APPENDIX 1 oscr,-. Period start dale Month Year 2024 Period end date rh Ye8r 2024 Day Day 31 To Office of the Scottish Charity Regulator Reference and admlnlstration detalls Charity name Other nam*$ charity is known by Registered charity number The Penlecoslal Church ol God Nairn SC038077 The Gospel Hall Crescent Road Nairn Postcode IV12 4NB Names of the charity trustees on date of approval of TfUStees' Annual Report Trusts• nim• Offlc• Ilf •ny) (or body) entttl•d trj no¢ Iw wlwl• yw Ilth apWnt (If Sept 24 to Presenl Dereck Grant (COG Pastor I Chairperson Assistant Pastor May 25 to Present May 2S lo Present May 25 to Present Church Members Assis18nl Pastor Church Members Elder Church Members 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Ref•rence and administration details Names of all other charity trusteès durin9 Ihe p•riod. rf any, (for example, those who rèsigned part way through Ihe financlal pèrlod Structure, governance and management Type of goveming document The Constilulion of yir Penlecoslal Church Of God Nairn ladopled and amended on March 20071 It was further amended on the 181Th September 2022 making Il wmpalible with the Church of God bylaws and Minutes (General Assembly) held In San Anton￿. USA, 25th lo 29Th July 20221 We are part of the International Church ol God, Cleveland. Tennessee, USA, and the Chufch of God Scotland Reg Charity No SC0005253 Trustee recruitment and appointment The new pastor was appointed chAirm4n 4nd pastor In Septembef L, I"e c'mer Lruslee chairman sin￿ men. tTh[￿ other new Iruslees have been appointed Objectlves and activities Charitable purpos08 The prevention or relief of povety The advancement of educabon. religKJn. health. crtizenship and communty development Summary of the main activltles In rèlatlon to Ihese oty'ects The Church has experienced sKJnificanl growlh over the last twelve months Home visits lo those In need and Individual discipling is taking ace New staff has been added with the addition ol two assistant pastors A new Saturday evening service has been added along with a Saturday rTh)rning non-profit coffee outreach In our building for the comrntsnity Some financial gifts have been given lo those In poverty APPENDIX 1 Achievements and perfomiance Summary of the main aehigvemgnts ol Our building Is used lor religious se*Nices on Sundays. Saturday and the charlty durlng th• flnancial pgrlod midweek services during the week IBible studies and Prayer) Additionally. Home Start. which Is a group that helps young families will begin using on Tuesdays from 9am until 1 pm Brownies and Guides also use Ouf building weekly Almost every day our building Is used lor Ihe benefit ol the local community Financial revlew Brief statement of the charlty's pollcy on rgser¥e• Our charity owns the Gospel Hall, which is located on Cresc8nl Road, Nairn. IV12 4NB. Our building Is debt free. and Its e$limaled worth Is £160,000 The bank reserves al the 31112124 were £9555.36 Therefore our charity has enough In Ils reserves lo continue to operate In 2025 and 2026 with careful management of Ils finances The Church ol God Executice Committee Is a150 there lo assist should there be any financial shortfall Detall• of any dellclt None Donatod facilities and servlcgs lif any) None APPENDIX 1 Othor optlonal Informatlon Declaration The truste•s d•clar• th•t th•y have approved the trustee•, roport above. Slgnod on behall of thg charlty's triistoes Sl9naturel%l Full namelBI Po8ltion l•.g. Chalfl Chairperson l Trustee Dat• oscr SC038077 Receipts and payments accounts Fw th• pwiod 024 2J24 Section A Statement of receipts and payments EA￿ndAbl PeTmanenl Rlvdtricted lund lund¥ fundl curr•nt p•riod penod Al Roc•1 DoiiatK)ns 26.794 GT8ni8 Flproipls lufKiihi&ng Kti¥il*s G(o5S ti4ding iec•ipts I￿Orne trom Invesit)xtrit$oth•i ihan 18nd ènd bU1￿1n93 Rents trom land & ￿1￿J￿￿5 Gross Tecwp15 h¢m oittw chamil 111 Syb ioi•I Z6.7M .714 A2 RK•ipll Irom ••••f s Inv￿lm•￿t •4ln Pfwee¢J3 Irom ol •s¥•tA PirK¢eds ITDM ¢1 Lnve51menlS A2 Sub tot•1 To¥1 rnt•ipts 26.7•4 28.794 AJ P4ym•n Exwnyes toi lundr•*r¥J Gross Iradiw o•ymenlS Invesimoni rnanagemenl costs Pèymen15 relaiing difealy 10 char￿* 21.712 21,762 Gr8n15 GovpIDArbce colt preparat￿ ol annu¥l *C(bJn15 Lrf•l cD$t5 (Xhei A3 Sub to&il 2fj.762 21.712 A4 nllting to A•••i and invMtm•nl rnov•m•n¢• Purchases ol fiAed 3s5els Purch85e ol IDve3tments 4 Sub tow TOlalp•ym￿ts 26.762 16.762 J2 32 A5 Tr•nsl•rs to I Ifmml lunth Surplus /(¢leficiU ftwy••r J2 32 4Df SC038077 Section B Statement ol balances C•ih ind •.523 •.823 Ca*h Ir4J •.$ 41 0￿￿ L••is*4P r•MMI¢ 8) Ofvr •*• i•t41 Li*1 y LMI Wr S Cryrtinq•rrt IWlh* PT D•t• or AppthDIX 2 SC038077 Section C Notes to the Accounts C1 Nature and purpose of funds Imay be slated on &n8lysis of lurK15 ¥srth5hee151 Numb•r of or4nt ¢2 Grants Totsl C3a Trustee remunerztlon If no remuneration was paKI dtsring the period lo any thanty Irusiee or person conr*cied 10 ITuslee cr05s this box iolhe(w15e coTnplele seciion 3b C3b Trust¢• remuneratlon . detslls C4a Trustee gxpon¥•s If no expense5 weie pai(J lo any charity Iru51ee dunng the peri(Kl then cross this box lolhemise cOmp￿te section 4bl Numblrol C4b Trustee expenses - details outsLinOln9 at C6 Transactions with trustees and connected persons C6 Olher informatlon OSCR. Payments 2024 1 Notes 0￿￿tsel 2007 APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts ¥2 Report to the trusteeslmembers of The Pentecostal Church of God Nairn Registered charity number On the aecounts ol the charity for the period SC038077 Period 51art dai& Monlh J8nu8ry Period end date Monlh December Day 01 Year 2024 Day Year 2024 to Set out on pages 1￿mÈ￿￿t0 irt¢luOe ltte pa92 urtth15 ol ￿lty￿al sheeisi Respective The charity's Iruslees are responsible for the preparation of the accounts In accordance responsibilities of with Ihe terms of the Charities and Trustee Inveslmenl (Scollandl 2005 Act and the trustees ind ex4rniTrèr Charilies Accounts Iscollandl Regulations 2006 The chaiity Iruslees consi¢Jer that the audit requirement ol Regulation 10111 Idl ol Ihe Accounts Regulations does not apply 11 Is my responsibility lo examine the accounts as required under section 44111 Icl ol the Act and lo slate whether part￿Ular matters have come to my attent￿n. Basis of independent My examination Is cairied out Iri accordance with Regulalion 11 of the Charities examiner's statement Accounts (Scollandl Regulation5 20JS. An examination 1ncludes a review ol the accounting records kept by the charity and a comparison of the accounts piesenled with those records It also Includes consideration of any unusual Items or disclosuies In the accounts and seeks explanations from the trustees concerning any such matters The procedures undertaken do not Pfovide all the evidence that would be required In an audit and. consequently. I do nol express an audit opinion on the aecounls Independent examiner's In the course of my examination, no matter has come lo my aitenlion lolher than that statement disclosed on the attached page'l which gives me feasonable cause lo beI￿ve that in any material respect the requirements lo keep accounting records In accordance with section 44111 lal of the 2005 Act and Regulation 4 01 the 2006 Accounts Regulations. and lo prepare a¢count5 which accord wilh the accounting records and comply with Regulation 9 01 the 2006 Accounts Regulations have not been mel. or lo which In my opinion attention should be drawn In order lo enable a Kxoper be reached Date.. Signed.. Name.. Relevant professional qualificationlsl or body lif anyi- */f/e Addre5S: Ritsvii Young 28 High Street Nairn IV12 4AU 'Pleatse de￿te the words In Ihe biackets If Ihey nol appty Ilthe words do appty sel out those matters which have corne to youi ￿tt￿l￿)n on ihe lolltr*ing page APPENDIX 3 Disclosure Soctlon Only complete if the examiner needs to highlighl material problems. Give here brief details ol any items thal the examiner wishes to disclose