GLASGOW EVANGELICAL CHURCH
SCOTTISH CHARITY NO: SC014295
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
29 SEPTEMBER 2024

GLASGOW EVANGELICAL CHURCH
TRUSTEES, ANNUAL REPORT
PERIOD ENDED 29 SEPTEMBER 2024
The trustees present the annval ￿pOrt and accounts for Gla¥ow Evan8elical Church for the
year ended 29 Septernber 2024
Reference and Admlnistrative Information
Charity Name..
Glasgow Evangelical Church
Charity Re8iStration Number.
SC014295
Contsct Address:
18 Cathedral Square
GlasEOW
G4 OXA
Trnstees
All trustees who served at any tirne during the year and up to the date of &Enine the accounts
are shown on PaBe 2.
Prlnclpal Olfice-bearers
Independent Examiner
Bankers
Royal Bank of Scotland
1304 Duke Street
Glasgow
G315PZ

GLASGOW EVANGELICAL CHURCH
TRUSTEES, ANNUAL REPORT (CONT'D)
PERIOD ENDED 29 SEPTEMBER 2C124
Trusteeswho served from 29 September 2023 to 17 November 2024
The Deacon5 Court also consisted of

GLASGOW EVANGELICAL CHURCH
TRUSTEES, ANNUAL REPORT (CONT'D)
PERIOD ENDED 29 SEPTEMBER 2024
Structure. Governance and Management
Governing Document
The Church is administered in accordancewith the terms of the Deed of Constitution.
Recruitment and Appolntment of Trustees
Members of the Deaconscourt are the charity trvstees. The Deacons Court consistsof all
Ordained Deacons, the Pastor of the Church and Office Bearers. Office Bearersshall be
elected at the Annual General Meeting of the Church.
Objectivesand Activitles
Services of Worship are held every Sunday. Social Eventstake place throughout the year.
Achievementsand Perfomance
The Church has been ableto maintain a satisfactory position for theyear under review.
Financial Review
A surpluswas incurred for the year under review. Thiswasdue to a increase in donations
received and a decfease in expenditure on restoration works.

GLASGOW EVANGELICAL CHURCH
TRUSTEES, ANNUAL REPORT {CONT'D)
PERIOD ENDED 29 SEPTEMBER 2024
Staternent of Tru5tees' Responsibilities
Charity law requiresthe trusrees to prepare financial statementsfor each financial year
which show a Irue and fair view of the stata of affairs of thecharity and its financial activities
for that year. In preparing those financial *tatemets, thetrustee5are required lo=
select suitable accountin8 polocies and then apply them consistentlv;
makejudgements and estimates Ihat are reasonable and prudent-
state whether applicableaccoJnting standards and stalementsof recornmended
practice have been follwed, subject to any departures disclosed and explained in
the financial statements: and
preparethe financial statemerts on the80in8 concwn basis unless it is
inappropriate to presume that the charity will continue in operational existence.
Thetrustees are responsible for keeping proper accounting records which disclo￿ with
reasonable accuracy at any time the financial position of the charity and to enable them to
ensure that the financial statements comply with thecharities and Trustee Investment
1Scotlandl Act 2005 and thecharities kcounts Iscotlandl Re8ulations 2006. They 3re also
responsi blefor safeguardin8the assets of thecharity and hence fr)r taking reasonable steps
ft)r the prevention and detection of fraud and other irregularitie5.
Approved by the:rustees and signed on their beha,f,

GLASGOW EVANGELICAL CHURCH
INDEPENDENT EXAMINER'5 REPORT TO THE TRUSTEES
I report on the accounts of tho charity for the period ended 29 September 2024 which are set
out on pages 6 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible ol the preparation of the accounts in accoidance with
the terms of the Charities and Trustee Investment (Scotlandl Act 2(K)5 and thE Charities
Accounts Iscotlancll Re8ulations 2006.
"rhe Charity trustees consider that the audit requirenEnr of Regulation 10111 lal to Icl of the
Accounts Regulation5 does not apply. It is my reSpon￿bIlitY to examine the accounts as
reouired under section 44111 Icl of the Act and to state whether particular matters have come
to my attention.
Bas15 of Independent examlner'5 Stalement
My examination is carfied out in acc(Kdance with Regulation 11 of ihe Charities Accounts
(Scoilandl Regulations 2006. An examination includes a rewew of the 3ccounting records
kept by the charrty and a comparison of thè accounts presented with those records. It a150
includes consideration of Zny unusual items or di5c105ures in the accounts. and seeks
explaTratior75 Irom the trustees concerning any such matters. The procedures undertaken do
not provides all the evidence that would be iequired in an audit. and consequently I do not
express and audit Dpinion on the VEW by ihe accounts.
Independent exarniner's statement
In the course of my exaii)inalion, riD matter has come to my artention;
which Eive5 me reasonable cause lo belie¥p that in any material respect the
requirements-
to keep accounting records in accordance with Sertion 44llllal of the 2(￿5 Act
ènd Regulation 4 of the 2(X)6 Accounts Regul)tions, and
to prepare accounts which accord with ihe accouniing record5 and comply wilh
Regulation 9 of the 2006 Accounts Regulations have not been met. or
to which, in my opinion. attention should be drawn in order to ernable a proper
I In4pr£:,Ird'.I

GLASGOW EVANGELICAL CHURCH
STATEMENT OF FINANCIAL AcfiviTIES
PERIOD ENDED 295EPTEM8ER 2024
Unrestrfrted
Furtds
2024
Re#rlcted
Funds
2024
Total
20Z4
Yotal
2023
Note
Incomln8 Resources
Inromin8 resouresfromgeneratedfunds
Voluntary Incorne
tIVitiesfor8enLYatin8funds
Other Income
General Iniome
Incomlngresourcesfrom charltable actI￿11e$
26,088
41,881
2.ICK)
2.262
4,377
26.088
41.881
2.100
2.262
4,377
22,415
40,872
1,469
1,644
3.364
Total In¢omlns Resource5
76.708
76.708
69.764
ResourcesExpended
Charitableattiviti£s
82,506
82.506
57.696
Total ResourtÈsExpended
82,506
82.506
57.696
Netmo¥ement In fvnd5
15.7981
15.7981
12,068
Transfers
Total fu•dsbiouEhtforward
Total fvndscarrled forward
125,862
120.064
5.356
5.356
131,218
125.420
143.286
155.354

GLASGOW EVANGELICAL CHURCH
STATEMENT OF BALANCES
PERIOD EP4DED 29 SEPTEMBER 2024
Unrestrirteé
Funds
2024
Unrestricted
Funds
2024
Totsl
Z024
Total
2023
pknie
BaAk& Deposit Balan¢e5
Bank & deposit balancebroughrlorward
Nlovement In vear..
cess olpaymenisoverreceipts
Excess olreceiptsover payments
Bank& depo&t bzlance <*r1edf0Th￿d
125362
S.356
131.218
131,218
15.7951
120X)64
5,798
125.420
12.068
143.286
5.356
The￿(o￿ntS￿￿eIpO1trled byihÈOeacertsCourt on 17th November 2024

GLASGOW EVANGELICAL CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
PERIOD ENDED 29 SEPTEMBER 2024
Accountin8 Policies
The principal accounting policies, which have been applied consistently in thecurrent and
preceding year in dealing with items which are considered material to the accounts, are set
out below.
The charity has adopted the requirements of the Statement of Recommended Practice:
Accounting and Reporting by Charities (issued February 20051.
Ba5isof preparation
Theaccounts have been prepared in accordancewith applicableaccounting slandards and
under the historical cost convention, modified to reflect the inclusion of investments at
market value, and in accordance with the Charitiesand Trustee Investment Istotlandl Act
2005, The CharitiesAccounts Iscotlandl Regulation5 2006, the Regulations anent
Congrgational Finance approved by the Glasgow Evangelical Church and the Statement of
Recommended Practice.. Accounting and Reporting by Charities120051.
Funds
Funds areclassified as eitther restricted fvnds or unrestricted funds. defined as follows.
Restricted funds are funds subject to specific requirementSaS to their u5ewhich may be
declared by the donor or with their authority or created through legal processes. but still
within the wider objects of the charity.
Endowment fundsare funds which have been given on thecondition that theoriginal capital
sum is not reduced, but the income there from is used for the purpose defined in accordance
with the objects of the charity.
Unrestricted fundsafe expendable at thediscretion of the trustees in futherance of the
objects of the charity, If parts of the unrestricted funds are earmarked at the discretion of the
trusteesfor a particular purpose, they aredesignated as a separate fund. Thi5 designation has
an administrative purpose only and doe5 not legally restrict the trustees, deiscretion to apply
the fund.
Incoming resources
All dontaions and gifts are included within incoming resources under either restricted or
unrestricted funds according to the terms under which the donation is made and when the
amount can bequantified with reasonable certainty. Donalions and gifts in kind are brought
into theaccountsat their market value to thecharity.
Resourcesexpended
Expenditure is recognised on a cash basis when the liability is paid.

GLASGOW EVANGELICAL CHURCH
NOTES FORMING PART OFTHE FINANaAL STATEMENTS ICONT'DI
PERIOD ENDED 295EPTEMBER 2024
Unre#rJcted
Fuods
2024
Restricted
Funds
2024
Total
2024
Totsi
2023
6 An4Wsofiesourtesexpended
Pre3cher/p3stor fees
Or83ni5t
Heat & li8ht
Caretaker
Cleaner
Charitydonatien5
Maintenance
Insvranct
Re5roration works
3.5L*)
940
32.745
3,500
940
32,745
5.000
860
13,308
4,000
1.350
30.084
9,887
4,130
96D
27.597
5,841
1,350
30.084
9.887
82.506
82.506
57.696
7 Bank&dep￿t balanre5
DÈ
Buyne$5reser¥el111992501
na
47,074
44.128
Current account1001620451
Spe£ial interest IQ06662721
Cash
89.527
47
98.371
47
136.648
142,546