2024-12-31-accounts

APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts Report to the trustooslmembor8 of Mannafields Christian Education Association On the accounts ofthe Charlty for the perlod Penod start date Month Period end dale Mon1h 08 to 31 24 Set out on pages 11-8 rwnemb¥ loinclJde ￿e page umbers of 8cdllion81 ¥heelsl Resp8ctive The charity's Iruslees are restKJnsible for th8 prepaialion ol the eG(x)unt5 in accordance responsibilities of with the terms of the Charities and Trustee Inve51menl ISGollandl 2005 Act and the trustees and examiner Charities Accounts (Scollandl Regulab'ons 2006. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the AG¢ount8 Regulations does not apply. It is my responsibility lo examine the accoun13 a¥ required under section 44{11 Ic) of the Act and to Slate whether particular matter3 have Gome lo my 8tlenlion Ba$ls 01 Independent My examination is carried out in accordance with Regulation 11 of the Charities examlner's statement Accounts (Scollandl Regulation5 2006. An examination includes a revievi of the accounting record5 kept by ;he charity and a comparison ot the accounts presented with I those records.11 also includes consideration ol any unusual items or disclosures in the a¢counls 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 accounts. Independent exarnlner's In the course of rny exarninalion, no matl&r ha5 come lo my attention lother than that $latomont disclosed on the allached page'l which give5 me reasonable cause to believe that in any material respect the requirements.. lo keep accounting reoords in accordance with section 44111 (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and lo prepare accounts which accord with the accounting records and comply with Regulabon 9 01 the 2006 Accounts Regulations have not been mel, or 2. to whlch, In rny opinlon, attentlon should be drawn In order to enable a proper J be reeched. Date: Slgned: Name.. Relevant professional qualificationlsl or body Ilf anyl.. Addr06$= P18ase delete the words in the bmokets if they do not apply. If Ihewords do apply, sel oth those matters which have come lo your attention on thB foll￿WIT￿j page.

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve here brlef detaS18 of any items that the examlner wishes to disclose

oscr Mannafields Christian Education Association SC006202 Recel ts and ments accounts the petiod Ju 24 Seciion A Staiement of receipts and paymenis ikniestrlcied lunds Restrlcted endowffiwi funds eDd¢>¥JmeThi Tot•1 I￿n¢ts ¢wroTht Toial W￿d5 last porfod lonwet£ A1 Recei restated 61,848 Donabons 69 Gtants fThJtn fut￿[￿￿1 279 607 G￿>85 tra re m Inv8s d bu1￿ Or REnisfrrxn ￿1￿1 a(bvthE5 51 61 62.698 131.335 131.335 125.153 A2 RecEiPts frorn uset & Investme￿1 sales Proceeds troni sa￿offixed assets Proceeds from Sa￿Of Investments A2 Sub toial T0￿reCeIPts 131,335 125,153 I P•yrnerrty for fund1315ry acbvth&s Gross trdthrvJ paymonls IDve51menl manwenl costs re￿ng direcltytoctrotrt 132.068 122. Grants and donabons Guwetnanco costs" tl Independent 9xaminat￿n prewar4t￿n olannual accounts 50 OthBr A3 Sub toial 132.118 122,950 A4 P4yrn8trtg rolating to OSSet a￿d Inves1rThE￿t movetnent¥ Puichèses of fixed asseis Purthase olinvesthients 4 SI￿ toial Tota1pa￿lI70rtS 132,118 122,9 Netrecelpts/{pawmntsl 783 783 Tran5f•rstol Ifromlfiv sur￿￿$/{￿￿itj for>wr 783 783 1￿6

Mannafields Christian Education Association Section B Statement of balances SC006202 EApendab dowThnl Petm&nent ndowment Re&tncted res¥aYe'd B1 Cash shaThJ ￿nh￿l￿n￿4￿$t4nthye 3.682 JwiidenoD on rec4pts¥iJ oarntsa¢couM 17831 2W3 bas￿￿￿￿t￿￿OIY@ar 3,682 (¢Wll•Jl T(441 DtsIL B3Othev ￿$¢1$ Tot41 B4 LIabilit￿S DetsiLs B5ContiTryEnt liabilitw on be￿￿Of *lthplni•lee Oaie ol 6thkne2

Mannafields Christian Education Association SC006202 Section C Notes to the Accounts C1 Neture ond purpose ol funds {ftnaybe sÈatodon analy&s Otlunds WQTk5heets} AJI funds war6 used to providè Christian education for the pupils of Mannafialds Christian Sclv) Type of activtyer project 5UPPOrted ImdU￿ 1 N￿nborof urw*s C2 Grants Total C3a T￿￿te• remun•ration vity underwhi¢h pah C3b Truste8 remuneratlon- dptail¥ C4a Tr￿ts￿ expense$ noexpen5eswere p￿1 io ay(J•tnJstee duriny ttr peri￿ (ID55this L¥)x (cA￿lSe cowesecbon 4bl Inlsiets C4b Trustw •xpen808- dètalls Traré5acoo xThi£ at Nature of rdationshi NabJre of transaction C5 Transactlons wlth trusteos and connected persons C6 Other information 3of6

Mannafields Christian Education Association SC006202 Additional analysis11) Analysis of receipt5 and payments 1 Dongtions Lknre5trKted ful￿5 EywdablE Toal rwrent pèrityj Total List per￿ tonp4roBtÉ eiid¢)wiMiit Jnlls tOng¥8vA£ lonwgst£ tomai•8t£ to n￿ar￿t£ towai•8t Bursary support tknations GrftAKI 38.246 28.382 3.179 36.246 28.382 3,179 35.164 Total 69.808 69008 61.848 2 Grant8 Lknre5tiiEted ful￿5 Tclal cwrent pèri¢a Totsl last ptrbod ton&4￿tE ResthGtedffiJnd5 Total 3 Gross receipta from other charitable activities restated Lknre5trthd ful￿$ Eywdab TLal cwvent pèrityj Total last ptrbo ResthGtedfjJndS Jnds ton&Tht£ to￿￿8[•￿t£ tonp4r8stÉ Parental conlributi(xts 6124 £61.246 £0 £0 f62,69 Total 61,248 61248 62,698 4 Payments relatlng dlrectlyto charitsble actlvlt108 LThire5t￿d runds ENwdablE T(Aai wv•it lad Toiai kist p•ri tonp4r8st£ Jnds to noLiroJl£ 973 1D1,047 17.540 1.692 379 619 128 255 3,107 073 101.fM7 17.540 1.692 379 619 128 266 3,107 969 95,416 17,340 1.601 674 fj12 pens￿ 8 ReN¥Rates Teachi Bank cha 297 25B Trani scdarEC 348 1.386 Cleani 1.386 332 PVG 18 camp Loan 1.733 1.733 100 Total 4(6

Mannafields Christian Education Association SC006202 Additional analysis121 5 Breaiaowm rf unles￿eted ftints hth11-enter fu14.ent Recei restated 61W8 R8c 279 279 61248 131J35 61.248 131.335 1ZS.153 Sub tot 131J35 131.335 125.153 Legal¢tyi5 Subtot Pulth3sesoffi￿ assets SUbtrt•i 131119 131118 122,9SI 783 Transftrswi (ff•miA4 IU3 N*Uie ano Used to meet the aim5 ofthe charity. S￿6

Mannafields Christian Education Association SC006202 Additional analysis131 T(wr¢str￿le￿ T(wrestrittgJ I￿a51￿¢ Rtteir Rec R￿frOm1a￿ &tu ..z££££a Stlbtot•i PayTr￿￿re￿t￿r•￿as%et Ir¢le￿meffl Puidwesofffiwj assets Tran5f•r5tol (fromlknts Nature and There were no restricted funds 6￿6

MANNAFIELDS CHRISTIAN EDUCATION ASSOCIATION

Trustees’ Report and Financial Statements for the Year Ending 31st July 2024

Charity Commission number: SC006202

MANNAFIELDS CHRISTIAN EDUCATION ASSOCIATION

Reference and administrative details

Address

151 London Road, Edinburgh, EH7 6AE

Trustees

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Bankers

Clydesdale Bank plc, 54 Court Street Haddington, EH41 3AF

Independent Examiner

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Trustees’ Report and Financial Statements for the Year Ending 31st July 2024

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MANNAFIELDS CHRISTIAN EDUCATION ASSOCIATION Charity Commission number: SC006202

Report of the Trustees

The Trustees are pleased to present their report with the financial statements of the association for the year ending 31[st] July 2024.

Status of Charity and Governing Document

The association is an unincorporated Scottish Charity (SC006202) and is recognised by HM Revenue and Customs under reference number CR44039.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The main risk that the charity faces is ensuring that they receive sufficient funding to continue with their objectives and ongoing activities.

Principal Funding Sources

Fees amount to about one third of our income. In addition, MCEA receives funds from individual supporters and the John Knox Foundation in The Netherlands.

We fix our budget annually and regularly review actual expenditure against income. All trustees are encouraged to be active in fundraising..

Reserves Policy

MCEA have not implemented a formal reserve policy mainly because there are not enough funds to set aside a reserve and because we try to use all receipts for our charitable activities without aiming to build up reserves. Nevertheless, we generally have enough funds in hand for the next few months. In the event of financial difficulties, we have a good understanding with the people we employ, who see their jobs as a vocation. Information on the funds available at the end of 2024 are shown in balance sheet, below.

Future Plans

We will continue to carry out the charity’s aims and objectives, by continuing to run Mannafields Christian School in Edinburgh and looking for other ways we can benefit the community we are part of, while at the same time supporting others involved in Christan education in Scotland.

We are hoping to expand the school into secondary 3 in August 2025.

A SCIO has now been set up and over the coming year we will transferring everything to the SCIO and dissolving the unincorporated association.

Structure, Governance and Management

The association consists of members who accept all the provisions of the Trust Deeds and associate members who wish to participate in the activities of the trust but do not accept all the provisions of the Trust Deeds.

The association is governed by board members who are appointed by the members of the association.

resigned from the board of trustees on the 6[th]

February 2025.

Objectives and activities

The board employs paid teaching staff to carry out the stated aim of the association to provide Christian education to the children of the members, and associate members, in Mannafields Christian School.

Detailed reports of the achievements and performance are provided below.

Achievements and performance

See reports below:

Trustees’ Report and Financial Statements for the Year Ending 31st July 2024

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MANNAFIELDS CHRISTIAN EDUCATION ASSOCIATION Charity Commission number: SC006202

Report from the Chair

The school year 2023-24 was is the 37th year of Mannafields. Thanks to

,

who are stepping down from the board, and whose input over the years has been greatly appreciated.

Our head teacher took on the role at the start of the academic year we're looking at, and we have all noticed the enthusiasm he has for Mannafields. We continue to be grateful for the support of our Dutch friends. The organisation originally known as Friends of Mannafields has now become the John Knox Foundation, supporting Mannafields, Providence (in Stornoway), and Melville-Knox schools in Glasgow, Aberdeen, and near Inverness.

Personal thanks to everyone who provided support through the time as Chair of the association.

Headteacher's Report

The Headteacher has been supported during the year by the:

• Teaching staff

• Key support staff

• Parent helpers

• The Board that gives of its valuable time, both executively and practically

During the year there have been opportunities to learn:

• The “Mannafield’s way”

• How to be a primary level (science) teacher

• How to engage with parents when things are going well, or not so well

• To engage with a diverse range of people

• That when I get things wrong, I am encouraged by those around me to evaluate and learn from my mistakes

• That parents are pivotal to the success of the children, here at Mannafields

The School Improvement Plan (SIP) has been developed further with input from Scottish Education Link Inspector. The SIP is now compliant with HGIOS 4 standards with key changes to:

• Effective Use of Assessment

• Transitions

• Wellbeing, Equality and Inclusion

• Raising Attainment and Achievement

There have been highs and lows but overall

Overall, 2023-2024 has been a year of system upgrades and preparation for a bigger school (e.g. expanding Secondary provision).

The school received a gift of 40 computers in a charging station and technical support from our Dutch supporters. The computers filled a desperate need in the school and the pupils and staff are very grateful for the generosity of our Dutch friends.

The school put on the annual Christmas play. This year the play was called Silent Night, a musical about how the famous carol came to be written. The play was performed on the 20[th] December in the Willowbrae Parish Church.

Teachers' Reports

Juniors and Seniors

The juniors and seniors enjoyed a good year of learning in a number of areas. The year started with 12 juniors and five seniors.

A new development this year was introducing Korean as a subject. Lessons started in August 2023. We were fortunate to get the support of the Korean Institute, funded by the South Korean government, who sent a teacher to teach the pupils and supplied the school with text books. The pupils made good progress through the year and when delegates from the Korean Institute visited the school, they were impressed with the pupils’ engagement with the Korean language and culture. They are learning to read and speak Korean and have tasted Korean foods and tried on the national costume.

Some highlights of the year included the following.

Trustees’ Report and Financial Statements for the Year Ending 31st July 2024

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MANNAFIELDS CHRISTIAN EDUCATION ASSOCIATION Charity Commission number: SC006202

On 4[th] June a visiting teacher did a fun Maths lesson with the junior and senior pupils which was thoroughly enjoyed by all.

We were visited by a large group of students from Hoornbeck College in the Netherlands who had raised money for Christian schools in Scotland.

The annual camp took place in June for the junior and senior pupils and was held at Canty Bay near North Berwick . Our chaplain based his talks on the Chariot’s of Fire and the pupils had a great time learning skills such as fire making, hill walking and rock pooling,

The Beach Trip was held on the 25[th] June at Gullane Beach. Pupils and families spent the day swimming, building sandcastles, climbing sand dunes and having fun.

Sports Day which took place on June 19[th] and was held at Holyrood Park. Pupils competed against each other in a number of different races and activities.

The school year ended with graduation where the pupils shared with the parents and supporters some of what they had learnt during the year. It was also a sad farewell to those that were graduating and leaving the school.

Infants class

We started with a total of 8 pupils. The year started with a focus on God’s creation, His creating power and His majesty as Creator of the universe. The pupils learned about the solar system and had a visit to Dynamic Earth on the 13th of September.

One of the biggest highlights of the first term was a visit to Grey Friars Church on September 21st for an organ concert. We had learned about the instrument as we listened to Haydn’s ‘The Heavens are Telling’, and had the opportunity to attend a free, lunch time concert. The pupils were enthralled by the experience and so well behaved that the organizers made a point of praising them right after the performance. The class received a gift from them, a box of shortbread biscuits to share.

The pupils usually do a fair amount of core subject work at their desks, with jotters or worksheets, we also incorporate a lot of learning through movement and games. Pupils went on hunts for words, or played miniloco games for maths or phonics re-enforcements, and many other interactive and hands-on learning activities. After learning about the post office the pupils wrote letters to the King, which they posted together. Unfortunately, we have, as of today not received an answer to our letters.

On March 20th we had a visit from , a dental hygienist. March 7th was World Book Day, which is always a lot of fun for the pupils and staff alike. One of our pupils in the Infant class was dressed up in a fantastic outfit as Chitty Chitty Bang Bang.

There were several educational visits during the year which ended with Sports Day on 19th June, when we were joined by Homeschool group Hill Top. It was a beautiful day for a sports day, with just the right temperature! Beach Day, on June 25, also was a beautiful day, and included the discovery of a fascinating cave. At Graduation, on June 27, the Infants did a lovely job acting out the story of Nehemiah and the rebuilding of the Jerusalem’s walls, and they together performed song on the glockenspiel about the wise and foolish builders.

Treasurer's Report

At the start of the financial year (Aug 2023) under review there was a bank account surplus of £ 3 682.

Expenditure during the year under review was £ 132 118 (7% increase) and income amounted to £ 131 335 (6% increase), which means that expenditure was more than income by £ 783. As a result, the current account balance on 31st July 2024 was £ 2 898.

Parental contributions (fees) were £ £58 990 (about the same as the previous year). Donations were £ 28 382 - an increase of 6 %. Income from fundraising activities amounted to £ 279.

Bursary support from FCES (now John Knox Foundation) amounted to £ 38 246 which included an extra payment of £ 3000 to pay for the new toilet. Therefore, the regular giving from our supporters in the Netherlands was unchanged.

Gifts (excluding the money from FCES) represented 22 % of our income. Fees represented 45 % of our income.

Trustees’ Report and Financial Statements for the Year Ending 31st July 2024

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MANNAFIELDS CHRISTIAN EDUCATION ASSOCIATION Charity Commission number: SC006202 Bursaries of dtffering amounts were received by about 70% of the pupils in the 5chwl at a cost of about £36 000 lan increase of £ 13 0001- The table below summarises income and expenditure. Receipts 2023 to 2024 2022 to 2023 Donations Receipts from fundraisin activities Gross receipts from other charitable activities Total recel ts Payments Paymènts relating directly to charitable activities Audit / indepèndent examination Total Payments 69.808 279 61.248 131 335 61,848 607 60,753 123.208 2022 to 2023 132.068 50 132,118 122,900 50 122,950 The budget for the current financial year is shown below. Expenditure Budget Incorne Salary cost £ 104,940 Pension 2,862 Rent 18,540 Photocopier 1,800 Insurance Telecom Teaching resources Fees Health and Safety Training Total Budget £ 36,000 £ 30,000 JK Foundation Donations Fund raising Gift aid Parental Contribution Carried over £ 1,0 £ 42,000 £ 2,900 500 2,100 100 200 £ 132.642 Grand Total £ 112,400 Shortfall -£ 20.242 The budgeted spending for the cuThenl year is similar for last year. The biggest item is salaries which are cU￿entlY projected to remain at the current level. If income remains constant, then there is a projected shortfall of about £ 20 000. During December we received a large personal donation and larger than usual amount from the John Knox Foundation lour supporters in The Nelherlandsl. This has resulted in a current account balan￿ of £ 20 000 at the end of December which matches our shortfall. Declaration The trustees dedare that they have approved the trustees, report above. Signed on behalf of the chari Signature 's trustees Full name Position Treasurer Date 28th April 2025 Trustees, Report and Financid Slalements for the Year Ending 31st July 2024 Page6of6