NEW DESTINY TRUST Chari Number SC037359 TRUSTEES REPORT RECEIPTS AND PAYMENTS ACCOUNT STATEMENT OF BALANCES Year Ended 31st March 2025 Address New Destiny Ttust UK, 48 Silver Birch Drive, Lenzie, G66 5BS Bankers Royal Bank of Scotland
NEW DESTINY TRUST SC037359
Trustees Annual Report
For the year ended 31st March 2025
The Trustees have pleasure in presenting their report together with the financial statement and the Independent Examiner's report for the year ended 31[st] March 2025.
Reference and Administration Information
Charity Name - New Destiny Trust
Charity Number - SC037359
Address – 48 Silver Birch Drive, Lenzie, G66 5BS
Structure and Governance
Constitution
The Charity is an unincorporated charity registered with OSCR as a registered Scottish Charity.
Trustees
The charity currently operates with five trustees and this group administers the activity of the charity. On 3[rd] April 2025, resigned as a Trustee and a replacement for him is being sought. is acting Chairman.
The trustees met at times during the year to fulfil the demands of the charity.
The trustees have agreed to continue with five trustees on the board in the meantime and will review this regularly.
Charitable Purposes
The Charity continues to operate in line with its exclusively charitable objectives and purpose which are: -
To relieve poverty-stricken people in Brazil and elsewhere in the world by the establishment of caring community projects founded on Christian principles and in furtherance of the Christian Faith, including the following:
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a) To provide food for the hungry, medicine for the sick and education for the uneducated;
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b) To assist in the provision of food programmes and farming projects and to assist in the building of schools, residential centres and hospitals; and
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c) To encourage the development of indigenous crafts, trade and industry
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NEW DESTINY TRUST SC037359
Achievements over last year and future plans
Funds continue to be raised primarily for the ongoing operational expenses of the New Destiny Adventure Centre in Brazil as well as the development of the buildings and facilities on its estate.
During the twelve months covered by this report, the Trustees communicated by phone, email and in person to conduct the business of New Destiny Trust. The major purposes of the Trust are to support the ministry of the New Destiny Adventure Centre in Brazil through fundraising and guidance. It is good to report that over 65 individuals or grant making Trusts continue to support the work.
(Founder and Director of the New Destiny Adventure Centre in Brazil), now living permanently in Scotland, acts as the UK Administrator within her role as the International Director of New Destiny Adventure Centre, Brazil.
, Treasurer since 1[st] April 2023, continues to work with the Chairman to prepare the annual accounts for Independent Examination. Connor Allen also administered the Gift Aid Scheme.
All the Trustees wish to record their sincere thanks to (resigned as Chairman and as a Trustee on 3rd April 2025) for his support and commitment to New Destiny Trust and the New Destiny Adventure Centre in Brazil.
Financial Review
Our main source of funding comes from gifts and donations from individuals and small Trusts. Gift Aided repayments from HMRC help to boost the funds available for distribution.
Receipts for the year were £93,068 ( £77,182 in 2024) and Payments amounted to £85,833 (£94,268 in 2024).
The current balance of restricted funds of £nil at 31/3/2025 (2024: £nil). Unrestricted Funds at 31/3/25 were £72,995 (2024: 65,221 ).
All the funds continue to be used to support Christian mission and relief work at the New Destiny Christian Adventure Centre in Brazil.
The Charity operates a 'reserves policy' ensuring as a minimum that the equivalent of 3 months’ worth of the normal monthly expenditure for the operational activity of the New Destiny Adventure Centre in Brazil including staffing support is held within the current account of New Destiny Trust with the Royal Bank of Scotland.
Approved by the Trustees on 12 DECEMBER 2025 and signed on their behalf by: -
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NEW DESTINY TRUST SC037359
Independent Examiner’s Report to the Trustees for the year ended 31 March 2025
I report on the accounts of New Destiny Trust (SCO37359) for the year ended 31 March 2025 which are set out on pages 4 to 6.
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 Trustees Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 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.
Independent Examiner's Statement
In the course of my examination, no matter has 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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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
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations (as amended) have not been met, or
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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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NEW DESTINY TRUST SC037359
RECEIPTS & PAYMENTS ACCOUNT YEAR ENDED 31st March 2025
| RECEIPTS Gift Aid Reclaimed Gift Aided Donations General Donations Legacies Total Receipts PAYMENTS New Destiny Operating Costs MJ Collington support Travel Costs to Brazil Renovation of Casa Grande Alexandre & Lorinda Payment Website Susie Reid support Auto Expenses Bank Charges Total Payments Surplus/(Deficit) for the year* |
Unrestricted Funds 2025 Restricted Funds 2025 Total Funds 2025 Total Funds 2024 £ £ £ £ - - 8,799 39,932 - 39,932 34,392 53,676 - 53,676 33,991 - - - - |
|---|---|
| 93,068 - 93,068 77,182 |
|
| 58,318 - 58,318 62,967 15,550 - 15,550 11,000 919 - 919 2,231 - - - 12,250 1,625 - 1,625 - 84 - 84 - 6,737 - 6,737 6,803 2,600 - 2,600 - - - - (983) |
|
| 85,833 - 85,833 94,268 7,775 - 7,775 (17,087) |
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NEW DESTINY TRUST SC037359
STATEMENT OF BALANCES at 31st March 2025
| Bank Balance b/f 1/4/24 Surplus/(Deficit) for year Bank Balance c/f 31/3/25 |
Unrestricted Fund Restricted Fund Total Funds 2024 £ £ £ £ 65,220 - 65,220 82,307 7_,_775 - 7_,_775 (17,087) |
|---|---|
| 72,995 - 72,995 65,220 |
Note:
At 31 March 2025, Gift Aid for 2024 of £9.983 is still due to be claimed.
Approved by the Trustees on 9 DECEMBER 2025, and signed on their behalf: -
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NEW DESTINY TRUST SC037359
Notes to the Accounts
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1 Accounting Policies Basis of Accounting
- The accounts have been prepared on receipts and payments basis in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
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Nature and purpose of funds
- Unrestricted Funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.
Donations, legacies and similar incoming resources
- Donations, legacies and similar incoming resources are included in the year in which they are received. No legacies were received during the period covered in these accounts. The charity benefitted from the accumulated funds generated by the organisation prior to becoming a charity.
2 Transactions with Trustees
Trustees receive no remuneration or expenses in connection with their Trustee work as members of the New Destiny Trust in the UK. continued to receive financial support in respect of her voluntary work for the charity. There is no contract of employment and took no part in the decisions to make any payments to her.
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