HOME CHURCH SCOTLAND REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025 Charity Number: SC013350 UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS Pa Company Information Trustees. Report 4-6 Report of the Independent Examiner Statement of Financial Activities Balance Sheet Notes Forming Part of the Financial Statements 10-14 HOME CHURCH SCOTLAND TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 The Trustees submit their report together with the financial statements for the year ended 31 March 2025. Reference and Administrative Infomiation Charity Name: HOME CHURCH SCOTLAND Charity Number. SC013350 Independent Examiner: Curle & Co. {Scotland) Ltd Chartered Accountants 22 Backbrae Street Kilsyth GLASGOW G65 ONH Bankers: Vlrgln Money 110 Cowgate Kirkintilloch G66 1JU HOME CHURCH SCOTLAND For the Year Ended 31 March 2025 ststement of Trustees, Responsibilities 1. Structure, Govemance and Management Home Church Scotland is an unincorporated association govemed by its constitution. Trustees are appointed from wthin the church membership. As trustees are also active members of the congregation, they remain closely connected to the activities of the charity and meet as required to oversee govemance, finances and compliance. 2. Objectives and Activities The charitable purposes of Home Church Scotland are to advance the Christian faith, support community cohesion, and provide opportunities for vnrship. discipleship, outreach, and practical support wthin Scotland. Key activities- - Weekly worship services across campuses Pastoral care and discipleship - Outreach programmes (Christmas, Easter. summer gathering) Youth activities and Bible study Tent mission planning in Kirkintilloch Café project launch Establishment of new campuses in Skelmorlie and Lochaber 3. Achievements and Perfomiance Major milestones: Two new campuses launched.. Skelmorlie and Lochaber Building purchase for Home Church Camiyle Café opened for community outreach and Skelmorfie meeting space Increase in church attendance and several baptisms Strengthening youth engagement and outreach 4. Financial Review Total income.. £430,313 Total expenditure: £381 .780 Operating surplusldeficit: £48.533 Resiricted funds.. £17,755 5. Reserves Policy The charity aims to maintain reserves to support stability and meet unforeseen costs. A fomial policy 11 be reviewed as multi-campus operations settle. HOME CHURCH SCOTLAND For the Year Ended 31 March 2025 Statement of Trustees, Responsibilities 6. Risk Management No major risks identified during the year. Trustees continue monitoring safeguarding. financial oversight, and operational integrity. 7. Plans for the Future Develop Skelmorlie and Lochaber campuses Strengthen Carmyle site Advance tent mission planning Expand café outreach - Grow youth and community programmes HOME CHURCH SCOTLAND For the Year Ended 31 March 2025 Statement of Trustees, Responsibi lities The trustees are responsible for preparing the Trustees, Report and the financial statemenis in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praciice). Company law ￿qUireS the trustees to prepa￿ financial statement for each financial year, vthich give a true and fair view of the company's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best praCts.￿ and. Select suitable accounting Folicies and then apply them consistently" Observe the methods and principles in the Charities SORP; Make judgements and estimates that are reasonable and prudenl- State thether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial slatements" and Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the company wll continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial FX)Sition of the company and enable them to ensure that the financial statements comply wth the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Date: I ILI I HOME CHURCH SCOTLAND For the Year Ended 31 March 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report on the accounts of Home Church Scotland for the year ended 31 March 2025, which compromise the Statement of Financial Actimties. the Balance Sheet and the related notes. This report is made solely to the charity's trustees, as a body. in accordance with section 44 (1) {c) of the Charities and Trustee Investment (Scotland) Act 2005. My examination has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in an independent examinerfs report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charty's truslees as body, for nTy examination, for this report, or for the opinions I have fomed. Respective responsibilities of trustees and examiner The charity's trustees (wtho are also directors of Home Church Scotland for the purposes of company law) are responsible for the preparation of the accounts in accordan￿ wth the te￿S of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charty truslees consider that the audit requirement of Regulation 10 (1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounis as required under section 44{1) (c) of the 2005 Act and to state whether particular matters have come to my attention. Basis of Independent examinerfs statement My examination is carried out in accordance wilh 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 wth those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that w)uld be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In connection with my examination, no matter has come to my attention: ich gNes me reasonable cause to believe that, in any material respect, the requirements'.- To keep accounting records in accordance wth section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and To prepare accounts vthich accord vith the accounting records compty with Regulation 8 of the 2006 Accounts Regulations have nol been met, or to which, in my opinion, attantion should be drawn in order to enable a proper understanding of the accounts to be reached. Furthemore. I would advise that I have no concems regarding the cash and bank position of the chari Date: Dec 19, 2025 Curle & Co. Chartered Accountsnts 22 Backbrae Street GLASGOW 650N HOME CHURCH SCOTLAND STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31 March 2025 Note Unrestricted Funds: Restricted Total Total Funds: Funds Funds 2025 2024 Income and endowments from: Donations and legacies 313,636 313,636 183,370 Income from charitable activities 116.558 116,558 23,004 Investment Income 119 119 180 Total Income 430,313 430,313 206,554 Expenditure Charitable Activities 381,780 381,780 221,588 Total resources expended 381,780 381,780 221,588 Net in¢omel{expenditure) 48,533 48,533 (15,034) Gross transfers beiween funds Net movement in funds in year 48,533 48,533 (15,034) Reconciliation of funds: Total fvnds brought forward Total funds carried forward 81,434 129,967 17,775 17,775 99,209 147,742 114,242 99,209 The Statement of Financial Activtties includes all gains and losses in the year. HOME CHURCH SCOTLAND BALANCE SHEET For the Year Ended 31 March 2025 otes 2025 Total 2024 Total Funds Unrestricted Funds Resiricted unds Fixed assets Tangible fixed assets 109,964 109,964 Current Assets Cash at bank and in harKI 83,662 17,775 101.437 99,384 Current Liabilities Creditors falling due ￿rythin one year Net current assets 74.003 Total assets less current liabilities 183 967 201742 Long Term Liabilities 54,000 54,000 Net Assets 129 967 147742 Funds Retained Funds 129 967 147 742 147 742 The notes at pages 10 to14 fomi part of these a￿Ounts. These financTal ststements were approved by the T￿￿teeS and aulhorised for on Ihe I q i i I I t ) ned on th Ir behalf b and are Trustee HOME CHURCH SCOTLAND NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2025 1. Accounting Policies The principal accounting policies adopted in the preparation of the finanaal statements are set out below: (a) Basis of Accounting The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless othewse stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance ￿￿th the Financial Reporting Standard applicable in the UK and Republic of I￿land (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the Untted Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)- The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no rnaterial un￿rtaintieS about the Trust's ability to continue as a going concem. (b) Fund Accounting Unrestricted funds are funds that can be used in accordance wth the objectives of the charity at the discretion of the trustees. Restricted funds are funds that can only be used for particular restricted purposes wthin the objectives of the charity. Restrictions arise vthen specified by the donor or when funds are raised for particular restricted purposes. (c) Incoming Resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Incoming resources from grants, where related to perfO￿an￿ and specific deliverables, are accounted for as the charity eams the right to consideration by its performance. Income is deferred when performance related grants are received in advance of the performances or event to which they relate. Incoming reSoUr￿S from charitable trading activity are accounted for when earned (as related goods and ServI￿S are provided). 10 HOME CHURCH SCOTLAND NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2025 - Continued {d) Resources Expended Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure, it is probable that settlement wll be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses, including support costs and govemance costs. are allocated or apportioned to the applicable expenditure headings in the statement of financial activities. (e) Tangible Fixed Assets Fixed assets consist of freehold property. (f) Pensions Employees of the charity are entitled to join a defined contribution 'money purchase, scheme. The charity's contribution is restricted to the contributions disclosed in note 5. There were contributions of £172 outstanding at the year end. HOME CHURCH SCOTLAND NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2025- Continued 2. Donations & Legacies 2025 2024 Donations Gift Aid Claim Grant Hardship Fund Missionary Support and Fundraising Building Fund 221,997 38,834 3,000 2,062 1,156 148,483 28,401 480 313636 183370 Income from charitable activities Charitable Outreaches (inc. Departmental Income) 2025 2024 Building Hire conferen￿ and Events Football Home Kitchen Home Radio Other 4,000 10.214 1.250 89,051 9,380 10,966 116558 4. Expenditure Charitable Activities 2025 2024 Admin DonationslGifts General Expenses Governance Costs Premises Professional FeeslTraining Travel and accommodation Wages inc pension Departmental Expenses Conference and Events Football Kids and Creche Men's Ministry Woman's Ministry Youth and Young Adults Home Kitchen Home Radio 8,110 10,014 16,078 2,300 61,340 80.363 10,672 55,187 2,373 31,585 175 66,453 5,650 99,011 5.580 2,390 344 506 173 13,203 108.272 7,248 6.881 9,459 381,780 221,588 12 HOME CHURCH SCOTLAND NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2025 - Continued Staff Costs and Numbers 2025 2024 Salaries & Wages Pension 54,168 1,019 55,187 99,011 99.011 No employee received emoluments of more than £60,000. The average number of employees during the year vrds as foll0v￿. 2025 Number 2024 Number Staff Trustees, Remuneration & Related Party Transactions The Irustees all give freely of their time and expertise wthout any form of remuneration or other benefit in cash or kind (2024= £nil). 13 HOME CHURCH SCOTLAND NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2025 - Continued Fixed Assets Property Total Cost At 1 April 2024 Additions Disposals Revaluations 109,964 109,964 109,964 109,964 Depreciation At 1 April 2024 Charge for the year Net Book Value At 31 March 2025 109.964 109,964 At 31 March 2024 Creditors Falling Due Within One Year 2025 2024 Tax & Social Security Trade Creditors Accruals 1,847 5.340 175 175 Creditors Falling Due More Than One Year 2025 2024 Loans 14