BETHANY HALL EVANGELICAL CHURCH UNAUDITED FINANCIAL STATEMENTS 31- JANUARY 2025 ScOlSH CHARTIY NUMBER:. SC015761 CARSON & TROTTER CHARTERED ACCOUNTANTS 123 IRISH STREET DUMFRIES DG12PE
Bèthany Hall Evangellcal Church Scottish Charlty Numb8r SC015r61 Trustee5' report Year erbded 31st January 2025 Govgming Document Bethany Hall Evangeli¢al Church was established by a trust deed dated 14th June 1946. Tho purpo$es and admlnislralion arrangemenis are set out in a Conslrtullon, lasl revlsed In Aprll 2016. Trustees Durlng the Year The Trustees present their report and th8 unaudit8d 8ccounts of Ihe charity f(* the ye8r 6ndg(1318t January 2025. Recrultment and Appolntment of Trusto&8 Charity Trusleo5 arg rospon5ible for the govornancg and slratggy of Ihelr charliy. New tru$le88 are appo5nled by aoreefflenl of the exi51ing Iru51ees at the annual general meellng. (al Ihe 8dvancemenl of lIgn., (bl Ihe advancement of dllienshlp or communlty development., and (c) the advaernent of human rlghls, confllct resolvtlon or r8conclllallon. Aetlvltles Church Services.. 1. Sunday Serye$., There 1$ 8 Cornmunlon Servl¢e each Sund8y followed by blble legchiw then coffee. The chlldren allend Sunday School durlng the blble leachlng. 2. Wednesday Night., Each Wedne8day night we have a Tlme of Prayer and Blble Study Ir) th6 Church - we also h8vg some joining us on Zoom. 3. Ladles Blble Study., There Is a Ladies Blble Study Group on the lasl Monday of the month. 4. Mens Fellowshlp: The men maèl logelher on Ihe lag1 Thursday of the month for pray8r and Blble Sludy. S. Open Doors.. Eaeh Tuesday the Church Is open from 10.00 am till 12.00 noon for anyone who wishes lo drop in for prayer and coffee. Page 1
Bothany Hall Evangollcal Church Scottlsh Charlty Number SCD15761 Tru$t¢e$' report {¢ontinued) Year ended 31st January 2025 Achlevements, Performance and Flnanclal Ravlew Missionary Box.. On a montr)ly basis we send this ffloney lo a missionary either abroad or in the UK. This ar we hav given a lotal of £1,015 lo missionaries. Rès•rva* The Church recorded a defiGIt of £3,697 during the year12024'. surplu5 £1,g651. At the year end the Church had UnStrICted general lunds of £11,613. The Iruslees feel Ihal Ihig level of reserves will be SLbffictenl to allow Ihe ChurGh to continue wlh Ils current aGllvillos In Ihe gvonl of a drop In the level of Income. Connected Bodie5 Bethany Evangelical Ghurch18 8fflllat8d lo th8 Fellowship of Inéepend8nl Evangèll¢81 Churches {FIEC). Trustees. Remunératlon and Expensos The Irusleo5 dld not recelve sny remunerallon for thelr servlces. The accounts foi the year are altached and form part of Ihls report. 'This report was approved by Ihe Iruslees on 21 $1 May 2025 and slgned on thelr behalf by, Page 2
B¢thany Hall Evangglical Church Scottish Charlty Number SC015761 Receipts and Payments Account for the year end¢d 31st January 2025 2025 2024 Noto Recelpts Donations Income from Investments other than land & buildings Total recelpls 34,008 168 40.659 140 34,176 40,799 Payments Payments for charitable aclivlties Grants and donallons Governance ¢osls- Independent examlnatlon Total payments 34,278 3.055 540 33,630 4,670 534 37,873 38,834 IDeflcS1) I surplu$ for the year (3,697) 1,965 All funds are unrostrlct•d The notes on pagey 5 to 6 form part of these finan¢ial statom9nts. Page 3
Bethany Hall Evangelical ChurGh Scottl8h Charity Numb8r SC015761 Statement of Balances as at 31st January 2025 2025 2024 Notè Bank and Cash In Hand Openlng balances (Deficit) I Surplus for thg yeai 15,310 (3,697) 11,613 13,345 1,965 Closing balances 15,310 Rosérvos Gener81 Unre8trlcled Fund8 11.613 15,310 CIo8lng balances 11,613 15,310 As$0t$ Bethany Church Computers Equipment 120.000 120,000 1,360 1,600 121.360 121,600 Llabllitles Independent Examlners fee PAYE Pension 600 229 280 534 292 124 1.109 950 Beihany Church 1$ shown at a mark¢t V31ue oblalned In 2007, and the trustee8 sllll conslder Ihls value lo bè approprSate. Computers and equlpment are shown al nel book value belng cost less depreclallon of 33 113% on a slralght Ilne basls for computers and 15% on a reducSng b31anc8 for ooulpmenl. The charity has no other inveslmerts, 888el8 or material liabilitle8. Approved by th8 Iruslees on 21.%t M8 2025 and Igned on their behalf by . The notes on pages S to 6 form part of theso financial 8tatèm8nts. Page 4
Bethany Hall Evangelical Chur¢h Notes to the Ilnanclal ststements Year ended 31st January 2025 Donations 2025 2024 Offerings G1 Ald Reclalm Missionary Box Gifts Romanla Earthquake Appeal collecllon Dumfrles Rewvery Group Gollecllon 28,545 31,344 4,830 3,265 1,503 3,840 120 120 700 400 34,008 40,659 Income Irom Investments other than Land & Bulldlng8 2025 2024 Bank Interest 168 140 168 140 Payment8 for Charltable Actlvltle8 2026 2024 ChrlstlanSly explored Speakers expenses Postage, stationery ?nd advertlsing Wine Caterlng & Cleanlng FIEC subscription Other expense5 Premises Costs- Gas & Eleclricity Premises Costs- Insurance Premises Costs- Repalrs and renewals Wages Website expen5e5 Bank Fraud Ermr 239 770 26 1,060 362 85 340 500 701 2,762 1,631 71 90 500 384 2,700 1,791 1,273 25.624 471 365 26,163 34,278 33,630 Page 5
Bethany Hall Evangelical Church Notes to the financial statements (continued) Year ended 31st January2025 Grants & Donatlons 2025 2024 Missionery box Gifts Foreign workers Earthquake Appeal Dumfrles Recovery Group Romanla 1,015 100 1,700 1,910 435 1,225 700 400 240 3,055 4,670 Flxod A88et$ The Trustees are ben$ficlally enlllled lo the Tille of B6thany Hall Evangell¢al ChuTCh. Page 6
Bèthany Hall Evangelical Church Independent Examlnérfs Report to the Trustees I report on the unaudited sc¢ounls of the charity for year ended 31st January 2025 50t out on pages 3 to 6. R08pe¢tive Resportsibilllies of the Trustees and tho Examiner The charify's trustees are responsSble for the preparallon of the acGounls in 8C¢OTdance with the terms of The Charities and Trustee Inveslmenl Iscolland) Act 2005 and The Charities Accounts (Scotla) Regulaliorss 2006. The charity Iruslees eonslder Ihal the audit requirement of Regulation 10{1Xdl of the Accounts Regul8lKJns does not apply. 11 Is rny responslbilily lo exatnln8 the accounis as required under Section 44{11(cl of the Act and to Stale whether partlculaT mattors have come lo my attention. Basls of Indèpandént Examlnerfs Report My exarnlnation Is carried out in accordan¢B wSlh Regulation 11 of th8 Chariues Accounts (Scolland) Règulallons 2006. An examination include8 a revlew of the accounting records kèpl by th& Gharily and a compari80n of the 8¢counl8 presented with those records. 11 also includes conslderalion of any unusual items or di8¢losures in the account8. and seeks explanations from the Iruslees concerning any 8u¢h maller8. The procedurès undertaken do not provide all the evldence that w(NJl¢ be required in an audit, and con8equenlly I do not express an audit opinlon on the acGounls. Indap8ndent Examlnerfs Staternant In the cours8 of my examination, rn matter has rne lo my a11enlFon'. (11 whh gives me reasonable cause lo belSeve that In any materi* respe¢l Ihe requlremenl5; lal lo keep accounllng records In 8¢cordarKe wlih Soclbn 441111al of the 2005 Act 8nd Regulallon 4 of Ihe 2006 Aocounts Regulallons., and Ib) lo prepare accounts wfvh accord wllh lh8 a¢¢wntlng records and comply wllh Règulal¢on 9 of 1hè 20D6 A¢¢ounts Regulations., have not b89n met., or {21 lo which. In my oplnkjn, altenllon should be drawn In order lo enable a proper underslandlng of the Carson & Troller Chartered Acccrtjntants 123 Irlsh Street Dumfries DG1 2PE 10th Septetnber 2025 Page 7