## **APPENDIX 3** ## **Independent examiner’s report on the accounts** ||**Independent examiner’s report on the accounts’s report on the accountss report on the accounts**| |---|---| ||**Independent examiner’s report on the accounts’s report on the accountss report on the accounts**
**V2**| |**Report to the**
**trustees/members of**|Charity name
Heartsong Ministries| |**Registered charity**
**number**|**SC042924**| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||28
02
24
**to**
28
02
25| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**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 (as amended). The charity trustees| ||consider that the audit requirement of Regulation 10(1) (d) of the 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 2006 Accounts
Regulations. 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 view given by the accounts.| |**Independent examiner’s**
**statement**|In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed: Date:** `2` 7 `/11/202` 5 **Name: Relevant professional qualification(s) or body (if any): Address:** *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. APPENDIX 3 Disclosure section Only o)mplete rf the examiner rwls to high1￿ht material prcOle￿6. Glv• here brlef detalls of any ltsms that th• éxamlnér wlshos to dlsclos• ## **HEARTSONG MINISTRIES Trustees’ Annual Report** From FEB 24 to FEB 25 **Charity contact information** Your charity's name Scottish Charity Number: SC042924 Address Postcode Telephone number: Email address. heartsongministries@heartsonglive.co.uk Twitter l Facebook / Social Media profile name https:Ilwww.facebook.comlheartsongministries1 ## **Charity Trustees** Name all of your charity trustees for the period, and the date they left if they were not in post for the whole year 1. 2. 3. **3** ## **Objectives and activities** Heartsong Ministries was founded to strengthen the Christian faith within our community and to create spaces where people can encounter encouragement, worship and fellowship. Our purposes include sharing the Christian message, offering praise events, supporting the ministry of music, and making the arts accessible as a means of worship and hope . Throughout the year we continued this work through a variety of activities designed to bring people together and nurture a sense of belonging. We hosted a women’s gathering that focused on encouragement, connection and faith. We offered training sessions to help people grow in confidence and service. We also created opportunities for outdoor singing, which allowed both adults and young people to express their faith through music in an open and welcoming setting. Our aim has always been to help individuals and families feel supported, uplifted and included. Each activity this year reflected that purpose. The trustees remain grateful for everyone who contributed, attended, volunteered or took part, and we continue to look forward with hope as we build on this work in the year ahead. **4** ## **Structure, governance and management** ## Type of governing document Heartsong Ministries is governed by a Trust Deed, which sets out the charity’s purposes, structure and the way it must operate. The Trust Deed outlines the duties and responsibilities of the trustees, the charitable aims we must uphold, and the procedures we follow in managing the charity’s work and resources. The trustees ensure that all activities and decisions remain in line with this governing document so that the charity continues to function lawfully, transparently and in accordance with its original purposes. ## Trustee recruitment and appointment There were no new trustee appointments during this reporting year. The existing trustees continued to oversee the charity’s work in line with the procedures set out in our Trust Deed, which requires trustee appointments to be made by a majority vote and does not permit any external organisation to appoint trustees. As the charity continues to grow, the board recognises the value of widening its skills and strengthening its diversity. We intend to begin a structured recruitment process in the coming year, seeking individuals whose experience, insight and commitment will support our purposes and enhance the effectiveness of our governance. **5** ## **Achievements and performance** In here, include a summary of the main achievements of the charity during the financial period. This year we organised our first women’s gathering, RISE, which welcomed more than seventy-five women for a day of worship, teaching, food, games and shared stories. The event was designed to support our aims by creating a warm and faith-filled space where women could be encouraged, connected and strengthened. It offered a setting where worship and community could be experienced in a simple and meaningful way, reflecting the heart of the charity’s purpose. One of the year’s greatest successes was the sense of confidence and belonging that grew among those who attended. Many women spoke about feeling uplifted, supported and renewed. The gathering helped participants build friendships, find encouragement and reconnect with their faith. These outcomes show the difference the charity continues to make in people’s lives. We are especially grateful for the seven volunteers who helped bring the event together. They assisted with planning, registration, hospitality, food preparation, activities and overall coordination throughout the day. Their reliability and care created a warm atmosphere and ensured that every guest felt welcome. Their contribution played a central role in the success of RISE and remains a valued part of the charity’s work. **6** ## **Financial review** ## Statement of the charity’s policy on reserves The charity does not currently hold any financial reserves. Our policy is to work towards building a small operational reserve that can cover essential running costs and provide stability for planned activities. Holding a reserve would help safeguard the charity against unexpected changes in income and would allow us to deliver our programmes with greater security and continuity. At present, the level of reserves held is below our desired target. This difference reflects the early stage of our work and the fact that our current income is used directly to deliver activities and support our community. As the charity grows, we aim to build an appropriate reserve in a gradual and responsible way, ensuring that future work is sustainable and that we remain well-positioned to meet our charitable aims. ## Details of any deficit The charity did not have a deficit on any of its funds during the year. All income and expenditure were managed carefully to ensure that activities were delivered within available resources. As there is no deficit, no corrective actions are required at this time. ## Donated facilities and services ## N/A **7** ## **Future plans** In the coming year we plan to build on the progress made so far and continue offering activities that reflect our charitable purposes. We intend to host more events that support worship, encouragement and community life, including additional gatherings for women and opportunities for people to grow in confidence and faith. We also aim to provide more training sessions that strengthen skills, encourage personal development and help individuals take part more fully in church and community settings. Alongside this, we hope to offer further support to those who benefit from our work, with simple, accessible activities that bring people together and create safe spaces for connection. As the charity grows, we will continue to look for ways to serve our community in a consistent and meaningful way throughout the year. ## **Additional information** **8** Declaration Signed on behalf of the charity trustees: Print name Trustee Designation Date 27111125 Enter SC No. below **SC042924** APPENDIX 2 Enter charity name below ## **Heartsong Ministries** ## **Receipts and payments accounts** |||||Period start date|Period start date|Period start date|Period start date|Period start date|Period start date||||Period end date|Period end date|Period end date|Period end date|Period end date|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**For the period**
**from**||28||02||||2024|**to**|28||02|||||2025||| |**Section A Statement of receipts and payments**||||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**|||||**Total funds last**
**period**| ||**to nearest £**||**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**|||**to nearest £**| |**A1 Receipts**||||||||||||||||||||| |Donations|**-**|||||||||||||||||||| |Gift Aid|**12 769**|||||||||||||||||||| |Grants|**32 416**||||||||||||||**32 416**|**32 416**|**32 416**|**32 416**||**33 500**| |Receipts from fundraisingactivities||||||||||||||||||||| |Gross tradingreceipts|**1 860**||||||||||||||**1 860**|**1 860**|**1 860**|**1 860**||**2 950**| |Income from investments other than||||||||||||||||||||| |land and buildings||||||||||||||||||||| |Rents from land & buildings||||||||||||||||||||| |Gross receipts from other charitable||||||||||||||||||||| |activities||||||||||||||||||||| ||||||||||||||||**-**|**-**|**-**|**-**||| |**_A1 Sub total_**|**_A1 Sub total_ 47 045**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**47 045**|**47 045**|**47 045**|**47 045**||**36 450**| |**A2 Receipts from asset &**||||||||||||||||||||| |**investment sales**||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 47 045**
**-**
**-**
~~——~~|||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**47 045**|**-**
**-**
**-**
**47 045**|**-**
**-**
**-**
**47 045**|**-**
**-**
**-**
**47 045**||**-**
**36 450**| |**A3 Payments**||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||**-**|**-**|**-**|**-**||| |Gross trading payments|**3 100**||||||||||||||**3 100**|**3 100**|**3 100**|**3 100**||**3 500**| |Investment management costs|||||||||||||||**-**|**-**|**-**|**-**||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||| |activities|**42 750**||||||||||||||**42 750**|**42 750**|**42 750**|**42 750**||**30 750**| |Grants and donations||||||||||||||||||||| ||||||||||||||||**-**|**-**|**-**|**-**||| |Governance costs:||||||||||||||||||||| ||||||||||||||||**-**|**-**|**-**|**-**||| |Audit / independent examination|**100**||||||||||||||**100**|**100**|**100**|**100**||**100**| |Preparation of annual accounts|**200**||||||||||||||**200**|**200**|**200**|**200**||**200**| |Legal costs|||||||||||||||**-**|**-**|**-**|**-**||| |Other|Other|||||||||||||||||||| ||||||||||||||||**-**|**-**|**-**|**-**||| ||||||||||||||||**-**|**-**|**-**|**-**||| |**_A3 Sub total_ **|**46 150**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**46 150**|**46 150**|**46 150**|**46 150**||**34 550**| |**A4 Payments relating to asset and**||||||||||||||||||||| |**investment movements**||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 46 150**
**-**
**-**
**-**
**46 150**
**34 550**
~~SSSSS~~||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**895**
**-**
**-**
**-**
**895**
**1 900**
**-**
**895**
**-**
**-**
**-**
**895**
**1 900**
~~——————~~|||||||||||||||||||| APPENDIX 2 **SC042924** **Heartsong Ministries** |**Section B Statement of balances**|**Section B Statement of balances**||||||| |---|---|---|---|---|---|---|---| |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**800**
**895**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| ||Cash and bank balances at start of year|||||**800**|**1 900**| ||Surplus / (deficit) shown on receipts and
payments account|||||**895**|**1 950**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**1 695**|**-**|**-**|**-**|**1 695**|**3 850**| |||-|
-|
-|
-|
-|50| |||||**Fund to which**|**asset belongs**|**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||11 June 2020| ||||||||| ||||||||| ||||||||| / Statement of balances 2 December 2007 APPENDIX 2 **SC042924** **Heartsong Ministries** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ RISE WOMEN EVENT RADIOTHON CHRISTMASTHON RADIO TRAINING FOR BROADCASTERS WORSHIP EVENT ## **C2 Grants** ## **C3a Trustee remuneration C3b Trustee remuneration - details** |**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**-**
| ||||| |If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)|||**X**| |**Authority under which paid**|||**£**| ## **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **X** ||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |**Nature of relationship**
||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| ||||| ||||| ||||| ||||| ||||| ## **C4b Trustee expenses - details** ## **C5 Transactions with trustees and connected persons** ## **C6 Other information** / Notes 3 December 2007 APPENDIX 2 **SC042924** **Heartsong Ministries** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Numerous donations|**34 273**|||||**34 273**||**36 450**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|||**-**|**-**|**-**|**34 273**||**36 450**| ||**-**||**-**|**-**|**-**|**reference**||**reference**| ## **2 Grants** |**2 Grants**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**
**-**
**reference**
**Unrestricted**
**funds**
**to nearest £**
**3 Gross receipts from other charitable activities**|**-**||**-**|||**-**||**-**| ||||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**reference**
**Total current**
**period**
**to nearest £**||**reference**
**Total last period**
**to nearest £**| |Fund raisingactivities||||||||**-**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|**-**|**-**|**-**||**-**| ||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Advertising/promotions|**1 500**|



||||||**6 500**| |Branding/ Prints|**2 000**|||||||**4 400**| |Charitable donations|**30 850**|||||||**30 000**| |Bank charges|**32**|||||||**12**| |Consultants|**3 800**|||||||**1 892**| |Internet & telephone|**550**|||||||**799**| |Meals|**750**|||||||**440**| |Office & Admin expenses|**1 050**|||||||**350**| |Partitions|**668**|||||||**8 200**| |Travel|**1 700**|||||||**1 507**| |Venue hire|**3 000**|||||||**2 500**| |Website development|**250**|||||||**3 500**| |**Total**|**46 150**||**-**|**-**|**-**|**-**||**60 100**| ||reference error||-|-|-|reference error||reference error| Additional notes (1) December 2007 APPENDIX 2 **SC042924** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**| |---|---|---|---|---|---|---|---| |Donations||||||**-**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**-**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| **Nature and purpose of funds** Additional notes (2) December 2007 APPENDIX 2 **SC042924** **Heartsong Ministries** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||| |---|---|---|---|---|---|---| |**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| Additional notes (3) December 2007