Assembly of Christians at Holburn Hall Trustees, Annual Report and Accounts For the Year ended 30 September 2025
Contents Trusteerf Annual Report Ind•p•nd•Tht Exafflln•rfs Reputto theTr¥steesof AssthnblyalChr15dwbs at Holburn IW
Tru5t¢¢< InlI Repwt aNI IUntr Trustees, Annual Report The trustees present thetr report and accounts lortheyearended 3Q September 2025. The accounts have been prewed in a¢d31 with the accounting pole5 set out In Note I to the accounts and comply the tharitys Deed ofTn& and the Charities Iscotkndl Rwlation5 2rA)6. in partlcular Schedule The Trustwas establtshed through thgranr% ofa Deed ofTrust on Ivjanuary 1934. The Trust was created fty tharitable Rellgk)us wrpw. the f01hmi w5ncipal purposes explliidyspecilled. namelv: (a) akfjn8 ofbread weekty. Ib) Holdiry prwmeèltrs {cl Exposition of thesuiptures {dl Prodamatlon of the Gospel PRINapALAtKJRESS Holburn Gospel Hal 220 Hdburn Street Aberdeen ABIO 6DB Geor8e Cheetham Andrew Adams {Secretsryl Noel Roberts The trustees recefve no remunerati for their seNces. are wlllw*to devote time and skill for the benefit of the CharSty. The Ch¥lty also benefrts from the serviw of the members of the Assemb1 who help out at events ¢)r8anised by Holburn &)5pel Hall. Thetsustees are immenselygratefvl for all such contributions. A SUMMARY OFTHE MAIN ACTNtnESOF THE CHARffY UNDERTAKEII AND AOIIEVEMEIITS IN ThE PERKID The Charity owns and operates Holbum Gospel Hall, which Is a thri5tian Brethren Assembly meetlrvd weekly for worship and outreach. The truslee5 are also Elders at the thurch al meet monthty to plan. discuss buslness and monltor progress. The Charfty organi5es ertnts fof your8 people. famlies and older people. weekty Sunday Sthool, a weekly thildren's meetingat Garthdee. monthty sevvices In Dirthle Pa WmterGardens aswell as thesundayand midweek church meetings. There is also a Ladles. Mbtry dass who organise knlrted dothln& napp5 and other parce15 for Medkal Mlsslonary News and. annually. shoeboxes for Btythswood. We also hokl monthty Bible Teaching evenin85 overthewinter, an Annual &bleTeachingconferenceand various otheroutreath and BibleTeachln8 events during each year as arraryd. We have. this year. our Wble EVIen where schools are invtted to brin8 P6 & P7 classes to the hall to see rooms explaSning the history and stories from the Blble. For thls we fund buses, If necessary. Donations are Wven by members of the Assembly and thls is used for running costs for the churth. Costs of events and dlstril)uted to Christians (Tetired and a¢tfve5y workin8) both withln the UK and abroad. No requests are made to the general public for funds.
TnNtee< ReInd A¢£wits 30 5eN•mb•r 2025 In addlilon. the Charity has ¥arlo¥s polcles arKI tjre5 in connectlon wlth le8tslatlve requirements. These are re8ularly revied and. where ne¢etsary. upthte(L HNANCIAL REVIEW Charltles with a gross Income of less than £250.IXKI can prepare acCots on the Recelpts and Payments ba515 and thls Is how the Trustees have prepared these accounts. It ts the poll¢y of the Trust to not retain a reser trt to Use fvnds as are pro¥lded. Howerfer. a £72.0) legacy received duri last year resuhed In a si8nificant surptU5 and we ha¥e cornmitted £50.) to a hlgher Interest 31> day notlce accounL Rethaed hKome earnwkd for to Chrfstians e15ehere inueased by 30% and weekly Sunday offerIn Increased by 8%tO 8lve a total InMe 01£38.430. Total expenditure of £49,725 comprised of 8lfts of É13,658 and operatin8 costs of £36.L%7. Operating costs increased approximately £4.000 compared to the prevlous year. largety due to spend to repair the roof arml new floorln8 and the puithase of a dishwasher. All restricted ft5 recevrtd were rftsbursed as restricted expenditure in the year resuttbnE In a net decrease In unrestricted funds of £11.295 111 leavi theTrust In strong financlal p)sition at theyear end. the tntstee5 and swd on thelr beha J)L George cethaM 11 May 2026
Statement of Finandal Activitse5 Totsl Tot•1 2024 Notr Fu Income Glfts and Oonatlons Totsl Income 32.309 6.121 106.739 106.739 38A30 Expenditure Glfts Operatlng Costs Total EMp•ndlture 7.537 36.067 13.658 36JJ67 49.n5 15,177 32279 47A56 Net {e4)enthwelllncome ftK the 111295 (1¥951 59,283 The note5 on pages 6 to 7 f(Thi part ofthese accounts. Approved by theTrustees and $ld on 1r behalf: Geor8etheetham Trustee Andre* fvAlam5 11 Moy 2026
gtySept•mb•r2025 Note5 to the Accounts loj BOS of preporotkn ond assesfftntofgw.ry cLyrn Cost or transaction Va unless Othetse ststed in the relevant note(sl to these ac¢ounts. The finènrial Statements have been prepared in acwrdarKe with the Statement of Recommended Practice: Accounllng and Reporting by Charltfies preparin8 their accounts in accordance wrth the Financial Reporting Standard appllcable In the UK and Republlc of Ireland IFRS 1021 issued M 16 Juty 2014 and the Financial Reportln8 Stsndard applicable in the United ngdoM and Republ1¢ of Ireland IFRS 1021. the Charitles and Trustee Investment Iscotlandl Act 2(K>5 and the Chaiilies Acc(wnts {Scotlandl Regulatlons 2006 las amended). The Trust constllutes a publk benefft entlty as defined ty FRS 102. The Trustees c<Klder that there are no material uncertsinties ab(wt Trusys ablllty io contlnue as a 80ing concern. (bj Fundsstfurtu The Charity dIStil$he5 between the Unrestr funds and restrthd fvrKIs. Unstrkted funds are aVailae at the dls(Tetlon of the trustees in furtherance of the genwal objectives of the Trust and which have notbeen deslenatedforotherpurposes. Restrlrted fundscomwtsecertainspeufK recdpts earmwked to partfi¢ular purposes. (c) Income recognltloft All Income Is reco8nised once the charity has recelved the incorne. Donations, are rewgnlsed wfien the Trust has been notified in writirvd of both the arn¢nt and seementdate and fvnds are lod8ed In the bank account. Interest on fuNJs held LM deposit Is induded when rethable and the amount can be measured rdlabty by the dwrlty: thts ts nNmalty upon notlfi(ation ofthe Interest pakl or payable by the bank. (dj Expenditilft 10 LlabSlldes are reco8nlsed as expenditure payments are made onty. A51 expenses including support costs and govemance costs are allocated ¢y to the apKable expendSture P*adlrqs. (ej Ifrtcovernble VAT Incomefrom 8ffts and ty10n$ can be anal1 as follows." Glfts for Misslonaries & Homeworkers. NECYC and Summerhill Ire5tr1ctedl SubscrfptlLW Irestrirtedl Jrmlay offerln85 lunrestrictedl Sundry wfts {unrestrk¢ed) 5521 6.662 31.113 1.196 27.482 72.011 106,739 In 2024 we rec•ved a le8aty of£72m) whkh ts Induded In sundry Oft
A55•fflbty gtChrhtlans Hollwrn Tr1$, Annu•l bl•p& •nd Att¢nts 30Septrnb•r2025 Thegffts can bÈanaWd as folows: monary Gifts 6.143 6.925 5.558 Summerhill NECYC 1.025 Subscriptions 15,177 Opwatlrycosts The operating costs can bè analysed as folkrws: Children's work Ne* YearConferen¢e Annual Confwence Books, tracts, outreath Caterin8 Ildlng repalrs Heat &118ht Insurance Telephone. Intemet & zoom Sundry 3.629 973 667 4.652 5349 4,232 L799 230 11.975 2.879 1.257 2.625 YIZ79 8A14 8.673 3.(M)I 955 3.614 361167 Idlng repalrs Incbjdes £2.730for roof repatrs & É5.176 for Ik)orlThA In the back hall. Heat & light has stabilse Chlldren's work inclLbdes the &ble Exwlence. Sundry included £l.SIS for a dlsh¥Rsher. Furbds Bankond Cosh in Hond Openln8 balanS Net lexpenditurevlncome for the year 67.499 111.295 67.499 111.2951 204 8.216 59.283 67A99
Independent Examinerf5 Report to the Trustees of Assembly of Christians at Holburn Hall l report on the accovnts of Assembly of Christians at Holburn Hall IRe8iStered Scottish Charities No. SC 009WI for the year ended 30 September 2025 whith are set out on pa8e5 5 to 7. Respertlve reSponbnles of trustees and examlner The Chari5 trustees are responsible for thè preparation of the accounts in accordance wlth the term5 of the Charities and Trustee Investmeni Istotlandl 2(K15 Act and the Charities Accounts (Scotlandl Regulation5 2CK)6 las amended). The Charity Trustees consider that the audit requirement of Regulation 10111 lal to Icl of the 2LTh)6 Accounts Regulation5 does not appty. It is my responsibility to examine the accounts as required undersection 44111 (¢1 of the Art and to state whether particular mattÈrs havè to my attention. Basls of Independenl examifierfs statenwrt My examln¥tion is carried out in accordance with RegulatK•n 11 of the Accounts Regulations 2006. An examination includes a rewew of the accounting records kept by the Chartty and a comparison of the account5 presented with those records. It also indudès tonsideration of ony unusual items or disclosures in the accounts and seeks explanations from the Tru5tee5 concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and. consequentty I do rtot expre55 an audit OpinTr on the vlew glven by the a¢wunts. Independent examlnerfs ststement In the course ol my examrrhation. no matter has come to my attentl whlch Bives me reasonable cause to believè that in any rnaterial respect the requirements= to keep accountlng record5 in accordance with Section 44111 lal of the 2CK)5 Act and Re8ulation 4 of the 2tsJ6 A¢¢ounts Regulations. and to prepare accounts which accord with the aCCounnI records and compty with Re8ulatlon 8 of the 2(X16 Accounts Regulations have not been met, or to which. in my opinion. attention shouhl b? drawn in order to enable a proper undwstandin8 of the accounts to be reached. Alistair Buchan Memberof the Institute of thorteredAccountants ofkotlond