## **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. 

4. Registered Charity No. SC002233 

5. 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: 


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. 

6. The registered address of the Congregation is 

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

8. 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 

13. 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. 

14. 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. 



15. 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.
16. 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.
17. 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.
18. 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.
19. 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. 

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

7. 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** 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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** 

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

7. Any bank interest not recorded on _Accounts Sheet_ : 

– 

– 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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 

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

+ 


**----- Start of picture text -----**<br>
+<br>**----- End of picture text -----**<br>


– 

## **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** 

7. Any bank interest not recorded on _Accounts Sheet_ : – 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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**<br>PRIMARY|**ACCOUNT**<br>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]<br>Worldwide Work||||||
||[300.00]<br>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 

+ 


**----- Start of picture text -----**<br>
+<br>**----- End of picture text -----**<br>


## **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** 

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

7. Any bank interest not recorded on _Accounts Sheet_ : 

– 

– 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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 

6. 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** 

7. Any bank interest not recorded on _Accounts Sheet_ : – 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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 + 

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/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** 

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

7. Any bank interest not recorded on _Accounts Sheet_ : 

– 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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 + 

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/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** 

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

7. Any bank interest not recorded on _Accounts Sheet_ : – 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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 + 

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/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** 

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

7. Any bank interest not recorded on _Accounts Sheet_ : – 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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 + 

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/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** 

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

7. Any bank interest not recorded on _Accounts Sheet_ : – 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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 + 

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/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** 

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

7. Any bank interest not recorded on _Accounts Sheet_ : – 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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 + 

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/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** 

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

7. Any bank interest not recorded on _Accounts Sheet_ : – 

8. All electronic contributions not recorded on _Accounts Sheet_ : 

9. 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** 


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


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**<br>**V2**|
|---|---|
|**Report to the**|Charity name|
|**trustees/members of**|Perth West Congregation of Jehovah's Witnesses|
|**Registered charity**<br>**number**|**SC**<br>002233|
|**On the accounts of the**|Period start date<br>Period end date|
|**charity for the period**|Day<br>Month<br>Year<br>Day<br>Month<br>Year|
||**to**<br>1<br>4<br>2024<br>31<br>3|
|**Set out on pages**|(remember to include the page<br>numbers of additional sheets)|
|||
|**Respective**<br>**responsibilities of**<br>**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>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**<br>**examiner’s statement**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>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**<br>**statement**|In the course of my examination, no matter has come to my attention [other than that<br>disclosed on the attached page*]<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2.<br>to which, in my opinion, attention should be drawn in order to enable a proper<br>understanding of the accounts to be reached.|
|**Signed**:**|**Date:**<br>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