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2024-10-31-accounts

-LDo4144. 202L,I APPENDIX 1 Trustse8' Annual R Period start dale Monin rtforthe rfod Penod end date onih Ye8r 10 oscr Da 01 From 2023 To 31 Office of the Scotb'$h Ch*ri ul•tor Reference and administratlon details Charity name Churth of God Scotland othor nam0• charlty il known Registsr•d charity number Charbty's prlnclpal addrass SC005252 Namos of tho charlty trustsgs on dats of approval of Trust••8' Annual Report O•t•s •¢t•d If not for whola y•ar Nam• of p•r40n lor body) gntilled 19 Trnsteo namè Offica lif any) 14 16 17 18 19 20

APPENDIX 1 Rehren¢• and administratfion details Names ol all othor charity trustees during th• pwlod. 11 •ny. Ilor •xamplfr. th0￿ who rnSIgn￿ part way through the finanGial period) Nam• Dats* act•d rf not for wholfr yfrar Structure, governance and management TY￿ of 9ovorning documerrt 'I"hc charity Is an unincorporated associalion. the purw)se and admini51raiion arrangements are sei oul in its ionslilulion. I'e ar¢ aifiliated to thc Il'orld-w idc Church of God that il% headquarters in Clei'eland.-fennessee - LISA. Tr￿t￿ r•crvltm•nt and •ppoinbn•nt Objectlves and actlvltles Charfitsbl• wrpMe¥ The pr•¢ntion or r¢li¢fof FM)vefly The adbancemenl of education- rL"ligyiun: hLalth.' Lilizenship or c(Anmuniti, deNelotxneni' human ribhts. and conflia resolution OT reconciliation... ThL" prixnoiion ol"religi0￿8 or racia] harn)ony: eq￿llY arnl div¢rsity... The relief of thosc in nc¢d b) of ag¢. ill healih. disability, rinarKial hardship. or other disadvantage... As an organisalion. the Church of God Scolland is actsveli, In￿O1ved in lh¢ irdinin¥ lil- new leadLrs for ihc minisln. uf the Iilispel. This iftiolv¢scharitable and social work knih In ￿ntland and other ¢ounlries. For cxample. local communit%. projects. support groups. ! l'outh work. as well as other major productive contribulions to iheir l(Kal communit).. Summary of tho main •¢lTrviti08 In r•latlon to thèso obfvc

APPENDIX 1 Achievements and perfomiance Summ•ry ofth• m•ln •¢hl•v•m•nts of thg charlty durlng th• flnanclal ￿rI{￿l ACM November 2024 ational Overseer's Re￿rt lo ibt Trnsl¢es As a h'aiional Lhrisiian Chariiy comryised of oilKr I￿￿1 C'hrislian Charitie& C'hurch of ￿ Scolla￿l h&s man), oppirtunili¢s 10 1 Invol￿ed wilh impmving the healih and wellbeing of Ihe rrtX4)le who liv¢ in the c(Jmmunitie% we serve. (lur main pury￿ or goal t% a ('hrisiian Cl)arii> its io illiT(xluce peoplL li) IhL (liA￿l of Je5115 C'liri4L ()Iir %lr4liL%' IL) aLLvmplish Ihis gvoal is lo love as JeiU5 lov¢d and [() se¢vL JL%ws ¢rv¢d. We ￿ld our Niona] ACAM in Perth on 22 and ?3, November ?024. Duringi Ihi5 PL'ri(KL I SUPWlcd Tnan) of L)ur churLhes eyciall!. the Naim Church uniil ilkir n¢w minisler in rK)sl l Aug￿￿1 ?11?41. At Ihc saine lime. l suhmii Iheir I IS(-R i)n time lor 21121. ()n Ilie ?141 J1￿U¥r) 1x.ns Fi(bad C'ommunili C'hw(h in l)ur)dcc N'a5 loundL4d. ()n 7. April il liun)arii4UI (iynisis c'hu￿h jVi￿a C liurih ul. (i(?¢J. Ai ihe .￿￿Tre iiine. Ihe Sulid R￿k ChurLh in l.iving%ione founded i)n 30, June. 'lThis increased our churche% fr(wn 16 10 14 churches. Wc als1) hLld variuus 1wl1vn￿ cv¢nls= a National IAdic5' LonlcrL'nCC on ?5, Mav: th¢ 11 ' Iv l !IIL C hurrh ()f Gen¢rdl A%￿rnblY held in IndianarN)lis in ihe 11SA whilh I dllended. After ihis (ieneral Assemhly l siepped dnwn a.% the NO1ionttl ()v¢rseer for S¢oiland at ihc end of Julv. i ￿)￿ tIK' rDIL of Naliunal ()¥L'rseLY fi)r 8L(iiland -.lisl hL' visiied Our ministers in ihe nonh and south Or￿￿tand. I mei up wilh him on 31" Aug>￿1 io d() ts hand()￿'r in l )IiiideL'. l)urinbv ihis ￿TIOd of tiwne. u Naiioncil Yothh camp pla￿. in Arhr()d¢h Ir()m 31" Julv lo Au&TUSI. 'fhL'fL' wcn. also churih rrlurbi%hmLnis on the Dens Road hiiil,I'.',I'. Iii I 1114 bm'r w'iih the help from a buildinbp t￿lm Iri)m Ihe I,'%A. lili % in u)nthci with all oui STiiiii%ILrs thmugh rcgular /i'. Manv of our 19 ihurLhes and two disiriLl5 were with rfher even15 dnd disiriLi m¢rtingJs. For example. picniL4. LhurLh outingDs. youih and children's evenl% and l.'nbligh classe.s to h¢lp intcgTrratc ￿hl T Luliures. Wc havc chaplains supp(wlinb ihL rail industry. Iwtbdll (lubs. univ¥rii¢y 51u(k.nts. Wc werc abl¢ lo wncel the phv5ical needs i)I' p￿pIe wilh our f￿￿lI￿nk ouirvdch Thini￿rieS. eS￿laLIY in the Ceniral Ilcli ori*. As a mulii-Luliural. mulii-ling?u41. and multi-g?erK'ratiiTrn Lh￿ltY we reLllbmii& IhL imiKYlance of ￿orkInb> IOb'Liher wih all PLxyIc LTr()ups ¢n improve the quaiit). of life through a true arKI genuine enLouni¢r wilh the jes￿ of the Bible. Rcswctivcly subTnittLyJ w'iih much appreciation io our Doard ofTrusiee .Iliiiiiiil l )1 iT￿L￿r ( hiJrLh of (iThJ $C￿land7'T￿￿Icc

Financial Review Brf•f 8tat•m•nt of the ¢harlty'$ policy on r￿8￿108 % a rL￿Ull ol- A surplu% i)1. £66.613.38 1(Ir ihe >ear 202?.?U23. Iwr charÈi>" held 'l)5.-389?5 ￿ 31. 2n￿. ()ur LhJrit> s inLx>mL l(Ir 2013-?{1?4 '.11.41)7.55. 1)ur ih4riiv s expenditurL' i)n aitii'iiies and 8o%ernanL¢ LiiS1.% ¥¥ 'fi? 7f17.45. whiLh ILII iiur Lhdrily with -£.11.2H¥.g1). thL %urplui i)I'£frfp,()l.l.I In)m 21122-2023 ￿hlih 8a¥e a surplu4 ()r f15.12.1.4R. hciMLvLr. miisl Ill. thi wrpluN 14 r￿￿lL.￿￿J lunih. fly I￿nth￿ lkn)j¢xa £.I11_314.11.'Ihis I¥LS114i.j￿t £4.I)X().17 )1 Iwth.'Ih¢ Lhllril% d%XL'l% liTrr I I l)Ln% Ilcwd l)undL'L' Ihdl ￿L. lif L%litnai¢d %'alu¢ ill L147 J4Y. 2a L-orrick Ki)ttd (?laS￿l¥ klW.(MJU. I h¢￿1()rL.. thLSL' lund% ￿111 L￿a￿ll iTrur Lhurilb Ii) LiintinuL ui ity nJnnin8 CII%L% li)r th¢ nLxi linan¢iJl ¥LW INovemkr 2(124 1() UL1obvr 2U251. li 1% ihL r￿)IlLY lif IhL Lhariiv ihui unTi%lriL¢Ld whiLh huNL Dibl hi'l ¢si¥ndl¢d li)r Ir￿Li￿1 %hc>uld IK. mdinwinLd Ydl x ILVLI IllUiViilLnl 1¢) IK%wLLYI Ihrcc- And si.x-mi)nih's ¢xpcndiiurL. I hc I"ruslcLs Lx)n%i iM)ntinuL Ihe Lhdfiij s Lurr¢￿1 ItiL% Kh¥lL Liin%id¢rdiit)n IN gil'l￿ Ic in which uddiiii)ndl I'unds k. TUi5cd. 'I"his levcl i)l- rcTre% bcen muin￿lDed thrtsuuhoui ycgr. D•tall• of any d•fl¢lt Don•tod fa¢llltl•• and Mrvl¢•s Ilf any) APPENDIX 1 Other optional information Th¢ CliurLh vf Gthl SL()Ilaiid held its Annual G¢nerdl M￿lIng7 in GI1￿&j￿w vii Iliv 22 dnJ 231d NUv¢M￿r at Ihe Penh Cliri%lidn C'enire. Riggi% R(iJd. Perth Pll I I PR. Ai lh(￿ meeiings all the financial dixumenls We￿ e.Kamined by our'l rusiL's aiid ih¢ Naiionyl C hur¢h CouiiLiI ￿h0 approvLd IhLin 11.497.1S I"A?.7N7.45 l..xpcndiiu Iluldnte uwlu% Ni>v 2U22 111 (k'i 2U23 Wtw balnr¢ ye4r endlni 21124 £lrfJ.lJ l.1..3X Llq.J2J.4# 114?.14 Ilr(iPLrtJ 2J L drri¢k KciJd. (il&sBiiwl All i)ur IinonciLtI d(umL*ts arc 5ubmit(ed lo J. CiilLYnan & L'u, ALf(>tsnumLV, ¢0 thudil thL ihurii) s #iuJuni8 inderKndL'nil%. Declaration Th• tru•t•M d•clar• that they h•ve •pprov•d lh• tru8tw8' r•port abov•. Slgn•d on b•hall of th• charity's trustees Slgnatur•l•l Full naTnels1 Posilion l•.g. Chair) LL Dat• I li(Tr7125

C Loc £a43,20iO.I Church of God Scotland Statement of Balances Stalemenl of b4ln¢¢s as 31 Uclober 2024 2024 2023 InLÉ)mL' 31.497.55 787.45 £62.225.91 et income for the year -g211.7YS X7 t •ttd l hnd 14alanLL dl 3(} N{}￿L.￿￿'r 21122 111 31 ()L1()tr￿'r ?023 Surplu4 liir thL )eur.111 NiivLmbL'T 2112.1 11) 311)¢li)hL'r 2024 £66.613.38 £95.-189.25 £JqJ23.48 £66.61J.JW Ineome IlnrLiriLILd funds RL%uiLl¢YJ I'unds £4.989.17 £10.776.45 £Jq,J23.48 £66,613.J8 R#trleted Asmti on Two Buudthy Ei¢lm•t¢d V•ly¢ I I l)L'n4 liiiad l)undL'L'. I)1)13AI I &. ?a ('arr1Lk Riidd. F¢uiherglen, (ilw%¥iiw, ( j73 41.1 £142 J49.40 Total Incorne l)undLL l>riljLLt. ('hurLh RLlurbi¥hmLnis. MA W A, & Wi)rld MI￿10n￿ 1k￿.i8na1Cd £211.2X_1.23 £16.IM)4.16 Ll 5.7111.58 £12.ShX.54 'i>rld Mi%%iiin% IISA li)r Nuiii)nJl Wiirk¥r Yi>uih ALLI)uni I I'hL Yiiuih Ik"PdrtmLni have Sel up in4JLyndLni ai¢i)uni in 20241 l)undLL I)iinJliiin% & SuptK)rl li)r Nc￿ l>u%ts?r Mini%lLr4 MLL4in¥vl.udiL% { iinlirLmi&lA(iM LI¢ (Trih¢r- MIKill￿¥%)ui I l.'Igin und Vir¥in Mi>n¢> I £S.h.1.3.1 £2,2X5.IM) £IY8.93 Tot1 rtJoure*$ exptnd¢d Iii¥%Lrn￿LL LIJ51S 91 Artlvltles ¥•dert•k¢n dIrt￿lY (other ewts rel•ll•z to ttr) ML'n &. Wiiman iil'ALiiiin I Wi)TkL'r% whil KL'lurbish ('huTLhLS I-.XLcpI I)undLY l>r()jcLiI l)undL'¢' IDNIILLI IMLJIN and MalLriul li)r WAI l)undLL Mi%Niiin s Ib&%ii)r %iipL'nd £111.435.()9 £7.71l).54 NiJtic)nJl ()IL'r%ixY in %Liiildnd ].Xrxn￿ Yiiuili l)¢pJnniLnl l.NPLnaiturL 4Up￿l[l liir 15uildiny%. IlJni% inL1￿1n8 1)undLL. l.diliL'% ( i>nli'rL'nLI' & A( im uprmirt Ii)T I lur NJiii)nul ￿.1)rk(r5. M¢diJ l)LVArtmL'ni 'I'r411111inb & 4¢u)mmI￿￿11lIn ixsxm%is LY.471.y5 12..377.8(1 £7.711.17 £727.110 £2.1 bll.IK t2.11%5.72 £110.18 Lfy.147.11 £1.5117._33 TlutlJing A4SLLs1 I I Ik'n% Ri)dd l)undLt & 2a Carrilk Riiud (ila58owI l-iitsl u%KI.4 Mi¢h Iwi) huilding% plu4 21124 inLx)mL £.31.41)7.55 £14? _349.411 204 47$. JI 281497..1 Govtrn•llce eo iii)nul l)IIIiL L(14L4.' slalT()naTr. ink. ()fficc c05Ls. ulililics. )ubliL Iidhiliij InsurdnLL' &. IluildinB In8uranLL DundLL I IKIIA & IL¥dl FLL% 4ank Ch￿¥L4 £?.472.73 £1.1199.(KJ £219.110 £()S.IM) £?,fv14.%7 £ l.{K>4.117

004253, 2024.1 CHURCH OF GOD SCOTLAND TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED.11 OCTOBER 2024 SCOTTISH CHARITY NO: SC00525.1

CHURCH OF GOD SCOTLAND TRL'STF.F.S AN￿uAL REPORT AIND ACCOLNTS FOR THE I'EAR EYDED 31 OCTOBER 2024 Sco￿]sH CHARITI, NIIN1BF.R: SCOO5253 Recruilment and appointmenl of trustccs Truslecs are appointed or reap￿Inted bv the rnemhers at ()ur annudl general rneeling. GoverDlng document Thc Lharilv is an unin¢orsX)rniL'd aS￿}￿latiOn. the purFK)se and admini51rn1ion arrang¢m¢nls ar¢ srf out in its constilulion. We are affiliated Iv the World Wide Church of God ihai has its h¢adquarters in Cleveland. TennessLY. USA. Chritble purposes The pr(.￿entI()n i)l-r¢liL"f (if wkerty. The advanLemenl of educalion. relib¥ion. health. ilizcnship or community development. human rights. and conflicl rcsnlulion or rL'L(7llLiliation. The pri)molii)n i)f reli&wj()us or racial harnion),. equdlil), and dii'LTSlty. ThL' rclicfol. Ihu5e In need by re￿n of agle. ill hLalih. di5abilil)', fJnanLial hardship. or othcr disad¥'anta&be. Actil'ities and achiei'emen15 As an i)rgFanisaiion. thL C"hurch of God Scotland is actii'ely in￿.0]%.ed in the trdining¥ of ne￿ leaders t-or Ihe minislr%' of ihe Gc)spel. This ini'oli'es charilable and s()Lial wi)rk b()th in SLoiland and oiher countries. For example. local communilv pri)jLrts, support groups. youth work, as well as other major productii'e contribulions lo iheir local communiry.

CHURCII OF GOD ￿0T1.AND C"HARITY NO". SC005753 Rfr.CEIIryS A.ND PAI'%IE.%"I"S ACCOI,'%T Tr'OR TIITr. I'F:AR F:44DED 31ST OCI"<)BF.R 2024 L'P4RESTRIITED FL %DS 2024 Kcrtlpts World Ilissions otTcnngs & Tiihcs l.adtr¢g tknhaiii) (hhcr (Nlentsl Hral¢h Fim Aid Cour5el thjndtt tknnaiio￿s Auihinloch bank rlosure 1?569 22.1111 ?74 ??X5 246211 25 -11.4911 P•imeDtI I raiel and Hoiel expenses Nlinisters. Conference i AGM I'nuth meetings Mission's PasioT SupFx)rt Dislncl E¥p N3110nal Exp Oierseas Eip Chtsrihes.'MAWOA Mrals LeadeT5hip Mttfings W'ebsiie &. Technjcal Departmeni Buildrt¥ 21JAb 7731 )37¥ ¥156 51x1 1592 6T47 70Nn 1.1200 2(HO 971J 21473 1587 6294 2474 -1477 y427 ?534)9 ?77 ?Iirf) 60.215 OtTi¢e ¢os¢s Public l.iabilty Ir￿[arKe Baiik ih•r8es IIKBA 71J6 1772 2919 2J73 4.(Tr74 NET SURPI.LS I IDETr'IC-ITI FOR I I.4R -.11 Jgo -2¥.77fi Bank balallte ar 1st •I￿eMber 21b2J et Surpuls I IDeleeliTr for i¢Ar balallct t.Ilii Ikiober 21124 66613 -.11.21) -14_123 95.IN9 -2N.77 h6.h13

CHURCH OF GOD SC'OTLAND TRUSTEES ANNUAL REPORT AND ACCOLNTS FOR THE YEAR E.YDED 31 OCTOBER 21124 scorrisH CHARITY Nu￿]BER.. SCOO525.7 Truslees rtmuner2tion The Iruslecs did nul IL¢L'ii'e paymenl tor expenses durin&7 thL' ycar. Reserves As d resuli lif the defiLiI ()f £31,290 for the y¢dr. Ihc ChurLh held unrestriclcd funds of £.15.32.I i)1 the .1 I: Ocloher 21124. Appmi'ed hij the Tniglee.q qi nd sigyned on Iheir hL'half Cliairp¢rs1111 June ?025

INDEPENDENT EXAN11NF.RS REPORT TO TIIE TRUSTEES OFTIIE CHURCH OF GOD SCOTLAND I report on the accounts of the charity for the year ended 31 Ociober 2024, which aTe set out on pagFe5 2, 3, and 4. Respective responsibilities of trustees and examiner Th¢ charity's Irusl¢L's are rLsponsible for the pr¢paration of the accounts in accordance with the lern15 Ot-charities and Trustce Investment (Scotland) Act 2005 and Ihc Charities A¢ii)unl8 ISu)Ilalldl Regyulalions ?(1(16 las (Imend¢d). ThL charity trustees consider thai thL audit rcquiremenl of Reg)ulalion l 01 l ) (dl ()f tlie Acu)unts Re&¥ulalions does nc)I apply. It 15 my responsibilily lo exainine the accounts as required uiider Stxlion 4411 l (L) of the Act and to state wheth¢r particular matters have com¢ to mv attcntion. Basis of independent exminers statemenl My cxaminalion is carri¢d ()ul in ac¢()rdanL¢ wilh Regulation I l (If thc 20116 Accounts Reg7ulalions. An ¢xaminalioii includes a revie￿, ot. Ihc aLcountingJ records kept by the charity dnd a comparison of. thc accounts prcscnlcd with thosc rccords. 11 also includes cnnsidLYaii()n ()f any unusual items or di4clDsures in the aLcounls. and seeks explanations from thc Irust¢¢s conL¢niingJ any SULli matters. Th¢ procedures undertaken do not provide all the evidence that would be required in an audit, and coiisequently I do nol express an audit opinion on the view given by the accounts. Independent Examiners statement In the course of my examination. no matter has come lo my attention. which gives me reasonable cause to believe that in any mat¢rial respL'LI IhL requir¢m¢'nl%: to keep accounting rccords in accordance ￿'Ith Scclion 44(1) lal of the 2005 ALI dnd Regpuldlion 4 0l.ihe 2006 ALLuunts RegJulativns. and to prcparc accounls with accord with the accountinby rccurds and Lomply wtih regvulalic)n 9 111. the 2006 Accounts Regyulalions haN'e not been met. or 2. Ic) whiLh. in mv opinii)n, allcnlion shi)uld hc draivn in order lo enahle ri) c'r iindi'rtan(linLI (If Ihe accounlb to be re(Iched. J. COLENIAN & CO. Healon Hc)use 4 Gordon Sirect Nairn IV12 4DQ 17 ' June 2025