vtCTOIUA EVANGELICAL CHURCH ANNUAL REPORT AND ACCOUNrs FOR THE YEAR EIYDED 28 FEBRUARY 2026 4jG VICTORIA EVANGELICAL CHIIRCH IS A REGISTERED SCOTTISH CHARITY {SCOTTISH CHARITY NUMBER SC020166) Tru$iees' Annuvdl Report And Accounts for the year ended 28th February 2026 Charity'8 principal addr￿$ 163 Langside Road Glasgow G42 7JX CurreDt trustees Alan J. Gamble {Chaio)erson) Ronald C. McLean (Treasurer) Volker Winkler Governing document and trusteesbip Th¢ governing document is a const,'trJtioii drawn up when the Church w&$ established tn 1924 by legal contract which stated that 'Yhe building or buildings to be erected on the said plot (163 Langside Road) shall be used tn aIl time coming. or so long as the same shall remain the propety (in trust) of the Trustees or their su¢c¢ssors in office. as a Meeting Placc or Tlall by a Church or Assembly of Christian5 genera]ly known a5 Br¢thren" A substantial extension to th¢ rear of the building at 26 South Annandatg Street was completed in 1991. In 1981 the Church was accepted as a Registcred Charity for Income Tax purpose5 under Section 360 Income and COr￿)ratIon.1,aXeS Act 1970. The church is re¥ist¢red with the Office of the Scottish Charity Regulator, reference SC 020166 The gciieraI management and oversight of th¢ Charity is vested in the Trustees who are a150 the elders or overseers of the Church. The elders rcsponsible for the proinotion of the objectives of the Church and for the spiritual development and pastoral care of the members. Appointment of the Trustees lies with the eldership of the Chikrch. An intimation must be made to the Ineinbershtp before an appointment is approv¢d in ininute by the eldership. The offic¢ bearers are reappointed annually at a meeting of the eldership. It was agreed at the Annual General Meeting on the 30, April 2013 that Trusteeship of the property be transfetT¢d to Srottish Stewards Lompany Ltd. Victoria Evangelical Church is supported by voluntary contributions from meinb¢rs and others attending seTvices and by legacies and these resources are applied by the trustees for the purposes of the charity and the furtherance of the work of the ChurcFL Charitable puryoses The originaI Constitution of the Church states that members of the Church will "gather in the n￿ne of the Lord Jesus Christ for the breaking of bread on the first day of the k and hold meetings for prayer, exposition of the Scriptures 2nd edification of believpl's and for the proclamation of the gospel" In addition the Church holds and maintains the fl￿d&ments1 doctrines of the Bible and observes the ordinance of baplism of believers by immersion on their personal confession of faith in Christ. The Church aims to be a centre for Christian witness in the Govanhill area and at the same time to maintain good relations with other community organisations. Main activities and achievements Over the years until thc present. regular weekly seTViC¢S and activities have been held in furtherance of the above purposes and a variety of gospel outreach activities is undertaken with a view to promoting the Christian faith. The Church also makcs gifts to Christian Missionary work worldwide. Each week during school terni parents and toddlers groups are hcld. Three local primary schools in the area are norniaily visite The aiin of the Church going forward would bc to continue as a ccntre for Christian wikncss in the community and build on contacts &lready nwle. Trustee remuneration and expenses The trustees did not receive any remuneration or expeL8es during the ye&r. Reserves A balance of £81.872.51 is held in the General Fund which AS Utirestrict¢d. The Trustees are satisfied that this balance together with funds likely to come in over the Coming year ￿111 cover the normal operating expenses and will provide for any repair or r¢furbishtnent costs and any additional outlays required in pursuit of the Church's objectives. Approved by the Trustees and signed on their behalf Alan J. Gamble. ChaiTperson 21" April 2026 vtCfOWA EVANGEUCAL CHURCH srATEMENT OF FINANCIALACTFVMES FOR THE YEAR ENDED 28th FE8RUARY 2026 Unre5trl(ted R•strlct•d Totsl Total Fundsl£l Fundsl£l 20261£1 20Z51£1 Incornlng Resource5from Generated Funds Voluntary Incorne Inve5trnent Incorne £13,432.55 £0.36 £1,195.00 14627.55 21570.13 0.47 0.36 Total Incomln8 Re$ourc•s £13.432.91 £1,195.00 14627.91 £ 21,570.60 Resour¢05 Exjended Charltable Activit12S Grants & Donatlons made Governance Costs £7,773.81 É5,900.00 L3.673.8L £ 14,021.35 £D.DD £0.00 Tot•1 R•50urus Exp•nded £7,773.81 £5,9DO.00 13.573.81 £ 14.021.35 UnrertrSct•d Restrtrt•d TDtsI Totsl Fund￿£) Fund%l£l 20261£1 Z0251£1 N•t Incomln¥lOut4oln8 Reiour¢es ES,659.10 -E4.705.QO 954.10 £ 7,549.25 TrnnsF•rs between Furds -£4,705.00 £4,705.QO P4•t Mo¥ement In Fund$ £954.10 £0.00 954.10 £ 7.S49.25 Total Funds Brouiht Forward £80,918.41 £0.00 80.918.41 £ 73,369.16 Total Funds C•rrl•d Forwird £81,872.51 £0.00 81.872.51 E 80.918.41 srATEMENT OF BALANCES AT 28 FEBRUARY 2026 ASSEfs 2026 2025 Cash and Bank Balance5 Bank of Scotland Royal Bank of Scotland £81,839.45 £33.06 £80.885.71 £32.70 Total Balanrns É81,872.51 £80,918.41 Represented by Restrlcted Funds Mission Fund Unrestrlcted Funds General Fund £Sl.872.51 £80.918.41 Total È81,872.51 £80,918.41 Approved by the Trustees and slgned on thelr behalf:. Alan J. Gamble, Chairperson Ronald C. McLean, Treasurer . 2026 //* . 2026 Reolpts and payment5 account for the year ended 28th February 2026 General Fund 2026 Receipts 2025 Collections/offerings Grft Aid donations Icashlchequel Gift Aid donationslstanding orderl Other standing order donations Other gift5/donationslmagazlne subs Tax reclaimed (Gift Aid donations) Interest £3.295.00 £4,620.00 £5.580.00 £3,452.00 £8,190.00 £5,460.00 £4,642.55 £0.36 £3,169.24 £0.47 DD Refund Total recelpts £8.89 £18,137.91 £20,280.6( Payments Caterlng Children's Club Alc Chrlstmas Gifts& Calendar5 Gas & Elettrlcity General Expenses Gifts Made InSu￿rS &Contrart5 Magazlne 5ub5crlptions £0.00 £0.00 £3,403.59 £262.41 £2.593.24 £124.47 £7,939.30 £3.734.18 Phonellnternet PrIntin￿PublICitVI Outreach Repairs & Replacements £686.99 El,716.15 £165.31 £186.52 £0.00 £288.00 Sub Tota15 £12,478.81 £8,621.3 £0.00 £0.00 Surplu5/deficSt for year Transfers re Mission Fund £5,659.10 Surplusldefic £4,705.00 £11,659.2 £4,110.C Surplusldeficlt retained in General Fund £954.10 StatomeOt Df balance5 •s at 28 FEBRUARY 2026 Opening balance Surplus for year Closing balance £80,918.41 £954.10 Surplus for year £81,872.51 £73,369.16 £7.549.25 £80,918.41 The above balante ￿ held in the General Fund whlch Is unrestricted. General Fund- M5sslon Fund Gifts made from General Fund 2026 2025 None in 2026 (All gifts made from Misslon Fund) None in 2025 IAII gifts made from Mi55ion Fund) Mlsslon Fund 2026 2025 E4,110.OC £4,110.01 Deficlt for the year Transfers ￿ MIs5ion Fund Surplus/Deficit retsined In Mlssion Fund £4,705.00 £4,705.00 Misslon Glfts General Fund Gifts £5,900.00 £5,400.01 £5,900.00 £5.400.01 M15sion Fund IncomelRetelpts 2026 2025 Collertlons/offerin85 Gift Aid donations Icashlchequel Gtft Aid donation5 (standing orderl Tax reclaimed (Gift Ald donations) Transfer frorn General Fund £895.00 £300.00 Sl.020.00 E210.00 £0.00 £60.00 £4,110.00 £4.705.00 Total receipts £5,900.Q) £5,400.00 VICTORL4 EVANGELICAL CUURCH Notes to the Accounts- year ended 28 February 2026 l. Fixed Assets In addition to the Statement of Balances. the Church owns the church building at l63 Langside Road. Glasgow G42 7JX and also the church hall attached to tELe rear on South Annandale Street. 2. FuDds al Fun This unrestricted fi￿d is used to support the Church's evangelism. pre&ching. teaching and caring ministries and to cover all admtntstrative. mainfrnance and publicity expenstr3y. At the discretion of the elders amounts may be transferred from thi's fund to other fwias. Missi na This restricted fund is used to provide support for missionary activities in the U.K. and abroad and to provide einergency reliLf as deemed appropriate. 3. V luntar om Income is included in a fund according to the description of the offering in which it was ip.cluded or according to the ivishes of the donor. Gift Aid Income represents the amounts received from those who have signed a (iift Aid Declaration. Collections represent the amounts received in offering bags or boxes at Church services. Gifts and donations are other receipts of voluntary income. lo Expenditure Mlssion Fund 2026 BarTrabu5 Fund Black Mr & Mrs Graham (Francel 2025 £100.00 £ioo.00 Barnabu5 Fund Black Mr & Mr5 Grahan 8ritish Heart Foundat(o Burnett, Jim (Argentin? Catchpole, Alec Iltalyl Chrlstian InS￿tUte, Th• Dryburgh MI￿ Ann (Bel Echoes Int8rnation•l- Edward5 Gareth (Perthl Edwards Gareth (Perthl F•rry Mrs Pt8gy lThalla Gallitto Hèber & Fiona Gomp•rtz Mr Mlchael £200.00 £ii)o.00 £300.00 £ioo.00 £100.00 £ioo.00 £ioo.00 £500.00 £100.00 £200.00 £200.00 £100.00 £100.00 Burnett, Jim atchpoie, Alec Iltalyl Chrisdan Institute, The Oryburgh Mis5 Ann Echoes International- Adminlstratton Edwards G4reth18ook ministryl Edwards Gareth (Perth arè?) Ferry Seow PEik Gallitto Heber Mr & Mrs Gompertz Mr Michael Yope by t,4e Roadrdide laln Jamleson lan Shaw {Dersonal glftl Iworks wlth Opal Tr Irs Ilm & Carnien £iou.00 £ioo.00 £ioo.00 £ioo.frJ £600.00 £ioo.00 £100.00 £200.00 £ioo.00 £100.00 £500.00 £300 00 laln Jami•50n lan shaw (Personal 81ft1 Jardln• Mr & Mrs Ilm Jf>nliinson Paul K•y. Josh ID.R.C.I Kltt Mr & Mrs Alljn £IOO.Ob £ioo.oo £ioo.00 £IoD.00 £iou.Jo £100.00 Kay, J05h IDarnocratlc F KStt Mr & Mrs Allan Luwero Community Prc McKle, Crèlg IAyr5hlr•l Malcolm Oèr•k McCrn¢k•n, Gordon Mcllre¢ Mr & Mrs J. (Hc Mcllrno Mr & Mrs J. (Pe £ioo.00 £ioo.00 £ZOO.DO £ioo.o £ioo.Do MacKIg, Cra18 Malcolm D•fftk McCrack•n. Gordon Mcllre• Mr & Mrs J. Hope Hall MIs51on Mcllree Mr & Mrs J. Personal M•lvllle-Knox. Chrisilan School Newbery Mr & Mrs I (Franctl £iOO.CKJ £ioo.00 £ioo.00 £ioo.oo £IOD.00 £500.00 £100.00 £IOD.OD £IDO.CIO loo.00 N￿w￿rry Mr & Mrs I IF Open door5- Prolert In Park Allan Ponce, Mrs H•l•n- Boll Revie Robert Robèrt Srnlth ILlnwood' Robertson lan Rodgers, Nat (Norwayl Shank5, Matthew IRep. Smith Miss An¢Jroa Stephen Mr & Mrs Colli Sthherland Mr & Mrs D TEiit (Tract printing) WalkerAlasdair Willlams Paul & Sue Young, Alastsir Poftc•, Mrs Helen Reviè Robert Rtsbqrt Smith (Llnwoodl Robertson lan Rodg•rs, Nat INorwayl Shanks, Matthew (Rep. of Irelèndl Srnlth Miss A. (Lebanon) £ioo.00 £ioo.00 £ioo.00 £ioo.00 £ioo.00 £ioo.00 £ioo.00 £ioo.00 £ioo.00 £ioo.00 £ioo.00 £ioo.oo 2100.00 £￿0.00 £ioo.oo £100.00 £5AOO. £ioo.00 £ioo.00 £100.00 £200.00 £ioo.00 £200.00 £200.00 Suth•rland Mr & Mrs David I ELit (Tract printing) WalkerAlasdair Williams Paul & Sue Youn& Alastair £ioo,oo £ioo.00 £300.00 £ioo.00 £ioo.c £5.900.00 Victoria Evangelical Church Report of the ludependent Examiners to the Trnsteesfor the year ended 28 February 2026 I report on the accounts of the church for the year ended 28 February 2026. Respeetive responsibilities of trustees and examiner The charity's trustees are responsible for the prepardtion of the accounts in accordatkce with the tenns of the Charities and Trustee Investment {S¢otland) Act 2005 and the Charities Accounts (Swtlandl Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation l O(1 ) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the ac¢ounts as required under section 44{1) {c) of the Act and to slate whether particular matters have come to my attention. BasAS of independent exydrniner's statement My examination is carried out in accordancc with Regulation I l of the Charities Accounts {Seotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any uiiusual iteins or disclosures in tlie a¢counts. aiid seeks explaiiations Irom the truste¢s concerning such In&llLI's. TIIL procediii'L8 111)dertakeii do nol pi'fjvitsL all tlie evideilce il)&t 14ioiild be reqiiired in an audit. aiid coi)seqiieiirly I do IiL)i e.xpress an audit opinioii oli Il)e view giveii by the aLCI)UlIt). Independent Exydminers, Statement In the course of my examination. no matter has come to my attention whi¢h 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 Regul&tion 4 of the 2006 Accounts Regulations (&s amended), and to prcpare accounts which aiLord with the accounting record5 ond comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounls to be reached. Jonathan N Innes FCCA Managing Dwecior Innes and Partners Limiled Chartered Certified Accountsnts 9 Ardross Street Inverness IV3 5NN Date.. . 2026 l+P Innes & Partnerc Chariered CeftiAed Accouiitants