{ | | | | OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER SC041970 COMPANY REGISTRATION NUMBER SC389599 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025 ANNE A. LAING Chartered Accountants ELGIN | : | | | | | | | ## OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER SC041970 COMPANY REGISTRATION NUMBER SC389599 Contents i | | | | **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Page| |Directors|Responsibilities|1| |Trustees|Report|2| |Independent|Examiner's|Report|3| |Statement|of Financial|Activities|4| |Balance|Sheet|5| |Notes|to|the Accounts|6|to 8| **----- End of picture text -----**
| | / | | | | | | if | i ## OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER $C041970 COMPANY REGISTRATION NUMBER SC389599 Registered charity name Oasis Church of the Nations Charity Number $C041970 Company Number SC389599 | Directors and Trustees Caroline Traynor David More Angela More Independent Examiner Roy J. Laing MAAT, (partner in the firm of) Accountants Anne A. Laing, Chartered Accountants Lavona Calcots Elgin Moray 1V30 8NB ## Registered Office 31 Tyock Industrial Estate Elgin Moray IV30 1XY Charity Contact Address 31 Tyock Industrial Estate Elgin Moray IV30 1XY | | OASIS CHURCH OF THE NATIONS : SCOTTISH CHARITY NUMBER SC041970 : COMPANY REGISTRATION NUMBER SC389599 | DIRECTORS' ANNUAL REPORT FOR THE YEAR ENDED 30TH NOVEMBER 2025 | | Statement of Directors’ Responsibilities ; The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the | the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the || MemorandumRecommended andPracticeArticlesapplicableof Association,to charitiesand Accountingpreparing theirandaccountsReportinginbyaccordanceCharities: Statementwith the Financial of Reporting Standard applicable in the UK (FRS 102). | | | | | | : | | | In preparing these financial statements the officials are required to: ». Makeselect judgements suitable accountingand estimates policiesthat andare then applyreasonable themand consistently;prudent; . prepare the Financial Statements on the going concern basis, unless it is inappropriate to presume that the Company will continue in business. The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the Company and to enabie them to ensure that the Financial Statements comply with section 221 of the Companies Act 2006. They are also responsible for safe-guarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 1 | DoF : k | | | | | ## OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER SC041970 COMPANY REGISTRATION NUMBER $G389599 TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30TH NOVEMBER 2025 ## Oasis Church of the Nations | Oasis is a family church based in Elgin, Moray. We have a heart for our city and surrounding district. We have weekly celebrations and also meet in private homes. We belong to the family of churches known as Church of the Nations with over 3,000 ministries and churches worldwide. Our Sundays are celebrations of what God is doing, in and through us. We meet at the Hub in Elgin at a 11.00am on a Sunday. Through the preaching of the word from anointed Our times together are Holy Spirit led and never predictable. speakers, enthusiastic and youthful praise and worship, times of fellowship and fun. ## Directors and Trustees Caroline Traynor David More Angela More ## Governing Document The charity is incorporated and is governed by its constitution. Charitable Purpose The object of the charity is the advancement of religion. ## Activities and Achievements Throughout the year the main income was from weekly offerings, which allows the charity to achieve its aims. Total income was £79,744 (2024 £90,700) and expenditure was £76,708 (2024 £85,519), surplus of £3,036 (2024 £5,181) was transferred to reserves. The charity is depends on the offerings received to continue the charitable work and its aims. At November 30th 2025 the restricted fund balance was £1,421 - this is included in reserves. ## Financial Review The charity has raised total income for the year of £79,744 derived mainly from offerings and fundraising events. Expenditure for the year amounted to £76,708 giving an overall surplus of £3,036 being transferred to reserves. ## Reserves policy The Statement of Balances shows both restricted and unrestricted funds at the year end. Unrestricted funds are held by the charity for use in future charitable events and activities. Approved by the Trustees and signed on their behalf Caroline Traynor (Trustee) ## Date: 28th April 2026 Page 2 | OASIS CHURGH OF THE NATIONS SCOTTISH CHARITY NUMBER $C041970 - COMPANY REGISTRATION NUMBER $C389599 | | Independent Examiner's Report to the Trustees of Oasis Church of the Nations | | report on the accounts of the charity for the year ended 30th November 2025 which are set out on pages 4 to 8. : | RESPECTIVE RESPONSIBILITIES OF DIRECTORS AND INDEPENDENT EXAMINER | ; | The charitable company's directors are responsible for the preparation of the accounts in accordance with the | terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) | Regulations 2006 (as amended) and the Companies Act 2006, the Memorandum and Articles of Association, | and Accounting and Reporting by Charities: statement of Recomended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard, applicable in the UK (FRS102). The charitable company's directors consider that the audit requirement of Regulation 10 (1) (a) to (c) of the 1 Accounts 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 charitable company 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 the directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts. ## INDEPENDENT EXAMINER'S STATEMENT In the course of 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 8 of the 2006 Accounts Regulation have not been met, or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **----- Start of picture text -----**
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Roy J Laing MAAT, (partner in the firm of) Anne A. Laing, Chartered Accountants Lavona, Calcots, ELGIN, Moray IV30 8NB Date: 28th April 2026 Page 3 4 , i | | - | | | | | | ## OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER $C041970 COMPANY REGISTRATION NUMBER SC389599 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2025 (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) STATEMENT OF FINANCIAL ACTIVITIES |||UNRESTRICTED|RESTRICTED|TOTAL|TOTAL| |---|---|---|---|---|---| |||FUNDS|FUNDS|FUNDS|FUNDS| |||2025|2025|2025|2024| |||£|£|£|£| |INCOME|||||| |Donations and Legacies|Note 3|71,560|5,376|76,936|86,571| |Charitable Activities|Note4|2,808|0|2,808|4,129| |Total Incomeandendowments||74,368|5,376|79,744|90,700| |EXPENDITURE|||||| |Charitable Activities|Note 5|66,204|10,415|76,708|85,519| |Total expenditure||66,294|10,415|76,708|85,519| |Net income and net|||||| |movement in funds forthe year||8,075|(5,039)|3,036|5,181| |Transfers||(2,637)|2,637|0|0| |Reconciliation of Funds|||||| |Total funds brought forward||7,270|3,823|11,093|5,912| |Totalfundscarriedforward||12,708|1,421|14,129|41,093| Page 4 | | 7 ; | | | | | | ## OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER $C041970 COMPANY REGISTRATION NUMBER SC389599 BALANCE SHEET AS AT 30TH NOVEMBER 2025 |||2025|2024| |---|---|---|---| |||£|£| |Current Assets|||| |Debtors||1,000|0| |Bankandcashinhand|Note7|14,629
15,629
a|11,843
11,843
re| |Current Liabilities|||| |Creditors andAccruals|Note 8|(1,500)|(750)| |NetCurrentAssets||14,129|11,093| |Reserves|||| |Restricted funds|Note 9|1,421|3,823| |Unrestricted funds|Note 10|12,708|7,270| |||14,129|11,093| The directors are satisfied that the charitable company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act. The directors acknowledge their responsibilities for: (i) ensuring that the charitable company keeps adequate accounting records which comply with section 386 of the Act, and (ii) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. These financial statements were approved by the directors on 28th April 2026 and are signed on their behalf by: ## CAROLINE TRAYNOR (Director & Trustee) Page 5 | : | Act 2006, 2006, and applicable to charities | applicable in the UK (FRS102). | Incoming resources All incoming resources | is legally entitled to ## OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER SC041970 COMPANY REGISTRATION NUMBER SG389599 FOR THE YEAR ENDED 30 NOVEMBER 2025 | Notes to the Financial Statements | 1 General Information : | The company is a charity and limited by guarantee. It is registered and incorporated in Scotland. | The registered office and charity registered address is: 31 Tyock Industrial Estate ELGIN, IV30 1XY. The charity is a public benefit entity. ## 2 Summary of Significant Accounting Policies ## Basis of Accounting The Accounts are presented in Sterling £ and have been prepared on the historical cost basis of of accounting and in accordance with the Charities Accounts (Scotland) Regulations, the Companies Act 2006, 2006, and 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 (FRS102). All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. All incoming resources are stated in the financial statements at their gross value. Voluntary income: income received by way of grant or donations is included when receivable. Where entitlement is conditional on the delivery of a specific performance by the charitable company the income is only recognised when the entitlement to the grant becomes unconditional. Charitable Activities: are included when receivable. The charitable company recognises revenue when: the amount of revenue can be reliably measured, itis probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities. ## Resources expended Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following headings: Charitable activities: are those costs incurred by the charitable company in the delivery of its activities and services. It includes both costs that can be allocated directly to those activities and costs of a necessarily indirect nature to support delivery. Governance expenditure: are those costs associated with meeting the constitutional and statutory requirements of the charitable company, and include the fees of the statutory auditor and all management costs. ## Going concern The financial statements have been prepared on a going concern basis, which the trustees believe to be appropriate for the reasons set out in the Trustees' Report. ## Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including and related transaction costs. Curren assets and current liabilities are subsequently measured in cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value with any changes reflected in the statement of financial activities. . Judgements There are no signifant judgements and estimates. Page 6 | = | | | | | | | | | 7 / | ## OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER SC041970 COMPANY REGISTRATION NUMBER SC389599 FOR THE YEAR ENDED 30TH NOVEMBER 2025 Notes to the Financial Statements (continued) |INCOME
Donations and Legacies
Offerings
Giftaidclaim
CaringHandsProject
Xrhythms/Ffgiven
Building
Cotn cl & cluster
Connect|Note 3|2025
UNRESTRICTED
£
55,097
12,152
0
0
1,275
0
3,036|2025
UNRESTRICTED
£
55,097
12,152
0
0
1,275
0
3,036|2025
RESTRICTED
£
0
0
902
4,474
0
0
0|2025
RESTRICTED
£
0
0
902
4,474
0
0
0|2025
TOTAL
£
55,097
12,152
902
4,474
1,275
0
3,036|2024
TOTAL
£
60,860
15,247
779
4,046
4,969
159
511| |---|---|---|---|---|---|---|---| |Total Donations and Legacies|||771,560||5,376|76,936|86,571| |Total Charitable Activities|Note4||2,808||0|2,808|4,129| |Total Income and endowments|||74,368||5,376|79,744|90,700| |EXPENDITURE|||||||| |Charitable Activities|Note 5||||||| |Caring Hands Project|||0||2,176|2,176|4,230| |Cotn cl & cluster|||0||2,635|2,635|682| |Xrhythms/Ffgiven|||0||5,604|5,604|3,975| |Donations|||0||0|0|0| |Cleaning|||0||0|0|60| |Travel & subsistence|||0||0|0|0| |Pastor||18,000|||0|18,000|29,198| |Building||33,156|||0|33,156|32,715| |Professional fees|||3,032||0|3,032|790| |Publishing|||0||0|0|0| |Office expenses|||1,737||0|1,737|2,569| |Repairs and renewals|||1,119||0|1,119|1,157| |General expenses|||9,251||0|9,251|13,142| |Total Resources Expended||66,294||10,415||76,708|85,519| |Transfers||(2,637)|||2,637|0|0| |Opening reserves|||7,270||3,823|11,093|5,912| |Transferred to reserves|||5,438|(2,402)||3,036|5,181| |TOTALRESERVES||12,708|||1,421|14,129|11,093| Page 7 | | - | | ## OASIS CHURCH OF THE NATIONS SCOTTISH CHARITY NUMBER $C041970 COMPANY REGISTRATION NUMBER SG389599 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025 |||6|Statement ofCashflows|||2025|||2024| |---|---|---|---|---|---|---|---|---| ||
£
£||||||||| |:||
Net (expenditue)/ income
3,036
5,181
Decrease/(increase) in del
(1,000)
0
|
(Decrease)/ increase in crt
750
0|||||||| ||
|||Cash generated fromoperations|||(250)
2,786|||0
5,181| |||Net increase/(decrease) in||||||| |||cash and cash equivalents|||2,786|||5,181| ||||Totalcash andcash equivalents||at||||| ||:|the beginning ofthe year|||11,843|||6,662| ||||Totalcash and cash equivalents||at||||| |||the end of the year|||14,629|||11,843| |||Cash and cash equivalents|constist of|||||| |||Monies held at bank|||14,629|||11,843| ||7|Bank Balance|||14,629|||11,843| ||8|Creditors: Amounts fallingdue||within one year||||| |||Accruals|||1,500|||750| ||9|Restricted Income Funds|Balance at||Incoming|Outgoing|Transfers|Balance at| ||||30/11/2024||resources|resources||30/11/2025| |||||£|£|£|£|£| |||Caring Hands Project||2,695|902|(2,176)|0|1,421| |||Xrhythms/Ffgiven||590|4,474|(5,604)|540|0| |||Cotn ci & cluster||538|0|(2,635)|2,097|0| |||||3,823|5,376|(10,415)|2,637|1,421| ||10|Unrestricted Income Func|Balance at||Incoming|Outgoing|Transfers|Balance at| ||||30/11/2024||resources|resources||30/11/2025| |||||£|£|£|£|£| |||General Funds -forgener||7,270|74,368|(66,294)|(2,637)|12,708| |||||7,270|74,368|(66,294)|(2,637)|12,708| ## 11 Trustees remuneration and expenses No remuneration was paid to trustees during the year (2024 none) and there are no employees The charity considers its key management personnel comprises of the Trustees. ## 12 Reserves All reserves are for charitable use. ## 13 Company limited by guarantee The company is limited by guarantee and does not have share capital. ## 14 Taxation The Company is approved as a Charity by the Inland Revenue and there is no liability to Corporation Tax, accordingly. Page 8