REGISTERED CHARITY NUMBER: SC008119
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEvfEMBER 2024
FOR
HEBRON EVANGELICAL CHURCH
Goldw¢lls Ltd
Goldwells House
Grange Road
Peterh¢ad
Aberdeenshire
AB42 IWN

HEBRON EVANGELICAL CHURCH
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEvfEMBER 2024
Page
Report of the Trustees
lTrdependent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 10
Detailed Stitement of Financial Activities

HEBRON EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
The trustees present their report with ihe financial statem¢nts of the charity for the year ended 30th September 2024. The
stees hav¢ adopted the provi5ion5 of Accounting and Reporting by Charitie5'. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Ftnancial Reporting Standard 4)pli¢able in the
UK and Republic of Ireland {FRS 102) (effective l January 2019).
OBJECTtVES AND ACTIVITIES
Objectives and activities
The objectives of the Fellowship are to worship and glorify God. to en¢ourag¢ Christians to grow and make disciples.
The trustees are of the view that the activities of the Fellowship ore in accordance with the$¢ objectives. Duringih¢ year.
the church met regularly for worship and CWTied out various activities in pursuit of the aboye aims.
FINANCIAL REVIEW
Financial positlo
There w&$ a deficit for the year of £168 {2023
surplll5 £12.335). This includes a charge for depreciation on the
revaluation of the buildings of £7,576 on cost and £44,594 against the revaluation r¢5erve. If the buildings had not been
d¢pTeciated then there would have been a surplus of £52,1)02 {2023 - £64,505).
Finanei#l information
The trustees consider that th¢ Fellowship's reserves are adequate for its pres¢nt putposes.
STRucfuRE, GOVERNANCE AI¥D MANAGEMENT
Governing docurnent
The charity is controlled by its governing do¢um¢nL a deed of trust and constitutes an unincorporated charity.
The Fellowship w45 estsblished by a Deed of Tn￿r in May 1910 and is a registered Scottish charity under reference
SC008119.
The Trustees have delegated the general management of the Fellowship to the elders who are chosen from the
membership.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Ch8rity number
SC008119
Independent Examiner
Goldwells Ltd
Goldwells House
Grange Road
Peterh¢ad
AbeTde¢nshire
AB42 IWN
Page I

HEBRON EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Solicitors
Ledingham Chalmers
Johnstone House
52-54 Rose Str¢et
Aberdeen
ABIO IHA
Approved by order of the board of trustees on 14th April 2025 and signed on i15 behalf by-.
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HEBRON EVANGELICAL CHURCH
I report on the a¢counts for the year ended 30th septeM￿r 2024 set out on pages four to ten.
Respective responsibilities of trustees examiner
The chaiity'5 trustees are r¢spoT)sible for the preparntion of the accounts in a￿ordanCe with the tenTJS of the Charities
and TTUStee Investment (Scotland) Aci 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The
charity's trusiees COTisider thai th¢ audit requirement of Regulation 10(I)(a} to (c) of the Accounts Regulations does not
apply. li is my responsibility to examine the accounts as required under Section 44(IXc) of the Act and to State whether
particular matters have come to my attention.
Basis olthe indepenijent examitser's report
My examination was carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulation5
2006. An examination includes a review of the accounting records kept by the charity and a ¢omparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the atcounts, and
seeking explanations from you as tNstees concerning any such matters. The procedures undertaken do not provide all
the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by
the accounts.
Independent eXaMine￿S statement
In connection with my examination. t]0 matt¢r c¢)me to my attention .
(l) whieh gives me reasonable cause to believe that, in any material respec¢ the requirements
to keep accounting records in accordance with Section 44(IKa) of the 21)05 A¢t and Regulation 4 of the 2006
Accounts Regulations- and
to pr¢pare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006
Accounts Regulations
have not been met., or
(2) to whic14 in my opiniofy attention should be drawn in order to enable a proper understanding of the accounts to be
reached.
Goldwells Ltd
Goldwells House
Grange Road
Peterhead
Aberdeenshtr¢
AB42 1 WN
14th April 2025
Page 3

HEBRON EVANGELICAL CHURCH
STATEMENT OF FINAf4CIAL ACTIVITIES
FOR THE YEAR ENDED 30TH SEpfEMBER 2024
2024
Total
funds
2023
Total
fi￿dS
Unrestricted
funds
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
233,280
233,280
223,816
Investment income
462
462
316
Total
233,742
233,742
224,132
EXPENDITURE ON
Raising funds
122,109
122,109
112,060
Charitable aetivities
Staff wages and Charitable support
110,992
110.992
99,100
809
809
637
Total
233.910
233,910
211,797
NET INCOMEI(EXPENDITURE)
(168)
(168)
12,335
RECONCILIATION OF FUNDS
Total funds brought fonvard
2,321,139
2,321,139
2,308,804
TOTAL FUNDS CARRIED FORWARD
2,320,971
2.320,971
2,321,139
The notes forni part of these finan¢ial statemenis
P￿¢4

HEBRON EVANGELICAL CHURCH
BALANCE SHEET
30TH SEPTEMBER 2024
2024
Total
funds
2023
Total
funds
Unrestrided
funds
Restricted
fi￿d
Notes
FIXED ASSETS
Tangible &ssets
2,091,149
2,091.149
2,143,319
CURRENT ASSETS
Debtors
Cash at bank
66
180,829
233.527
233,527
233,527
233.527
180.895
CREDITORS
Amounts falling due within one year
(3,705)
(3,705)
{3.075)
NET CURRENT ASSETS
229,822
229,822
177.820
TOTAL ASSETS LESS CURRENT
LIABILITIES
2.320,971
2J20,971
2.321,139
NET ASSETS
2.320.971
2,320,971
2,321,139
FUNDS
Unrestri¢ted funds
2,320,971
2,321,139
TOTAL FUNDS
2,320,971
2,321,139
The financial statements were approved by the Board of Trustees and authorised for issue on 14th April 2025 and were
signed on its bLhalf by..
The notes forni part of these finaneial statements
Page 5

HEBRON EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEvfEMBER 2024
ACCOUNTING POLICIES
Basis of preparing tbe fjnancial 5taternents
The financial statements of the charity. which is a public benefit entity under FRS 102. have been pr¢pared in
accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their a¢counts in accordance with the Financial
Reporting Standard applicable in the UK and R¢public of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Siandard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities and Trustee Invesbnent (Scotland) A¢t 2005. The financial statements have been
prepared under Ehe historical cost convention.
Income
All income 15 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 atnount can be measured reliably.
Expenditure
Liabilitie5 are r¢cognis¢d as expenditure as soon as there is a legal or constructive obligation committing the
charity to thai 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 cosi related to the category. Where costs cannot be directly
attributed to particular headings they have been alliKated to actÈvities on a basis consistent with the use of
resources.
Chgritabl¢ activities
The General Fund is used for ¢oDgr¢gational purposes of the Fellowship and includes gift5 received, made for
o¢al and overseas missionary work.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to WTite off each asset over its estiTnated useful
Freehold propety
Taxation
The charity is ¢xempt from t&Y on its charitable activities.
Fund 2c¢ollnting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trusiees.
Restricted fi￿dS can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when sp￿lfied by the donor 01 when funds are rais¢d for particular restricted pU￿oSe5.
Further explanalion of the natsjre and PUTPOSe of each fund is included in th¢ notes to the financial stalemenls.
Hlre purchase and l¢asiNg eommitments
Rentals paid under operating leases are Charged to the Stat¢ment of Financial Activiti¢5 On a straight line basis
over th¢ period of the le￿e.
Page 6
continued...

HEBRON EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30TH SEpfEMBER 2024
INVESTMENT INCOME
2024
2023
Deposit a¢¢ount interest
462
316
TRusfEESI REMUNEBATION AND BENEFITS
There were no truste¢$' remunerdtion or other benefi1$ for the year ended 30th September 2024 nor for the year
ended 30th September 2023.
Trustees, expenses
There were no trustees, exp¢n5¢5 paid for the year ended 30th September 2024 nor for the year ended
30th September 2023.
STAFF COSTS
The averdge monthly number of employee5 during the year was as follows:
2024
2023
Pastordl workers
Athninistralor
No employees received emoluTn¢nls in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
fund
Totsl
nds
INCOME Af4D ENDOWMENTS FROM
Donations and legacie$
223,816
223.816
Investtnent income
316
316
Total
224,132
224,132
EXPENDITURE ON
Raising fi]nd5
112,060
112,060
Charitable activities
Staff wages and Charitable support
99.100
99,100
Other
637
637
Total
211,797
211.797
NET INCOME
12,335
12,335
RECONCILIATION OF FUNDS
Tothl funds brought forward
2,308,804
2,308,804
Page 7
continued...

HEBRON EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS- Continued
FOR THE YEAR ENDED 311TH SEPTEMBER 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
Rcstricted
fvnd5
fL￿d
Total
funds
TOTAL FUNDS CARRIED FORWARD
2,321,139
2.321,139
TANGIBLE FIXED ASSETS
Freehold
property
Plant and
machinery
Totals
COST
At 1st October 2023 and
30th September 2024
2,608,509
93,555
2,702,064
DEPRECIATION
At 1st October 2023
Charge for year
465,190
52,170
93.555
558,745
52.170
At 30th September 2024
517,360
93.555
610,915
NET BOOK VALUE
At 30th September 2024
2,091,149
2,091,149
Ai 30th S¢ptemb¢r 2023
2.143.319
2,143,319
DEBTORS: AMOUNTS FALLING DUE A wfER MORE THAN ONE YEAR
2024
2023
Other debtors
66
CREDITORS.. AMOUNTS FALLINC DUE WITHIN ONE YEAR
2024
2023
Taxation and social security
Other creditois
1.072
2,633
3.075
3,705
3,075
MOVEMENT IN FUNDS
Net
moveinent
in fvnds
At
1.10.23
At
30.9.24
Unrestrieted funds
General fund
2,321,139
{168)
2,320,971
TOTAL FUNDS
2,321,139
{168}
2,320,971
Page 8
continued...

HEBRON EVANGELICAL CHURCH
NOTES TO THE FINANCJAL STATEMENTS- eontinued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
MOVEMENT JN FUNDS- continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resour¢es
expended
Movement
in funds
Unrestrieted funds
General ￿nd
233.742
(233,910)
(168)
TOTAL FUNDS
233,742
(233,910)
(168)
Comparatives for movemeDt in funds
Net
movement
in funds
At
1.10.22
At
30.9.23
Unrestricted funds
Gen¢ral fvnd
2,308,804
12,335
2,321,139
TOTAL FUNDS
2,308,804
12,335
2,321,139
Comparative net movement in fllnd& included in th¢ above are as follow5..
Incorning
resources
Resour¢e$
expended
Movement
in funds
Unrestricted funds
General fund
224,132
(211,797)
12,335
TOTAL FUTrIDS
224.132
(211.797)
12,335
A current year 12 months and prior year 12 months combined position is as follows=
Net
movement
in ￿ndS
At
1.10.22
At
30.9.24
Unrestricted funds
General fvnd
2,308.804
12,167
2.320,971
TOTAL FUNDS
2,308,804
12,167
2,320,971
Page 9
continued...

HEBRON EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
MOVEMENT IN VUNDS- continued
A curr¢nt y¢ar 12 rnonths and prior year 12 months combined net movement in fund5, included in the above are
as follows:
Incoming
resources
Resources
expended
Movement
in fijnds
Unr¢strleled funds
General fund
457,874
{445,707)
12,167
TOTAL FUNDS
457.874
{445.707)
12,167
io.
RF,LA TED PARTY DISCLOSURES
wife of trustee
received salary of £13.750 for her rol¢ as Church Administrator.
Pag¢ 10

HEBRON EVANGELICAL CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30TH SEpfEMBER 2024
2024
2023
INCOME AND ENDOWMENTS
DoMatioDs and legacies
Donations
Gift aid
194,760
38,520
191,734
32,082
233,280
223,816
Investment income
Deposit account Int¢rest
462
316
Total incoming resourtes
233,742
224,132
EXPENDITURE
Raising donatloos #nd legaeie$
Training and teaching material
Travel and accommodation
Rates and water
Insurance
Light and heat
Telephone
Postage. stationery and adv
Sundries
Repairs
Cleaner
Depreciation of tangible r￿ed assets
3.258
3.510
2,082
6,638
19,702
5,264
1,889
7,526
14,096
8,673
52,170
1.896
5,470
18,036
3,853
1,853
5,738
9,934
9,600
52,170
122,109
112,060
Charitable activlties
Wages
Catering
Gifts
72.495
2.931
35,566
77.376
2,258
19,466
110,992
99.100
Other
Bank charges
809
637
Total resources expended
233,910
211,797
Net (expenditure)lin¢orne
(168)
12,335
This pkge (loes not fomi pwt of th¢ statutory financial statements
Pagell