Pf'g Plains Evangelical Church Report ciiid Fiiianclal Statements Year ended 31st Mcirch 2025 Charity Number SC029054 -PiaLitS- EVANGELICAL CHURCH Plains Evangelical Church Contents of the Flnanclal Statements for the year ended 31st March 2025 Scottlsh Charltles Number- SC029054 l. Légal and adminlstratlvé lriformatlon Includlng Independent Examiner's Report 2 - 3. Report of the trustees 4. Independent Examlners Report 5. Statement of receipts and payments 6. Statement of balances 7. Notes forming part of the financial statements. Plains Evangelical Church Legal and admlnlstratlve Informatlon for the year ended 31st March 2025 Scottlsh Charitles Number- SC029054 Plalns Evangelical Church Scottish Charity Number SC029054 Trustees Margaret Mccracken, Secretary Charles Conaghan, Elder & Treasurer Mark Nelson (Minlster) Prlncipal Office: 201 Main Street, Plains, Airdrie, ML67JQ Page I Plalns Evangellcal Church Report of the Trustees for the year ended 31st March 2025 Scottlsh Charltles Number- SC029054 The trustees submit tlieir annual report and the financial statements for the yéar ended 31st March 2025 Reference and adniinistrative details of the charity, its trustees and advisers The names of the trustees, the offices held by them and the dates they held office are detailed on page l of these financial statements, "Legal and administrative information" Structure, governance and management- The charity is an unincorporated association. It is governed by a constitution. Admission to membership of the church is open to anyone who satisfies the trustees that they agree with the aims and objectives of Plains Evangelical Church as laid out in its constitution. All members are expected to attend regularly and contribute systematically, as the Lord has prospered them, to support His cause. Additionally, members are obliged to become involved in some of the Christian work in connection with the church. Trustees are appointed in accordance with the constitution. Objertives and activities Its principal objectives and activities of the Charity are: The advancement of religion this is expressed through the seven key objectives: l. To glorify God through the preaching of His word 2. To glorify God through making Christ known in every household in the village and seeing people come to faith in Him. 3. To glorify God through identifying the needs in our community and seeking to meet those needs. 4. To glorify God through promoting spiritual growth and discipleship in all our lives. 5. To glorify God through loving, caring and supporting each other and those in the community. 6. To glorify God through identifying and enabling individual gifting and equipping His people to serve Him in the world. 7. To glorify God through being a welcoming, open and accessible church. Achievements Through our weekly Kid's Club, Bookbug, Toddler Group, Men's Breakfast, Ladies Nights, The Drop-in and other ventures, we have served the community over the past year and hope to continue in the coming year. Page 2 Plalns Evangellcal Church Report of the Trustees for the year ended 31st March 2025 Scottlsh Charltles Number- SC029054 Flnanclal revlew During the year to 31st March 2025 Plains Evangelical Church had total receipts of £44 689.86 Payments in connection with the work of the Church in Plains totalled £45 999.32 Donations and Gifts were made to other charitable organisations and individuals as detailed in the Receipts and Payments Account. Overall, Plains Evangelical Church recorded a deficit of -£9 309.46 the year to 31st March 2025. Reserves policy It is the policy of the charity to maintain unrestricted funds at a level which, in the opinion of the trustees, provides sufficient funds to cover management and administration and support costs which arise from time to time. Trustees, responsibilities Laws applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements, giving a true and fair view, the trustees are required to: select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust and which enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible 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 the trustees and signed on their behalf by: Margaret Mccracken (Secretary) on Page 7 below. Page 3. Plains Evangellcal Church Indepéndènt Examlners Report Scottlsh Charltles Number- SC029054 Respective responsibilities of trusteés and exainlnèr The charity's trustees are responsible for the preparation of the accounts in accordance viith the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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. 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 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 the accounts. In the course of my examination, no matter has come to my attention: 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; and to prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: Kamran Ishaq Countify Chartered Certified Accountants 3rd Floor, St Georges Building 5 St Vincent Place Glasgow GI 2DH Page 4. Plalns EvanEellcal Church Recelpts Ind Paymènts Account for yeaf.end 31st Marth 2025 RÉCEIPTS 2025 2024 Offerings - Plate (Box) Gift Ald donations Total Church Giving 10,893.50 16,981.00 27,874.50 10,750.16 15,340.00 26,090.16 Gift Ald Tax Refund Refunds / over Payments FIEC Grant Foundation Scotland Grant Drop-in Gift 5,865.36 8,290.00 1,090.88 8,000.00 1,500.00 1,450.00 200.00 Total Income 44,689.86 35,671.04 PAYMENTS Pastor's Salary Pastor's Expenses Pulpit Supply Heat & Light Annual renewals Building and Fabric Children's, Work Insurance 26,927.16 644.01 2,300.00 2,450.36 653.43 6,019.34 901.79 838.49 3,949.82 1,314.92 26,759.46 1,479.51 1,080.00 5,335.45 540.00 1,009.43 637.07 800.65 3,584.51 1,028.16 251.29 Mission Work Accountancy Miscellaneous Note Total Pa ments 45,999.32 42,505.53 Surplus/(Deficit) (1,309.46) (6,834.49) Page 5. Plains Evangelical Church Statement of Balances at 31st March 2025 2025 2024 Cash at Bank Balance 25,396.81 26,706.27 Reserves Brought Fo￿ard Surplus/(Deficit) Carried FoNard 26,706.27 (1,309.46) 25,396.81 33,540.76 (6,834.49) 26,706.27 Page 6. Plains Evangellcal Church Notes to Recelpts 8nd Payments Atcount for year.end 31st March 2025 Mlsslon Woth Breakdown 2025 Sri-Lanka Appeal £505 + £ 98.50 Hope Explored School's work Fellowship meals Scrip-ture Union Gift Platform 67 MAD Ministries FIEC Mlsslon Work Total Plus Children's work 603.50 107.65 166.93 283.74 880.00 600.00 720.00 588.00 3,949.82 901.79 4,851.61 Page 7.