2025-03-31-accounts

TRUSTEES, ANNUAL REPORT I. CHARITY.. EAST KILBRIDE NORTH CONGREGATION OF JEHOVAH'S WITNESSES 2. ANNUAL REPORT FOR YEAR ENDING 31. March 2025 3.Le al and Administration Informatlon. East Kllbride North Con8regatfon of Jehovah's Witnesses ("the Congregation") is an unincorporated th association in Scotland and it operates on the basis of a Constitution adopted on 16 January 2018. 4. Registered Charity No. SC012644 5. The Congregation has durin8 the year been administered by the following Trustees, being elders of the congre.gation duly appointed and still serving at the date of thls report: New "fru5tees a re sclccted by tlie existing Trustee5, 1 ruiyi ilie, C"0 iigf eg<itr"on iY)eiT) rsli ip, f()Ilowing prayerful consideration of their spiritual qualifications in the light of the Bible. 6. The registered address of the Congregation is Kingdom Hall, Whitehills Terrace, East Kilbride, G75 ONF. 7. The Congregation Bank 15 Bank of Scotland, Princes Mall, East Kilbride, G74 ILA 8. At the end of the year there were 83 members. 9. Ob"ects and Activities. The Constitution restricts the operation of the Congregation to religious purposes and Ilrnlts the use of its assets to further its purposes, these being the practTrce and advancement of Christianity founded on the Holy Bible. Durirbg the year. the Congregation has achieved its objects and continued to pursue its purposes by holding regular twice-weekly meetin85 for the public worship of God and Bible study. Further, most Congregation members have assisted by sharing regularly in preaching the good news of God's Kingdom and teaching principles of Christ5an living including respect for secular authority, persons and property. the maintenance of personal morality and family values and other facets of practical Christianity. 10. Governance. The affairs of the Congregation are managed by the Trustees who. as members of the charity, work closely together. Meetlngs to discuss financial matters are arranEed whenever requi￿d, being included in the regular religious meetings of the Congregation. All major decisions are made by formal resolutions at meetings of congregation members, The Elders of the congre8ation are its Trustees, and they are responsible to administer the congregation ensuring it has financial autonomy. Responsibilities include maintaining accounts

records, and having these reviewed by an individual meeting the legal criteria of an independent examiner. Expenditure, other than ordinary running costs, must be recommended by a quorum of the elders and approved by congregation resolution passed by a Simple majority of a quorum of the congregation. The expense must be solely to advance the Objects of the congregation. The Trustees and all other persons engaged in the activities of the Congregation have done so on an entirely voluntary unpaid basis. No expenses or remunerations were paid to Trustees, nor were there any financial transactions between the charity and Trustees, or any persons connected to a Trustee. 11. Review of Year and Financial Develo ments. The Congregation is funded by voluntary donation5 made by Congregation members and others, supplemented by income from bank interest. Further, it is confirmed that the Congregation's accounts comply with the relevant statutory requirements. There are no notes to the accounts, all relevant information having been included in this report. Throughout the year such funds have been used to provide facilities for the holding of regular weekly meetings for worship and Bible study. Donations have been made towards the cost of circuit assemblies and other conventions held during the year. Funds have also been donated to assist other entities that support the attivities of Jehovah's Witnes5e5. 12. Assets and Liabilities. At 31. March 2025 the total cash assets of the Congregation were as follows: Cash in Current Accounts: £3,416 13 These funds are held for the purposes of financing the future activities of the Congregation, including the acquisition/improvements of accommodation for the holding of meetings for worship and Bible study. 14. Property- Kingdom Hall, Whitehills Terrace, East Kilbride, G75 ONF is held in trust for the Congregation by the service committee of the East Kilbride South congregation. Kingdom Hall contents: Value £25,000 At 31 March 2025, the Congregation had no liabilities other than the running costs of the Kingdom Hall. 15. Notable Recei and Ex enses. Of particular significance in the financial affairs of the Congregation during the year was: a) The grants of £19,661.39, approved by Con8re8ation resolijtions, for the charitable work of associated Charities. In addition, during the year, the sum of £2,315 for the International Bible Students Association {registered in Scotland Charity Reg. No. SC046866) was collected and sent on to that charity. In all respects the Congregation continues to Co-operate closely with the other duly constituted congregations and with other charities for the common purpose of advancing Christianity by preaching the good news of God's Kingdom by Jesus Christ.

1. Internal Contn)1s. Proper Controls and procedures are adhered to, so that the monthly financial reports made to the Trustees and the Congregation. accurately represent all transactions, are in balance and provide reasonable assurance that finances are being used for their intended purpose. A competent person checks the accounts on a quarterty basis. The result is announced to the Congregation.
2. Investment Poll The Trustees have the power to Invest in any way they see fit in furtherance of thelr charitable purposes but having regard to the 50undness of the financial institution, and our Christian principles. Any funds that may not be needed in the short term will be invested on that basis.
3. Reseryes Poll The charity ha5 a consistent income base, through donations from Con8re8ation members, some of which is by tax-effective means. Based on this income, we can plan confidently with relatively small reserves. The policy is to ensure that we have free reserves on hand, not designated for specific purposes or otherwise committed, equivalent to not less than 3 months working expenditure. At the year-end. the free ￿serveS were roughly equal to 12 month5 working expenditure.
4. Approved by th@ Trustees of thp Charity nn 11 AiiF,11st 2025 and signed on their behalf by:

East Kilbride North Con ation of Jehovah's Witnesses Recei tsandP ments Year End 31st March 2025 H.M. Revenue and Customs Tax Ref. CR41075 Re istered Chari Ref. SC012644 Year 2024 25 Previous Year Recelpts (Voluntary Sources) Congregation Contributions Tax Repayment Congregation Gift Aid Electronic from Branch Speakers Expenses Uncashed 2,187.82 1,011.81 85.00 22,117.50 7,166.10 1,550.25 3,580.00 8,337.50 Total Receipts 25.402.13 20,633.85 Payments Dlrect tharltsble expendliure Donation to 1BSA/V￿ Bible Tract Society Resolution for monthly excess above £4000 to WWW 7,2(XJ.00 12,461.39 7,2CM).00 9,259.29 Other empendlture KH Operation and Maintenance Visiting Speaker/ Cicuit Overseer Expenses Assembly and Memorial Expenses Miscellaneous Expenses 5,600.00 373.18 3.850.00 180.97 828.00 487.20 Total Expenditure 26.462.57 20,977.46 Net Receipts 1,060.44 343.61 Bank & Cash Balance at beginning of year P￿ark & Cish f111-:nrp. ot rbf 4,476.62 3,416.18 4,820.23 4,476.62 %LJcretary and Trustee For Trustees of East Kilbride North Congregation of Jehovah's Witnesses

Independent Examiner’s Report to the Trustees of East Kilbride North Congregation of Jehovah’s Witnesses

I report on the accounts of the charity for the year ended 31 March 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) 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 (as amended) 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 (as amended). 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 (as amended), and

2. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)

3. have not been met, or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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