Sco¢¢uh Charity No. SCOJ8514 Woodhill Evangelical Church Truslees. Report and Financial StateTnents Year Ended 31 December 2025 Woodhill Evangelical Church Contents of the Finaneial Statements for the Year Ended 31 December 2025 Churcb inforniation Rep)rt of the Tn￿tee$ Statement of Trustees. RestM)nsibilities Independent Exatninevs Rep)rt Statement of Fiu8n¢ial Activities Balallee Sheet Noles to the Financial Statements 8 to 13 Woodhill Evangelical Church Church Information Pa8¢ 1 Offi¢¢ Bearers David Adams Lead Truslee and Elder Derek Adams Trustee and Elder Ronald Copeland Robert Glen Trustee and Treasurer Trustee and Elder Gordon Glover Elder Mark Huichinson Trustee and Eld¢r Brian Miller Trustee Kenneth Mcchlery Anthony Murray Ross Queenan Rachel Shaw Trustee Elder Tru5t¢¢ Trustee Paul Sommerville Trustee Michael Thomson Trustee Glen Glover Ministy Trainee Pastor D&vid Gooding Women's Pastoral L￿d Katherine McKenzie and Lauren Somerville Treasurer Ronald cO￿land Addre55 30 Wester Cl¢ddens Road Bishopbriggs Glasgow G64 2NH Bankers Royal Bank of Scotland lttdependent Exarniner lan McDougall FCCA McDougall Johnslone Ltd 280a St Vincent Street Glasgow G2 5RL Scottish Charity No. SC018514 W¢bsit¢ www.woodhill.org.uk Woodhill Evangelieal Church Trustees Report Page 2 Report of the Trustees Year ended 31 Decefftber 2025 The T￿tee8 are pleased to present their report together wth the finan¢ial statements of the ¢hw¢h for (he year ended 31 December 2025. Statu5 Qf Charity and Governing Document Woodhill Evangelical chU￿h I:the church"} 15 e5tabli5hed by Trust Deed, adopted on l January 2010 and ratified on 8 March 2010. A supplemental trust deed wa5 registered on 16 August 2018 and approved by OSCR oll 7 September 2018. The church is a Scottish Charity (No. SCOI 8514). Ch4rit*ble Objectives and Aims The aints And objectives of the church as stated in the Trnst Deed are: to advance (he Christian faith in accordance with the Statement of Beliefs and Prnctices to relieve sickness and financial hardship and to pronLOte and preserve good health by the provision of funds, goods or serviees of Jny kind, including through the provision of counselling and support in such parts of the United Kingdom or the world as the T￿￿teeS froill time to time tnay think fit. and lo advance education in wch ways and in such parts of the Uniied Kingdom or ihe world as the Trustees from time to time may think fit. Achievements ttDd performance In relatrop7 to activilie Our focus as a leadership has been to ¢on¢inue to supwrt what we ￿lIeVe 15 ￿￿.5 vision for ihe Woodhill church family. W¢ i¢main cownmitted to sharing the Good News of GTrJ's Word and living out our mission.. "Called io be church family that lives for Go¢l" 2025 has been another year of ￿OWth, our membership ¢oniinued to grow, and we welcome new pe(>ple each week who join with us on Sundays, at our week]y activities and in The Hub Café. We continue to be greatly ¢n¢our8ged by our PastOT David Gooding Ihrc>ugh his leaderghip, teaching and cominitment. In (ktober we were delighted to bring on rwo Wornen's Pastoral L£ads in Katherine Mackenzie & Lauren Sommerville. They are already making a significant impact in their rol¢s, f￿V51￿g primarily on the needs of the women of the church. Glen Glover has moved into a Ministry Trainee role and while still Supporting our youth team, is becoming more involved in Preaching and within vatious other ministy areas. The church also continues to b¢ supported by our essential and dedicated support staff. Som¢ staff policies have been updated. and our u¢w HR system is well ￿tabliShed now and is helping to make manawg HR ra5ir and more ¢tTici¢nt. Churchsuite is widely used to enable us to mor¢ closely manage our ¢ontacts. bookings, small groups, rotas, ¢ommunications etc. as well as providing control of our safeguarding records. We continue to maintain our building to a high and saf¢ standard, including repairing or replacing fixtures, fittings and applian¢¢s in need of attention. We have provid¢d essential training to our staff and volunteers in¢luding first aid trainin& fire safety and safeguarding. We cimtinue to suppon all our ¢hur¢h ministsies including a cliildren's summer club, newcoiner5' breakfasts and Thursday evening Coffee Club. The ongoing u5¢ Qf our online streaming capability, which allows us to provide in¢lusivity for thos¢ who are unable to physically attend ¢hur¢h and continue to increase our so¢ial inedia presen¢e. Iii relatioii loffiindi17g We continue to plan to meet all our financial coinmitnLenlS With staff, resources and the ongoing costs that ar¢ associated with operating 2 church that is open every day. During the year, giving was recelved via StalldÉng Order and offerings on a Sunday, compl¢m¢nt¢d by grants, one-off gifts and online giving. Church works continued to rats¢ where possible io support funds. Woodhill EvaDgelieal Church Trustees Report Page 3 Report of the Trnstees {eotttioued) Year ended 31 December 2025 The church has healthy reserves and reviews opportunities at using fimds in line with our Values and vision as a chur¢h. We remain mindful of increasing costs ￿peciallY in relatioJTr to utilities and salaries and ensuring we continue to relaill sufficicni funds to cover UneXP￿ted increases. Plans for the Futsre We will continue io actively work with our Pastor David Gooding. the Elders and Deacons io d¢velop God's vision for the Church and local community. We will continue to enable the development of spirirual pathways, led by our Pastor and Elders, for our Chur¢h members and friends. Part of thi5 will include supporting courses. such as Alpha and providing opportunitie5 for those who ar¢ seeking to know more about the Christian faith. We will contittue to build relationship$ in the local Ci)mmunity tlm)ugh our Hub Cafe, with our local sch(K>l$, through the work of Tbe Storehouse, regular outre4ch Ltiviti¢s and the events we organise for local charities and community groups. We will also aim 10 build new relationship$ with our new neighbours moving into rh¢ vicinity, through Easter and Christmas events and other Op[￿rtUnItIes. We will continu¢ io have a focus on Supporting our mission partners through regular and ad-hoc Sjnding. visits and church lunches, led by our Mission Team. We have a large team visiting Uganda in 2026 on a mission trip with R￿k Projects and A smaller team going to Roinania to visit our mission partners there. W¢ will seek to make best use of the fi￿d8 availabl¢, through running the church in the most efficient way and ensuring thal we support our memb¢ts, those we support in the ¢ominunity. mission fields and those we employ. We will ¢ontinue to support our volunteers and equip them as they serve by providing support and training. for example safeguarding training for tho* working with childrerL, youth and vulnerable adults. We w511 ¢ontinue to focus on creating an inspiring worship experience, sharing the Good News and bringing people closer to Jesus. We l(Trok fonvard to everyone gathering together for our AGM in May 2026 for a time of fellowship. reflection and Iocpking fonvard to the year thead. Fillallcial Revie Pi-iiicipal soiirLw offfiijidiiig The ¢harity receives its funding from donations by the members of church by way of regular offering5 and Gift Aid Donations. Resiilis [01. Iheyear The financial statements for the year are set Oui in pages 6 to 13. The Stat¢ment of Financial Activities on page 6 reflects a net surplus for th¢ year and net expenditure of resources Ibefore transfers) of £42,102 {2024= _£3242- deficit)- Resen'es The Charity'5 General Fund- thai is unrestricted reserves not designated or tied up in fixed assets- amounted to £109,978 at 31 Deceinber 2025 {2024.. £71,675). Ov¢rall rcscrves, including the net book value of fixed asseis and balances on rEStricted funds amounted to £2,096,950 {2024: £2,054,548). It is the p)li¢y of the church io mainthin unrestricted funds. i.e. funds not cominitted or invested in fixed assets, at a level which equates to approxiinately ihree months unrestricted expendinjre. This allows sufficieni funds to enable thc ongoing WO￿ of ihe ¢hurch to be maintained. The General fund at 31 December 2025 amounted to £109,978 {2024: £71,675). Woodhi]l EvangeJi¢al Church Trustees Report Page 4 Going c0￿cErn As TTUSt¢es we have assessed the state of affairs of the charity as at 31 December 2025. In our opinion there are no significani doubts about the charity's ability to coniinue as a going concern and no material uncertaintie5 which require to be disclosed. Structure, Governanee attd M4nagement TrLiJlees and OffiLE Bedrers The Elder5 ov¢rse¢ the spiritual welfare of the church and lead the vision for church growth in accordance with our Statement of Beliefs and Practices. The Trnstees ovusee the operations and athninistration of the church as a charity recowised by the Offioc of the Scottish Chartty Regulator. The OtTiee Bearers who served during the year and to the date of this report a￿ detailed in the Church Inforniation on page l. Appoinlmeiil Of Triistees New Trust¢es are nominated for appOint￿¢￿t by the existing Trustees. Th¢re is no [￿ed terni for Trusteeship. Prior to their apEK)illttn¢nt, new Trustees would have Serv￿ the church for some time in various roles and would be familiar with the church's values its aim5 and objectives as well as its day-to-day operations. As part of their induction programme. new Trustees will be required to understand their stamtory responsibilities as Trustees of the charity. Grant Makng Poliry The church rnakes grants from its freewill income to individuals and organisations that are generally known to the T￿Stee5 and the church. Such beneficiaries are involved in actiVLtics or ministries compatible with the ¢hur¢h's objectives. Trustees, Re5ponsibilitl¢s for the financial statements Charity law requires the Trustees io Prepare st&tements of acc4)unt for each financi&l year which give a true and fair view of the stai¢ of affairs of the charity and of its incoming resources and application of resource for that period. Jn preparing those financial statcments, Ihe Trustees are required io.- select suitable accounting policies and apply thall consistently make judgements and estiinates that are reasonable and prudent prepare the financial staternenis on the going concern basis ll￿ess It is inappropriate to presume that the charity will ctsntinue in operaiion The Trustees are responsible for ke¢ping proper accounting record5 which are sufficient to show and explain tb¢ charity's irdnsaction5 and to disclose with reasonable accuracy at any time the finan¢ial position of the charity. and to enable them to ensur¢ that any statements of ac¢ounts ¢omply with tbe requiremenis of the Charities and Trustee Investment (Scotland) A¢t 2005 and the Charities A¢¢ounts (&otland) Regulations 2006. They are also responsible for safeguarding the assets of the ¢hority and taking reasonable sieps for the prevention and detection of fraud and oth¢r irr¢gularilies. On behttlfof the Tn(stees David Adams Dated= i?10I12026 Woodhill Evangelieal Church Jndependent Examiner's Report to the Trustees Page 5 report on the accounts of the Church for the year ended 31 D¢ccmber 2025 set out on pag¢s 6 10 13. Respective responsibilities of trustees and examiner The charity s trustees are responsible for the preparation of accounts in accordance with the t¢rms of the Charities and TTU5tee Investment (Scotland) Act 2(Kb5 and the Charities Accoullls (Scotland) Regulations 2006. The charity trustecs consider that the audii requirement of regulation 10(I)(a) to {c} of th¢ 2006 Accounts Re&FulaLions does not apply. It is my responsibility to examine the accout)is as required under section 44(1)(¢) of thc Act and to state whether partlCLLlar matters have come to my attention. B*sis of independent examiner s report My examination was carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a revi¢w of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also incliides considcration of any unusual it¢Tfis or disclosures in the accounts, and Seeks explanations from the trustees concerning any su¢h matters. The procedures undertaken do noi provide all the evidence that would be required in An audit, and consequ¢thly I do not express an audit opinion on the view given by the a¢counts. Independent examiner's stateDyent In the course of my examination no matter has come to my attention: which gives me reasonable cause io believe that in any Materi￿ respect the requirements.. to keep a￿UntIng records in accordance with section 4411){a) of the 2005 Act and Regulation 4 of the 2006 Aecounts R¢gulations. and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts lo be reached. Mr lan McDougall FCCA McDougall Johnstone Ltd Date: 1410512026 280a St Vin¢ent Street Glasgow G2 5RL Woodhill Evangelical Chureh Page 6 CombiThed Statement of Artlvltles Incotnt & Expenditure Account Y￿[ Ended 31 Decertlber 2025 Unrestricted fund5 Restricted funds Totsl Fllnds Total Funds Income froln: Dotlations & legacie5 309,273 25,324 334,597 298.768 ch￿table actlvilies 35,635 35,635 59.840 Total Income 344,SY)8 25,324 370.232 358,608 Exp¢ndlture on.. Chariiable aciivtues 1?97,5491 (25,3241 {321873) 1357.5021 Orher 15.2571 15257) 14.3481 Totgl expendlture 1302,8001 125,3241 132&A30) 136L.8501 Net in£omel{Expendlturel 42.102 13,2421 TraNsfer5 Ne¢ movement In funds 41102 {32421 Reconcili#tioD of fllnds: Tothl funds broughi forward ? 054.548 2,054,548 9.057.790 Total fllAds carrted forward 2.096.650 L09fi650 2.054.548 Woodhill Evangelic81 Church Page 7 Balance Shett As at 31 Decertthr 2025 2025 2024 Noles FIXED ASSETS Tangible asseis 1986.672 1.982.873 CURRENT ASSETS Debtors Cash at bar￿ and in hand 14176 118,659 17.?lJ7 71,521 132,835 88.728 CREDIToRs-A￿￿￿tS due w1th5n l year 122157) 117.0531 Net Current a55ets 109,978 71.675 Total assets less current liabilities 2.UY6,651b 2.054,548 Unresrricled funds Re5rricted funds 2.096,6SO 2.054,548 2.096,6SO 2,054,548 Approved by thc board of twslees and signed on their behalf. Datr of appTovai.. Davld Adarrts Cliurr Brian Mwer W0(￿h1]I Evangelical Church Page 8 Notes to the Financlgl Sthlemtnts l. Accounting Poltcics Accounting Conven¢4oN The financial si&trtnents have been prepared under the hl$t￿l¢8j cost ¢onven¢ion, and under the guid¢lines laid down in the S¢atemeni of ReCoM￿t￿dcd PraetLCC - Accounting and Re￿rtIng by Chariiies and the Financial Re￿rtIng Standard 102 sc¢iion l A. ncilllstat¢mvits The financial $ratrmen¢s have beetb prepured on att occn]als basis. Church Income All voluniary income is accounled for when weived. In¢tstne from recoveries on Gift Aid and bank interesi are arcoutltrd for on the ￿CrUalS basis. Tanxi&Ief￿Ed u53ets Con$irn¢tion work on a n¢w church building commenced in February 2007, and was COTTrplet¢d in March 2008. Expendiiure on Ihe new building ha5 been included in the Balance Sheet dt ¢o&l. No depreciation is charged on latxl and building.8 due lo Ihe value of the building being greater than its ¢wrent Net Book Value. Depreci&tion is provided to wriie off the cost of furnishings and equipment over their expected useful live5 al Ihe lollowjng annu￿ rates:_ Furni5hing5 and equipmcnt- 20% on cost. Furnishing5 and equipmenL- 25% reducing ba]an¢¢. Impoirmeni Review An impairtneni review has bccn carried out on the building. The Trustec5 arc of the opinion that the buildin8 is worih mort Ihan tht ¢arrying value in Ihese financial statemeots. and therefore no write down on the value of the building has been applied. Sthtementof Financial Activitie For the PUryM)se of Ihe SiaiemenL of Financial Acuvities. as showll page 6. funds thre ¢kfined as follows.. un￿siriCt¢d futyjs comprise donauons and other illCDme re¢ei¥ed for the objec15 of thc church withoui further spcrifjed putpo¥e Hnd are availablc as g¢nera] funds. Designaied funds represent unrcstricted funds which have l*en Earrnarked by the Trustees for particular purposes. ReSLriC￿d fi1￿ls comprise income which h&% been received for the obje¢rs ol the churrh ATrd specified for a Esiricied purpose within the%e objecis by Ihe donor. Scheme The church lus a defined cotllribuiion pension scheme. The Cosi of the ¢onrributior)s made by the church is eh4Lrged to the In¢ome and Expeftditure Account as incurred. Woodhill Evangelical Church Page 9 Notes to the Flllanclal St8t¢JiieDts LEGAL STATUS WcK)dhill Evangelical Church I'the church") is established by T￿$t Deed. The church is a Scottish ChariLy (No. SC0185141. ICOME 25 2024 Don&tio]ks 8nd legades Donattons rcclaimed Government grants Other income 2S9JO9 48,140 249.749 41.503 5.950 lJ66 10,708 334597 298,768 Restric(ed donaiioo$ £25.32412024.. £23,3621. Charitsble activiti Lunch club Other ev¢nt5 & aciiviues 10.851 24.784 9.905 49,935 35,635 59.840 Woodhill EvaDgelical Church Page 10 Notes t• the Financial Sthtements RESOURCFS EXPENDED 2024 Charitable activitie5 Sruff cos Local ministries National & ovcrscas tninisrrie5 PTOPCrty costs Support Costs: 0￿1¢￿. bank charges and genera] WEC Subsidy 166358 47J52 25JLI 59.137 165.097 76.170 34.964 62,171 21523 2.280 16,06A) J22.873 357.502 RestrIc￿d cxpetKlitUTe otl ministrie5 was £25.32412024.. £23 ?62}. Other resourees expended DcpreCIa￿On Governsnce costs: Independeni examincrs ￿Muneration Lzgal fees 3,055 1,832 2202 2.366 150 5257 4J48 STAFF COSTS The Collowng costs are included ITh IDtal resources expended.. Wages salaries & expenses Social stturity costs Pcn5ion contributions 143,417 15.391 7A50 140.944 11.793 6.360 166,258 165,097 The average number of employees during the year wa5 712024.. 51. The tNstccs rcceived no remuneration durin8 thc yc4r. No employee rcccived ernoluTnents in excess of £60.(YXI. The in$uran¢e policy of the church i￿lUdeS ¢ov¢r 10 indemnify the trus'tee5 froTn losses arising froTn ¢ir negle¢i or default. Woodhill Evangelical Church Page 11 Note5 to the Stst¢m¢Rts FIXED A￿ETs Tangible A%set5 Heriiabl¢ ro Fixturcs & Costat 1.1.25 AddLILons Disp05als 1.970,070 9?,752 6.854 2,068.822 6.854 Cost at 31.1125 1.976.070 99.606 2.075.676 Depreciation at 1.1.15 Chorge for year Disposals 85.949 3.055 85.949 3.055 Depreciation at 31.12.25 89,(N 89.(X14 NET BOOK VALUE As at 31.1225 1.976.070 10.602 1,986,672 Asai31.12.24 L,976,070 6,803 1,982,873 The insllran¢¢ replaceTnent value of the Church was £6,859.524 (February 2024 a5sessnJentl. The trustees are of the opinion that the Churcla is worth more than Ihe earrying value in the%e financial $tatern¢nts. and therefore no write down on the cost of the Church ha5 bcen applied. The trusiee% ￿11 carry oui reglllsr impArrmeni reviews. 2025 2￿24 DEBTORS- Due withln one year Other debtor5 14.176 17,207 14176 17,207 CREDITORS- Due withln one y￿r Other 14LX & Social security Other creditors & accruals 3,820 Ig,037 1634 14,419 22,8)7 17,053 Woodhill Evangelieal Chureh Page 12 Notes to the Financlal Ststements RELATED PARTY TRANSACTIONS WEC Projccts Ltd Operd￿$ the ChuTch Cafc (The Hub). the year the church made donations of £2,28012024: £3,(140) to WEC Projects. Durirlg the year the church paid ￿.056(2024.. £5.230110 WEC Proje￿$ for catering. At the year end WEC Projects Ltd owed £6.840 to the Chur¢h12024-. £13,120). This aynount IS Shown within Other D¢btOT5 {See note 61. Unrestricied donaiions received from tyusi¢es and their relaied parties were £49.385 1?024.. £36.630). Unrc51riclcd RcsiriLicd At 1.1.25 2,054,548 Nei incomellexpejjditurel for the year Transfers At31.12.?5 2.09A650 Analysis of net assets between funds: Tan8ible fixed assets Net current assets 1,986,672 109,978 Net 8ssets Unrestricted fund Thvements Movement in SOFA 45,L57 13.055) Fixed asset Movetnenr in iti Atl.1 ?5 71.675 1.98? 873 AL31.12.25 109,978 1,986.672 General FIKed a5sei fund (6.8541 6,854 2.054.548 42.102 2.096.650 Restricted fllDd ￿VernerAts income ex endliur t31.1??5 RcstTicled 8ifts 25,324 1?5,3!41 1?5.3?4) SOFA= Statemeni of Financial Aetivilies The General Fund encompasses all irttome and expenditure relating to the primary focus activities of the chui¢h. other than Ih05e for which funding 1$ re5tri¢td. The Designa￿d Fixed Asset Futld represenrs the amount of ynrestyic￿d funds tsed up in fixed assets. Woodhill Evangelical Church Page 13 Notes lo the Financial Ststements io. GRANTS TO INDIVIDUALS AND ORGANISATIONS Totsl for From Mission Fund From earmarked donatiojjs Grants ¢0 Individua15 Jenghee You. India Eillie a￿j Shona BarnkaE. Beruit Luca Iliano. Italy e￿Illn Kazosi. Uganda tnuisc and Callum Mactxnnan 2.558 3¢ 158 31X) 1.750 1750 IJ 376 1.590 376 LOC￿ Welf 28 28 Siorthou5¢ 2.444 Aileen Ma¢lniosh 1.094 I,fJJ4 10,140 4,150 5,990 Gr*nts to Organts&th) InternBlional Juslice Mission Ro¢k Mini51fi¢s. U8anda Indi* Village Mini¥itie5 ECRAD. Mdldwi Luwero ComTnunity PTvj¢ctk Uganda 5trttLConnecr, Glasgow Prinary Care GI￿￿80W City Miytsion Wycliffe The Haven Good News ForEveryone 5(K) 4,545 2.951 3.299 I.(KJD 3.357 345 258 150 51M) 2.145 2.4(Kl 2.400 1.000 3Q 357 345 258 150 IOLK) 250 250 17.655 13.1(X) 4.555 TOTAL 27.795 17.250 10545 At the year end. th¢ alnount of grants distributed to individuals and organisations was £27.795 (2024.. £37.9371. These amounts shown within National, Overseas and L(*al Ministries (see note 4).