Charity Registration Number: SC038356 ## **NEW LIFE INTERNATIONAL OUTREACH TRUSTEES REPORT** **AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED** **31 MARCH 2025** **NEW LIFE INTERNATIONAL OUTREACH LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025** Trustees Charity Number SC038356 Registered Office Independent Examiner **NEW LIFE INTERNATIONAL OUTREACH CONTENTS FOR THE YEAR ENDED 31 MARCH 2025** Trustees’ Report Independent Examiner’s Report Statement of Financial Activities Statement of Assets and Liabilities Notes to the Financial Statements ## **NEW LIFE INTERNATIONAL OUTREACH TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). **OBJECTIVES AND AIMS** ## **Objectives and aims** a) To advance the Christian faith in accordance with the statement of beliefs in the schedule hereto Scotland and other such part of the United Kingdom and World as the Trustees may from time to time think fit. b) To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby, in Scotland and other such part of the United Kingdom and the World as the Trustees may from time to time think fit. ## c) The advancement of education. d) To promote and fulfil other such charitable purposes beneficial to the community in the said Scotland and other such part of the United Kingdom and the World as the Trustees may from time to time think fit. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** New Life International Outreach carries out its activities at its premises located a hat are used as a base for the charity to work from. New Life International Outreach is a registered charity and came into inception on the 14th June 2007. The Sunday services provided by the charity now take place at ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Recruitment and appointment of new trustees** The existing trustees appoint any new trustees following the provisions laid out in the trust's governing instrument. **NEW LIFE INTERNATIONAL OUTREACH TRUSTEES REPORT continued FOR THE YEAR ENDED 31 MARCH 2025** ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable Activities** Throughout the year we held Sunday morning services which were open to members of the public. During our services we also run a crèche and children's church, with a mid-week youth group. Each Wednesday we held a mid-week prayer night that ran through the year except in December when we stopped for the holiday season. In April we initiated a meeting for new members recently added to the church called “Meet the Pastors” this has become a regular event for all new members. In May we had Drummon AV install new speakers, 3 TV ‘s and upgrade our cabling for our audio/visual system. We also purchased an additional 50 seats for the sanctuary and rearranged the seating to accommodate the increase in church members which we experience on a weekly basis. On the 5[th] May we set in Heads of Departments for media, hospitality, helps ministry, creche and children’s church and every 6 weeks they meet with Pastor o give updates and reports and also receive leadership teaching. In Sept the business that was leasing office suite one on the top floor terminated their lease and due to the church requiring the space have decided to retain the space for children’s church use. The lease for office suite two was renewed in Feb 2025 for 12 months. In November congregation. visited the church from the USA and ministered to the The church launched its social media platforms in February 2025 and continues to make regular posts. On March the first the church started a men’s fellowship where breakfast is provided and a teaching is given by . The fellowship is well attended and meets the 1[st] Saturday of every month. In June the church managed to secure the use of the Early Learning Centre’s car park for Sunday mornings allowing church members cars to be parked off road now. Two house groups were launched in the town of Hamilton to offer additional fellowship to church members. Throughout the year there was a number of baby dedication services which were well attended. ## **NEW LIFE INTERNATIONAL OUTREACH** **TRUSTEES REPORT continued FOR THE YEAR ENDED 31 MARCH 2025** ## **FINANCIAL REVIEW** ## **Reserves Policy** The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour to no set aside funds unnecessarily. ## **FUTURE PLANS** The trustees intend to carry on the work of the church in the community. The trustees intend to carry out the work of the church in the Lanarkshire area. This report was approved by the trustees and signed on its behalf by: **Pastor Date: 24 November 2025** ## **NEW LIFE INTERNATIONAL OUTREACH INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2025** I report to the charity trustees on my examination of the accounts for the year ended 31 March 2025. ## **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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to: - examine the accounts under Section 44(1) (c) of the Act; and - to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met; nor - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Glen Drummond FA LLP 12 Carron Place East Kilbride Lanarkshire G75 0YL Date: 24 November 2025 ## **NEW LIFE INTERNATIONAL OUTREACH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |||||31.03.25|31.03.24| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||Fund|fund|funds|funds| ||Notes|£|£|£|£| |**Income and Endowments from**|||||| |Donations and legacies|2|79,338.94|-|79,338.94|64,371.80| |Investment Income|3|73,729.69|-|73,729.69|29,052.89| |||--------------|-------------|--------------|--------------| |Total||153,068.63|-|153,068.63|93,424.69| |||--------------|-------------|--------------|--------------| |**Expenditure on**|||||| |Charitable Activities|4|133,568.91|184.99|133,753.90|117,363.56| |||--------------|--------------|--------------|--------------| |**Net Income/(Expenditure)**||19,499.72|(184.99)|19,314.73|(23,938.87)| |**RECONCILIATION OF FUNDS**|||||| |Total funds brought forward||473,860.23|(715.13)|473,145.10|497,083.97| |||--------------|--------------|--------------|--------------| |**Total funds carried forward**||493,359.95|(900.12)|492,459.83|473,145.10| |||========|=========|========|========| ## **NEW LIFE INTERNATIONAL OUTREACH STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 MARCH 2025** |||||31.03.25|31.03.24| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||Fund|fund|funds|funds| ||Notes|£|£|£|£| |**FIXED ASSETS**|||||| |Tangible assets|7|233,870|(46)|233,823|230,596| |CURRNT ASSETS|||||| |Debtors|8|2,532|(1)|2,531|95,177| |Cash at bank and in hand||262,372|-|262,372|153,639| |||------------|------------|----------|----------| |||264,904|(1)|264,903|248,816| |CREDITORS|||||| |Amongst falling due within|||||| |one year|9|-|(853)|(853)|(853)| |||------------|------------|----------|----------| |NET CURRENT|||||| |ASSETS/(LIABILITIES)||264,904|(853)|264,050|247,963| |||=======|=======|======|======| |TOTAL ASSTES LESS CURRENT|||||| |LIABILITIES||498,774|(900)|497,873|478,559| |CREDITORS|||||| |Amounts falling due after|||||| |one year|10|5.414||5,414|5,414| |||------------|------------|----------|----------| |NET ASSETS||493,360|(900)|492,460|473,145| |||=======|=======|======|======| |FUNDS|11||||| |Unrestricted||493,360||493,360|473,860| |Restricted||-|(900)|(900)|(715)| |||------------|------------|-----------|-----------| |TOTAL FUNDS||493,360|(900)|492,460|473,145| |||=======|=======|=======|======| The financial statements were approved by the Board of Trustees and authorized for issue on 24 November 2025 and were signed on its behalf by: ## **NEW LIFE INTERNATIONAL OUTREACH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## 1. ACCOUNTING POLCIES ## **Basis of preparing the financial statements** The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended), and follow the recommendations in the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - Charities SORP (FRS 102). The charity constitutes a public benefit entity as defined by FRS 102. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 15% on reducing balance General equipment - 25% on reducing balance ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. **NEW LIFE INTERNATIONAL OUTREACH NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025** Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **2. DONATIONS AND LEGACIES** |**2. **|**DONATIONS AND LEGACIES**||| |---|---|---|---| |||31.03.25|31.03.24| ||Gifts, tithes and offerings|68,733|64,371| ||Gift aid|12,607|-| |||----------|----------| |||81,340|64,371| |||======|======| |3.|**INVESTMENT INCOME**|31.03.25|31.03.24| ||Rents received|21,489|26,830| ||Interest receivable|3,146|2,223| ||Profit on sale of building|49,095|-| |||----------|----------| |||73,730|29,053| |||======|======| |4.|**CHARITABLE ACTIVITIES**|31.03.25|31.03.24| ||Support costs|133,358|116,967| ||Governance costs|396|396| |||----------|----------| |||133,754|117,363| |||======|======| |5.|**TRUSTEES’ REMUNERATION AND BENEFITS**|31.03.25|31.03.24| ||Trustees’ salaries|54,996|54,996| ||Trustees’ pensions paid|3,670|3,670| |||----------|----------| |||58,666|58,666| |||======|======| ## **NEW LIFE INTERNATIONAL OUTREACH NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025** ## **Trustees’ expenses** There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **6. STAFF COSTS** The average monthly number of employees during the year was as follows: 31.03.25 31.04.24 Pastors 2 2 ====== ====== No employees received emoluments in excess of £60,000. ## **7. TANBIGLE FIXED ASSETS** ||||Fixtures||| |---|---|---|---|---|---| |||Freehold|and|General|| |||Property|Fittings|Equipment|Total| ||**COST**|£|£|£|£| ||At 1 April 2024|216,208|41,622|7,399|265,229| ||Additions|*|-|7,610|7,610| |||----------|-----------|-----------|----------| |||216,208|41,622|15,009|272,839| |||----------|-----------|-----------|----------| ||**DEPRECIATION**||||| ||At 1 April 2024|-|27,604|7,029|34,633| ||Charge for year|-|2,110|2,273|4,383| |||----------|-----------|-----------|----------| |||*|29,714|9,302|39,016| |||----------|-----------|-----------|----------| ||**NET BOOK VALUE**||||| ||At 31 March 2025|216,208|11,908|5,707|233,823| |||======|======|======|======| ||At 31 March 2024|216,208|14,018|370|230,596| |||======|======|======|======| |8.|**DEBTORS DUE WITHIN ONE**||**YEAR**|31.03.25|31.03.24| ||Trade debtors|||-|95,177| ||Prepayments (other debtors)|||2,531|-| |||||----------|----------| |||||2,531|95,177| |||||======|======| ## **NEW LIFE INTERNATIONAL OUTREACH NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025** |9.|**CREDITOS DUE WITHIN ONE YEAR**|31.03.25|31.03.24| |---|---|---|---| |||£|£| ||Bank overdraft|854|854| ||Trade Creditors|(1)|(1)| |||----------|----------| |||853|853| |||======|======| |10.|**CREDITORS DUE AFTER ONE YEAR**|31.03.25|31.03.24| ||Other creditors|300|300| ||Accruals|5,114|5,114| |||----------|----------| |||5,414|5,414| |||======|======| ## **11. MOVEMENT IN FUNDS** |||Net|| |---|---|---|---| ||At 01.04.24|movement|At 31.03.25| ||£|£|£| |Unrestricted funds|||| |General fund|473,860|19,500|493,360| |Restricted funds|||| |Restricted fund|(715)|(185)|(900)| ||-------------|------------|-------------| |TOTAL FUNDS|473,145|19,315|492,460| ||========|=======|========| ## **12. RELATED PARTY DISCLOSURES** There were no related party disclosure during the year.