CHURCH OF GOD PENTECOSTAL
YEAR ENDED 31 JULY 2025
CHURCH OF GOD PENTECOSTAL
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDING 31 JULY 2025
RECEIPTS Offerings Rents Received Other Income Covid Samaritan Fund - Donations Gift Aid Bank rebate Total Receipts
PAYMENTS
Payments for Charitable Activities:
Pastor costs Tithes Missions Repairs and Renewals Printing Postage and stationery Travel and Subsistence Telephone Insurance Heating and Lighting Cleaning Miscellaneous Accountancy Fees Total Payments for Charitable Activities
2025 2024 £ £ Unrestricted Funds Unrestricted Funds £31,388.00 £34,881.01 £5,545.00 £2,855.00 £0.00 £0.00 £1,868.00 £0.00 £3,246.83 £0.00 £13.28 £10.94 £42,061.11 £37,746.92 £0.00 £16,500.00 £2,400.00 £4,280.00 £4,620.00 £4,310.00 £8,509.61 £1,537.65 £296.77 £39.69 £0.00 £885.28 £385.32 £459,14 £2,710.59 £2,528.63 £8,561.45 £9,875.90 £671.89 £339.94 £3,107.72 £3,866.73 _ __£1,492.20 ; £744.00 £32,755.55 £45,366.96
Payments relating to assets and investment
movements Purchase of Fixed Assets
Total Payments
(Deficit]/Surplus for the year
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£179.00 £691.98
£179.00 £691.98
£32,934.55 £46,058.94
£9,126.56 " -£8,312.02
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All funds are unrestricted
The notes on form an integral part of these accounts.
CHURCH OF GOD PENTECOSTAL
STATEMENT OF BALANCES
31 JULY 2025
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Note 2025 2024
£ £
Bank and Cash in hand
Opening Balances 6544 14856
Surplus/Deficit for the year 9127 ___78312
2 15671 6544
=o oe|
Reserves
General Funds 3 15671 ___ 6544
15671 6544
SE Se
Other Assets 7
Stair Lift ( at cost} 3600 3600
Projectors (at cost) 2101 2101
Office computer (at cost) 692 692
Freezer ( at cost) 179
eo eearererenerrvnare-mmiond SSSSS SSS
All funds are unrestricted.
The notes on form an integral part of these accounts.
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Approved by the Trustees and signed on their behalf by :
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“
REV. PAUL W MCLAUGHLAN 7 P20 1a Sco naa reaaan nee en eas aa vasnethaaeeanearotetanshnstine neatachsnbnhtonesuntmvephreeheetnipenantaveragpina ransom te
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Date:
CHURCH OF GOD PENTECOSTAL
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 JULY 2025
1 Accounting Policies
Accounting convention and policies
The accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment ( Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Taxation
The Church is a registered charity and is therefore exempt from Taxation.
Legacies and Donations
Legacies and donations are included in the financial statements when received.
| 2 | Cash atbank and in hand | 2025 | 2024 | |
|---|---|---|---|---|
| £ | £ | |||
| Virgin Money Bank account | 15671 | 6544 | ||
| 3 | General Fund | |||
| At 1 August | 6544 | 14857 | ||
| Netmovementfortheyear | 9127 | -8312 | ||
| Asat31July | 15671 | 6545 |
4 Related party transactions
C Gibson (Deaconess) received reimbursment of expenses of £284.88, Rev P McLaughlan ; received reimbursement of expenses of £267.55 and C Fox( Trustee) received £44.65 expenses.
5 Repairs and Renewals
General repairs and maintenance throughout the year with the main costs on new blinds, fitting zone valves and rewiring heating system.
6 Remuneration
No office holder received any remuneration.
7 Restricted/Unrestricted Funds
Of the funds carried forward, all funds, £15,671 are unrestricted.
CHURCH OF GOD PENTECOSTAL
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 JULY 2025
The trustees have pleasure in presenting their report and the unaudited financial statements for the year ended 31 July 2025
Registered Charity Name:
Church of God Pentecostal
Charity Registration Number: SC009493
The Trustees:
The trustees who served the charity during the year were as follows:
Rev. Paul W McLaughlan Miss C Fox Mrs J Maclennan Mrs R Stewart ( Treasurer) Mr R Macsween Mrs S Anderson (Treasurers assistant) Mrs C Gibson ( Deaconess) Mr N Mcglaughlan { Deacon)
Contact Address:
Rev. Paul W McLaughlan Rose Cottage Braes of Balnabeen Conon Bridge 1V7 8IA
independent Examiner: P Munro ACMA, ATT, CTA Munro Accounting Services Limited Fouracres Northfield Invergordon Ross- Shire 1V18 OLN
Bankers: Virgin Money 15 Academy Street Inverness {V1 JN
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CHURCH OF GOD PENTECOSTAL
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 JULY 2025
Trustee recruitment and appointment:
Trustees are appointed or reappointed by the church at our annual general meeting.
Type of governing document:
The church is a charitable unincorporated association and the purpose and administration
arrangements are set out in our constitution.
Charitable purposes:
As Christians we are members of the Kingdom of God which requires us to act in a responsible manner as citizens of our country.
Summary of the main activities & acheivements in relation te these objects:
As well as regular worship services every Sunday and Wednesday, also on Zoom, the church also runs the following:
Pastors and Leaders prayer meeting with lunch provided on the third Thursday of every month. Warm Space all day Monday with Free Food/Clothing.
A cooking and baking class which runs for teenagers on a Monday evening.
AA meeting held Tuesday and Friday lunchtime.
Nigerian Church held on a Sunday afternoon, Tuesday and Friday evenings. Homestart/Charity on Wednesday morning.
Trustee's remuneration and expenses:
During the year Paul W McLaughlan received remuneration of £0 and reimbursement of expenses £267.55 (2024- £1301.49).
Miss C Fox received reimbursement of expenses of £44.65{ 2024 £174.28) and Mrs C Gibson £284.88
Reserves:
As a result of the surplus £9,126.56 ( 2024 £8312.02 deficit } for the year, the charity has unrestricted funds of £15,671.01 at the year end. The financial position of the Church remains stable with sufficient funds to uphold the Church's objectives for the forthcaming financial year.
Approved by the trustees and signed on their behalf by:
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REV. PAULW MCLAUGHLAN
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7 ~
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Date:
CHURCH OF GOD PENTECOSTAL
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE CHURCH OF GOD PENTECOSTAL
YEAR ENDED 31 JULY 2025
| report on the accounts of the charity for the year ended 31 July 2025.
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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 statement:
My examination is 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, | do not express an audit opinion on the accounts.
Independent Examiner’s Statement:
In the course of my examination, no matter has come to my attention
- 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
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Pam Munro, ACMA ATT
Munro Accounting Services Limited Fouracres, Northfield, Invergordon, Ross- Shire 1V18 OLN Date: 14.04.2026