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2025-03-31-accounts

TRUSTEES’ ANNUAL REPORT

  1. CHARITY: RIDDRIE CONGREGATION OF JEHOVAH’S WITNESSES

  2. ANNUAL REPORT FOR YEAR ENDING 31[st] MARCH 2025

Legal and Administration Information

  1. The Congregation is an unincorporated association in Scotland and it operates on the basis of a Constitution adopted on 2 August 2007.

  2. Registered Charity No. SC007923

  3. The Congregation has during the year been administered by the following Trustees, being elders of the Congregation duly appointed and still serving at the date of this report:

New Trustees are selected by the existing Trustees, from the congregation membership, following

6

The Constitution restricts the operation of the Congregation to religious purposes and limits the use of its assets to such purposes, these being the practice and advancement of Christianity founded on the Holy Bible.

During the year the Congregation has achieved its objects and continued to pursue its purposes by holding regular twice-weekly meetings for the public worship of God and Bible study. Further, most Congregation members have assisted by sharing regularly in preaching the good news of God’s Kingdom and teaching principles of Christian living including respect for secular authority, persons and property; the maintenance of personal morality and family values; and other facets of practical Christianity.

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TRUSTEES’ ANNUAL REPORT

10 Governance

The affairs of the congregation are managed by the trustees who, as members of the charity, work closely together. Meetings to discuss financial matters are arranged whenever required, being included in the regular religious meetings of the congregation. All major decisions are made by formal resolutions at meetings of congregation members as provided for in the directions from the Society.

The Elders of the congregation are its Trustees, and they are responsible to administer the congregation ensuring it has financial autonomy. Responsibilities include maintaining accounts records and having these reviewed by an individual meeting the legal criteria of an independent examiner. Expenditure, other than ordinary running costs, must be recommended by a quorum of the elders and approved by congregation resolution passed by a simple majority of a quorum of the congregation. The expense must be solely to advance the Objects of the congregation.

The Trustees and all other persons engaged in the activities of the congregation have done so on an entirely voluntary unpaid basis. No expenses or remunerations were paid to Trustees, nor were there any financial transactions between the charity and Trustees, or any persons connected to a Trustee.

11. Review of Year and Financial Developments.

The Congregation is funded by voluntary donations made by congregation members and others, supplemented by income from bank interest. Further, it is confirmed that the congregation’s accounts comply with the directions of the Society and with the relevant statutory requirements.

There are no notes to the accounts, all relevant information having been included in this report.

Throughout the year such funds have been used to provide facilities for the holding of regular weekly meetings for worship and Bible study. Donations have been made towards the cost of circuit assemblies and other conventions held during the year. Funds have also been donated to assist other entities that support the activities of Jehovah’s Witnesses.

12. Assets and Liabilities

At 31[st] March 2025 the total cash assets of the Congregation were as follows:

Cash in Current Accounts: £11,303

  1. These funds are held for the purposes of financing the future activities of the Congregation, including the acquisition/improvements of accommodation for the holding of meetings for worship and Bible study. Of these funds, £1,852 is held specifically for the maintenance of the Kingdom Hall and £2,221 is held specifically for the Special Metropolitan Witnessing (“SMPW”) activities.

  2. Property - is leased form Glasgow City

Council and held in trust for the Congregation by the Service Committee Trustees.

Value: £ 200,000 Kingdom Hall contents: Value £ 40,000

At 31[st] March 2025, the congregation had no liabilities other than the running costs of the Kingdom Hall.

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TRUSTEES’ ANNUAL REPORT

15. Notable Receipts and Expenses:

Of particular significance in the financial affairs of the Congregation during the year were:

Grants of £4,225 approved by Congregation resolutions for the charitable work of associated Charities.

In addition, during the year, the sum of £2,459 for International Bible Students Association (registered in Scotland Charity Reg. No. SC046866), was collected and sent on to that charity.

In all respects the Congregation continues to co-operate closely with the other duly constituted congregations and with other charities for the common purpose of advancing Christianity by preaching the good news of God’s Kingdom by Jesus Christ.

16. Internal Controls

Proper controls and procedures are adhered to, so that the monthly financial reports made to the Trustees and the Congregation, accurately represent all transactions, are in balance and provide reasonable assurance that finances are being used for their intended purpose. A competent person checks the accounts on a quarterly basis. The result is announced to the Congregation.

17. Investment Policy

The Trustees have the power to invest in any way they see fit but having regard to the soundness of the financial institution, and our Christian principles. Any funds that may be needed in the short term will be invested on that basis.

18. Reserves Policy

The charity has a consistent income base, through donations by Congregation members, some of which is by tax-effective means. Based on this income, we can plan confidently with relatively small reserves. The policy is to ensure that we have free reserves on hand equivalent to not less than 3 months working expenditure. At the year-end, the free reserves were roughly equal to 6 months working expenditure.

The charity has restricted fund of £4,073. These funds are held specifically for the maintenance of the Kingdom Hall and for the Special Metropolitan Witnessing (“SMPW”) activities and will be spent on these after the year end.

  1. Approved by the Trustees of the charity on 2 October 2025 and signed on its behalf by:

Signed

Trustee, on behalf of the Trustees

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RIDDRIE CONGREGATION OF JEHOVAH'S WITNESSES (incoporating the Kingdom Hall Operating Commitee Fund)

ANNUAL RECEIPTS AND PAYMENTS ACCOUNT: YEAR TO 31 MARCH 2025

RECEIPTS
Voluntary Sources
Congregation Contributions
Tax repayment
Congregation Gift Aid
Branch construction
Income from assets
Interest from Bank
Rents from property
Misc receipts
SMPW Funds
Legacies
Other - Kingdom Hall Operating Commitee Fund
Other Income
TOTAL RECEIPTS
PAYMENTS
Direct Charitable Expenditure
Donations to IBSA/ Watch Tower Society
(Associated Registered Charities)
Other donations (e.g. Pioneer Ministers Schools, Circuit Funds)
Other Expenditure
Kingdom Hall Operation and Maintenance
Circuit and Visiting Minister expenses
Payments for Assets
Equipment purchased for Kingdom Hall
Purchase of Land/Buildings in connections with Kingdom Hall
Misc Payments
SMPW expenses
Misc expenses
Expenses for assemblies and Memorial
STATEMENT OF BALANCES
Net receipts/(payments) for the year
Bank and cash balance at beginning of year
Bank and cash balance at end of year
Signed
(Trustee)		 £
14,973.15
-
280.00
-		 Previous
Year
£
£
16,738.69
-
360.00
-
15,253.15
17,098.69
-
-
-
-
-
-
10,216.00
-
13,068.90
10,216.00
28,322.05
27,314.69
6,500.00
-
14,736.88
248.44
-
-
-
125.60
1,708.40
22,384.19
23,319.32
5,937.86
3,995.37
5,364.65
1,369.28
11,302.51
5,364.65
Date
02 October 2025		 Previous
Year
£
16,738.69
-
360.00
-
-
-		 17,098.69
-
-
5,482.24
-
7,586.66		 -
-
-
10,216.00
-
4,225.00
950.00
11,623.17
200.73
-
-
3,261.00
235.79
1,888.50		 10,216.00
27,314.69
6,500.00
-
14,736.88
248.44
-
-
-
125.60
1,708.40
23,319.32
3,995.37
1,369.28
5,364.65

For the Trustees of Riddrie Congregation of Jehovah's Witnesses