DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024 Scottish Charitable Incorporated Organisation Number: SC 012091
DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024
Scottish Charitable Incorporated Organisation Number: SC 012091
| Contents: | Page: |
|---|---|
| Report of the Trustees | 1-2 |
| Report of the Independent Examiner | 3 |
| Receipts & Payments Account | 4 |
| Statement of Balances | 5 |
| Notes to the Accounts | 6 |
DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024
Scottish Charitable Incorporated Organisation Number: SC 012091
Resident Chaplain:
Trustees during the year:
Bankers:
Bank of Scotland Carluke (801279) Branch PO Box 1000 BX2 1LB
Independent Examiner:
Solicitors:
Turcan Connell Princes Exchange 1 Earl Grey Street EDINBURGH EH3 9EE
DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024
Scottish Charitable Incorporated Organisation Number: SC 012091 Recruitment and appointment of Trustees
All of the Fellowship’s trustees are appointed or re-appointed by members who attend the Annual General Meeting held in the spring of each year.
Governing document
The Divine Healing Fellowship is a Scottish Charitable Incorporated Organisation and this took effect from 23[rd] August 2016.
Charitable Activities
Our aim, as recorded in our constitution, is to bring Christ’s healing to all who ask; to provide a centre where people can find Christian understanding and help in times of sickness or trouble and to unite the Healing Ministry of the Church with that of the Medical Profession.
Activities and Achievements
At the beginning of 2025 both the chaplain and myself, as chairman of the Divine Healing Trust, found the word “Hope” resonating in our spirits. It seemed to describe the ministry at Braehead House and also our dependency as a charity on all aspects of running the ministry. As with all charities our needs are sufficient volunteers, sufficient finance, and sufficient users of the services we offer at Braehead House. Guests come hoping for peace, hoping for personal insight, hoping for space to reflect on their work or hoping for healing in body, mind or spirit. They often spontaneously comment on the peace they find in the house and grounds or that they enjoy the space and support available for retreat visits. Many value the time spent with the chaplain. Guests come from local churches and from further afield. We regularly welcome the NHS staff care team who have found the premises suitable for their one day in-service courses. Many guests find the beauty and peace of the garden brings a restoration of mind and soul. Quiet, spiritual encounters happen here.
The ministry is available to all. The essential human dynamic at Braehead House is our chaplain, two part-time staff members and a number of volunteers who serve our guests as they welcome, provide meals, conduct retreat programmes, offer prayer support, undertake housekeeping, gardening grounds and house maintenance. We are indebted to all these people as they offer their time, talents and faith. We also owe a debt of gratitude to the Sunday worshipping community for all they do in prayer, encouragement and finance.
As we continue in 2025, Hope is what we aim to offer all who visit us a Braehead House.
Chair of the Trustees
1
Risk Assessment
DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024
Scottish Charitable Incorporated Organisation Number: SC 012091
All our financial processes are in line with OSCR recommendations. Sunday offerings and Gift Aid are signed for by two individuals and the money is usually paid into the bank on the following morning. All other income comes directly to the Fellowship bank account. Cheques are signed by two of three bank signatories and all expenditure transactions are supported by receipts or a signed statement of expenditure by the Treasurer.
Trustees’ remuneration and expenses
The trustees did not receive any remuneration or expenses during the year.
Pension Arrangements
The charity makes pension contributions for the resident chaplain with the National Employment Savings Trust (NEST) which is accountable to the government through the Department of Work and Pensions.
Bank Balances
There was an overall balance at the year-end of £38,339, all of which represents unrestricted funds. The Trustees continually look for ways of increasing income and decreasing expenditure.
Approved by the Trustees on 5th March 2025 and signed on their behalf by:
Treasurer
Trustee / Chairperson
2
Independent Examiner’s Report to the Trustees
DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024
Scottish Charitable Incorporated Organisation Number: SC 012091
I report on the accounts of the charity for the year ended 31st December 2024 which are set out on pages 4 to 6.
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). The charity 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 statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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:
-
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
-
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.
Date: 3rd March 2025
3
DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024
Scottish Charitable Incorporated Organisation Number: SC 012091
Receipts & Payments Account for the year to 31 December 2024
| Receipts & Payments Account for theyear to 31 December 2024 | Receipts & Payments Account for theyear to 31 December 2024 | Receipts & Payments Account for theyear to 31 December 2024 | Receipts & Payments Account for theyear to 31 December 2024 | Receipts & Payments Account for theyear to 31 December 2024 | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Receipts | |||||
| Gift Aid | 16,184 | 16,184 | 15,275 | ||
| Income Tax Refund | 7,675 | 7,675 | 7,488 | ||
| Service Offerings | 4,588 | 4,588 | 2,975 | ||
| Retreats and Conferences | 25,191 | 25,191 | 22,247 | ||
| Other Donations | 11,356 | 11,356 | 18,355 | ||
| FundraisingIncome | 304 | 304 | 1,052 | ||
| Income from Lodge | 583 | 583 | 1,847 | ||
| Other | - | - | 474 | ||
| Total receipts | 65,881 | - | 65,881 | 69,713 | |
| Payments | |||||
| Legal & Professional Fees | 62 | 62 | 57 | ||
| Council Tax | 3,890 | 3,890 | 1,291 | ||
| Garden Expenses | 455 | 455 | 567 | ||
| Heating/Lighting | 5,675 | 5,675 | 6,337 | ||
| Insurance | 4,455 | 4,455 | 4,052 | ||
| MinistryExpenditure | 20,232 | 20,232 | 16,911 | ||
| Income Tax & NIC | 4,855 | 4,855 | 5,007 | ||
| Pension Payments | 1,101 | 1,101 | 1,140 | ||
| Music & TV Licences | 360 | 360 | 434 | ||
| Printing, Stationeryand Postage | 600 | 600 | 1,268 | ||
| Repairs and Maintenance | 8,408 | 8,408 | 5,049 | ||
| Telephone and Security | 3,298 | 3,298 | 2,061 | ||
| Internet | 211 | 211 | 144 | ||
| Cleaner's Salary | 2,895 | 2,895 | 1,994 | ||
| Housekeeper Salary | 4,027 | 4,027 | 5,409 | ||
| Cottage Expenditure | 2,811 | 2,811 | 967 | ||
| Catering | 2,508 | 2,508 | 2,225 | ||
| Miscellaneous | 1,015 | 1,015 | 1,016 | ||
| Equipment | - | - | 2,105 | ||
| Totalpayments | 66,858 | - | 66,858 | 58,034 | |
| Surplus/(deficit) for theyear | (977) | - | (977) | 11,679 | |
| Funds brought forward | 39,316 | 39,316 | 27,637 | ||
| Funds carried forward | 38,339 | - | 38,339 | 39,316 | |
| 4 |
DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024
Scottish Charitable Incorporated Organisation Number: SC 012091
Statement of Balances as at 31 December 2024
| Bank & Cash in hand Openingbalances Surplus/(deficit)foryear Closing balances Reserves General fund Restricted for specificpurposes Total |
Unrestricted | Restricted |
2024 |
2023 £ |
|---|---|---|---|---|
| £ | £ |
£ |
||
| 39,316 | - |
39,316 |
27,637 11,679 39,316 |
|
| (977) | - | (977) |
||
| 38,339 | - |
38,339 |
||
| 38,339 | - |
38,339 |
39,316 - 39,316 |
|
| - | - |
- |
||
| 38,339 | - |
38,339 |
||
| Statement | of Assets at 31 December 2024 |
| Property Gift Aid receivable |
2024 | 2023 £ 182,000 262 182,262 |
|
|---|---|---|---|
| £ | |||
| 182,000 | |||
| 512 | |||
| 182,512 | |||
| Statement of Liabilities at 31 December 2024 | |||
| Income Tax & NIC Pension Payments |
2024 | 2023 £ 288 92 380 |
|
| £ | |||
| 420 | |||
| 92 | |||
| 512 | |||
| Approved by the Trustees on 5th March 2025 and signed on their behalf by: Trustee / Chairperson 5 |
|||
DIVINE HEALING FELLOWSHIP (SCOTLAND) Trustees’ Annual Report and Accounts for the year ended 31 December 2024
Scottish Charitable Incorporated Organisation Number: SC 012091
Notes to the accounts for the year ended 31 December 2024
1. Accounting Policies
Accounting convention
The accounts have been prepared under the historical cost convention, and in accordance with the Charities accounts (Scotland) Regulations 2006 (as amended).
Basis of accounts
The accounts have been prepared on a receipts and payments basis.
Receipts & Payments Account
For the purposes of the Receipts & Payments account as shown on page 5, funds are defined as:
Unrestricted fund : comprises donations, grants and other income received for the objects of the charity without further specified purpose and are available as general funds.
Restricted fund : comprises income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.
2. Transactions with Trustees
No transactions were incurred with Trustees other than reimbursement of expenses in connection with the direct work of the Charity. During the year no Trustee expenses were paid.
3. Unrestricted funds
| Balance b/f 1 | Balance c/f 31 | |||||
|---|---|---|---|---|---|---|
| January 2024 | Receipts | Payments | December 2024 | |||
| £ | £ | £ | £ | |||
| General fund | 39,316 | 65,881 | (66,858) | 38,339 | ||
| The General fund encompasses all income and expenditure relating to the primary focus of | ||||||
| the charity other than those which are restricted for specific purposes. | ||||||
| 6 |