ST COMBS COMMUNITY CHURCH REPORT AND FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2024 Ch•rlty Numb•r SC036619 LEIPER & SUMMERS CFLARTERED AcCOU￿ANTs & BUSINESS PL)VISC>RS 4 CHARLOTTE STREET FIiASER8URGH AB43 9JE ST COM88 COMMUNifY CHURCH COMTEwfs PAGE YEAR ENDED 30JUNE 2024 Page Report of Tru81 Independonl Exarninern Rewl Rec6ipl6 and Payments Account Stat8ment of Balance• Not08 to the Account$ ST COMBS COMMUNITY CHURCH REPORT OF ThE TRUSTEES YEAR ENDED 30 JUNE 2024 tru$tee8 pr660nt Ihelr annual reF￿ and ftt)and81 Ststen￿ts of the ctharity kn the y¢ar ¢wthJ 30 thin• 2024. The fmancial Stat￿n¢￿ts have been prtspared In a¢¢tyd8rKe Ihe aeeaufttWl9 poI*ic¥ set out in nots I to Ihè ace£)unts corlytywth the chants.￿ and Trustee Invesknonl IS¢oifandl Acl 2005, the chart￿•8 Acownt8 ISe(*landl Regulab)ns 2(Th18s amen(18dl and AccThJntilg and Rwthg by Charit*s. StslerTwI 0fReC￿mme[￿l•d Pr¥thce app￿￿￿0 to chanb85 preparkng th8 accounts in a¢cLrfdanre YAth the Finana81 Reporbng Sknjard applcabl8 kn tha UK ￿K1 RgpUbl￿ of Ireknd blished 18th Juty 2014. s￿111¥h Cth•rlty Numb•r SC035619 CurreTrt Appnlntm•nts Trustee Ch4rp8r8on Tw8tet Secrntsry TIu8tsè Treasurer Tiu$l¢o Trusta• Cont•ct AddrM• 2 Sl¥)re Strwt calrTrb￿g Fras8rtJurgh A832 8YL Independènt Ex3m'nor Chartered A¢xountant8 & Business Ad¥isors 4 Ch8rt0tté Stro81 Frasethrgh A843 9JE R•crultmoni and Appolnty•nt of Tru•t• Al ollhe oluth'$ trustees we appointed by the mernbers anThJal genw•l n￿￿rffj. Page 1 ST COMB8 COMIIUNITY CHURCH REPORT OF THE TRIJSTEES Icortlrn YEAR ENDED 30 JUNE 2024 Charitabl• Purposes l)Jr purposes, as recorded in ow ccnstitution, are to •sta￿lSh the Kingdom ol God. as lald do￿ in thg Biblg {(Jd and New TeSlam￿ts). •n¢J other SLth etsrit*le purrxtses as sho11 further the attainment oftha abovg. Actmllu arKI AchI•V•m￿ TN8 year ￿ have conun￿￿ to e5tabli$h Communty Church In the ￿lIage of St Combs. We are now in our 23rd ytar *ith a small gffJup of Comr￿tted attenders at our Sunday mryrlng ¥ervlGes and kty activ￿.*8. Our volunteers are the a8 L951 year. We continue our prtmary school ¢hildren'# dub-Road lQds Club" ￿ Friday nthts. ￿*th around 25 kid¥ regularfy attending. We continue to pursue our 41m8 and objeeti4a$. 8nd churth vi54on lo tr￿COmE a Ctynmunity that thct¥ the conwnunty showing GtrJ'$ lov6". arrfj OLf miss￿n lo r•ath out. Overcom￿ lrfe's wue8, advan¢e Gcé's klngdom. make (*Scipl￿, 8er¥rf. R8ur¥• Poll¢y A8 a resutt of the defi¢il of £2,75712023 . £3.2801 for iho year. the churth held Lmstrlcted furK18 of £1,24512023- £4,002> al lh¢ yg4r ¢nd. Pago 2 3T COMBS COMMUNITY CHURCH REPORT OF THE TRUSTEES IcortlrKMd) YEAR ENDED 30 JUNE 2024 Tn¥t•••' rn•ponslbllltl•• In r•l•tlon to Ih•ffMKW •t*•m• The chamty trustees ar• respo￿lts1O for prnp8rkng 8 an￿81 iewt and fln•￿al slatements In accordance wtth apE1b￿￿e Iw* Vnlknj Accwntlng StaThJard8 Iunlted Kin9dom G&txrallyAca>thi A(%¢untiig Prn¢tic•l. Tha law •ppli¢aL46 to th•riti* in Scd8r#l rwuw88 tho charity trLAi••s to fin•￿1 slats￿t¥ for wthkh ol tho slato d th8 Aff￿r3 d tho chbtlty tha irthming resources and appli¢*¥) of r6soJrw, of th& rxrty forltst wrtrxl. In prepjrlng th8 finanrjal 8tatem8nl8. ts trLtho8 ar• requlr•d try. ' 881•¢¢ •Lltabh acrnunling aFPty th?m t¥￿￿￿1￿, ' obsoNg tho mothod$ sxlndF406 In th• •pWcalo CharfUo8 SORP; ' m8k• lufyJwnmt$ and w￿VrAteS that arn r•4•0nabh prthJ•n(' ' stats applie#i4• 8tsftd8￿ bwn fr4kA¥ed. gut** to ony ffl8tert81 dopartLKg8 dlsdowl •ThJ exsYalr*d In th• flnoftcJ* tsfyThnts', ' prepar• the flnanclal 81¥lfThnts ￿ tho golry conr*m b•sl8 uvloss It bl Inapwcyl•l• to pr95um• th81 tho thar#y ￿11 In tths Th• truathos are r•spon$i￿O for k•O￿nI wJp•r ￿￿nting rnrthdg that diJdo88 ¥*ith asonable 8c¢urw 81 8ny tim• Iha flnan¢aal oltho ch•rlty and to Ihem to •n8ure that the fmnciBI st8t•mgnts com￿Y thg Clwitm aThJ Trust￿ ln￿8￿n9nt (Scol0￿1> A¢1 8nd thè Charftkrys RegLlalKJn8 {Scotl•rw11 Rep￿tt￿ 2{￿ la8 amwbjodl. Thoy aro d80 I￿ponsible for salwJu8rd*ig 88tets of the L*grlty •rKI h•)¢e rn8wwbL* 81•p8 for thg Approv￿ by tho trtAt￿8 8Thfj8￿•d on th8ir bohdfr. Ii-c)3- 25 rus ST COMBS COMMUNITY CHURCH INDEPENDENT EXAMINERS REPORT YEAR ENDED 30JUNE 2024 Indop•nd•nt Examln•r• R•port to Th• Tr￿¥10•￿ of 8t C(Mnbs Communlty Church I on the accounts of the dwrty for the year e[KI￿1 30 June 2024 which are Set (xrt on pages fN8 six. R•8pectfv• R•I￿nsIbIlI1￿ of TnMt••8 and E¥amlft•r Th8 charitys tru8to88 are re8ponSi)￿ forthe preparntion ofthe acuunts tn ￿e0rd8￿0 ￿th th& lems of the Chafitw and Tru8tee Investment {SCOt￿nd) Act 2￿5 and the charit￿ Acts)unt8 IScotlanLII Regulation8 20C6 las amended). ehty trustees cfjn8￿r that the audit requirwnent of Rggulalion 1011) Idl ol the 2C4)6 Accounts reg[￿at￿)n$ lkns not appty. It 1$ my responsibilty to examine the account8 a8 rquired undw section 44(1) Ic) of the Act and to 8tate wtheth part￿Ul* matlern hovo com• to my attanlion. Basls ol Ind•p•nd•nt Ex4mln•rf8 Sla¢•m•nt My eX￿ninat￿)n 18 carned out in accord￿ ￿1th R•gulaliM 11 OfIt￿ Charitiè8 Accounts IScolLqndl Regulgth'on8 20C6 la8 aménd¢dl. An examinatK*n includas a reviow of the Ker￿ntIng reccrd8 k8pl by eharity a ccmp8nson of the xcounts Present￿ wrth those r￿OrdS. It al80 includej u)nsKler8tion of any unusual rtom$ or disdosuies in the accounts, and seeks explanation8 from the trust885 conceming any suth matt•rn. The pl(￿￿j￿re5 undertaken do not provide 41 the evidence that ￿tsId be wuired in an a￿111. and conwuènty I do not oxprg88 an audit oplnion on the grrfen by the accounts. Ind•p•ndent Examlnetrs Staten￿nI In the cwr8e of my examlnaiL)n, no matter has com8 to my 8ttenlion,' 11 whKh gbve¥ me ree80nable cause to belthe that in any material resp￿1 the requlremenl$.' ' lo keep acC(￿ntIng re¢or