**Airdrie Ebenezer Evangelical Church Trustees’ Annual Report and Accounts For the year ended 31 March 2025 Scottish Charity No. SC008259**
## Airdrie Ebenezer Evangelical Church
**Contents of the Accounts** _for the Year Ended 31 March 2025_
||Page|
|---|---|
|Church Information|1|
|Trustees’ Annual Report|2 - 3|
|Independent Examiner’s Report|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Accounts|7 - 9|
## Airdrie Ebenezer Evangelical Church
**Church Information** _for the Year Ended 31 March 2025_ **Trustees**
## **Office Bearers**
**Website** : www.airdrie-ebenezer.co.uk
## **Bankers**
Royal Bank of Scotland Airdrie Branch 5 Graham Street Airdrie ML6 6AB
## **Solicitors**
Bell, Russell & Co. 111 Graham Street, Airdrie ML6 6DE
## **Independent Examiner**
TC Group Business Advisors & Accountants 180 St Vincent Street Glasgow G2 5GS
Page 1
## Airdrie Ebenezer Evangelical Church
## **Trustees’ Annual Report** _for the Year Ended 31 March 2025_
The Trustees are pleased to present their report together with the Accounts of the church for the year ended 31 March 2025.
## **Status of Charity and Governing Document**
Airdrie Ebenezer Evangelical Church is established by Constitution and is a Scottish Charity (No SC008259).
## **Charitable Objectives and Aims**
The charitable objectives of the church are to worship God together in Spirit and in Truth, build the members up in the Faith and proclaim the Gospel of Jesus Christ in word and action. The aim of the church is the advancement of the Christian faith and to serve and support the local and Christian communities in Airdrie, Scotland and beyond.
## **Trustees and Office Bearers**
For the purpose of charity law, the Trustees of the church are also the charity’s Trustees.
The church is independent and congregational in policy. The day to day running of the church is delegated by the Trustees to the Elders and Deacons.
The Trustees and Office Bearers who served during the year are as listed on page 1.
## **Appointment of Trustees**
Trustees are nominated for appointment by the existing Trustees. There is no fixed term for Trusteeship. Prior to their appointment, Trustees would have served the church for some time in various roles and would be familiar with the church's values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities.
## **Achievements and Performance**
During the year, the church met regularly for worship and was actively involved in achieving the above stated aims through a wide variety of services and events.
Significant highlights, events and developments of note in the year include the following:
In relation to **activities** :
- We meet as a group of believers for Worship every Sunday morning at 10:30am to participate in Communion. This service also include praise and worship songs and a biblical teaching message from our Pastor, or visiting guests. We hold a further service with bible teaching and worship each Sunday at 6:30pm.
- On Wednesday evenings we also met for a time of prayer and biblical teaching.
- Our annual summer Kids Holiday Club was this year in person, with daily challenges, crafts and bible lessons presented to the children.
- Elders convened monthly for the purpose of assessing the spiritual welfare of the church members.
## In relation to **funding** :
- The church receives its funding from church members and visitors by way of weekly offerings and Gift Aid donations.
Page 2
## Airdrie Ebenezer Evangelical Church
**Trustees’ Annual Report** _for the Year Ended 31 March 2025_
## **Financial Review**
## _**Results for the year**_
The Accounts for the year ended 31 March 2025 have been prepared on the Receipts and Payments basis.
Per the _Statement of Receipts and Payments_ on page 5, the church reported Net Receipts (i.e. a Surplus) for the year of £1,972 (2024 - Deficit £14,625).
## **Reserves Policy**
It is the policy of the church to maintain Unrestricted Funds, i.e. funds not committed or invested in fixed assets, at a level around £10,000. This allows sufficient funds to enable the ongoing work of the church to be maintained. Per the _Statement of Balances_ on page 6, the General Fund at 31 March 2025 amounted to £84,516 (2024 – £82,544) which, although above the required level, was acceptable to the Trustees.
## **Grant Making Policy**
The church makes grants from its income to individuals and organisations that are generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives. Reputable bodies involved in disaster relief work etc. would be included in this list.
## **Independent Examiner**
The Trustees recommend that designated partner of TC Group, Business Advisors & Accountants, remains in office as Independent Examiner until further notice.
## **Statement of Trustees’ Responsibilities**
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position and enable them to ensure that the Accounts comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity’s Constitution. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
26/11/2025
This Report was approved by the Trustees on .................................... and signed on their behalf by:
Page 3
## Airdrie Ebenezer Evangelical Church
## **Independent Examiner’s Report to the Trustees of Airdrie Ebenezer Evangelical Church**
I report on the Accounts of the charity for the year ended 31 March 2025 which are set out on pages 5 to 9.
## **Respective Responsibilities of Trustees and Examiner**
The charity’s Trustees are responsible for the preparation of the Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“2006 Accounts Regulations”). The charity’s Trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the Accounts as required under Section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Statements**
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the Accounts presented with those records. It also includes consideration of any unusual items or disclosures in the Accounts, 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 view given by the Accounts.
## **Independent Examiner’s Statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare Accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.
TC Group Business Advisors & Accountants 180 St Vincent Street Glasgow G2 5GS
Date:[27/11/2025 ]
Page 4
## Airdrie Ebenezer Evangelical Church **Statement of Receipts and Payments**
_For the Year Ended 31 March 2025_
|**Notes**
**Receipts**
**_Voluntary Income:_**
Offerings
Gift Aid Donations
Income Tax on Gift Aid
Other Gifts and Donations
**_Other Income_**
Rental income
**Total Receipts**
**Payments**
**_Charitable Activities:_**
Local Ministries
**4**
National and Overseas ministries
**5**
Property and Resources
**6**
Staff Costs (Church Pastor)
**7**
**_Governance Costs:_**
Independent Examiner's Fees
**Total Payments**
**Net Receipts/(Payments) for the year**|General
Fund
£
22,399
52,675
15,335
1,937
16,471
108,817
14,652
24,992
28,032
37,735
1,434
106,845
1,972||**Total**
Total
**2025**
2024
**£**
£
**22,399**
22,401
**52,675**
52,590
**15,335**
15,563
**1,937**
481
**16,471**
15,263
**108,817**
106,298
**14,652**
27,561
**24,992**
27,713
**28,032**
27,786
**37,735**
36,459
**1,434**
1,404
**106,845**
120,923
**1,972**
(14,625)|
|---|---|---|---|
|||||
|||||
The Notes on pages 7 to 9 form an integral part of these Accounts.
5
## Airdrie Ebenezer Evangelical Church
## **Statement of Balances** _as at 31 March 2025_
|**Notes**
**Bank and Cash in Hand**
Opening balances
Net Receipts/(Payments) for the year
**Closing Balances**
**Reserves**
General Fund
**Closing Balances**
**Assets**
Fixed Assets
**3**
**Debtors**
Income Tax on Gift Aid
**Liabilities**
Independent Examiner's Fee|**Unrestricted**
**Funds**
£
82,544
1,972
**84,516**
84,516
**84,516**
**1,288,460**
15,118
**15,118**
1,434
**1,434**|**Total**
**2025**
£
**82,544**
**1,972**
**84,516**
**84,516**
**84,516**
**1,288,460**
**15,118**
**15,118**
**1,434**
**1,434**
**Total**
2024
£
97,169
(14,625)
82,544
82,544
82,544
1,288,460
15,335
**15,335**
1,404
**1,404**|
|---|---|---|
The Notes on pages 7 to 9 form an integral part of these Accounts.
## 26/11/2025
Approved by the Trustees on ................................ and signed on their behalf by:
6
## Airdrie Ebenezer Evangelical Church
**Notes to the Accounts** _for the Year Ended 31 March 2025_
## **1. Basis of Accounting**
The Accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## _**Funds**_
For the purpose of the _Statement of Receipts and Payments_ (page 6) and the _Statement of Balances_ (page 7), Funds are defined as follows:
_**Unrestricted**_ funds offerings, donations, legacies, rental income and other income received for the objects of the church without further specified purpose and are available as General funds.
## **VAT**
The church is not registered for VAT and accordingly, expenditure includes VAT where appropriate.
## **2. Charitable Expenditure**
## **Comprises the following:**
_**Local Ministries**_ represents expenditure on the church’s weekly activities and ministries.
_**National and Overseas Ministries**_ represents the church’s giving to other Christian ministries whose activities are compatible with the church’s objectives.
_**Property and Resources**_ represents expenditure on the upkeep of the church’s building and manse.
_**Staff Costs**_ represent the employment costs of the church’s Pastor, Ross Murphy.
## **3. Fixed Assets**
Per page 7, Fixed Assets of £1,288,460 comprise (1) two houses which were professionally valued in October 2010 at £165,000 each for the purpose of bank loans that were subsequently repaid (2) the Trustees’ £945,000 valuation of the church building and (3) the purchase of land at Ralston Street, Airdrie (neighbouring the church building) for £13,460, including legal fees, during the year ended 31 March 2019.
The Church building is insured at a re-build value of £1,500,000.
Page 7
## Airdrie Ebenezer Evangelical Church
## **Notes to the Accounts** _for the Year Ended 31 March 2025_
|**Notes to the Accounts**_for the Year En_|_ded 31 March 2025_|||
|---|---|---|---|
|**4. Local Ministries**|**Unrestricted**|**Total**|**Total**|
||**Funds**|**2025**|**2024**|
||£|£|£|
|Youth Work|3,031|**3,031**|3,181|
|Holiday Clubs|2,967|**2,967**|2,770|
|PA Equipment|226|**226**|12,861|
|Copyright Licence (Music)|894|**894**|835|
|Church events|1,764|**1,764**|2,006|
|Publications and study materials|1,564|**1,564**|1,618|
|Printing/Stationery|597|**597**|794|
|Other expenses|2,345|**2,345**|1,852|
|Broadband|432|**432**|432|
|Cleaning costs|832|**832**|1,212|
||**14,652**|**14,652**|27,561|
**5. National and Overseas Ministries**
During the year, the church remitted gifts to 21 individuals ranging in the value from £20 to £5,000.
|Gifts to individuals
The church also remitted gifts to the following
charities:
MAD Ministries
Open Doors International
Barnabas Aid
The Christian Institute
Maggies
Asia Link
Connect2|**Unrestricted**
**Total**
**Total**
**Funds**
**2025**
**2024**
£
£
£
11,423
**11,423**
16,200
12,967
**12,967**
10,916
**-**
132
100
**100**
-
150
**150**
-
352
**352**
-
**-**
100
**-**
365
**24,992**
**24,992**
27,713|
|---|---|
Gifts to individuals include grants paid by the church to full time Christian workers, and , who are supported by the church.
8
## Airdrie Ebenezer Evangelical Church
**Notes to the Accounts** _for the Year Ended 31 March 2025_
|**6.**|**Property and Resources**|**Unrestricted**|**Total**|**Total**|
|---|---|---|---|---|
|||**Funds**|**2025**|**2024**|
|||£|£|£|
||Utilities|6,302|**6,302**|8,305|
||Insurance|3,562|**3,562**|3,358|
||Building maintenance and repairs|12,134|**12,134**|9,204|
||Property management costs|6,034|**6,034**|6,919|
|||**28,032**|**28,032**|27,786|
|**7.**|**Staff Costs**|**Unrestricted**|**Total**|**Total**|
|||**Funds**|**2025**|**2024**|
|||£|£|£|
||Salaries|36,369|**36,369**|35,093|
||Employer Pension|1,366|**1,366**|1,366|
|||**37,735**|**37,735**|36,459|
## **8. Trustees' remuneration and reimbursed expenses**
No Trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024 - Nil).
9