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
Re￿iptS 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 I￿land 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 absen￿S.
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 rec￿ving 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 p￿paratIOn 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 P￿paring 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 attention1614￿*￿an
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 EQUI￿Ent
Total Fixed Assets
A¢cunwlated Depreciation on Fittirys + EqUiP￿nI $el al -15*-
1.277,500
5,864
1,277.500
6,899
10,003
1.294,402
1.291.888
Current A88ets
Cash at bank and in hand
8uikling Fund Inslanl ￿¢885 A
E C O T N 8UILDING FUND
Erskn'ne Chw¢h Of The Nuarer
Fusion Youlh Ministries
'Childfen's minist￿&$
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- TrL￿tee

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 Mi￿d- SlatKhI￿ Orde
Grfl.A¥J ECN EnvdokWS
Grft.A*Jed C411
Non Gift . SlaThlir¥J Orders
Offe[i￿S
tk>naliors Granls Rec&¥&J
Tax Reo)vttttd on Ajd
45.25S 04 42.803 so
3.014 fj2
SE￿500
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£KId￿r$ 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 Dr￿al￿n5
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 Gr￿1$ + Donati￿5
Chiirch Exrenses
Childien's Mnistry Sw)ph*$
Insurance
IT Soltwate aTrJ GOrL%umab￿s
Leqal Expenses
Consulli
Genefal Exper6es
Ho$￿1371fy ' gills
Sk*aker5 EX￿￿$e5
Slaff & co￿re9￿110nal 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 * Slatlgr￿ry
liepars & Mairtenarr
4.944 13
554338
MISSIONS
lo IAIssiDn5 PTDjpc15
Missions Admin * Local Ex¢Ense5
Totsi Adminlstrative co￿8
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 c￿ngregan1S 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￿ p￿nt 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 restri￿ed 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