COMPANY REGISTRATION NUM8ER:SC362728 CHARITY REGISTRATION NUMBER.. SC040719 Easterhill Community Church Ltd. Company Limited by Guarantee Unaudited Financial Statements 31 December 2025 Gillilartd & Company chorlered Ate•UnnIS
Easterhill Community Church Ltd. Company Limited by Guarantee Financial Statements Year ended 31 December 2025 Page Trustees, annual report (incorporating the direclor's report) Independent examinevs report to the trustees Statement of financial activities (including income and expenditure account) statement of financial position 10 Notes lo the financial statements 11 The following pages do not fomi part of the financial statements Detailed stalemenl of financial activities 16 Notes to the detailed statement of financial aclivilies 17
Easterhill Community Church Ltd. Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Directovs Report) Year ended 31 December 2025 The Iruslees, who are also the directors for the purposes of company law. present their report and the unaudited financial slalemenls of the ¢harily for the year ended 31 December 2025. Reference and administrativa dalails Reglstered charlty name Easlerhill Community Church Ltd. Charlty reglstratlon number SC040719 Company registration number SC362728 Prlnclpal offlce and reglstered 6 Burnell Court offlce Chryslon Glasgow G69 9DE The trustees Dr N Fraser Mrs G Murray MTS M Marshall Independent examlner Alan Woods 216 Wesl George Street Glasgow G2 2PQ
Easterhill Community Church Ltd. Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (conllnued) Year ended 31 December 2025 Structure, governance and management Easterhill Community Church Ltd. is 8 Company Limited by Guarantee, incorporated on 16 July 2009 and is a Scottish Charity (Teglstralion number SC0407191 registered from 3 August 2009. The Memorandum and Articles of Association are the company's governing document. Tollcross Christian Fellowship changed il's name lo Easlerhill Community Church on 17th July 2016. Trustees and Directors The Charity Trustees and DirecloTS who served during the period and lo the date of this report are.. Dr N Fraser Mrs G Murray Mrs M Marshall Appolntment and Inductlon of Trustees The Iruslees have power to appoint additional trustees in terms of tho Memoiandum and Articles of Association. New Trustees undergo an induction process which helps them lo understand the charity's purposes, financial position and current issues facing the Charity. Adminlstratlon The management of the Charity is the responsibilily of the Trustees who are listed above. The Trustees adminislerthe Charity's affairs at meetings arranged as necessary, but al least one meeting 15 held each year, al which finances are reviewed and decisions on future plans made. Statement of Risk The Trusle8s revtew periodicalty the major risks lo which the Trust is exposed and the systems which are in pla lo miligale those risks. The Trust has no long term commitments 8nLf accordingly any risks are regarded as being low. minimal and easi contained. Objectives and actlvitles For the benefit of the public, the objectives of the Charity are the advancement of the Chrislian f811h primarily in Tollcross, Glasgow and also throughout Scotland and the rest of the world by all means consistent with the teachings of the Christian 8ible Including worship. mini51ry. prayer, witness, education. counselling and support, community seNice and the support of agencies and indThiiduals and other charitable organisalions involved in Christian missionary work and the relief of povety or other social needs.
Easterhlll Community Church Ltd. Company Limited by Guarantee Trustees. Annual Report (Incorporating the DireGtor's Report) (Contlnuedl Year ended 31 December 2025 Achlevements and performance Easlerhill Community Church IECCI Is a communily-orientaled Church based in the Easl-End of Glasgow Ihal usually m881s for public worship in Tollcross International Swimming Centre on Sunday mornlngs al 11am. Spiritual oversighl in ECC is provided by a team of Elders (Niall Fraser, Stuart Fullerton and Neil MacAdaml. In 2025, there were four baptisms al ECC {Hong Zhao Xia Isummerl, Hunter Clokey. Kirsty Montgomery and Sandra Blair). Events al ECC can be followed on social media through our Facebook page, Twiller account or website (easlerhillcommunilychurch.orgl. ECC has four main ministry areas.. Sunday morning leaching, Youth Work, Life Groups and Outreach. In 2025, Sunday morning leaching focused on the books of 1 John and Hosea lJan-Jvnel followed by God's Big Story - Part 1 (Genesis 1-111 and a short series on prayer. Advent seNi¢es were b8se(l on 'The Adventure of Christmas" teaching material by Faith in Klds. Several children's groups (Creche (pre- school), Kids AM Iprimaryl and Solid Rock Isecondaryll mel every Sunday morning during the servi. rypically, between 15 and 25 children allended each week, with ages ranging from 2 through lo 16 years. Over the course of the year, the Solid Rock leen8gers allended th& bimonthly Magnitude worship event 81 Queens Park Baplisl, went lo the Magnitude festival held al Ler)drick Muir in July, had a trip lo the cinema al Easter lo watch Th8 Chosen as well as attended Ignite la bimonthly local mulli<hurch youth evenll. All children and youth were presented with a gift al a Sunday morning service held in June lo encourage them in their faith joumey. Al Christmas, all families received an Advent box, which provided all-age Christmas fun and learning. During the week, fwe Life Groups mel for bible study, prayer and fellowship with approxlmately 40 people participating on a regular basis. Every Sunday evening, the Church mel together for prayer allernaling beeen onllne and in-person gatherings. On the last Saturday of the month, a Woman's breakfast was held al The Charter where the word of God was shaTed for the encouragement of all. The women also held a ladies day conference in June callad Grow. Several church social events were held (Houmanay party, Summer BBQ, Men's Christmas night oull lo facililale relationship building within the Church. Furthermore. the Church held a party in in April lo celebrate the 90th birthdays of June Weeks and Morag MacAdam. Outreach activities are for the purpose of engaging people currently outside of the Church. The Church held several events lo which people outside of the Church were invited includirig"The wonder of Easter family event (March). 'No more knives gig with the Message tribe (June) and 'The Big Family Gameshowl. Iocloberl. Furthel0re. in partnership with other Ioc81 churches, an Easter trail was held in Tollcross Park where all participants reiVed an Easter Egg and gospel lileralure, A Hope Explored course was held in November, which four people allended. Several members of Easlerhill were invohjed in presenting the Christmas story lo several primary schools including Wellshol in partnership with other local churches and SU. At Christmas, we also held a community meal, sang carols in the Swimming Cenlre, and had a Christmas family service that was followed by a paty. In 2025, through Calodonian Collective, ECC had the opportunity lo partner with several churches from the US. In March. Green Acres Baptist Church IGABC., Tyler, Texasl sent some of their senior leadership team lo Scotland to identify partnerchurches they could send mission teams lo subsequently. In October, a mission team from GABC came lo Scotland, and helped with organising and running the Tollcross Big Family Gameshow. Crosspoinl Cily Church (Georgial sent one of their interns (Leah Robinson) lo Easlerhill from September'25 to June'28. Leah has seNed ECC in several different ways including helping with youth work, woman's ministry, 1-2-1 bible study and pastoral care. Al Christmas, ladies from Crosspoinl City and Revolution Church (both Georgial had brunch and afternoon tea with Ihe women of Easlerhill as well as helped with seNing the Christmas community meal. Throughout the year, those in need from the Church family were supported through the purchase of
Easterhill Community Church Ltd. Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report} {conllnue Year ended 31 December 2025 food, vouchers. clothing and flooring as required. In addition, the church family donated items of non- perishable food lo Wellshot Primary School for distribution to the community. Flowers were sent to Several individuals throughout the year 10 encourage them. Furthermore, through the Flower Ministry, small bouquets of flowers were distributed lo different people each week as an expression of the Church's Care for them. The Church Training Fund was used lo support Challum Finbow (who was stu1ng al Cornhill Scolland., Bible Mesh couise fees) and Anne Gallagher Ichrislian Life Coaching). Furthermore, we used some of our funds lo support other Charities including Release Inlernalional, Compassion UK, Tearfund. Youth for Christ, Urban Saints, Faith in Kids, Wellshol Primary, FIEC IFellowship of Independent Evangelical Churches), and Poppy Scotland. During the year, members of the Church allended the FIEC Local (Scollandl Leaders, conference, the FIEC national Lead8rs' conference (Blackpool), the Cornhill Bible course. Growing Young Disciples conference and a Faith in Kids training event. At the end of the year, there was a slgnificanl budget surplus Ihal was primarily due to gifts lo the Church from the eslales of Calhie Paterson and Barbafa Waugh. All monies greater than £25,000 were transferred from the Church'8 current account lo a high-inleresl savings account.
Easterhill Community Church Ltd. Company Limited by Guarantee Trustees, Annual Report (Incorporating the DireGtor's Report) {coiJflnued) Year ended 31 December 2025 Flnancial raview The financial slalemenls for the period are sel out on pages 9 10 14. The Statement of Financial Activities on page 9 reflects the lolal incoming resources for the period of £74,731. The Slalement of Financial Activities aL80 relecls the lolal increase in funds for the year of £21,474 10 £126,191. Net Assets al 31 December 2025 amounted lo £126.191. The financial statements have been prepared in acwrdance wrth the current slalulory requirements and the Memorandum and Articles of Association. Reserves Pollcy The Charity's policy is lo allempl lo maintain sufficient resetves lo cover al least three months anticipated expenditure. Investment Pollcy The Trustees have retained short term surplus cash and reserves 2rFsing in the year on deposit as these are likety lo be required in the short lo medium lemi. Grant Maklng Policy Granl-making is not the primary purpose of the Charity as Il catries out activities itself. However whe special needs are identified that are consislenl with the aims of the Charity we will consider making funds available by way of grants. Taxation Easlerhill Community Church Ltd. Is a Chaiily and is recognised as such by HM Revenue and Customs for laxalion purposes. As a result there is no liability lo laxalion on any of ils income. The financial slalemenls have been prepared in accordance with the current slalulory requirements and the Memorandum and Articles of Association. RèseNes Pollcy The Charills policy is to allempt to maintain sufficient reserves lo cover at least Ihrae months anticipated expenditure. Investment Pollcy The Trustees have relained short term surplus cash and reserves arising In the year on deposit as these are likely to be required in the short lo medium term. Grant Making Policy Granl-making is nol the primary purpose of the Charity as it carries out activities itself. However where special needs are idenlified that aro consistent with the aims of the Charity we will consider making funds available by way of grants. Taxatlon Easterhill Community Church Ltd. is a Charity and is recognised as such by Hhtt Revenue and Customs for laxalion purposes. As a result Ihero is no liability lo laxalion on any of ils income.
Easterhill Community Church Ltd. Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dir8Ctorfs Report) (contlnupo) Year ended 31 December 2025 Plans for future periods The Trustees are seeking to build up funds with a view lo greater activity in the coming years. Small company provisions This report has been prepared in accordance with the provisions applicable lo companies entitled lo the small companies exemption. The Iruslees, annual report was approved on 18 August 2026 and signed on behalf of the board of trustees by.. A/4/A Dr N Fraser Trustee
Easterhill Community Church Ltd. Company Limited by Guarantee Independent Examlner's Report to the Trustees of Easterhill Community ChuTGh Ltd. Year ended 31 December 2025 l Teport lo the trustees on my examination of the financial slalemenls of Easlerhill Community Church Ltd. {Ihe charity'l for the year ended 31 December 2025. Responsibllltles and ba51s of report As the Iruslees of the company land also ils direclor8 for the purposes of company lawl you are responsible for the preparation of the financial slalements in accordance with the requirements of the Charities and Trustee Investment {Scollandl Act 20051'lhe 2005 Act'l, the Charities Accounts (Scollandl Regulations 2006 las amended) and the Companies Act 20061'lhe 2006 A¢t'). You are satisfied that the accounts of the company are not required by charity orcompany law lo be audited and have chosen instead lo have an independent examination. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the chaTIIy'5 accounls caTried out under section 44{11{cl of the 2005 Act. In carrying out my examination I have followed the requirements of Regulali)n 11 of the Charities Accounts (Scollandl Regulations 2006 las amendedl. Independent examlnerfs ststernent Since the charity is required by company law to prepare its 8¢counts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11{21 of the Charities Accounts (Scollandl Regulations 2006 (as amended). I can confirm that l am qualified lo undertake the examination because l am a registered member of ICAS which is one of the listed bodies. I have completed my examination. I confirm that no mallers have come lo my allenlion in connection with the examination giving me cause lo believe.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act. section 4411118> of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations., or the financial statements do not accord with those records orwilh the accounting requirements of Regulalion 8 of the Charities Accounts (Scollandl Regulations 2006.. or the financial slalemenls do not comply with the accounting requiremenls of section 396 01 the 2006 Act other than any requiromenl that the accounts gwe s'tiue and fair, view which is not a malleT considered 88 part of an independent examinalton,. or the financial slalemenls have not been prepared in accordance wlh the methods and principles of the Statement of R8¢ommended Practice for accounting and reporting by tharilies applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021.
Easterhill Community Church Ltd. Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Easterhill Community Church Ltd. (coniinueig Year ended 31 December 2025 I have no concerns and have come across no other mallers in connection wrth the ex8minalion lo which allenlion should be drawn in this report in order lo enable a proper understanding of the accounts lo be reac ed. Alan Wo de ds enl Examiner 216 Wesl George Slieet Glasgow G2 2PQ
Easterhill Community Church Ltd. Company Limited by Guarantee statement of Flnanclal Activities lincluding Income and expenditure accountl Year ended 31 December 2025 2025 Unreslricled fLJnds Total fund$ 2024 Total funds Note Income and endowments Donations and legacies Investment income 73,481 1,250 74,731 73,481 1,250 74,731 50.174 Total Incom8 50.174 Expendlture Expenditure on charitable activities Total expendlture 53,257 53,257 53,257 51.124 53,257 51.124 N9t Incomellexpenditurel and net movement In funds 21,474 21,474 (950} ReconGiliation of funds Total funds brought fomard Total funds carried fonvard 104,717 104,717 105.667 126,191 126,191 104.717 The slalemenl of financial adivilies includes all gains and losses recognised the year. All income and expenditure derive from continuing activities. Th• notes on page8 11 to 14 form part of these financial Ststements.
Easterhill Community Church Ltd. Company Llmited by Guarantee Statement of Financial Position 31 December 2025 2025 2024 Note Current assets Debtors Cash al bank and in hand 9,519 117,032 8,319 96,758 126,551 105,077 Creditors.. amounts falllng due wlthln on& year Nèt current assets 12 360 360 126.191 104,717 Total assets less current Ilabllltles 126.191 104.717 Net assets 126.191 104.717 Funds of the charlty Unreslricled funds 126.191 104.717 Total charlty funds 13 126.191 104,717 For the year ending 31 December 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating lo small companie8. Diredors. respon$ibililies'. The members have not required the company ID obtain an audit of ils financial statements for the year in question in accordance with section 476., The directors acknowledge their responsibilities for Complying with the requirements of the Act with respect to accountin9 records and the preparation of financial stalemenls. These financial slalemenls have been prepared in accordance with the provisions applicable lo companies subject lo the small companies, regime. These financial slalemenls were approved by the board of Iruslees and aulhorised for issue on 18 August 2026, and are signed on behalf of the board by.. Dr N FTaser Trustee The notes on page5 11 to 14 form part of th8se financi31 statements. 10
Easterhill Communlty Church Ltd. Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2025 General Informatlon The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is 6 Burnett Court, Chryslon, Glasgow, G69 9DE. Statem9nt of compliance These financial slalemenls have been prepared in Complian with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Slalement of Recommended Practice applicable lo charities preparing their accounts in accord8nce with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS fj021 (Charities SORP IFRS 10211 and the Companies Act 2006. Accountlng policies Basls of preparatlon The financial slalements have been prepared on the historical cost basis, 88 modified by the revaluation of certain financial assets and liabilities and investment properties measured al fair V81ue through income or expenditure. The flnanci81 slalements are prepared in sterling, which is the functional currency of the enlily. Golng conc&m There are no material uncertainties about the charity's ability to continue. Dlsclosure exemptions The entity satisfies the crilerFa of being a qualifying enlily as defined in FRS 102. lal No cash flow slalemenl has been presented for the company. Judgements and key sources ofestimation uncertainty The preparation of the financial statements requires management lo make judgements, eslimales and assumptions that affect the amounts reported. These eslimales and judgements are nlinually reviewed and are based on experience and other factors, including expectations of fulure events that are believed lo be reasonable under the circumstances. Fund accountlng Unreslricled funds are available for use al the discretion of the Iruslees lo further any of the charills purposes. Designated funds are unreslricled funds earmarked by the trustees for particular future project or commitment. Reslricled fijnds are subjected lo restrictions on Iheirexpendilure declared by the donor or through the terms of an appeal, and fall into one of sub-cla8se8.' reslricled income funds or endowment funds. 11
Easterhill Community Church Ltd. Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 December 2025 Accounting policies (conllnuedj Incomlng resources All incoming resources are inclLtded in the slalemenl of financial activities when enlillemenl has passed lo the charity., il is probable that the economic benefits assoGialed with Ihe IransaclDn will flow lo the charity and the amount can be reliably measured. The following specific polKies are applied lo particular categories of income.. income from donations or grants is recognised when there is evidence of enlillemenl lo the gift, reIpl is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods Is measured al the fail value of the goods unless Ihis is impractical lo measure reliably, in whi¢h case Ihe value is derived from the cosl lo the donor or the eslimaled resale value. Don818d facilities and seNices are r$cognised in the accounts when received il the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with Ihe delivery of the contracted service. This is classified as unreslricled funds unless there is a contractual requirement for il lo be spent on a particular purpose and returned if unspent, in which case il may be regarded as reslricled. Resources expended Expenditure is recognised on an 8rual8 b8SiS 8s a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities lo which il relates.. expenditure on raIsn9 funds include8 the co818 of all fundraising actVIties, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes 811 Costs incurred by a charity in undertaking activities that further ils charitable aims for the benefit of its beneficiaries, including those support costs and costs relating lo the governance of the charity apportioned lo charrtable activities. other expenditure includes all expenditure that is neither related to raising funds foi the charity nor part of ils expenditure on charitable aclivili&s. All costs ale allocated lo expenditure categories reflecting the use of the resource. Direct costs allribulable to a single activity are allocated directly lo that aclivily. Shared costs are apportioned befvleen the 2clniilies they contribute lo on a reasonable, justifiable and consistent basis. Limited by guarant&& Easlerhill Communlly Church Ltd. is a company limited by guarantee and thus has no share capital. Donatlons and legacles Unreslricled Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Donatlons Donations 48.773 48,773 41.850 41,850 12
Easterhill Community Church Ltd. Company Llmited by Guarantee Notes to the Financial Statements (Contlnuedy Year ended 31 December 2025 Donatlons and legacl8S (contlhuedj Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Legacles Legacies 15,185 15,q85 Other donatlons and legacles Taxation recoverable on donations 9,523 73,481 9,523 8,324 8,324 73,481 50,174 50,174 Investment income Unreslricled Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Bank Intere81 Rec'd 1,250 1.2SO Expenditure on charitable actlvltle$ by fund type Unreslricled Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Christian Education Ioulreachl Costs of social event for the local community Donations Support costs 28,753 28,753 24,642 24,642 10,357 3,035 11,112 10,357 3.035 11,112 53.257 7,680 8.900 9,902 51,124 7.680 8,900 9,902 51,124 53,257 Expenditure on charitable activities by actlvlty type Activities undertaken directly Support Total funds costs 2025 Total fund 2024 Christian Education (Oulreach} Costs of social event for the local community Donations Govemance costs 28.753 28,753 24,642 10,357 3,035 10.357 3,035 11,112 53,257 7,680 8,900 9,902 11,112 42.145 11,112 51,124 Independent examlnatlon fees 2025 2024 Fee8 payable lo the independent examiner for.. Independent examination of the financial slalemenls 738 738 13
Easterhill Community Church Ltd. Company Limited by Guarantee Notes to the FinanGial Statements (nE1e] Year ended 31 December 2025 10. Trustee remuneratlon and expenses No remuneration or other bènefils from employment with the charity or a related enlty were received by the Iruslees. 11. Debtors 2025 2024 Taxation recoverable on donations 9.519 8,319 12. Creditors.. amounts falllng due wlthln one year 2025 2024 Accruals and deferred income 360 360 13. Analysis of charitable funds Unrestrlcted funds At 1 January 20 25 At 31 Decambe r 2025 Income Expenditure General funds 104,717 74,731 153,2571 126.191 Al 1 January 20 24 Al 31 December 2024 Income Expenditure General fund8 105,667 50,174 151,1241 104,717 The General Fund is an unreslrKled fund representing ftjnds available for general purpose5. All unrestricted income is credited lo the General Fund. 14. Analysis of net assets between funds Unreslricled Total Funds Funds 2025 Curlenl assets Creditors less than 1 year Net assets 126,551 13601 126,191 126,551 13801 126,191 Unreslricled Total Funds Funds 2024 Current assets Creditors less than 1 year Net assets 105,077 13601 104,717 105,077 13601 104,717 14
Easterhill Community Church Ltd. Company Limited by Guarantee Management Infomiation Y8ar onded 31 December 2025 The following pages do not fomi part of the flnanclal statements. 15
Easterhill Community Church Ltd. Company Limited by Guarantee Dotailed Statement of Financial Activities Year ended 31 December 2025 2025 2024 Income and endowments Donatlons and legacles Donations Legacies Taxation recoverable on donations 48,773 15,185 9,523 41,850 8,324 73,481 50,174 Investment Income Bank Interest Rec'd 1,250 Total Income 74.731 50.174 Expenditure Expanditure on charitable activities Rent Insurance Other eslablishmenl Christian education, social events, donations & examiners fee Bursary & other governance costs 13,561 627 1,063 27,701 10,305 153,2571 11.484 553 1.625 21.605 15,857 151.124) Total expenditure 53,257 51,124 Net Incomal{exp8nditur81 21,474 {9501 16
Easterhill Community Church Ltd. Company Llmited by Guarantee Notes to the Detailed Statement of Financial Activities Year ended 31 December 2025 2026 2024 Expendlture on charltable actlvltles Christian Education (Outreach) Activities undertaken directly Direct charitable activity 1 rent Direct charitable activity 1 insurance Christian Education Ioulreachl 13,561 627 14,565 11,484 553 12,605 28,753 24,642 Costs of soclal event for the local communlty Actlvltles undertaken dlrectly Cost of social event for the local community Donatlons Actlvllles undertaken dlrectly Donations Bursary 10,357 7,680 2.335 700 900 8,000 3.035 8,900 Govarnanca cosls Governance costs - other esiablishmenl Examinerfs Fees Other governance costs 1,063 444 9,605 1.625 420 7,857 11,112 9,902 Expenditure on charitabla activities 53,257 51,124 17