NEW LIFE CHRISTIAN FELLOWSHIP
C/O 31 MARTIN BRAE
LIVINGSTON
EH54 6UT
Scottish Registered Charity: SC030319
STATEMENT OF ACCOUNT
AND
INDEPENDENT EXAMINATION REPORT FOR THE YEAR ENDED 31[st] MARCH 2024
Accountancy & Taxation Services 25 Ellicombe Close Minehead Somerset TA24 6DQ
Independent Examiner’s Report on the Accounts
Receipts and Payments Accounts
Report to the trustees/members of New Life Christian Fellowship
Registered Charity Number SC030319
On the accounts for the year ended 31[st] March 2024
Set out on the following pages
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) 2005 Act 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 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 report
My examination was 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 seeking 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 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
-
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 accounts which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts Regulations
Have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
Date: 30 April 2024
Accountancy & Taxation Services 25 Ellicombe Close, Minehead, Somerset. TA24 6DQ
Independent Examiners Report to the Trustees and Church Council
Introduction
Thank you for submitting the accounts for independent examination. They have been well maintained and the treasurer and others responsible are to be commended for their hard work. Therefore I will keep my comments to a minimum.
Signing of Accounts
I shall be obliged if you will please forward a copy of the signature page for my records after the accounts have been signed by a representative appointed by the Trustees and Church Council. A spare copy is enclosed.
Conclusion
There are no other matters I feel need to be brought to your attention.
Please do not hesitate to contact me for further clarification or for further assistance.
Date: 30 April 2024
NEW LIFE CHRISTIAN FELLOWSHIP
REPORT OF THE TRUSTEES AND CHURCH COUNCIL FOR THE YEAR ENDED 31[ST ] MARCH 2024
ACTIVITIES REVIEW
The financial results are set out in the enclosed accounts.
The principal activity throughout the year under review was that of the advancement of the Christian faith and the extension of the Kingdom of God.
TRUSTEES & CHURCH COUNCIL MEMBERS
The trustees and church council during the year were as follows:
STATEMENT
We certify that the books, vouchers and information produced to enable the independent examination of our accounts to be conducted contain a full and correct record of our financial transactions and activities to the best of our knowledge and belief.
SIGNED ON BEHALF OF THE TRUSTEES OR CHURCH COUNCIL
Please print name:
Date:
New Life Christian Fellowship Broxburn Statement of Financial Activities
For the period from 01 April 2023 to 31 March 2024
| Unrestricted | Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |
| Income and endowments from: | |||||
| Donations and legacies | 52,521.80 | - | - | 52,521.80 | 43,532.70 |
| Other trading activities | - | - | - | - | - |
| Investments | - | - | - | - | - |
| Income from charitable activities | - | - | - | - | - |
| Other income | - | - | - | - | 15.00 |
| Total income | 52,521.80 | - | - | 52,521.80 | 43,547.70 |
| Expenditure on: | |||||
| Raising funds | - | - | - | - | - |
| Expenditure on charitable activities | 44,786.53 | - | - | 44,786.53 | 39,087.64 |
| Other expenditure | 15.00 | - | - | 15.00 | - |
| Total expenditure | 44,801.53 | - | - | 44,801.53 | 39,087.64 |
| Net income / (expenditure) resources before transfer | 7,720.27 | - | - | 7,720.27 | 4,460.06 |
| Transfers: | |||||
| Gross transfers between funds - in | - | - | - | - | - |
| Gross transfers between funds - out | - | - | - | - | - |
| Other recognised gains / losses | |||||
| Gains/losses on investment assets | - | - | - | - | - |
| Gains on revaluation,fixed assets,charity's own use | - | - | - | - | - |
| Net movement in funds | 7,720.27 | - | - | 7,720.27 | 4,460.06 |
| Reconciliation of funds | |||||
| Total funds brought forward | 139,867.39 | - | - | 139,867.39 | 135,407.33 |
| Total funds carried forward | 147,587.66 | - | - | 147,587.66 | 139,867.39 |
(19 April 2024 1:20 pm) Page 1 of 1
New Life Christian Fellowship Broxburn
Balance Sheet detailed
Fixed assets
Current assets
Liabilities
Reserves
| As at 31/03/2024 As at 31/03/2023 |
|
|---|---|
| 8900: Church Premises Total Fixed assets 9001: RBS Treasurers Account 9002: Kingdom Bank Savings 9003: Bank Of Scotland Current Account Total Current assets 6699: Agency collections Total Liabilities Net Asset surplus (deficit) Excess/(deficit) to date Z01: Starting balances Total Reserves |
- - |
| - - - - 96,629.03 96,629.03 50,958.63 43,238.36 |
|
| 147,587.66 139,867.39 - - |
|
| - - |
|
| 147,587.66 139,867.39 |
|
| 7,720.27 4,460.06 139,867.39 135,407.33 |
|
| 147,587.66 139,867.39 |
| Represented by Funds | ||
|---|---|---|
| General (Unrestricted) | 24,443.22 | 16,522.95 |
| Designated | 123,144.44 | 123,344.44 |
| Restricted | - | - |
| Total | 147,587.66 | 139,867.39 |
(19 April 2024 1:20 pm) Page 1 of 1
New Life Christian Fellowship Broxburn – Trustees’ Report 2024/25
During the financial year 2024/25, the church was overseen by the Assembly Council, comprising
The church’s teaching continues to be founded on Biblical principles drawn from both the Old and New Testaments. Our aim is to cultivate a warm, welcoming environment characterised by love, acceptance, and genuine care. We seek to put these values into practice by demonstrating God’s love in our interactions with others.
New Life Christian Fellowship continues to make use of the excellent facilities at Strathbrock Community Centre in Broxburn, West Lothian, for our Sunday meetings, and we are grateful for the positive working relationship we enjoy with the Centre’s staff. An online option for Sunday services is also available via the Zoom platform.
Church attendance increased during 2024/25, and the financial position strengthened, resulting in a surplus of £15,570.79. We anticipate continued growth and expect to sustain a surplus as in previous years. Total unrestricted funds at the end of the financial year stood at £163,158.45. The main source of income remained the regular offerings of church members, while the principal areas of expenditure were salaries, missionary giving, and hall rental.
Our mission remains unchanged: to demonstrate the love of God as revealed through the Gospel of Jesus Christ, encouraging people to encounter this love for themselves and to become followers of Christ.
(on behalf of the Assembly Council) December 2025