Livingston Assembly of God Scotbsh Charity SC(NA779 IKJM4m as Life Centre LNroskn} i¥w.life¢entrrlivingston.com Office of Scottish Charity Regulator Quadrant House 9 Riversidè Drive Dundee DD14NY 27 April 2022 Dear Sirlmadam Llvingston Assembly of God. Charity No. SC006TT9 Please find attached the accounts for the financial year eThJing 31 Ociober 2021 for the above charity. This is thè final accounts for the d)arity and all assets have been transferred to a new Charity (SCIO). l trust you find everything in order.
6£Pb679q zoZII Livlngston Assembly of God Report and Flnancial Statements For the Year Ended 31st OGtober 2021 Charity Number: SC006779
Livingston Assembly of God Trustees, Report Reference and Administration Detalls for the year ended 31 October 2021 Charfty Registratlon Number SCOC6779 Charity Name Livingston Assembty of God {Knn as Life Centre LNingstonl Pvlncipal Addre8S Independem Examlner Trustegs
LSvingston AssemlAy of God Trustees. Report for the year endgd 31 Octobgr 2021 man and Ma Gov¢rnlng DocLThent vingsttsn Assembty ol Iknovm as Life Centre Liwrwonl is a rthali1ab organisakn and the purp08es and administratwe arraTvJemertS are set out ¢JW rn$t[lI)n. Re¢rutkn¢ntand Appoin1ment of Trusta•s It is normal practi lo have the pastor 818¢t ekjgrs and the conwakn to Ihe deaoJns. Thls 8IILVS balance and mèans that ple wth the aFpropriat¥ skiNs can be akwnted. AU twstees a appointed or reappointed atAnnual Gèneral Mtru. Rlsk Managernent The Tru8tees have Gonducted a rewew ol the maiot risks towhth t charity is exFosed. A risk register has been established arKI is updatsd at least anrwalty. Whère approprith, systems or pr¢ThYures have been established to midg8te the risk5 the charity faces. Trustèo5 Remun•rntion and Expenses During the period the trustees received pa ments of the lolluthng arnwnts-. ives and Activitiès Charltsble and R•lIgio Purp¢)se¥ Liwngslon Assembly of God is ofthaAssemtAies of GCAI GB. The Assemtthes of God is onts ofthe major Pentecostal dornInatl0ns in existence today. P)t¢costsl are partof Ihe overall Prolestsnt church grpS which prodaim the Lordsmip ofJesus Chri8t and t)8se 811 that tY do upon thè teathings of the Hoty Bible. Achlevemènts and Perfornian We are here to help people 1) Find God. 21 EXpere fre6dom, 3) To dis(xNer PU$se, 41 And help make a differen. We promote the Hoty Bible as the InfaUlb wtrd of God. We facikiate OPWntss for peop to discover for themselves the proserKe of G(Kl. We provKle programmes to those ènds. We encourage peoptè ha¥e had a Speft arrtts ryayeror a experiènce through attending the ctwrth to anow us to put a L¥ief iestimony on wrwgb sile: lW.[Wntrdk[Wth1.com Intr¢ductlon The thurch knld5 its seceS at the Lwe Cerrtre, AlrN)rnfw4e. Llwlwstt>n. a forn)errN8htdubin the centre of LIneSton, Initially our meetine5 were ontyhdd atthis locatlfm sU[WAaY mornirys. From Fetuary2019the thurch tookover tl wholefacfjllty. Thi5 requlred s¢me expehdityjre bythe ¢Irth to trafOrni the bJtldin8 for chwth pjrposes. A5 the wot progressed stsge by 5ta8ethe use of the lIdIng Increased. LhJri thÈ parKlerrMc the thurch had a sublease as a beer8arden was set up In thegrtymds of the bulldln8. The beer 8ardÈn cametrJ an eryl in 2022. However. the church frJll use of the premlses t14)utthl5 tlme. This Is the final fin4nci& reportfor Llwrwon AsseMOf GtyJasthÈthurchfrom Nthmbtr2021 woll bEcome Scothsh Charftstye Incorpornt•l oTlS2110n ISCIOI. Uf+Centre LK¥iW.with 411 asser$trfIrTed to the riewSCJO. All ourwcrkers invofved wtth clmhkn ¢rvunerable adL4ts ha¥eDi5clwTr Stodd dcurr*ntstion. The ¢hurth ab50 hasin place'Saf4uar&in¥' wocedures alrth a offw.
Livrngston Assembly of God Trustse¥' Report forthe year endsd 31 Octobor 2021 trodu¢flon Icontlnu¢dl It has a thaUewn8yearSintheQnsertsfCOWJ. ha¥ r¢mawJtyened thrW(xrt thls perknl apartfrom whèn thegovérnment¢h) the Fda of VKTshipfora perftyj. 0Se$0 a Sundaymornlr contlrwt5to be a whtte pee come and seek ErnotkalI 4xr1tI. practkal SUPkX)rt and erour4errnt. Duiingthe weekthere been OPPLMtunitie5whwe Éet further gjpprt and thtsls on an apptsintment basis. Weofltirweto run an all-wom•V58r(WLWWethsday and Veta8a1nth is a unique space wh¢re en can tlk abo famlty matters ID a confidential space and t)J kbJ5 8k SUJaY aF50 P($8 for kndsto exore and yowln mnflderKe. A5 a I8eh¥ team weweall)cated1è wpportdurfn8th15 oyfflcult rne •lso. We also laundd otelephorgJptrf( lino t00ffersplvbtL4. and (¢thpjnatesupptyrt. Partnership• We have pmered with Stoneyixjrn and Bents Vision Group to run a k¥1 bank from tsjr StoneybJTn chijrch. This hag been ofgt benefit to the local comrnTrnty. We have also provided humanitsrian help during the Afghanistsn aises as well suppK)rt lo other Christian yroups. Rg8erv•s Pollcy and GolrvJ Con¢•m All moftw raiseé for, ¢x on b&half of tharty, shall apFI to lurthw ts prqect of the charity and for no other purpose. Where ffioni&8 are donated towarfs a spe(?ffc prqeci these shall b8 dassed as ffj5trthd funds 8nd sha only b8 applr8d to the specthc projed forwthic they w•ft intend&J All olher mor4es or yeNed will be classEd as unrestrtted lunds and usèd for Ihe OW1 asdètakd. The trustees censider the finanrial po$'0n of the ¢arityto be SaIacry ae to SUPM tho c4)ntinu8tion ol aciniities for the foreseeab hjture. Datè f>e-e 20 2
Livlngston Assembly of Gt)d Independent Examingrfs Report for the year ended 31 October 2021 I report on the at£ounts tsfthe charity fc( the year ended 31 Octobw 20214thth are set ¢xrt on pag¢5 5 to 11. Respectlve rnspon8lbWltles of Manayemetrt Commlttee and Indendent examlner The ch8rty'$ truslees are reSplÈ4e fcw PTepar8tion ofth• in aCtsyda with tho torms ofth Charities and Trustee Investrnent IScoUandl ACA 2005 and Ihe Chanbes ACnts IScDYand) Règulab"ons 2QKts. Th@ charity trustees cowder that the audit requirem8nt of Regulatr"on 10111 lal lo Icl of th? A¢cwnts Regulations does nol apply. li is my reswn$bility to exarnine th8 attxxjnts as undér secknon 44111 Icl of the Act and tc stst? whethèr wb¢)Jar rYBtters have c¥)nEto my attent. Basls of Indop•ndont examinets stslgment My examination i8 rJt in a¢)rda ReguklK)n 1191 th& Ch¥e$ AcLwnts ISo)Uandl RegulatnS 2006. An èxaminalton indudes 8 re¥W ofthe acLc¥Jnlng records kt by the tharity and a compar¢son ofthe unts presented wrth those records. It also ind6 cL•n&dothn of any unusual items or disdosures in tha a¢eounts, atKI seeks axplanab'ons from the trustees eoncgmiThJ #ny suth matters. Th& txocedures undertaken do not provide all the ewdence that wouk1 Tequired in ) audi( ark1 1[y. I do notexpress an audit opinion on the wiÉw given by the accounls. Indèpondent oxamineV8 gtst•mert In the cours¢ of my examinatic, no matter has ¢cne to my all1)n 1. which give5 me re8sona causè to ba1È that in ary Mater fftsp8(a the Iequffomts'. (Il Its keep a¢LxwntIj reclxds in aLlordae 44111 (81 ofthe 2r))5 Ad and Regulation 4 of the 2LK6 Acuunts RegUlan$, arKI {Iil to prepare acuunts whic aco)rd *?th th8 8(wuntin9 reoyds and cornpty vthh Regulalion 8 of th6 2tMA A¢Gourts Regulations have not been met or 2. to which. in my opinion, attentw shtyJlJ te drwm in 0¢1 lo a woper understaThling oftho accounts to be reachèd. Date..
Uvingston Assembly of God Statem8nt of Financlal Activitles (including Income ond ExpendftufvAccount) for the year ended 31 October 2021 Vrwe8tricted Funds 2021 Fund$ Tolal 2021 Totsl 2020 Donauons and Legaaes Investment Inccrfne 38.447 347 38.447 347 28,817 Total In¢om• 36.794 38,794 29,185 Expondiiure charItab A¢tlvitJes 11 26.079 26.079 20,710 Total exp•ndltur• 26,079 20,710 Not Inct)mel{expefidlture) and not mov8mÈnt In funds for th• 12.715 12.715 8.475 Re¢onclliatton olfunds Total fdS brought fOard Funds Transfer Total funds Carried lorward 203.9 76,srA) 280.836 272,381 216,651 76. 293,551 280,836 Movements in funds are slM)wn In note 6. The ststement OffinclaI actswtses iThJJdes al gains and kjsw in the yw. l irKxJming r8$Our and resource5 eypthd derive from ojntinuuig 1vitrEs.
Llvln9Ston As8en5y of God Bolan¢• Sho as at 31 October 2021 2020 Flxod A559ts 13 141263 142,& Curront C88h ai b#nk and hand 153,846 153.848 139.758 139,75 LlabUIUès CrSRors.' amourts fa¥ due wSlhln one yèar Ngt currentAl• 11,$60 138.198 152.288 293.551 2eo,836 Tholunds otth? charlty: Unr¢$trirted Fwds Restri¢ted FuThJs Total Funds 216.651 76,900 293h51 203,936 76.900 280.836 ao.und Sig on rt8 b&hairty.
Llvlngston Assembly of God Notss to the Accounts ft>r th• y•or $nded 31 O¢tobèr2021 Pracits aPtatIO to chaTrtss in aPtale in the UK a ftwt1of IreL9nu (FRS 1W lctive 1 Jw2Q16) TSoRp FRS tW.The FtrnanLia RewthJ 8WTrbl• inthe UKand Re1x40ftreknd (FRS 102). UnrÈ5trfctedfund5 area¥aaablelorusè•tth2 dbu¥a)hOtthetrtskn furth0184ltyeCtss ofihe ¢h•rty. Itemsoflncornpare rec¢ tkatc¢tswhenal1¢1thèI01ktym(Itha mrf.. IIIThe chaiity effttltI¢Th1tts lunds.. IIIIAMY PErformarLte ¢ondEtloffts•ttachedtothe Mrf5lolknttyne be2Tr rnetorare FutyithIrtthEcctrol tsfthe charty. IliSlTher¢ r55uffKI¢Thtrtaknty that Tr(eiptofthe InrtheiscLd¢red probabl2: and IlvlThe amouotcan measwed relia. tsY•st R颕lvabf• Int8r881 on luna$hoid on 11theyArt¢te¢1j th18 ro nomiaity OTr ofth8 Intstestp (¥ tytrb8n ExkWthr•4n IrrEGmrabl•VAY f•nglblp FidA$S JId1COSts Fwibjretrd C•J tBank•d Infrillfid 2 N•tlncorn0llE¥prtI lorth¢yw Ihtsts51ated afterrthaTZ' Depretiation IndependÈht Exarnlners Fee 1375 sio L375 510 S T•x•t CwpvnTHXArt?0IQorSC02S6the7aolOWgeaL&5oknty92Ie*Urtth1tthts2aTewllÈdtts
Livingston Ass•mbty ClGod Notss to th• kcounts forthe y•argnd•d 31 October 2021 4 Invo8trn•nt In¢om• Unr•stri¢tsd 8ank Interest Rel¥ea 347 347 347 347 368 368 S QondonB & L•g•¢J•8 Inco 2020 DOnaOn$ and Ofvrir¥s 8ullOin9 Fund Donations k&%sion knc¥Jme 38,147 38.147 28.517 3LKt 200 38.447 300 38.447 28,817 6 AnY$s$ of Cfr•rltsblo Fumlo A•at 1 Novembor 2020 Asat 31 October 2021 IrKomlng Oulyolttg Funds Tr¥n¥•Br Analyots of Movomentr In Unre8trtclgd Fund unr•Str Funds G6noral Funds 203,938 38.794 126.0791 218.651 Anetysl of Movom¢nts In R•Btrfthd Fund8 R•8trlGtsd Fund8 Bullding Fujvj 76,0 76.900 TOTAL FUNDS 280.836 126.0791 293.551 TheNrnets In ltsndslortheMmparativT w0e))ded3I (k-tober2010wa5a5fokns'. l Novomb•r Asat 31 Octob• 2020 InGomlhg 04rt90Sng Tr•n8for An¥W ofllovornonts In UThr••trktsd Unrn•tricted FunO8 General Fund$ 195,461 29,1&5 (20.7101 203.936 Anatysh of Mwm•nts IA R•¥trlct•d Fund8 Ildkng Fd 76.900 7&,0 TOTAL FUNDS 272.361 29.185 {20.7101 280,836
Livlng$lon Astsembly of God Notèg to th• A¢¢ounts forthe year •nd•d 31 Octobor 2021 6 Analys18 olCh•rllabla Fuhds leorthu•dl olFund8 resth(aed buibJkno fund istr a Centre Llthgslon.. al Map Grow. Q4&5hiY. Limuston. Ggneral Funds repre88nts ino)me ar 8%JJre Of( Centra Lmwon. No Trustee or m8mberofthe mareMent Commde oraTryotherp¢tsw [ated lo the tharty had arry por80nal interest in any Contract or Iransactknn e[rte knlo by the Ch¥nty during thE ye3r12020- . th• y8r 3 tw6teesrW pawnls In respe¢t ofMiunErats)n totsing ,7201202O-£9.T20 p8KI to 2 trusteo$1. No eynditurew8s rtrwnbur5ed to any trvse durthg thè Jpar (2020. r. 8 Cash and Bank BaknnG•s Bank- TrÈasur•rs Account Bank_ Fund A¢coLmt 72.583 67.195 139.7 151.042 153.848 9 CwdltoTr: amounts fallln9 Twlthkn on•Jar 2020 io Stsffcoets Staff costs were a¥ folbw&" $0191108 8nd S8cuCr&¥ 9.720 9.720 9.720 Ng employees recd¥8d 8entS ofrnw thJr• £80.0. The avtVd98 monlNy NMnbe¥ofampw durfThJ th¢)Trwwa& 2020 po$to¢s Sal•ry 11 An•ty81¥ of ¢harttabl• Exp•ndlth The thurth undertake$ it5 tharitab actNI$ thmwh ewagiryj wih parishknr¥s and the local r>)mmunrty to Co-ordlnak Plects and prrJrErnmeswhKth t¢nethÈ Wl commlY and fi¥thws 6t8own al. In additsOA. the ¢htY pro¥hYes finanraal arnj rbFJn.firnandal8WWtto organatsxwltOse nswikn thLtrth. The main activrtEes of Ihe chaffjty a detaid beknv: 2021 Proiects SNI Programmes Missionary Support Support Cosfs Is&e not• 121 10,820 1J15 11J29 26.079 20.710
Llvlngston A88gmbly of God Nots8 to th• Accounts forth• r•ded 31 O¢tob8r 2021 12 Analys ofsupport and Gonrn•nc• Costs The thurth irM1&Y Hlertsles tr e41ts ofthè wort Ilthan bl•nDPswhk cosls rel•te to the governance function. HaTring klentified is 9overn8rKt t$, the ThnairYvJ Costs k¥e1herwh Ihe goveman¢e cost8 are appthtione¢ btheen the key ch3ntabfntho undertaken in the SWF. Rto the tab for th& b8SiS Of apporUonmtt aTrJ ts •naW8i8 ofsupport and gov6rnanGe rthts. Total Total Sup FuD¢lfon 2U21 2tr20 8a81s of APPO0Mnt Staff Costs Premlses C05ts Gen6ral OffKx aTrJ Commun1¢$ 460 3.001 2.271 687 510 4.860 Staff Time 3.142 Usage 753 Actwl 687 Uga90 510 Govem 3,Wl 2271 Indap¢rvJenl Exam0[ Fe88 510 10.819 510 11,329 9.952 13 Tan9lbla I11 88Bats Lnd and Bulldlr Fwmitur anl Total As al 1 November2020 AdditK)r 146x11 149,282 AS at 31 Odober2021 146,301 2.981 149,282 A$ at l No¥èrnt%r2020 Charge for Year 5.452 1,192 ¢.e44 1.375 As at 31 Odobqr2021 6.231 1.788 8,019 A$ at 31 Ooober 2Q21 A8 at 33 Oclober 2020 140.070 140.849 1,193 1.789 141.283 142.838 Land and lIdIngS InGhJde L¥sls rel•¢W to Lrfe Centrt uts. IrKJtsJ rfh LIthJsL L5fe ¢¢ntre cosis art the c>)st ¢f the bnd. ytsfesshjnal fees. nh¥ appk41 and warranl. Llfe Centre Livlngston is sl1¥ In KrnS$ olbelng construtted. Atso IncJdÈd wthlrs Land and are IhB a)sts of upgradvw af storY. Nodeprec¥atlM has been provh1ed tst on ffte lld aNJ buMh¥Js ¢x)5tsat LNTvJston as some of Ihe buldlng co$ts répresants 858ets und•rcKnstrucknn at the balanc£ she8t dats as wdl as C$1 of L8nd. l#iè mèvjod. The ¢06ts 01 upgrndir8 the at Slonèyhum amouniad loll8.939. The depr8c18tion r4le fcrflumith and eqWertis 20% ll0. NolLvnituTB oreq4JmÈnt has been acqured during tre r. 14 Trah&tgrof N•tAMots Th¢ Tret8ssets of LivlD8ston Awblfof GfrJwerttAnsferredttsiifeCenr(e LwDWn (SC}0 l November2021. No mark81 ¥ae5 were used in the Iransfer of net as5e& No assets were ban5krred ai * than c05t as nor¢ of Ihe •etswere Impaired atlhe brKe sheÈtdat
Ll¥ing5ton Assembty 01 God Nots8 to thè Accounts r th• year ondod 31 Octobgr 2021 15 knlysls ofNrfA•s•ts bgi*wn Fur General Funds Total Funds FUN Fund baL9r at 310th 2021 a$ r¢weSent by". Tangible Fixèd Assets CurrentAssets Curr8nt f41,263 76,948 11,5601 216.651 141,263 153.848 11,56 293,551 76.9C 76,1 The An8$ of Net Assets IoT1he ¢XVllPaTati¥e W>. the )eareThJeil 31 Ocbjter 2020 is as folk.. Gener41 Funds T¢)tal Fund$ Fund$ Fund balanees at 31 Octcthr 2020 as ropresentEd by. Tzwble Fix•d A88ets Currant Assets Curr•nt Lh?bilit 142.638 142.638 139,758 11.560 280,836 76.1) {1.560 76.W) li
Llvingston Assembly of God tn¢om• and Expendirg A¢¢ount forth4 yoar onded 31 Octob•r2021 Funds 2021 Ftsnds X21 Tot•1 Total Incomkng R•8oyfGg8 OfteAngs & DoTraJons Missknn In¢L)me IDIBrest 3&147 X147 28M? Y7 347 ¥794 794 25.185 Outydttg R••ou Pa&toys' S&laA8S R8p8irs a1 Renewa no 92 347 4734 922 347 Insuranco Missionary Support Fee$. GenCeS & P6mirfs Sundry Expens05 In¢epend8nt Examinees Fe8 Depre(iaik)n 922 3.9>J 4247 876 1.315 L039 4.247 510 1275 510 lJ75 510 L37S 26,079 W79 SurpJu8 forymr 12,715 11715