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2025-03-31-accounts

Scottish Charity No. SC026966

All Nations Christian Fellowship

Trustees’ Report and Financial Statements For the year ended 31 March 2025

All Nations Christian Fellowship

Contents of the Financial Statements for the year ended 31 March 2025

Page
Report of the Trustees 1
Report of the Independent Examiner 5
Receipts and Payments Account 6
Statement of Balances 7
Notes to the Financial Statements 8

All Nations Christian Fellowship

Report of the Trustees for the year ended 31 March 2025

The Trustees are pleased to present their report together with the financial statements of the Church for the year ended 31 March 2025.

Principal office Bankers 1c Oxgangs Avenue Royal Bank of Scotland Edinburgh 206 Bruntsfield Place EH13 9JA Edinburgh EH10 4DF

Status of Charity and Governing Document

All Nations Christian Fellowship (‘the Church’ or ‘ANCF’) was registered as an unincorporated charity on 19 August 1997. The charity registration number is SC026966.

Objectives

The Charity’s purpose, as laid out in its governing document, is ‘to advance the Christian religion by establishing the Kingdom of God as laid down in the Bible (both Old and New Testaments)’. Our vision is to live out our faith in Jesus Christ in such a way that radically and powerfully transforms every part of our lives, as well as the people our lives affect. We are committed to sharing the Good News of God’s love in Jesus to all nations in the power of His Holy Spirit.

Every believer is a minister. Our desire is to get every member equipped for and released into the ministry God has for them. This may be by serving soup to the homeless, leading a Bible study, mowing someone’s lawn. We minister when we share with others the love of God in practical and spiritual ways.

Trustees and Office Bearers

Management of the Church remains with the Assembly Elders who are the Trustees. The constitution requires a minimum of 3 trustees to serve at any time.

The Trustees who served during the year and to the date of this report are:

The Assembly Eldership met formally 4 times in the year, but further informal discussions occurred after Sunday services where at least 3 Elders were present. These discussions were immediately shared with other Elders not present through a Messenger Group and decisions only made when agreed by all Elders. The Elders deal with the appointment of Ministers, Elders, Deacons or others to oversee, serve and work in and for the Assembly whether on a paid or unpaid basis. The recruitment, appointment and training of new Elders is carried out by serving Assembly Elders.

Holding Trustees are appointed for the purpose of holding the land and buildings of the Assembly. The title deeds for the church building at 1c Oxgangs Avenue are held by the current trustees.

Activities and achievements

Overview

This past year has been very similar in many ways to the previous, as we were without a pastor for most of it and it has again been full of challenges and joys. Over the past year we have again had wonderful support from retired AOG .

On 29 March 2025, went to be with His Lord and Saviour in Glory. He was very much loved and respected by his ANCF church family and is sorely missed. Though retired, he continued ministering to the end of his life and was in fact due to preach at ANCF on the day he had to be taken to the Edinburgh Royal Infirmary Hospital, just days before he died.

Page 1

All Nations Christian Fellowship Report of the Trustees for the year ended 31 March 2025 Actlvltles and achlevements Icontlnued) Overvlew (contlnuedj In his final year of ministry, helped support our brother in Christ. service and all the church family rallied round helping the family. is very missed. had thejoy of dedicating four little ones: on l December 2024, }and an and then on 2 February 2025, tha. We were delighted to pray over these children and look forward to seeing them grow more in their understanding of Jesus and accepting Him as Lord for themselves. Regular church life continued with Monday night prayer meetings on Zoom. The Youth meetings continued throughout the year on Fridays and Sunday school has been every Sunday except Fellowship Meal Sundays, the last Sunday of each month. There is also a weekly home group meeting on Zoom, led by the Filipinos but open to all. Also to be noted was the success of our annual Christmas Party and a special mention goes to the church youth fellowship, who brilliantly wrote and performed for the nativity service. The annual Christmas collection for Oxgangs Primary School raised £120, with which we bought Asda vouchers for school staff to distribute as they saw fit. As Elders we have continued in our roles.. coordinated visiting speakers and is involved in general admin of the church,. oversees the finances, pays bills, and is also involved in general admin as well as overseeing tech support,. oversees the deacons,. oversees the youth work and is involved in the music ministry,. has preached and led worship; an has taken turn in leading services. took his funeral The commitment and dedication shown by the elders, deacons, music team, preachers and all, in this very special church family, during another year wrthout a pastor, has been remarkable. God has sustained us for His purposes in this community. Sunday School We had 2-5 regular attendees this year with 3 teachers of children, with different ages ranging from nursery to P7 years old. We use lessons from the Bible Engagement Projects (from Listen Kids) which help the children understand the entire story of the Bible by journeying from the book of Genesis to Revelation. Our time is spent in opening prayer, ice breaker, learning new songs, reading the bible, studying and watching videos about the topic, and the children sharing their experiences of how Jesus is present in their lives. Youth Ministry This year has been an incredible journey of farth, growth, and fellowship. Despite challenges, our youth have shown great commitment to serving God and having zeal and love for Christ. Our mission is to lead young people to a growing relationship with Jesus Christ and equip them to impact their world for Him. We have 9 regular members, not including visiting youth. It is just a small group Our highlights this year were- Spiritual growth- including bible studies, testimonies, and the youth stepping up to lead Sunday worship. Fellowship and Events: The nativrty play was organised and performed by the youth. The youth went to Braehead Arena in Glasgow to join The Send UK that included worship, teaching and commissioning. The Friday youth fellowship meets in the church and has included thisyear Bibletrivia, quiz night, movie night, and bowling. They also attend Scripture Union events like Magnitude worship nights, held in Central Church, Spotlight held in Cornerstone Church and Equip held in Elim Church. Page 2

All Nations Christian Fellowship

Report of the Trustees for the year ended 31 March 2025

Activities and achievements (continued)

Deacons

The Deacons are grateful of another fruitful year of the service to the Lord and to our congregation. Our goals have remained consistent: to support the pastor, strengthen the congregation and extend the love of Christ through acts of care, compassion and stewardship.

This summary provides an overview of our activities, ministry and highlights and outreach plans for the coming year.

Prayer

Through united prayer, we have experienced the transformative power of faith in action.

We hold virtual weekly prayer meetings every Monday at 8pm. Starting in October 2024, we added a monthly in-person gathering at the church building. Additionally, we maintain active Facebook and Messenger prayer groups where members and global partners intercede for specific needs, challenges, and blessings affecting our congregation, local community, and the world.

Some highlights or our prayers this year are:

As we reflect on this season of corporate prayer, we stand in awe of God’s faithfulness, mercy, and grace. Our cries have not gone unanswered. We remain steadfast in prayer, trusting His timing and sovereign plan. We continue to pray that our collective intercession bear lasting fruit—for the strengthening of our church, the advancement of His kingdom, and the glory of His name.

Future plans

Since year-end, on 1 September 2025, , officially became our new pastor. We

look forward to seeing how God will work in and through him and his family in the days ahead. first week was spent in prayer and fasting, encouraging others in church to join him each day to pray. We have a renewed sense of anticipation that God will use his people in ANCF to draw others to Him.

Page 3

All Nations Christian Fellowship

Report of the Trustees for the year ended 31 March 2025

Financial review

Overview

The church’s financial strength rests on faithful and consistent giving. Tithes were the largest contributor, representing 82% of total income. Gift aid added a valuable 16% through effective reclamation on eligible donations.

From April 2024 to March 2025, our church achieved steady financial growth, due to no pastor’s salary being drawn. The largest expenses were for guest speakers and heating and light.

Results for the year

The financial statements for the year are set out on pages 6 to 9. The Receipts and Payments Account on page 6 reflects a surplus for the year of £10,048 (2024: surplus of £13,375). Total reserves, including restricted funds, amounted to £49,845 (2024: £39,797).

Reserves policy

To ensure the continuing operations of the Church, the Trustees have set a reserves policy which aims to hold 3 months of normal running costs at any time. On our current cost base, that policy requires us to hold unrestricted reserves of £5,000. Our actual unrestricted reserves at the year-end of £34,253 met this policy.

Thanks

The Trustees are grateful for the financial support of all our individual donors who provided us with funding during the year and for our volunteers who provide support with the operations and administration of the Church.

The accounts were approved by the Trustees on 2 November 2025 and signed on their behalf by:

Page 4

All Nations Christian Fellowship

Report of the Independent Examiner to the Trustees for the year ended 31 March 2025

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 6 to 9.

Respective responsibilities of Trustees 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 (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) 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 unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning 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 the view given by the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Cornerstone Accounting

11 Erngath Road Bo’ness EH51 9DP

Date: 25 November 2025

Page 5

All Nations Christian Fellowship

Receipts and Payments Account

For the year ended 31 March 2025

Notes
Receipts
Donations
Gift aid on donations
Bank interest
Other income
Total receipts
Payments
Speaker costs
Youth expenses
Event costs
Catering costs
Special offerings
Heat, light and power
Insurance
Equipment costs
IT costs
Subscriptions and professional fees
Printing, stationery and office costs
Cleaning
Independent examination
Other expenses
Total payments
Surplus/(deficit) for the year
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
2025
funds
funds
Total
£
£
£
20,720
145
20,865
4,010
-
4,010
308
-
308
15
-
15
25,053
145
25,198
4,067
-
4,067
220
-
220
484
-
484
510
-
510
3,260
120
3,380
2,586
-
2,586
1,140
-
1,140
1,115
-
1,115
442
-
442
194
-
194
207
-
207
320
-
320
360
-
360
125
-
125
15,030
120
15,150
10,023
25
10,048
24,230
15,567
39,797
34,253
15,592
49,845
Unrestricted
Restricted
2024
funds
funds
Total
£
£
£
21,934
386
22,320
7,234
-
7,234
290
-
290
-
-
-
29,458
386
29,844
4,518
-
4,518
609
-
609
94
-
94
355
-
355
2,935
391
3,326
3,820
-
3,820
1,301
-
1,301
-
-
-
1,230
-
1,230
253
-
253
50
-
50
425
-
425
300
-
300
188
-
188
16,078
391
16,469
13,380
(5)
13,375
10,850
15,572
26,422
24,230
15,572
39,797

The notes on pages 8 to 9 form part of these financial statements.

Page 6

All Nations Christian Fellowship

Statement of Balances

As at 31 March 2025

Notes
Opening
Surplus
Closing
balance
for year
balance
£
£
£
Cash at bank and in hand
Current accounts
39,797
10,048
49,845
Total cash at bank and in hand
39,797
10,048
49,845
Represented by:
Unrestricted fund
General fund
3
34,253
34,253
Restricted funds
Building fund
4
15,592
Special collections fund
4
-
15,592
Total funds
49,845
Statement of assets
2025
£
Church (at cost)
25,000
Gift aid due
909
Church anniversary deposit paid
120
26,029
Statement of liabilities
2025
£
Accounting and independent examination fees
360
360
2025
Opening
Surplus
Closing
balance
for year
balance
£
£
£
26,422
13,375
39,797
26,422
13,375
39,797
24,230
24,230
15,567
-
15,567
39,797
2024
£
25,000
951
-
25,951
2024
£
300
300
2024

The financial statements on pages 6 to 9 were approved by the Trustees on 2 November 2025 and signed on their behalf by the undernoted:

The notes on pages 8 to 9 form part of these financial statements.

Page 7

All Nations Christian Fellowship

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies

Accounting convention

The financial statements have been prepared under the historical cost convention, on a receipts and payments basis and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).

Receipts and Payments Account

For the purpose of the Receipts and Payments account as shown on page 4, funds are defined as

Unrestricted funds comprise donations, grants and other income received for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.

2. Special offerings

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |£|£| |Organisations| |World Christian Missionaries ( for Sefton Village Church in the Philippines)|1,200|1,200| |Scripture Union|960|960| |Assemblies of God|600|675| |Oxgangs Primary School|120|391| |Barnabas Aid|-|100|

----- End of picture text -----

Individuals

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Pastor Sahayadhas - compassion gift to cover travel costs to India|500|-| |3,380|3,326| |3. Unrestricted funds| |Balance at|Balance at| |01.04.24|Receipts|Payments|Transfers|31.3.25| |£|£|£|£|£| |General fund|24,230|25,053|(15,030)|-|34,253| |Total unrestricted funds|24,230|25,053|(15,030)|-|34,253|

----- End of picture text -----

3. Unrestricted funds

Explanation of funds

The General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.

Page 8

All Nations Christian Fellowship Notes to the financial statements For the year ended 31 March 2025 Restricted funds Balance at 01.04.24 Balance at 31.3.25 Receipts Payments Transfers Building fund Special collections fund 15,567 25 120 15.592 (120) Total restrlcted funds 15.567 145 (120) 15.592 Explanotlon offunds The Buildingfvnds were raised by church members and are being kept for use in improvements of the building as required and in the hope that we can revisit building a new building in the future, at some point. The Special Collections fvnd represents monies collected from the congregation on behalf of another charity or organisation then paid directly to that organisation. 5. Trustee and related party remuneration and expenses There were no remuneration paid to any of the Trustees during the year (2024-. nil). received a gift of £500 towards his travel costs to India for personal compassion reasons. £15 was spent on refreshments for a trustees meeting. Other expenses paid related to the direct reimbursement of purchases made on behalf of the church. who is a member of the church preaching during the year an received £800 for , received £200. Page 9