmation No. Amount Ending Balance 5,851.11 TOTAL FUNDS ON HAND AT END OF MONTH 5,851.11 6. Total of checks/electronlc transfers not yet paid by bank Isum of amounts entered for line 51: 7. Any bank interest not recorded on Accounts Sheer. 8. All electronlc contributions not recorded on Accounts Sheet. 9. Reconciled bank balance Isubtract lines 6 through 8 from line 41.. (rhe amount on line 9 should equal £ 5.851.11. the ?rimary AccountlEnding Balanc¥ fyure in the Accounts Sheet Summarf box.)

PERTH WEST CONGREGATION OF JEHOVAH'S WITNESSES

Statement of Receipts, Payments and Balances for the Year to 31st March 2025

==> picture [475 x 714] intentionally omitted <==

----- Start of picture text -----
RECEIPTS Current Year Previous Year
2024/2025 2023/2024
Congrega�on Contribu�ons Boxes and D/D £ 6,557.00 £ 3,727.00
Congrega�on Gi� Aid Dona�ons £ 720.00 £ 1,600.00
Gi� Aid Small Dona�ons £ 1,436.00 £ 1,241.00
Gi� Aid HMRC Payment £ 785.33 £ 736.93
Contribu�on from Circuit Funds £ 1,500.00 £ -
Craigie Hall Sale £ 218,626.00 £ -
Zoom Refund £ - £ 14.39
Corona Energy refund £ 58.74 £ -
Contribu�ons via JW.org £ 9,377.50 £ 6,223.75
£ 239,060.57 £ 13,543.07
EXPENDITURE
Winessing Expenses £ 184.15
Kingdom Hall Opera�ng Expenses £ 7,388.00 £ 2,738.08
Cleaning and Hygiene £ - £ 131.41
Computer and Audio Accessories £ - £ 941.88
Zoom Expenses £ 103.22 £ 159.85
CO and Visi�ng Speaker Expenses £ 166.92 £ 43.20
Roadshow expenses £ 94.00 £ -
Pioneer Service School £ 325.13 £ -
Contribu�on to Circuit Funds £ 1,031.24 £ -
Dona�on to WWW from Cong. Funds £ 227,120.00 £ 9,176.00
Coach Hire £ 500.00 £ 250.00
TOTAL EXPEDITURE £ 236,728.51 £ 13,624.57
Net Receipts/Deficit for the year £ 2,332.06 -£ 81.50
Bank & Cash balances at 1st April 2024 £ 3,519.05 £ 3,600.55
Bank & Cash balances at 1st April 2025 £ 5,851.11 £ 3,519.05
----- End of picture text -----

1

APPENDIX 3

Independent examiner’s report on the accounts

Independent examiner’s report on the accounts’s report on the accountss report on the accounts
V2
Report to the Charity name
trustees/members of Perth West Congregation of Jehovah's Witnesses
Registered charity
number		 SC
002233
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
to
1
4
2024
31
3
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
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 viewgiven bythe accounts.
Independent examiner’s
statement		 In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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
understanding of the accounts to be reached.
Signed:** Date:
13 August 2025
Name:
Relevant professional
qualification(s) or body
(if any):
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 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose