Registered Charity SC015863 Report of the Trustees and Financial Statements for the Year Ended 30th September 2025 for Erskine Church of the Nazarene Rashielee Avenue ERSKINE PA8 6HA Trustees, Annual Report ndependent Examiner's Report ReiptS and Payments Accounts Statement of Balances Submitted to OSCR - June 2026
Erskine Church of the Nazarene Reference and Administrative Details For the year ended 30th September 2025. TRUSTEES.. A Loveday - Chairperson (elected February 20251 J Hougttton M Anderson S Stevenson (elected May 2025) P Tarrant (elected May 2025) PRINCIPAL ADDRESS Rashielee Avenue Erskine, PA8 6HA. REGISTERED CHARifY NUMBER SC015863 INDEPENDENT EXAMINER: Janet Macmi118n 45 Carson Drive Irvine KA12 8HR BANKERS Bank of Scoiiand plc The Mound, Edinburgh, EH1 1YZ
ERSKINE CHURCH OF THE NAZARENE Report of the Trustees For the year ended 30th September, 2025 The Trustees present their report with the financial slalements of the charity for the year ended 30YI September 2025. The charity has adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chanlies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Iland IFRS 1021 {effeclive 1 January 20191. OBJECTIVES AND ACTIVITIES - ObJectlv88 and Aims. The main charitable purpose is lo promote the advancement of the Christian Religion through Mission. Education, Citizenship. Communrty Development. Soc¢al Transformation. Compassionate Relief, and the Prevention and Relief of Poverty. Our purposes. as recorded in the Manual oflh6 International Church of the Nazarene, are Ihe advancemenl of the Christian faith through prayer, mission. disapleship, fellowship, leachin9, and the care of our lellow men through works of compassion. ACHIEVEMENT AND PERFORMANCE . Charltable Actlvltles During the finanoal year to 30th September 2025 we have continued as a church lo function as Christian fellowship of believers deeply rooted in the communities of Eskine, Inchinnan and Bishopton, with members and attendees also drawn from other communities in north Renfrewshir8 and west Glasgow, Support is offered to these communities and our members through a variety of ministries. A proportion of the general income of the church is designated by the Trustees and Board as grants to the denomination for national administration and international mission. Other grants are m8d8 from lime to time lo local chanties which have a connection to the membership. We understand our mission to be 'Transforming our worfd by connecting people lo Christ, nurturing lov8 for God and olhers, while walking in the Spirit, and discovering more together." Our Core Values are.. 1 Hospitality. 2. Unity, 3. Generosity, 4. Sustainability, S. Inlegrity. This Accounting Period began with a staffing level of 1 Lead Pastor.. Rev Jacob Moffis, and 1 Communrty Pastor.. Rev Tori MacKinnon. Both pastors are each Contracted part-time for 30 hours per week. Tori Mackinon began a 12-month malemrty leave in August 2024 which continued for the majorily of the current finanaal year, Dorothee Arnold was recruited at that lime to cover this maternrty leave, with the role of Communrty Worker for 23 hours perweek. In January 2025 Jacob Morris was advised to take a leave of absence under medial direction, which continued until August 2025. His duties were carried by a number of volunteers and coordinaled by the Church Board and Pastoral Care Team. High Poinls of this year of church life include.. A rise in v¢Junleerism within the membership and the members of the Board to cover Ihe double staff absenS. The monthly Community meal called The Table was seNed to between 60 and 130 Persons during the term-time months. These events were each served by a team of 20-25 volunteers and funded by the Community Fund grant obtained in 2024. The continuing partnership of the 7 Ersknne and Bishopton Churches Together espeaally afound Ihe Christian ttlebrations of Christmas and Easter, and wth a Summer Fayre and Holiday Club enabled by volunteers and staff from each oflhe local churches. Participation of 12 of our children in a national denominationa summer camp hosted in Arbroath.
Members from the Youth Fellowship engaged in denominalional leadership training and summer mission teams in Scotland and Northem Ireland. Consolidation of all church accounts in the preparatory phase of moving to incorporated status in the following year. This was to improve finanaal flexibilrty and management by a single finance management team. FINANCIAL REVIEW: The Charity suffered Ihe finanaal strain of supplying interim staffing cover for absent staff members while supporting their absences on full pay. We are grateful for the governmental support received through the small charities scheme on NIC Employment Allowance payments and NEST scheme for pension support. The losses of 2024-5 lotalling £26.887 were mitigated by a spending freeze and challenges made to the membership. The benefrts of these measures have ¢ontinued into the following accounting period. At 301h September 2025, the reseNes totslled £1,351.707 (2024.. £1,425,499) which compnses unrestricted free reserves of £25,19212024'. £36,369), and restricted cash funds and real estatetotalling £1.326,515 (2024.. £1.389,1301. Resory95 Policy Reserves are needed to bridge the gap betsveen the spending and receipt of income and to cover unplanned emergency repairs and other expendrture. It has been the historic position of the Board and the Church Finance Team to maintain a finance reserve of tw¢>rnonths average anticipated spend lo cover any lag occurring btheen spending and recving of funds. In September 2024 it was anlicipated this would require a cushion of £24,000 to include the addition of interim staffing during maternity leave. Th8 Truslee$ meet annually with the church Treasurer in 8 budgetary session to'.- assess the impad of ministry, maintenance, and running costs on our level of reserves. assess the development needs of the church buildings. review a¢UntIng policies. and their appropriate application. The Trustees also met monthly as required for their other functions, while maintaining financial surveillance. Additional to Ihe unplanned personnel SFend were the hike in cosl of utilities and the repair spend on the church house, along with olher on&off spend requirements. These form the major part of the yearfs financial losses. Th8 Treasurer is accountable to report to the church board at least quarterty. STRUCTURE, GOVERNANCE AND MANAGEMENT Trustees, Responsibilities The Board seeks to foll¢)w Scottish Charity Law in the pparatIOn of finanaal statements for each financAal penod that show 8 true and fair view of the state of affairs of the charity and its finanoal activities for that period. In Pparing these financial statements the trustees seek to.. Maintain suitable accounling policies and apply them consistently. Make judgements and estimates that are reasonable and prudent. State whether applicable a¢xounting standards and statements of recommende(I practice have been followed, subject to any departures disclosed and explained in the financial statements. Prepare the financial statements on the 'ongoing concem basis, unless it is deemed inappropriate to assume that the charity viill continue in business. Further, the Trustees recconise their responsibility. To keep proper accounting records that disclose with reasonable accuracy al any time the finanoal posrtion of the charity, and to enable them lo assure that the finanaal statements comply wth the Charities and Trustee Investment {Scotland) Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 (as amended) for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the Board of Trustees on 2yd April 2026, and signed on its behalf by Paul Tarrant - Trustee
Independent Examiner's Report to the Trustees of Erskine Church of the Nazarene SC015863 I report on the accounts of the charity for the year ended 30th September, 2025 which are set out on pages following. Respective responsibilities of trusteès 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 {Scotlandl Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) Id) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44{11 (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's ststement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from Ihe 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 tha view given by the accounts. Independent examinèr's ststement: In the course of my examination, no matter has come to my attention1614an 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 to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name.. Janette Macmillan: Relevant Professional qualificationlprofession81 body.. L É •.1 Address. 45 Carson Drive, IRVINE, K412 8HR, Ayrshire. Date.. 13111 April, 2026 Please delete the words in brackets if they do not apply. If the words do apply set out those
ERSKINE CHURCH OF THE NAZARENE STATEMENT OF BALANCES Balance Sheet Erskine Church of The Nazarene As at 30 September 2025 Account 2025 2024 Fixod A888t8 Tanaibh A88•t8 Freehokl Property FixtLSre5 & Fillings ler EQUIEnt Total Fixed Assets A¢cunwlated Depreciation on Fittirys + EqUiPnI $el al -15*- 1.277,500 5,864 1,277.500 6,899 10,003 1.294,402 1.291.888 Current A88ets Cash at bank and in hand 8uikling Fund Inslanl ¢885 A E C O T N 8UILDING FUND Erskn'ne Chw¢h Of The Nuarer Fusion Youlh Ministries 'Childfen's minist&$ Nazarene Missions Inlematlonal Tot&1 Cash at bank and in hand Debtor$ 11,561 24.072 13.631 62.088 42.091 4.810 4,878 11.589 5,43 7.512 132.945 55.412 61.813 Credilor8: AnKurrts fallinq due wllhln one year 1,972 1,848 Nel Current A3yelJ 59,841 131,097 TOTAL AS8ETS LESS CURRENT LIABILITIE3 1,351,707 1,425,499 NET ASSET8 1 351,707 1,425,499 FUNDS Unfestrict•d Funds General Fund Children'5 Mini51ries Youth Mini51rie5 13.631 42,091 4,876 4,810 51,776 13,831 R•slricted Furwjs Nazarene Missions Interrotional Building Furhjs 6.148 35,633 11,589 62,068 73,657 TOTAL FUNDS 1.351.707 1.425,499 The Financial slal•rr¢nls were aFvoved by the Board Df Tru51ees and authorised for issue on". and were signed on its behaff by '. Paul Tarrant- TrLtee
ERSKINE CHURCH OF THE NAZARENE RECEIPTS AND PAYMENTS ACCOUNTS Comparatlve Profit and Loss Erskine Church of Nazarene For ti year eTh1ed 30 SeptemLEr 2025 SCIO.. SC 015861 Account 2025 2024 Tumowr GENERAL GIVING Gill Mid- SlatKhI Orde Grfl.A¥J ECN EnvdokWS Grft.AJed C411 Non Gift . SlaThlir¥J Orders Offe[iS tk>naliors Granls Rec&¥&J Tax Reo)vttttd on Ajd 45.25S 04 42.803 so 3.014 fj2 SE500 18 LKI fj51821 341 Ll) 13000 8,052 25 9.578 30 31870 10S)000 12,351 87 14.897 83 TRADING HDII & OHi¢e HI Inctsne Propwly Rental In(ne T£KIdr$ n4nolry deDosil ECN YOUTH Church Weekernl Fe•s I>)nai0r al liran15 Reca¥ed OtlEr Income Recwveij 22 194 40 22 387 so 7,525 C#) 4.800 00 372017 492910 426 15 180C 940 17 11687 355 00 837 77 SSIONS VVoTld Evaryjelism F(ffitJ Draln5 4529tX). 1 1QOOO Totyi Turno¥•r 126,964.84 120.952.21 Admlnl Iraliv AFF Slaff Saarfes Penyicns + Nl si 351 47 049 10 GENERAL CHURCH EXPENSES Ulililes ar¥J Wasle Lolkclion Aujil & ALEOLnlJw Fees Llank Fees Slall Expwses • Mileages TrdVLLIAr.commod3lioiVConflelc Chantatrje Gr1$ + Donati5 Chiirch Exrenses Childien's Mnistry Sw)ph$ Insurance IT Soltwate aTrJ GOrL%umabs Leqal Expenses Consulli Genefal Exper6es Ho$1371fy ' gills Skaker5 EX$e5 Slaff & core9110nal TraiThnq Sth$uiplv)ns 19.245 10 8.076 73 1.931 895 60 294 72 230 54 245 25 986 60 2.3rA 9$ S80 -, 12.029 37 15.363 52 4 332 eKJ 282 4.323 1.044 77 SLI) 1 715 C(J 15 553 81 408 44 loo ts) J818 1,157 Crf) 1.302 74 6.911 27 19 544 72 845 30 3.314 56 1.65081 14 71206 l (KJ2 85 1 77191 412 51 Paslaqe. Priwl * Slatlgrry liepars & Mairtenarr 4.944 13 554338 MISSIONS lo IAIssiDn5 PTDjpc15 Missions Admin * Local Ex¢Ense5 Totsi Adminlstrative co8 6 782 IKJ 6644D3 248 75 230 94 1S3,842.71 115.995.23 Operntin9 ProlttlLoss 28.877.87 4.958.98
ERSKINE CHURCH OF THE NAZARENE NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPTEMBER 2025 1. ACCOUNTING POLICIES Accounting Convention.. The finanaal statements have been prepared on the 'ongoing concern basis, in accordance wlh the statement of recommended practice 'Aexounting and Reporting by Charities. and applicable accounting standards. The Charily continues wilh the confident expectation that Ihe Charily will continue in business for the foreseeable future. Incoming Resources All income is acc£Junted for within the period lo which rt relates, fully considering the point al which Ihe Charity is entilled lo ceIve the income. Income is gained mostly through Ihe offerings and donations of members and attendees. Addttionally user groups are asked to contribute lo the costs of the building and utililies, based on 8 set scale of charges according io the range of faalities used and the potential for wear and tear. The Dance and Keep Fil classes are regular leasees, along wth The Bridge Christian Fellowshipwhich uses regular worship space, and youth fell¢Jwship times. Some internal user groups contribute in an ad-hoc manner. No funding applications from outside trusts and funds were generated during this Financial Year. Operating deficits in general are supplemented from reserves, and from ex-gratia donations for speafic needs made known to Ihe cngregan1S but outwilh their nomial giving. Historically, monies raised for property purchase. maintenance of the church and church flat, and development ofthe building remain so designated and restricted. Other funds given as un- restricted, which have been invested in property may at some futu pnt be released by sale of the church flal when they wll retum to the un-restncted reseNes. Rental income from the current private tenancy of the church flat are received into the building fund, but are considered un- restncted income. Fundraising Activity for the Current Financial Year did not raise a signrficant total. so this is included in the total for extemal Donatoins and Grants received. Resources expended: Resources expended are accounted for within the period to which they relate. As a church we are nol registered for VAT. Costs of generating funds are negligible in thal they fall within the remit of volunteer members who invoice user-groups and run internal congregalional activrties. Expenses for these internal events Bre induded in general expenses. This same accounling category also includes the direct and indirect costs incurred by the chanty in the delivery of its activrties and services for rts beneficiaries. Govemance costs include those costs assooated with meets'ng the constitutional and slatutory requirements of the charity and include Audit and Accountancy, alongside legal expenses linked to the str8tegic management of the charrty. All costs are allocated between the expenditure categories of the Slalemenl of Financial Activities on a basis designed lo reflect the use of the resource. Costs relating to a particular activrty are allocated directly.. others are apportioned on an appropnate basis. Tanglble Flxed Assets: Estimated depreciation on equipmenl is set at 15°h to refiect the ongoing cumulative write-off of electronic equipmenl over rts estimated useful life. Freehold property is not deprec4ated.
Fund Accountlng: Funds held by the Charity are èither'.- Unrestncted General Funds - These are the funds which can be used in aLrordan wrth the charitable objects at the discretion of the Trustees. Restricted Funds - These are the funds that Gan only be used for particular restricted purposes wrthin the objects of the Chanty. Restrictions arise when they are specified by the donor or when funds are raised for particular restricted purposes. The two restried funds held by this Charity are Building Fund and Missions, Designated Funds - This category represenls unrestricted funds that the Trustees of the Chanly have dec¢ded to earmark or designate for a particular purpose. Where priorities change these funds, rf unused, may be retumed to unrestricted purposes. or re-designated to another speafic purpose. Z6