PERTH GOSPEL HALL
Annual report and financial statements For the year ended
31 December 2024
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Scottish Charity Regulator
www.oscr.org.uk
Registered Charity
$C006180
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ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONTEKrs Tru8tees' annual report................................ Independ1 oxamin*s Tepyt..... Statement tsff8CthPts and payThents................................................. Statement ofbalan¢e8......................................... .. Notes to tha finanaal statements........................... . 10-12
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Itee5 prent their report and finanGial stalements tOther wth the indeFerKlenl examiner's report for
the y&ar ended 31 Decemb8r 2024.
REFERENCE AND ADMINISTRATIVE DEFAILS
Charfty nom•
Perth Gospd Hall
Charfty numb
SC006180
C(mlact sddr•s$
1 Franco5 (3(¥d R(wl
Perth
PH2 8EW
W•bslt• addms
¥.perthgospaIhall.cl
Curr•nt tru•l••s
Oth•r tru•t••s vtho
rv•d durfng th• y•ar
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 STRUCTURE GOVERNANCE AND MANAGEMEP Goveming Documwrt The charity an 1n(knpendt evangelK21 thurth. also krthm as an Assembty. It is an unincorporated asstioation erned by its ctU1) ajqknd on 26 May 2010. Appolntm•nl of Trusto The trustees are the Eldtts of the Church and are apwjnted fr(Kn Iwihin the members d the Churth. orlslI0nal Struclure The truste are dIrY resp&ble for the daWTrday management d Ihe Churth and meet regularfy throughout the y8ar. Rlsl( Assessm•nt Th& trutstees regularfy revw the risks to wthich charity is eXpd and are satisfied that Ihey have policieB and procedures in pla to minimw Ihc6e risks. In addrtw to putrjic 1kn8bilty aThJ property insurarw, comprehensive [leS and edureS are in t4ace for heaf(h and safety,. child protsction (including PVG Disdo8ur8s tr all key Ycth wkers). fc#Jd h>yiene and WofesS maintenance of the trAJldirwJ. OBJECnVES AND ACTivmES The ot4oGt of the Churth is the advancem& of rdigion. The winapal aC1ptieS during the year in furtherance of this oty'eGt induded: SFYeading th8 G05pd in the Qty of Perth and dsthth8re Holding regular servic66 for children. young p46 and addts Offering treach seTvirth in sheltwe(I hthjsing. residential hs)mes and sthods in Ihe City of Perth and elsthvhere Giving of financad suptxt to rkerS travellirrfJ in the United ngdorn lo preach and teach the Word of Grxl Giving of financial suprmyt to Missi(Ywies abroad and sending rell8f supF4ies to areas of the world affected by natural disasters ACHIEVEMENTS AND peRFORMANCE M•mborshlp In 2024. the number of Church mernt>W5 was alyyJl the Same a5 21)23, lyjt there were a fww thanges in Ihe individuals that CnSe the Churth. Regular Servlcos The regu18r programme of everts in Perth Gosp81 Hdl: Sunday 10.30 Breaknng of Bread (&ynmunion). Chrtstians meet to remember the Lord Jesus as he instru¢Xed. 12.15 Bitle Tead)ing. Leaming 7knt the BiNe has to say to LS today. 14.30 Sunday Sc*KJd and 8it4e Classes (during schod term). Singsng. quizz86 and Bible stories for th"Mren and young PeOF4a. For dass wcrt use is made of tha Upstairs in Gospel H811. 16.00 Gc Nff4VS 4 (refre5hrnents are served to Wce). Put4ic presentation of the Bit48 G(NYs love in S1ng his Son to Ihe Saviour of the wyld.
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Wednesday 19.30 A tlmg (rf Prayer and Bible Teathing. A rep(yt friyn 8 Christk9n brker either in the UK Th4daY Q9,ao 'killlo TreA&urK (tothllerl Group. (durirw Efknod term), Singing, slerw and litno f dlers (age up to 3 to Elay Vlith selecticm of toyz. Parents. grandparents and Gqrers can enjoy refreshment and LaL The Church contSnued to IxoadrAst wwces on ZLM)m albaryng those are unat48 to meet wilh us physlrally to loin Ihe services. The Churth oxtinued its socjal malia. Facebook and YouTube, to ccnmunicAta th8 Christian rnessage. Actlvltl•• Th8 annual repcKI meeting for Church fnemtrs hdd on Surday 23 March 2024. This gave an opportunity lo pr8sent on the V•DTk of the year as as the trea6urer presenting the annual accounts. Thè Church hdd its annual Bible &udy Week at the teginning of Juty. This 18 an OPlMXtunty for Christi8n8 to a week log8th8r and thm from Gcrfl's word, ts 8it4e. The annual Christian Conference on the third Saturday in September was hdd at the 8ankfoot Church Cenlre.11 was 9ocrfI lo hcOMe I81 Chrtstl8ns, well as Christians from olher arw, for a Ilme of Bible leaching and friendship. The Gtyrference weekend was followed by a series of evening sessions in Perth Gospel Hal. In May 2024, tha Church oryanised 8 Bible Study w8ekw)d vthere the Chrk8tlan8 Jpont Ilme toaelher and enloyed 8es8i(M78 of &'bla leathing. Children's wtrea¢ a)nlinued during 2024 vnth the regular Sund8y sch4. Youth adivities and The Litile Treasure Toddlers GrJp. SLYne Churth m•nters the opportunty during th8 year to help some w'mary Sch18 ddiverfng the religiws and p8rt of the curriwlum. Several 'Family Fun Days, and 'Ladies Evenings, wwe JaniSed for the rA)mrnunity In the Goswl Hall and grounds durtn9 2024. In 2024 the monthly Community Lunch al P•rth Gospel Hall conl1nL. Al these evenl8 soup, pudding. coffee and biscuits are served and there is a ih(Yt quiz and Thoughl for th? Day., The Church 81so organised a 'M8n's F8slive Br8aklast' in December. The form was 6imi18r lo Ihe community Lunch wth a Short quiz and Thwt fcK the Dal as a8 a cocknl Lveak188t. The work of the Gwd N8w8 'Cuppa in the Car Pa., Ung the GCKAJ Ne Trailer. continued in 2024. The taller 16 situated at ThlmtrAeru4V CAr park on Monday evenings and at D8lr•och Place car park on Wednesday evenings. A $rnaH learn Ihe Goskd Hdl atrAe to meet 1th those attending, distribute bags of groc8ries and some thoUghtw¢J.ng literature about Chnslianity. A shcAt thought for the day from the Bible was a1$0 8har8d those galhernd. The ChurGh ¢{tInued rngular monthly wsils to some of the Care H(Ynes and supwted comFlexes in 2024. Thls gives an OPFQrtunity lo meet ith dderly pe8. ¥Awld not be atAe to attend regular Churth activities and 8hare the gry)d GC'S14e. Tho Qhurth oontsnued wlh a ragular fry thg wnmunty. Thp. &anp(rt Th$& 16 aditad by ono of tho men In th8 fdlowshlp and ¢ontsin$ 8 varidy of intereth.ng artides, induding a 'C4ynmunity Comer, which giv88 detaik of local events. The Signpost is tributed to many homes in the community. emailed to other contacts and posted on GO6 Hdl Facet and ¥b page. Ev•ry Sunday thrwh the year a short message was stroemad Ga8pel Hall Facebook and YouTube page wesenls Ihe slory (rf G6 Im in gNing son, Jesu6 ChrisL During December, g)SP81 Caldar5 we dotributed in Perth ar severd surrounding villages. The Church held Chnslmas Carol Seryices in Perth Gospd Hall. Br*e of Eam Instrtute and the Vlhite Church. Cthmrie. Thg Church is active in a paStC ministy. This InV(veS ho51a1 ¥its, visiling tK)mes to help peoFle in need, supp)rting older (nstI8nS and bwng available lo hdp. listen and enrAMJrage Memr5 of the Churth and those connected with IL
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Most of the Church b¥S invfd%vl in the atxy48 are PVG checked. The Church acltvely encourages and supprrfls younger memters to be invdved in the Church activf(ie& They aTe helped to identrfy the grfl and ability given by G. m8nlore(l as ihey b8c(ne inv(knd in a and. there the Wemial is evKlent, traln8d forfuture leadership in the Church. FINANCIAL REVIEW Summory In 2024 Perth Gospel Hall (tinUed to financially by th8 membws of the Churth. Most of financtal giving in 2024 c4)ntinued to make use of elertr(mic rnS e.g. glft aKJ via L(xd's W¢yk Trust and bank transfers. RemovirvJ l&3acy gtfts rewved in 2023 demonstrates that in¢crfne for 2024 is largely unth8nged from wey1% year. The ¥19 to Ihe General Fund (L)nlinued lo the running co&ts of the chartty. The ChurGh has G(Krtinued lo finanaally supwrt Christian and •ADrkers not only in the Perth area. but also throughout the UK and overseas. Each monlh a drffwenl Mi55MJrry mi55ion is identif. and D)118Ction is laken to sUp[t thy6 rnwor l There werg some sMJntfieant extwMiitsJre rtems in 2024. A 0)ntribulK to tha purthase of a new GIM)d Nes trler and r8wNnting of wall almg car park entrance £18 896. As a result. t4ql8nce at Ihe end of 21Y24 was signrfiranly18SS than opening trAlance in January. The 'rnaint2nance 0up, has develo a programme of Maintenan for the falxiG of bjikling and the grounds. The followng is a summary of our rec4pts and payrTts f(r the r. 2024 2023 Receipts Paym8nts suusIDefiCitI for the y 280 96,716 (109.508) {87,9011 125,228) 8,815 R•s•rves Polky The tnjstees, pdicy to maintain suffiaent reserve5 to meet operating ccfjts and to utilise the remainder in th8 work of th8 Church. Unr8stricted reserves at the erxi of the year IAere £49.995 (2023.. £75,048). The trLLgteeg are aware that r88erve8 are higher Ih8t L9 ftyLured to narm81 runntry CLKgts and have tlan8 to gradualty deCre the 8¢XnI t£lar by rr*ns of gffts to Cknnslian ¥4tyk and wtykers tr¢at regLI8rty support ovgr the next few years. FUTURE PLAN8 The trst8es an to G(Xrtinue the regL4ar ser¥Kes and many of the actiwties menticj abovp into 202S. APPROVAL This report w approved ty truste8s on 16 MaTth 2025 and syned thar by. Trustee
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Ind•p•nd•nt Examln•rfs Report to the Trust••s of Perth GospEI HaN I report on the flnanoal slatemert6 01 (Ity far year ended 31 December 2024, wthich are Set OLrt on pages 8 to 12. Resp•ctlv• rnspon•lblllll•• of Trust••s Examlnw Th8 Ghadws trustees are reS[nSIb[e for Ihe prepaTats'on of the finanrial slalements in accordance wth the le& of the Chantias and Trustee Investmeni (scand) Act 2005 Dhe 2005 £fi and the Charities Accounts IScot18ndl Regu18tityB 2006 (as amended) fihe 20Lk8 Regulab(Th"). The twstees conslder that the audlt raquirwnwrt of Reg8110n {101{1Md) d the Reg$11[ does not ar¥Ay. It Is rny ro6pJn&itslily lo examina th finaDo4ai stale undw (MM1MG) of Iho 2QOS Art and lo slalq whather partilaT matter5 ha wne to my attention. BMI• of Indepmd•nt Examln•rfs Stat•m•nl My examination 18 c4fTied <yJt in acGordance with R&Julatn 11 of the 2fJJ6 Regulatlons. An examlnatt'c indudes a review of the accAwnbng rec4rds kept by the charty 8nd a comparison of the financial Jtatemen18 presented wilh those rec(ffd6. It also indudes c(nshJeTation of Y unual ilems or disclosums in the flnancial stalem8nts and seeks eanations frcrfn the Irust88s conc•ming any such rnatters. The proc•Jure8 undartaken do not pde all the evldenGe thal bo roquired in an audit. and consequently I do not 8xwass an audit on vivw glven by th8 finandal 8latem•nl& Ind•p•nd•nt Exwnln•e• 8tat•m•nt In Connec1t Vllth my exWnlnafj, matter c4rne to My attentth.. whl¢h gNe8 me rea$able cause to bdi•v• ihat in any mstensl rospect. lh• requlrements to keep accounting recryth in ac£¢xdance wth sectlon 4411)la) of the 2005 Act and R8gulation 4 of the 2006 RtyulatKrt. an lo prepare financial staterrlI vthich ac(xJrd wilh the aCcnI1J rec(Yd8 and comFly wth Regulatlon 9 of Ihg 2006 Reg1 hav8 not been met. or 2. to vthich, in ry ay'nKA), alt8ntiM shcAAd trAJ dravm to enatle a prcw underslanding of Ihe financlal slat8mwtl$ to be reath&l. 20 Marct4. 2025
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Unr8Stn'cted Restn'i*ed Total Total Note Funds Funds 2024 2023 R•c•lpts Donats'ons 41.882 40.724 82,606 84.278 11,624 814 Legacies Inve61mont income (Bank intWBStI 1.674 43.556 1.674 84,280 40.724 96,718 Paym•nls Donations IMis6ion arml gfts) Cost of Ghadlabla activitieB 15,797 28.051 61,058 4,1Lf2 76,853 32,153 59,123 28,378 Gov&manc8 costs Donatlon lo Gharity In 11¢ of independenl examlnatlM fee 500 soo 41x1 44.348 65.160 109,508 87,901 Not mov•m•nt In fund¥ (7921 {24,436) (26,228) (24,436? 24,436 {25,228) 8,815 Transfers betvmen funds surplu1(1•¢1t) for y•ar (25,228 8,815 The Not88 on Fwes 10 to 12 form an integral rArt d the financ statements.
STATEMENT OF BALANCES AS AT 31 DECEMBER 2024 Totsl 2024 2023 Funds Reconcilialion Balanc& as al 01 January 2024 Surplusl(Defiatl fcf yaar B8lanGe as al 31 Decwntr*r 2024 73,845 12&228) 48.617 65.030 8,815 73.845 Bank & Caih Balanc Bank current Alc 14,724 33,893 48,617 21,599 52,246 73,845 8uildln9 soGigty C (Xh•r cmh Insurance wepayment 1,33 1,203 Flx•d as••t8 964,536 964,536 Llobllttl•s All funds aro unrestrtded. The Not88 L¥) pages 1010 12 fom) an inttyr81 F8rt crf these finanaal 8tatemth)ts. Th•8• flnan¢id ststèments wer8 approved by th6 Injstees cn 16 March 2025 and signed on Ihelr behalf by: Tru51ee TreasLrer
NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Bash of Pr•parntlon T88 financial statements have been wep3r&J on the receipts and paents basis in 8cc(xdance {a) The CthaTili8s and TTUStee Inve51meTft (ScrAlarHI) A(12005 (bl The arItieS Accwnis {Scdland) Regdatsons 2006 (as amendtsj) There have been no changes to the baws of YeparatW or to the wlouS y5 financial ststements. Fund Accountinq (al Unrestricted lunds are thctse that ¢xn be expended at the dis(¥eticm of the trustees in the fvrtheranr4 of the 0tr4ects of the chanty. Ib) Reslricted funds are those Ihal May only be used for sperific purrK>ses. Reslricltons arise vknen sp8crfj by the donor, or then funds are raised for SFeufic wrpM)ses. Ic) Tho purprths of Ihe furth arB in Note 11. Taxatlon lal The charity is not liatde trj tax or gawts tax rts tharitaLle actrvib'es. Ibl The Gharity is not r4istered for VAT. thus all c¥)sts are showi indusive of VAT charged. Trnn¥aG¥fM tiy.#qos and rfjl•t9d portl la) No remuneration was paid to trustees during the year or in the pmiws year. Ib) The charitys insurance pIcY indude5 trustee indemnty insurance for all its trustees. Ic) No expenses vRre reim1rS8d to the trlteeS during year or in the previous year. Id) There were no trwwctKffiS V•ryth rdated Part during ts year or in the PrevijS year. Donations Unrestricled ReiCted Total FurKIs Funds 2024 2Q23 Lord's Wuk Trust 25,234 16,648 41.882 28.693 12,031 $3,927 28,679 82.606 57,765 26,513 84.278 Other gfts & offerings 40.724 The Lord's Trust in Ifjlmam fLwf) ts a Stixish cfArity (SC008740) whose principal objert is to aGt as a thannd fcK fvnds from A6semL4ies and indmduals lo Assembly based workers and related works. Where apFoprfate Lv daim Grfl Aid on funds recNed and this on to Assemblles or w<Ykers, thus saving AssernL4ies the 3rk that wouki b8 invthed in administeriry Grlt Aid themsefvos. 10-
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Mission Glfts 2024 2023 Number Number Gifts lo thers Iravdling in the UK lo and teach the Word of God 40,200 32 38,100 Gifts to misstonaries wking abroad and the sending of rdief SUPFlies Gifts lo the Lord's Work Tnjst and other individuals 25 20,858 18 18,130 16 14797 2,893 79 76,855 59,123 Cost of chaabl0 Actlvlllas Unre8trided Restricted Total Total Funds Funds 2024 2023 Bank tharges Broadband 91 91 83 383 383 419 Catering and eIng8 Hall hir8 4.016 612 4,016 612 4,595 612 Heakn'ng and lighting Insuranc8 5,355 1,690 177 S.3S5 1.690 177 6,017 1,520 36 Missionary parG8Is Printing and tracts ReIrS and maintenance Sp&a%ers' expenses study Week Sunday Scho 1,780 11,289 1,780 11,289 2,452 5,614 760 4102 2,658 32.1 $3 3.843 2,427 2.658 28,051 4.102 28,378 Other Ass•ts The tharity owns the building known as Perth GosFd Hall, Huntingtower Road, Perth, PH1 2LH. The building was purchased in 2008 for £450.000 and has sinc8 been extensively refurtmshed. No reliable market vaSua is avalatAe,' insurance values are as folows.. 2024 2023 Buildings Gontont6 919.047 45,449 919.047 45,489 964.536 964,536 11
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Mov•mnts in Funds Balance Balanc• 3111212023 Receipts P8yments Transfers 3111212024 Unre5Mct•d funds General 73,845 43,5S6 {44,348) 124.4361 48,617 R•strlct•d tsnds Home )rkS and worker6 18.781 20,578 1,385 40,724 <40,200) (20,858) {4,1021 165,1601 21,419 280 Mlsslon8des Study week 2,737 24,436 Total fund• 73.845 84,280 {109,5081 48,617 ID. TranAf•rn b•tr4••n funds Transfers tolalling £19,983 were made to thè various re8lrict8d funds. as above, lo maet payments not GOV8red by the related stricted rec8ipl& 11. Purpo•• of Fund¥ General An unr88trlcted fund that be expended at the dlscrnllon of the Iruslees in furth&rance of the objects of the charty. A re81ricted fund for th6 r6celpt of glfts and offerlng8 for people Ing in Ihe UK pendlng di81ribullon of the funds. Teslricled fund for the recelpl of gifts and offering8 lor ml881onari88 working abroad pending dlstrlbullon of the funds. A T851rict8d lund for the T8ceipt of gifts and offeTing5 towards the 061 of Ihe tharity's annual Study week Home works and WOTker# Ml8slonarf88 Study week 12-