EAST GATE CHURCH
CHARITY NO: SC030399
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
EAST GATE CHURCH
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report together with the financial statements and the independent examiner’s report for the year ended 31 March 2025.
REFERENCE & ADMINISTRATIVE INFORMATION
Charity Name: East Gate Church Charity No: SC030399 Address: 5 Glenpatrick Road Elderslie Renfrewshire PA5 9AP
Current Trustees during this year end:
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All Trustees held their positions for the full financial year.
Bankers: Santander 13 High Street PAISLEY PA1 2AE Solicitors: Hunter & Robertson 35 High Street PAISLEY PA1 2AG
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TRUSTEES REPORT OF:
EAST GATE CHURCH
REPORT & FINANCIAL STATEMENTS 2025
The trustees have pleasure in presenting their report for the year ended 31[st] March 2025. This report is prepared in accordance with the trust deed & the recommendations of the Statement of Recommended Practice -Accounting & Reporting By Charities & complies with applicable law.
Constitution & objects
The trust, which is a recognized charity in Scotland, is operated under the rules of its trust deed dated November 2000. The management of the trust is the responsibility of the Assembly Council who are elected & co-opted under the terms of the trust deed.
The principle object of the trust is the advancement of the Christian faith by the proclamation & furtherance of the gospel of God concerning His Son, Jesus, the lord, and the preaching & teaching of the Word of God under the auspices of the Assembly in accordance with the Statement of Fundamental Truths (the Statement) as approved by the General Council of the Assemblies of God in Great Britain & Ireland. There have been no changes in objectives since the last annual report.
Financial information & future developments
The net incoming/(outgoing) resources on unrestricted funds, which are the operational reserves of the charity, were £16,728, following a profit in 2024 of £7,099. This brings total reserves to £63,708. The church will continue to carry out its work in line with the constitution outlined above & has no future monetary obligations or responsibilities.
Trustees' responsibilities
Charity law requires the trustees to prepare financial statements for each financial year which show a true & fair view of the state of affairs of the charity & its financial activities for that period. In preparing those financial statements, the trustees are required to:
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Select suitable accounting policies & apply them consistently;
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Make judgements that are reasonable & prudent;
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State whether applicable accounting standards & statements of recommended practices have been followed, subject to any departures disclosed & explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the trust & which enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 & the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the trust & hence for taking reasonable steps for the prevention & detention of fraud & other irregularities.
Risk management
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations & finances of the trust & are satisfied that systems are in place to mitigate the church's exposure to these major risks.
Signed on behalf of the trustees
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5[th] April, 2026
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF
EAST GATE CHURCH
FOR THE YEAR ENDED 31 MARCH 2025
I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 5 to 8.
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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”).
The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply.
It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 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 2006 Regulations.
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 of 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, although the review carried out has been extensive, so I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In connection with my examination there has been no matters that have come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the requirements
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a. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations; and
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b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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 to be reached.
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On 22nd December, 2025
MAAT This is Bluejay Limited @thisisbluejay 54 Kelly Street Greenock PA16 8TR
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EAST GATE CHURCH
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025
| RECEIPTS | Note | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|---|
| Funds | Funds | 31/03/2025 | 31/03/2024 | ||
| Voluntary Receipts: | |||||
| Donations | 15,705 | 17,505 | 2,568 | ||
| Grants | |||||
| Charitable Activities: | |||||
| Tithe& Offerings | 69,845 | 69,845 | 68,054 | ||
| Hall Lets | 3,675 | 3,675 | 6,370 | ||
| Gift Aid | 2,966 | 2,966 | 2,123 | ||
| Miscellaneous | 204 | 204 | 259 | ||
| TotalReceipts | 92,396 | 92,396 | 79,374 |
| PAYMENTS | Note | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|---|
| Funds | Funds | 31/03/2025 | 31/03/2024 | ||
| Cost ofCharitable Activities | 2 | 75,668 | 75,668 | 72,275 | |
| Purchase ofEquipment | |||||
| Total Payments | 75,668 | 75,668 | 72,275 | ||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 31/03/2025 | 31/03/2024 | ||
| Surplus/(Deficit) | 16,728 | 16,728 | 7,099 |
The notes on pages 6 and 7 form an integral part of these accounts.
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EAST GATE CHURCH
STATEMENT OF BALANCES AT 31 MARCH 2025
| FUNDS RECONCILIATION | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| Funds | Funds | 31/03/2025 | 31/03/2024 | |
| Opening Cash at Bank & in Hand | 46,949 | 46,949 | 39,850 | |
| Surplus/ (Deficit) | 16,728 | 16.728 | 7,099 | |
| PriorYear adjustment | 31 | 31 | ||
| ClosingCashatBank&inHand | 63,708 | 63,708 | 46,949 |
| BANK&CASH BALANCES | Total | Total |
|---|---|---|
| 31/03/2025 | 31/03/2024 | |
| Bank | 61,390 | 44,597 |
| Cash in Hand | 586 | 620 |
| Rays ofHope | 1,681 | 1,681 |
| Creditors | 50 | 50 |
| Total | 63,708 | 46,949 |
| OTHERASSETS | Total | Total |
|---|---|---|
| 31/03/2025 | 31/03/2024 | |
| EquipmentatCost | 5,418 | 5,418 |
The notes on pages 6 and 7 form an integral part of these accounts.
Approved by the Trustees on and signed on their behalf by:
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EAST GATE CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
1 BASIS OF ACCOUNTING
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The church has taken advantage of exemption in Financial Reporting Standard Number | from the requirement to produce a cash flow statement on the grounds that it qualifies as a charity.
2. COST OF CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 31/03/2025 | 31/03/2024 | |
| Church running costs | 66,606 | 66,606 | 65,570 | |
| Lunch Clubs & Expenses | 781 | 781 | 2,324 | |
| Travel Expenses | ||||
| Management& OtherAdmin fees | 8,281 | 8,281 | 4,381 | |
| Grant&Donations |
Total
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75,668 75,668 72,275
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