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2025-06-30-accounts

Trustee’s Report: 2024-25

Due to health issues during 2024-25

were unable to visit Kenya through that period.

However, it has always been our objective that the Pastors and people we work with in Kenya would be able to take responsibility and operate the programs themselves should we not be able to visit. It has been a great encouragement to see this happen and we are pleased to report that the work we have been directed to has continued in our absence.

During the year we achieved the following:

Future plans

Our plans for the next 12 months, subject to funding, are:

As a Christian Charity we still look to God for direction and provision for any/all work undertaken in Kenya. We thank all our Trustee’s, sponsors/ donors for their on-going support and prayers as we endeavour to fulfil our God giving calling.

Scottish Charity No. SC035235

Vision Ministries

Trustees’ Report and Financial Statements For the year ended 30 June 2025

Vision Ministries

Contents of the Financial Statements for the year ended 30 June 2025

Page
Report of the Trustees 1
Report of the Independent Examiner 3
Receipts and Payments Account 4
Statement of Balances 5
Notes to the Financial Statements 6

Vision Ministries

Report of the Trustees for the year ended 30 June 2025

The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 30 June 2025.

Registered office

The Old Manse 11 Erngath Road Bo’ness EH51 9DP

Status of Charity and Governing Document

Vision Ministries was registered as a Scottish Charitable Incorporated Organisation on 14 June 2021. It has been a registered charity since 5 March 2004, previously being incorporated as a charitable company (company number SC262180). The charity registration number is SC035235.

Trustees and Office Bearers

Management of the charity remains with the Trustees. The constitution requires a minimum of 3 trustees and a maximum of 6 to serve at any time.

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

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At each AGM, all charity trustees retire from office and are eligible for reappointment. The Board can appoint new trustees at any time.

Objectives

The Charity’s purpose, as laid out in its governing document, is ‘to advance the Christian religion and education generally and relieve poverty in particular among children in Kenya’. It does this by providing funding to Pastors and NGOs in Kenya through partners primarily in the UK, but also internationally, enabling children to be educated, churches and classrooms to be built and humanitarian programmes to be established.

Activities and achievements

Due to health issues during 2024-25, Barbara and Fran were unable to visit Kenya in the year. However, it has always been our objective that the Pastors and people we work with in Kenya would be able to take responsibility and operate the programs themselves should we not be in a position to visit. It has been a great encouragement to see this happen and we are pleased to report that the work we have been directed to has continued in our absence.

During the year we achieved the following:

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Vision Ministries

Report of the Trustees for the year ended 30 June 2025

Activities and achievements (continued)

Future plans

Our plans for the next 12 months, subject to funding, are:

As a Christian Charity we still look to God for direction and provision for any/all work undertaken in Kenya. We thank all our Trustee’s sponsors/donors for their on-going support and prayers as we endeavour to fulfil our God-given calling.

Financial review

Results for the year

The financial statements for the year are set out on pages 4 to 7. The Receipts and Payments Account on page 4 reflects a surplus for the year of £6,869 (2024: surplus of £2,224). Total reserves, including restricted funds, amounted to £12,034 (2024: £5,165).

Reserves policy

The Trustees have agreed that there is no requirement to hold a sum in reserves as funding payments are only made where there are sufficient funds available to pay them. The balance in the general fund will be restored to positive again early in the new financial year.

Thanks

The Trustees are grateful for the financial support of individual donors, churches and other funders who provided us with funding during the year and for their volunteer who provides support with the administration of the Charity.

The accounts were approved by the Trustees on 14 October 2025 and signed on their behalf by:

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Vision Ministries

Report of the Independent Examiner to the Trustees for the year ended 30 June 2025

I report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 4 to 7.

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.

Director Cornerstone Accounting

11 Erngath Road Bo’ness EH51 9DP

Date: 14 October 2025

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Vision Ministries

Receipts and Payments Account

For the year ended 30 June 2025

Receipts
Donations - individuals
Donations - churches
Donations - schools
Gift aid on donations
Total receipts
Payments
Grants paid
Grant administration
Motor and travel costs
Telephone and broadband
Stationery, printing and postage
Bank charges
Sundry expenses
Independent examiner's costs:
Accounts and independent examination
Registered office address
Tax return
Total payments
Surplus/(deficit) for the year before transfers
Transfers between funds
Surplus/(deficit) for the year after transfers
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
2025
funds
funds
Total
£
£
£
6,224
14,858
21,082
140
7,742
7,882
-
-
-
1,770
-
1,770
8,134
22,600
30,734
-
20,643
20,643
-
-
-
717
-
717
521
-
521
1,082
-
1,082
158
-
158
215
-
215
360
-
360
72
-
72
72
-
72
3,222
20,643
23,865
4,912
1,957
6,869
(5,073)
5,073
-
(161)
7,030
6,869
(116)
5,281
5,165
(277)
12,311
12,034
Unrestricted
Restricted
2024
funds
funds
Total
£
£
£
10,251
10,117
20,368
500
2,341
2,841
-
1,180
1,180
2,248
-
2,248
12,999
13,638
26,637
-
19,146
19,146
163
-
163
-
2,748
2,748
763
-
763
548
-
548
540
-
540
105
-
105
300
-
300
-
-
-
100
-
100
2,519
21,894
24,413
10,480
(8,256)
2,224
(9,474)
9,474
-
1,006
1,218
2,224
(1,122)
4,063
2,941
(116)
5,281
5,165

The notes on pages 6 to 7 form part of these financial statements.

Page 4

Vision Ministries

Statement of Balances

As at 30 June 2025

Notes
Opening
Surplus
Closing
balance
for year
balance
£
£
£
Cash at bank and in hand
Current account
5,165
6,869
12,034
Total cash at bank and in hand
5,165
6,869
12,034
Represented by:
Unrestricted fund
2
General fund
(277)
(277)
Restricted funds
3
Medical and water fund
1,360
Education fund
159
Pastoral fund
-
Travel fund
3,716
Projects fund
7,076
12,311
Total funds
12,034
Statement of assets at 30 June
2025
£
Gift aid due
2,124
2,124
Statement of liabilities at 30 June
2025
£
Accounting and independent examination fees
360
360
2025
Opening
Surplus
Closing
balance
for year
balance
£
£
£
2,941
2,224
5,165
2,941
2,224
5,165
(116)
(116)
1,276
-
-
921
3,084
5,281
5,165
2024
£
1,769
1,769
2024
£
450
450
2024

The financial statements on pages 4 to 7 were approved by the Trustees on 14 October 2025 and signed on their behalf by the undernoted:

Barbara Edmondson

Barbara Edmondson

Trustee

The notes on pages 6 to 7 form part of these financial statements.

Page 5

Vision Ministries

Notes to the financial statements

For the year ended 30 June 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 5, 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. Unrestricted funds

General fund
Total unrestricted funds
Balance at
01.07.24
£
(116)
(116)
Receipts
£
8,134
8,134
Payments
£
(3,222)
(3,222)
Transfers
£
(5,073)
(5,073)
Balance at
30.06.25
£
(277)
(277)

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.

3. Restricted funds

Medical and water fund
Education fund
Pastoral fund
Travel fund
Projects fund
Total restricted funds
Balance at
01.07.24
£
1,276
-
-
921
3,084
5,281
Receipts
£
1,149
5,293
4,505
2,795
8,858
22,600
Payments
£
(1,065)
(5,134)
(9,578)
-
(4,866)
(20,643)
Transfers
£
-
-
5,073
-
-
5,073
Balance at
30.06.25
£
1,360
159
-
3,716
7,076
12,311

Explanation of funds

The Medical and water fund represents sponsorship funds received towards the provision of medical care and water purification in the community.

The Education fund represents sponsorship funds received towards the provision of education in the community.

The Pastoral fund represents sponsorship funds received towards discretionary needs of the local pastors' communities.

The Travel fund represents sponsorship funds received towards trustee costs of travel to/within Kenya.

The Projects fund represents funds received towards specific one-off building and technical projects. These are listed in the trustees report.

Page 6

Vision Ministries

Notes to the financial statements

For the year ended 30 June 2025

4. Trustee and related party remuneration and expenses

There was no remuneration paid to any of the Trustees or their related parties during the year ending 30 June 2025 (2024: nil).

Expenses of £860 (2024: £940) were reimbursed to 2 of the Trustees in the year relating to costs incurred on behalf of the Charity on stationery, postage, small equipment purchases and telephone calls.

Donations of £3,533 (2024: £2,266) were made to the Charity by trustees and their related parties in the year.

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