REGISTERED CHARITY NUMBER: SCOQ06252
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 5 April 2025 for Ebenezer Congregational Church
McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL
Ebenezer Congregational Church
Contents of the Financial Statements for the Year Ended 5 April 2025
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|Report|of|the Trustees|1|to|2|
|Independent|Examiner's|Report|3|
|Statement|of|Financial|Activities|4|
|Balance|Sheet|5|
|Notes|to|the|Financial|Statements|6|to|10|
|Detailed|Statement|of Financial|Activities|11|
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Ebenezer Congregational Church
Report ofthe Trustees
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for the Year Ended 5 April 2025
| The trustees presenttheirreportwith the financialstatementsofthe charityfortheyearended 5 April2025.Thetrusteeshaveadopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS 102) (effective 1 |
The trustees presenttheirreportwith the financialstatementsofthe charityfortheyearended 5 April2025.Thetrusteeshaveadopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS 102) (effective 1 |
The trustees presenttheirreportwith the financialstatementsofthe charityfortheyearended 5 April2025.Thetrusteeshaveadopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS 102) (effective 1 |
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| January2019). | ||
| OBJECTIVESANDACTIVITIES Objectives and aims Our aims. as recorded on our constitution, are to promote Christ's Kingdom by holding worship, fellowship, prayer and |
teaching | |
| meetings. | ||
| ACHIEVEMENTANDPERFORMANCE Activities and achievements The Church normally meets for worship services every Sunday moming during the year. Currently there are 69 full members adherents attending. |
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| SundaySchool activities are currentlypausedwhich isduc to adecrease inyoungerpeople attending the church. | ||
| During theyearourgeneral fund balance increased to £268,333 (2024: £265,487). | ||
| Overall incomehasincreased by £7,244, a 14% increase yearon year. This ismainlydue to an increase in gift aid reclaimed aswell asthereceiptof a historical insurance claim. |
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| STRUCTURE, GOVERNANCE AND MANAGEMENT | ||
| Governing document The Church is a charitableunincorporated association, and the purposeand administration arrangement are set out in our constitution, |
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| REFERENCEAND ADMINISTRATIVE DETAILS | ||
| RegisteredCharity number $C006252_ |
All of the Church's trustees are appointed or reappointed by the members at our Annual General Meeting which is held in September each year. There is no lower or upper limit on trustees, but traditionally there are 7 in office.
a Examiner McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 SRL
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Ebenezer Congregational Church
Report of the Trustees. for the Year Ended 5 April 2025 Approved by order of the board of trustees on AL LZ... and signed on its behalf by:
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Independent Examiner's Report to the Trustees of Ebenezer Congregational Church
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Independent examiner's report to the trustees of Ebenezer Congregational Church I report to the charity trustees on my examination of the accounts of Ebenezer Congregational Church (the Trust) for the year ended 5 April 2025.
Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act). 1 report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's statement 1 have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: I. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2 the accounts do not accord with those records; or 3: the accounts do not comply with the applicable requirements concerning the form and content of accounts sct out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concers and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 SRL
DOUG: cciscsaiciesteqseepccneesieeeretseceaiscs
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Ebenezer Congregational Church
Statement of Financial Activities for the Year Ended 5 April 2025
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|2025|2024|
|Unrestricted|Total|
|fund|funds|
|Notes|£|£|
|INCOME AND ENDOWMENTS|FROM|
|Donations and|legacies|42,790|41.845|
|Other trading activities|os|11,418|8,746|
|Investment|income|3|3,627|-|
|Total|57,835|50,591|
|EXPENDITURE ON|
|Charitable|activities|
|Charitable|Activities|54,289|56,897|
|Governance Costs|700|630|
|Total|54.989|57,527|
|NET INCOMEK(EXPENDITURE)|2,846|(6,936)|
|RECONCILIATION|OF|FUNDS|
|Total funds brought forward|265.487|272.423|
|TOTAL FUNDS CARRIED FORWARD|268,333|265.487|
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The notes form part of these financial statements
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Ebenezer Congregational Church
Balance Sheet
5 April 2025
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|2025|2024|
|Unrestricted|Total|
|fund|funds|
|Notes|£|£|
|FIXED|ASSETS|
|Tangible assets|6|143,470|144.082|
|CURRENT|ASSETS|
|Debtors|7|1,364|-|
|Cash|at|bank|5215|122,678|
|126,577|122.678|
|CREDITORS|
|Amounts|falling due|within one|year|8|(1,714)|(1,273)|
|NET CURRENT|ASSETS|124,863|121.405|
|TOTAL ASSETS|LESS CURRENT|LIABILITIES|268,333|265,487|
|NET ASSETS|268.333|265.487|
|FUNDS|9|
|Unrestricted|funds|268,333|265,487|
|TOTAL|FUNDS|268,333|265.487|
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|The|financial|statements|were|approved by the Board|of Trustees and|authorised|for|issue|on ALufas...|vue|and|were|
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The notes form part of these financial statements
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Ebenezer Congregational Church
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Notes to the Financial Statements for the Year Ended 5 April 2025
1. ACCOUNTING POLICIES
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Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
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Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all on a basis consistent with the use of resources. cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities Tangible fixed assets Depreciation is provided at the following annual rates in order to write off cach assct over its estimated useful life.
Fixtures and fittings - 15% on reducing balance Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of cach fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
OTHER TRADING ACTIVITIES
| OTHER TRADINGTRADING ACTIVITIES | ||
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| 2025 £ |
2024 £ |
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| Manse and hall lets | 6.474 | 8.746 |
| Other income | 4,944 | - |
| 11,418 | 8.746 |
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Ebenezer Congregational Church Notes to the Financial Statements - continued for the Year Ended 5 April 2025
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- INVESTMENT INCOME
Interest receivable - trading
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|2025|2024|
|£|£|
|3,627|-|
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TRUSTEES' REMUNERATION AND BENEFITS
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There were no trustees’ remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.
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|Trustees’|expenses|
|There were no|trustees’ expenses paid|for|the|year ended|5 April|2025|nor for|the year ended|5|April|2024.|
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|Unrestricted|
|fund|
|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations and|legacies|41,845|
|Other trading|activities|8,746|
|Total|————50,591|
|EXPENDITURECharitable|activities ON|
|Charitable|Activities|56,897|
|Governance Costs|630|
|Total|$7,527|
|NET INCOMEMEXPENDITURE)|(6.936)|
|RECONCILIATION OF FUNDS|
|Total|funds brought forward|272.423|
|TOTAL FUNDS CARRIED FORWARD|265,487|
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Ebenezer Congregational Church
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Notes to the Financial Statements - continued for the Year Ended 5 April 2025
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|6.|TANGIBLE FIXED ASSETS|Fixtures|
|Freehold|and|
|property|fittings|Totals|
|£|£|£|
|COSTAt 6 April 2024 and 5 April 2025|pe,140,000|tan19,107|——_____159,107|
|DEPRECIATION|
|At 6 April 2024|-|15,025|15,025|
|Charge|for year|-|612|612|
|At 5|April|2025|-|15.637|15,637|
|NET BOOK VALUE|
|At5|April 2025|140,000|3,470|143,470|
|At 5|April|2024|140,000|4,082|144,082|
|7.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|2025|2024|
|£|£|
|Prepayments and accrued income|1,364|-|
|8.|CREDITORS:|AMOUNTS FALLING DUE WITHIN ONE YEAR|2025|2024|
|£|£|
|Taxation and social security|354|379|
|Other|creditors|1.360|894|
|1,714|1,273|
|9.|MOVEMENT|IN FUNDS|Net|
|movement|At|
|At|6.4.24|in|funds|5.4.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|265,487|2,846|268,333|
|TOTAL FUNDS|265,487|2,846|268.333|
|Net movement|in|funds,|included|in|the above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|57,835|(54,989)|2,846|
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|TOTAL FUNDS|57.835|(54,989)|2,846|
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Ebenezer Congregational Church
Notes to the Financial Statements - continued for the Year Ended 5 April 2025
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9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
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|Net|
|movement|At|
|At|6.4.23|in|funds|5.4.24|
|£|£|£|
|Unrestricted|funds|
|General fund|272,423|(6,936)|265.487|
|TOTAL FUNDS|;|272,423|(6,936)|265,487|
|Comparative|net|movement|in|funds, included|in|the above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|50,591|(57.527)|(6.936)|
|TOTAL FUNDS|50,591|(57,527)|(6.936)|
|A|current year|12|months and|prior year|12 months combined|position|is as follows:|
|Net|
|movement|At|
|At|6.4.23|in|funds|5.4.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|272,423|(4,090)|268.333|
|TOTAL FUNDS|272,423|(4,090)|268,333|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General fund|108.426|(112,516)|(4,090)|
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|TOTAL FUNDS|108,426|(112.516)|(4.090)|
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Ebenezer Congregational Church
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Notes to the Financial Statements - continued for the Year Ended 5 April 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2025.
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Ebenezer Congregational Church
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Detailed Statement of Financial Activities for the Year Ended 5 April 2025
| Detailed Statement of FinancialFinancial Activities | ||
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| for the Year Endedthe Year EndedYear EndedEnded 5 April 20252025 | 2025 | 2024 |
| £ | £ | |
| INCOMEANDENDOWMENTS | ||
| Donations and legacies Gifts Donations Gift aid |
30,433 8,265 4,092 |
34,264 4,100 3.481 |
| 42,790 | 41,845 | |
| Othertrading activities Manse and hall lets |
6,474 | 8.746 |
| Otherincome | 4,944 ae |
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| 11.418 | 8,746 | |
| Investmentincome | ||
| Interest receivable - trading | 3,627 | - |
| Totalincoming resources | 57,835 | 50.591 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages Pensions |
31,936 1,370 |
30,616 1,370 |
| Covid grant (repayment) | . | 3.000 |
| Repairs and renewals | - | 348 |
| Insurance Light and heat Affiliation fees |
4,400 8,146 716 |
2,962 11.591 600 |
| Sundries and cleaning | 1,567 | 1,300 |
| Ministerexpenses | 3,000 | 2,875 |
| Manseexpenses | 2,542 | 1.515 |
| Fixtures and fittings | 612 | 720 |
| 54,289 | 56,897 | |
| Support costs | ||
| Governance costs | ||
| Auditors’ remuneration | 700 | 630 |
| Total resources expended | 54,989 | $7,527 |
| Netincome/(expenditure) | 2,846 | (6,936) |
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This page does not form part of the statutory financial statements
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