OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Newcraigs Evangelical Church

2025-05-31-accounts

EVANGELICAL CHURCH Gg

Report and Financial Statements

For the year ended 31 May 2025

Scottish Charity Number (OSCR) SC014189

Newcraigs Evangelical Church Report and Financial Statements for the Year Ended 31 May 2025

==> picture [315 x 265] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Contents|Page No| |Introduction|4| |Church|Statement|of|Faith|2| |Objectives &|Activities|3| |Achievements|&|Performance|5| |Structure,|Governance|and|Management|11| |Reference|&|Administrative|Details|14| |Exemptions|From|Disclosure|15| |Custodian|Trustees|15| |Trustee|Approval|16| |Independent|Examiner|17| |Notes|to|Financial|Statements:| |Accounting|Policies|18| |Fixed|Assets|19| |Debtors|20| |Creditors|20| |Statement|of|Financial|Activities|(SOFA)|21| |Balance|Sheet|22| |Statement|of Cash|Flows|23| |Notes|to SOFA,|Balance|Sheet|and|Cash|Flows|24|

----- End of picture text -----

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025

Newcraigs Evangelical Church Forres Drive Kirkcaldy Fife KY2 6YL

Scottish Charity Number (OSCR) $C014189

Introduction

The trustees present their annual report and financial statements of the church for the year ended 31st May 2025. The financial statements have been prepared in accordance with the accounting policies as detailed in Note 1 to the financial accounts and in compliance with the charity's constitution; the Charities and Trustee Investment (Scotland) Act 2005 as amended by the Public Services Reform (Scotland) Act 2010; the Charities Accounts (Scotland) Regulations 2006 as amended by the Charities Accounts (Scotland) Amendment (No.2) Regulations 2014; and the relevant Statements of Recommended Practice pertaining to FRS 102 which is the Financial Reporting Standard applicable in the UK and Republic of Ireland to those charities preparing their accounts on an accruals basis.

As an independent church with charitable status, our objectives and activities, achievements and performance, our financial review, our structure, governance and management all have to be seen, measured and understood in the light of the following Statement of Faith which in essence defines who we are and why we exist.

1

Objectives and Activities

The objectives of the Church are as follows:

Evangelism

Sharing our faith, face to face, online and with our neighbours and friends has continued throughout the year.

Ministry Areas

Included as part of the objectives we currently have identified the following ministry areas which enhance and contribute towards our main objectives. These are:

Senior Citizens Work (Ministry Leader:PY Under the leadership of RE this activity provides a weekly time of fellowship under the title of Coffee and Chat. Because it takes place during a Thursday morning it is mainly retired folks from both within the church membership who participate along with friends from the local community. Teas, Coffees along with savoury snacks and cakes and biscuits are provided and a brief Gospel word is shared.

3

Catering Team

This team’s activity is spearheaded bywith a willing and efficient team of assistants. Together they enhance the spirit of unity and fellowship in the church by providing well thought out lunches and other meals as required. [Mfalso oversees the catering provisions for Sunday’s after-church teas and coffees and organises the rota.

Achievements and Performance

Pastor’s Comments

It’s been great to see so many new people over the past year at Newcraigs and it seems to show the grace of God at work in the lives of the church family here at Newcraigs.

This past year has seen the start of Rooted for our young people and it has been great to teach the bible to them and see them get excited by it. Friday nights have become an important part of my week.

We have also re-shaped our Pastoral Care Team this year and we have a team of willing volunteers who frequently visit and care for those in need.

Over the past year on Sundays, we have looked at Luke’s Gospel, the life of Joseph and our current series on 1 Timothy. One highlight was how Joseph again and again trusted God in the midst of difficult times.

We continue to thank God for you all and appreciate all your kindness and support.

Evangelism

Every Sunday within the Family service, clear gospel content has been included. Since the arrival of our current Pastor two years ago, one Sunday morning’s service per month has been styled an All-Age service where the Children and Young folks have stayed in during the whole service and the content has been aimed towards them as well as to the adults. This has also given the leaders a much-needed regular break and a chance for they themselves to benefit from some Bible teaching.

Membership

The church membership number currently stands at 96. This year sadly we have losthen they went to be with the Lord. Shortly after his death [in expressed a desire to move to Kinghorn Parish church, but then because of her own ill health she had to move to Gowrie House care home. Her wishes to be a member of her new church in Kinghorn have been respected while a number of the members in Newcraigs do keep contact with her through visiting.

5

that with God’s help the series, coupled with the teaching from Rooted, is achieving this goal.

Rooted

Rooted happens on a Friday night during term time between 7.45-9.15pm. It is open for young people between P7-S6. The leaders long for each of the young people who attend to know and love Jesus, and so each night we have a Bible time where we listen to a talk, have a short Bible study, sing and pray.

Alongside that we have a range of games and activities, visits to Starbucks and we try to visit someone’s home once a term.

Annual Holiday Club and Mission

In August 2024 we held a full holiday mission activity Monday to Friday again, and it culminated in a family service and barbecue on the Sunday. Each day we saw regularly just under 50 children attending and they enjoyed Bible-based teaching centred round and Olympic theme. They also engaged in sports and games, crafts, music and drama.

Review of Other Church Activities

Warm Welcome Hub

From October 2024 to March 2025, on Mondays, the Warm Welcome Hub,

ma. has provided a warm, congenial space on a Monday late morning and over lunchtime to anyone within the community, where hot drinks, snacks and lunches have been provided. The idea has been to combat loneliness and to provide somewhere for folks to enjoy company and conversation in a warm environment. This initiative has been increasingly popular during this second year and we have seen numbers increasing to around 40 over the 2-hour lunch time period.

Mid-Week Growth Groups

Our mid-week Growth Groups have met throughout the year on Tuesdays Wednesdays and Thursdays. Each of these groups are experiencing regular healthy attendance, as we have sought to explore further the Bible teaching from Sunday.

Parent and Toddlers

This past year the work in the Toddlers group has been encouraging from a number of viewpoints. Firstly the numbers have crept up to regularly over 20 families attending; secondly there has been some crossover from Toddlers to main church

7

Local MP and Councillor Surgeries and other community-based meetings The church building has been used regularly throughout the year to accommodate board meetings by Trust in Fife, a local homeless charity. The church building was also used as a polling station during the July 4% General Election.

Future Developments

Building

During recent months, a small team of four have been appointed to research and plan towards developing a new building initiative. Following the failure of the local authority planning department to agree to the pre-planning application lodged precovid, and given that there is a recognised need to at least replace the cabins which were only ever intended as a short-term solution, the development team presented to the church a new concept project. The building project has now reached the crucial stage of planning. The small building development team comprising iil

progress plans. Two further small teams have also been formed - one to look at finance and fund-raising, and a second to focus on prayer - the most important part of the whole project.

Scio

Following various discussions throughout the past year the trustees are now actively pursuing the possibility of becoming a SCIO (Scottish Charitable Incorporated Organisation). This is distinct from our current charitable status and will necessitate some significant changes in our organisation including our constitution and banking arrangements. The small team comprising[iin andi have met several times throughout the year in order to bring our constitution in line with the Office of Scottish Charitable Regulator. We anticipate this transition being completed within the next year.

Financial Review

Sources of Income

The primary sources of income for the church General Fund are cash offerings (which includes bank standing orders) and Gift Aid donations. The average monthly cash offering during the year was £1,241. The average monthly Gift Aid was £7,346. At the 31st May, 40 church members made use of the Gift Aid scheme.

9

Structure, Governance and Management

The Constitution

The church’s legal status was established by a constitution activated on the date the church officially came into being on 27» August 1986. The constitution’s main sections cover the following:-

Trustees

The legal identity of the church is in the hands of the following six trustees:

The trustees have overall responsibility for ensuring the effective and efficient operation of the church within company and charity law and the church constitution.

The trustees also have responsibility for ensuring that the church has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and enable them to ensure that the financial statements comply with relevant legislation. They are also responsible for

==> picture [2 x 2] intentionally omitted <==

----- Start of picture text -----
!
----- End of picture text -----

11

pe has indicated that from the end of the summer to autumn term (i.e., October 2025) she will be relinquishing her role as Schools worker attached to Newcraigs. We as elders and Trustees are so very grateful to Wendy for the dedication, commitment and enthusiasm she has given to this role. We are now actively seeking the Lord’s guidance regarding a replacement.

Community Outreach Worker

The Trustees have continued to recognise and support the work of Frank Frame (assisted byi as Community Outreach Worker. This ministry is widereaching and varied, from providing families in need - mainly in the Templehall area - with much appreciated material support and advice, to visiting, where necessary, clients in prison and generally sharing the Christian faith both in word and deed to the local community.

Church Administrator

Po has continued to work conscientiously in support of the church as Church Administrator. The tasks she gets involved in are many and varied. Her reliability and flexibility are greatly appreciated by all, and especially the pastor, other elders and trustees.

Payments and Remuneration

Salary remuneration for the employees, is set by agreement with the trustees usually on an annual basis to coincide with the start of the tax year.

Elders

The elders of Newcraigs Church shall be those men recognised by the membership as having been qualified by the Holy Spirit for this work.

We currently have five elders: ne P who bring a variety of different gifts and insights into their

ne

service to the church.

More importantly, they work together in giving spiritual leadership to the Fellowship of the church. The elders are responsible for:

13

Exemptions from disclosure

There are no persons whether trustees, office-bearers or employees who for reason of personal danger or any other reason are exempt from disclosure.

Funds Held as Custodian Trustee

Neither the church nor its Trustees act as Custodian Trustees for any other entity.

15

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NEWCRAIGS EVANGELICAL CHURCH REGISTERED CHARITY NUMBER SCO14189

| report on the accounts of Newcraigs Evangelical Church for the year ended 31st May 2025 which are set out on pages 18 to 31.

Respective Responsibilities of Trustees and Examiner The church 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 church 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 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:

a) to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

b) to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

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

Haines Watts _ Business Advisors and Accountants Cluny Court, John Smith Business Park, Kirkcaldy, Fife, KY2 6Q)J

17

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

1 ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities SORP (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 (as amended), and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The financial statements are drawn up under the historical cost convention and include all transactions, assets and liabilities for which Newcraigs Evangelical Church is responsible in law.

The church does not specifically report on an activity basis and therefore support costs have not been apportioned between activities. Such costs, £780 in total, were charged directly to the General Fund which is the primary fund within the church.

The church is a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the church’s ability to continue as a going concern. Funds Unrestricted funds - are generally funds available for use at the church's discretion to further the general objectives of the church and which have not been designated for specific purposes.

Designated funds - are unrestricted funds set aside by the church for specific future purposes or projects. Restricted income funds - are funds that can only be used in accordance with specific restrictions imposed by donors or which have been raised for particular purposes within the objectives of the church.

18

3 DEBTORS

No depreciation is applied in the month of acquisition but full depreciation is applied in the month of disposal.

Debtors include amounts owed to the church for the provision of goods and services or amounts which the church has paid in advance for the goods and services which it will receive. Debtors are measured at their recoverable amounts or the amount which has been paid in advance.

4 CREDITORS

Creditors are those entities who have provided goods or services to the church but who have yet to be reimbursed for such provision. Where applicable, creditors are analysed between (a) amounts falling due within one year and (b) amounts falling due after one year.

20

N

afs
£E a
ees		 owrw
~
3 88 Sie
anv
Plo
le
=		 r
OO
a 83
=
=
x
&		 :
oi		 °o en
oi
Ps)
>.		 fa
agg
050
ros		 00 OoOolo
S38a°F
gc
we
Ig
=
=		 = Owlo
3° 8R
°
iS
=
—		 o
s
Co)		 ”
&
€
oF
Ce)
=		 lo
&
tr)
Ms
3
3
sum
a&
anya		 nonoole
3°
8°
WR
o
ww
it
=		 0 oO Off
aR
“
iN		 8
aa
aod		 ©
<
8
&
c
ol
cr
w		 =
F
7
cs
3
S		 goo sole
2
~
fF		 5 Off
be
a		 3
J		 ¢
2
4
S		 &
pid
j Se
35
uu		 -
-_-		 r
_		 ~~
3
Bo.
g¢
si		 woNoln
gg°S°R
g
-
is
-
-		 eoule
3° 8
e
fs
-
-		 g
q		 t
©
8
8
¢
¢
=		 -
£B
&
id
wo2
3		 e200
rerrre		 a00
NNN
on
oS
:
aw
oO
{=
—
© o&
3
2a
ov
ire
Le Lu
os
ey
eo
E 2
22
C6
pad
Mw		 “
E
:
Li.
a}
=
8
£
=
>
E
Os
F3
G2
o
°&
esses
=
uigPess
SzLSESe es
228 S28 3
Effpeis
C8seeis
oc
ec
8
£gsz2zs5ee
=A0f00rF		 ao
Cea
Oo
3
23
Sests
Gerees
B2508
Bess
x ae
8
néesee
oeor		 a
w
N
R
S
nN
e
>
2
3
~
+
v
2
—_
all
te)
2
z
2
E}
§
=
o
5
vo
ao)6CU
5
'
Ed
u
a
3c
=
3
x
=
3
:
Ww
2
2
°
E
=
Seif
oe
e
g u
68
C8
8
>
Ss
Ss
28
¢
=
=ke
sis
®
-
c
&
ef
ow
5
5
2
Fe
2
re
ir		 o
2
3
§
e
°
s
$ a
g
3
:
2
i}
z

BALANCE SHEET AS AT 31st MAY 2025

Notes 2025 2024
£ £
FIXED ASSETS
Tangible Fixed Assets 3 114,917 119,662
CURRENT ASSETS
Cash at bank and in hand 4 298,379 292,041
Debtors (Prepayments) 5 3,084 1,403
301,463 293,444
CREDITORS
Creditors due within one year 0 0
NETCURRENTASSETS 301,463 293,444
TOTALASSETS LESSCURRENT LIABILITIES 416,380 413,106
CREDITORS
Creditors due after more than one year 0 0
NETASSETS 416,380 413,106
FUNDS
Unrestricted Funds 6 143,661 146,296
Designated Funds 6 8,572 14,019
Restricted Income Funds 6 264,147 252,791
416,380 413,106

Approved by the trustees on... ssfoaae... astvectete and signed on their behalf by:

22

STATEMENT OF CASH FLOWS For The Year Ended 31 May 2025

==> picture [392 x 328] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Total|Total| |Funds|Funds| |Notes|2025|2024| |£|£| |CASH FLOWS|FROM OPERATING|ACTIVITIES| |Net|Income|Per Statement|of|Financial|Activities|3,274|-2,135| |Add|Back|:|Depreciation|Charges|4,745|4,710| |Less|:|Increase|in|Debtors|(Prepayments)|5|-1,681|-81| |Net Cash|Provided|by Operating|Activities|6,338|2,494| |E|Ri|t|Ss| |Purchase|of|capital|item|:|Sound|Desk|0|0| |Purchase|of capital|item|: Wireless &|Microphone|System|0|0| |Purchase|of|capital|item|:|Stagebox|0|0| |Purchase|of|capital|item|:|Laptops|0|0| |Purchase|of|capital|item|:|Dishwasher|0|-2,590| |0|-2,590| |S|Fi|INANC|IES|0|0| |Decrease|in|Cash|and Cash|Equivalents|During the Year|6,338|-96| |Cash|and Cash|Equivalents|At Start|of the|Year|292,041|292,137| |Cash|and|Cash|Equivalents|At End|of the|Year|4|298,379|292,041|

----- End of picture text -----

23

,

a

i,

ay ee a oe ie we Satssie Ssssays aR KGS 3|° $Eku SB86RA5 SF 6 GS KREBS FiLN S3r- 7s ww = < S 8{5 8 als S ° oO Be 3 sig S alg = £ Sow o fo} (ro) ofo ® are N =]oo wlw O ow® & “” 2 LL oc | $39galc sg fp eg : 5 On ONM OC O]H oO °o oO oO O a Ea Bees <8 e oR Bg a re) Do ~ Torr cr c a@ 14] rs) ® <= : ” 8 Cc 3 3sssie 88 [8 |8 = Gl& ' & ae) QPLOr|s - 0 oO ire) =) Oo Ol— © Bee ~ 5° NS SF [8 R Sie = oa faa) >ts -o “IS z ny & = 2 —— Oo f =< 5 BO 2 On WL 2) = Cc oD [oy ow 2 8 35 iLSs o ms 1e 3 ralO72 She =Syen ® 7;2 ro) 5 6 § gle ® TS ‘Bl OS ® 25 ie wo rT gy se) Aas E s 2 gwahs S 92 253nxn gee fgc <4 §2 oa en =- )#8 CEs5&8 E|23°2 F5= Ay 30sx r= 6 8288s ‘308 He 8c § hiefe) > Do = — ic ima Oo soe Ou B Sia 5 gc IS 55 3.2 £ GOALS3} 62 Ow ElaG oe£ S65I fe)=| or HOLS Ces ee a 2 2 2 a it ZzoO

;

!

wo N

Ooa SHRSSSCSCSCSCSGSCSGSGSCSOORoooocooooooo°oco°ooo0o°0o 02 oOo YHOOnj o0°o o!|mOlK SNESTRTEER MBAN SBSIN anas5onon9o ra}oO-w© ONoonraoaocooocoococ°ce°ceo°co- ott©~ omOw+ NICOWIDOltOO ottOnNOMWDNr onanOD MOMO K-/OOrof© ornm~o-Nov0 oOo 3SOo SSSSsssesosessoqogssggqgsgsggsooooqoqocooocococoeo oo oe 0co0o 0 00 Oo O!|o SSnoooglkoonmooco O|}M Sacoooco - =

oOo8 SSSSSSSsggsssssssssssasoooooco0cco0co 0c ce ce 0o 0c Ceo 0c co 0c 0 00 O|fO SSsSssnsglnoooo0oMmM o|1M 8888oO N N oO oooocoocoooqocnocncnocnocoooowon oO O|]m® ANON TO WIN omnoo a eomoaooceecee eee ee eSeen FTO C[THON DORHIM oneao te)= Onooonocooce°ce= eo °c eo °c CorXN tT 6OW WO]MDol orDN Oo aonWMO NINGOIN ob?> o ) t+ Olt N OR ClO Not oO NO N hal

n” Cc 2 a = fr) 3o¥ re =QD~” 2 e be th 5 za 8 Ee» 6 ~ 6 Fe c c © = Os »5 0% Qo8e cs oO - >= o> ao JAg29520 EE FF o ~ @ 2 = ic} @ t a o®MeE O oO e o ao ro) € = X= OG gsssessSefm as 2,8 56252% § 25 5 Gees aclfe Soe2gs 6 z Yeew= ESSHessessSES Dd€ 7 Ito £O oO rd = BoavVoasve=ser|SeeSECOrusee GEese SSS2irt~goesaaKROLgSSeccszES aESS Pal SsOo yessE APS2 jafsasgcsseese* © 2F&ESSjssee(5) assesaEzELSa poe= WMOOLTAHDLeEOLOMSSEXLHOZLHOAAcvO Mr oO=ORS— 8 eocooodt2aa >ZOrKaRSLOaA~Essl8s SSSueEssar

fe} N

o2 [on]8s ¢ SOso m~ OR© ™ oOo © Ss Fe «6 Ly ~ yy = to) ooSool© o ™- me + ct ir § tT OF =F _ 2 @® o e@ fF o oOo WwW - O&O @¢ wo s P= 8 - 2a nN & -r -—lUclUWwD= aQqgg¢g N WN o oOo 6 ~ oc ON ye 2S& F N © ¥ oO FSaeoO Fe # « s rr Oo 8 ite)' oD +t (—=a2 7°>Ssnn€~ —2 ee8Wo-°) Tm 8fA © a © ¢g 7 o ov e@ F FF _—-8 g

,

tSs 8 xan oso o Y|oo s;l—C~« oo Ww @ & —- w =a & mo oa ul wu wy » o Ss o oo ao. oO9 »y m> 2os 86 = gs QO cs =. 5 = Oo oa w me *- = | = fF© w2 we5 wh§

Note 4 CASH AT BANK AND IN HAND

2025 2024
£ £
BANKOFSCOTLAND -CURRENTACCOUNT 122,094 121,248
KINGDOM BANK 88,485 85,658
CHARITY BANK 87,700 84,901
CASH ON HAND (TREASURER) 0 104
CASH ON HAND (COFFEE & CHAT) 0 30
CASH ON HAND (WARMWELCOME HUB) 100 100
298,379 292,041

29

Note6 MOVEMENT IN FUNDS

Figures for2024-2025 At ist Incoming Outgoing Inter-Fund At31st
June Resources Resources Transfers May
£ £ £ £
UNRESTRICTED FUNDS
General Fund 26,634 107,807 105,696 28,745
Fixed Assets Fund 119,662 0 4,745 114,917
146,296 107,807 110,441 0 143,662
DESIGNATED FUNDS
Community Care Fund 5,380 7,115 8,860 3,635
Albania Fund 8,198 4,194 8,430 3,962
Toddlers 441 764 230 975
14,019 12,073 17,520 0 8,572
RESTRICTED INCOME FUNDS
Restricted Grants 981 105 876
Church Buliding Fund 251,810 14,280 2,820 263,270
252,791 14,280 2,925 0 264,146
TOTAL 413,106 134,160 130,886 0 416,380
Figures subject to roundings.
Figures for 2023-2024 At 1st Incoming Outgoing Inter-Fund At31st
June Resources Resources Transfers May
£ £ £ £
UNRESTRICTED FUNDS
General Fund 41,028 90,961 105,355 26,634
Fixed Assets Fund 121,782 2,590 4,710 119,662
162,810 93,551 110,065 0 146,296

DESIGNATED FUNDS

31

vm m

==> picture [407 x 696] intentionally omitted <==

----- Start of picture text -----
” wo83°18oO NDoo w Of 4Ls
$34. oer il v ys NX
eas anS38 stIg esS8u a RN +19
~—- oO© Of]oco xgyoclsoO oOo
D wo QS. or Me ow ae
1 te co 1 oO o (vo)
SMa «90 [x SNa =< fe
TC ortT ofr+ CG o] oleOo
2 ea o |est 2 cas iN]Ye} “NYe}
Ss N N 2 3 N N
o oO Lh
rg rd
o~ ole OD Olo
3 ip [lo & {5
~ wo 0 §©fco oo ee bo
ST TUSC ww -GC Tbow - -
cs £5
Di Da
m7 7)
o a
QO Qa
~ wo olan ro] oO
Ki» 2m- wv ie)fo 3 oa o In8
” st 00 Sp) Pw) a o oO
O 2.8= OU -=~. -[Ff 2g= Tc -=N —if
S gow >» &w
® i ®
LL c c
z a) >
Ww
Ww
a N
de fon]
wi fae)q
” N
N
2 >)_—
K r.) ~oO
WwW S n 8 2
= iy o 2 5 o 2
o st rr] Da =
w S 23a a 23a
IT) N5 aoO wn O =]> QtroO wm &
> Re)Y LEE o Tee
a S Bee 3 Dee
z (22 x35 fe) Me sis
<{ re woo O woo
----- End of picture text -----

tm [a -~ ° z

Note8 ANALYSIS OF STAFF COSTS

2025 2024
£ £
Gross Salaries 67,407 62,006
Employers N.I.C.s 809 192
Workplace Pensions 4,505 4,500
72,721 66,698

The average number of employees during the year ended May 2025 was 3 The average number of employees during the year ended May 2024 was 3

No employees received emoluments in excess of £60,000

34