2025-03-31-accounts

Trustee’s annual report & financial statements

For the period ending 31[st] March 2025

Peter Hall Finance & Accounting Solutions “Fellow” Certified Public Accountant UK 10227712A

Report and Financial Statement

FOR THE YEAR ENDED 31[st] March 2025

CONTENTS:

1. Title pages

Pages 1-2 Pages 3-7

1. Trustee’s report Pages 3-7 3. Independent Examiner’s report Page 8 4. Statement of financial activities Pages 9-11 5. Other & Media Page 12

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Bridge Family Church

“Connecting our community to a loving God”

TRUSTEE’S ANNUAL REPORT

The Trustees have pleasure in presenting their report for the financial year ending 31[st] March 2025.

REFERENCE AND ADMINISTRATION DETAILS

Charity Name : Bridge Family Church Charity Number : SC043179 Constitutional form : Unincorporated Association Constitutional form date : 24[th] May 2012 Accounting reference date : 31[st] March Principal Address :

Website: www.bridgefamilychurch.com

Charity Trustees:

There were no other Trustees who served during the financial period.

Bankers: HSBC. 2 Buchanan Street, Glasgow G1 3LB. 40-22-47 01695304

Senior Staff member responsible for day-to-day management of the charity: Trustee and Pastor; David Goldschmidt

The charity has income below £250,000, and as such is eligible to prepare its accounts on a “Receipts and Payments” Basis. The governing document does not require the charity to prepare fully accrued accounts and neither does it require an audit. The accounts have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (the

SORP) issued by the Office of the Scottish Charity Regulator in it’s role as a SORP making body, recognised by the Financial Reporting Council. The charity has had the accounts independently examined by Peter Hall of “Peter Hall Finance & Accounting Solutions”, Tillicoultry, Clackmannanshire.

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STRUCTURE, GOVERNANCE, MANAGEMENT

Governing document: The Trust is administered in accordance with the terms of the Trust Deed. The charity is a charitable unincorporated association and the purposes and administration arrangements are set out in its constitution.

The Charity is registered with the “Office of Scottish Charity Regulator”

The organisational structure and decision-making process: The Trustees are the managerial arm of the charity. They meet regularly and make decisions for and on behalf of the church. Major decisions of a managerial and financial nature are minuted.

How trustees are appointed and recruited: The trustees were those appointed on the establishment of the trust. Appointment and removal is in accordance with the Trust Deed which requires that appointment is approved by unanimous agreement of the existing trustees and removal of any trustee by the unanimous agreement of the others.

Risk Management: It is considered by the Trustees that there is no foreseeable risk where the charity is exposed.

Affiliations and connections: The charity is affiliated with the “Assemblies of God, Great Britain”. (“Assemblies of God” is a company limited by guarantee (No. 2873415) registered in England, having its registered office at Gf/F12, No 1-2 The Cottages, Deva Centre, Manchester, England, M3 7BE, and is also a registered charity (No. 1032245)).

OBJECTIVES AND ACTIVITIES

The Purpose of the charity as set out in the Governing Document: The purpose of the charity is the advancement of religion; provision of assistance to those in need through age, illhealth, disability, financial hardship or another disadvantage.

Summary of the main activities in relation to those Purposes: During the year the charity continued weekly meetings. The charity helped several people in the community through counselling and practical help.

Volunteers: The church and/or charity would not be able to function without the help of volunteers in the areas of supervision of children, music, serving and cooking, teaching and maintenance. The Trustees would like to thank all volunteers for their invaluable contribution to the life of the charity. The Trustees acknowledge that service to the public benefit would not be possible with these volunteers.

ACHIEVEMENTS AND PERFORMANCE

This past year has been an incredible season of growth for Bridge Family Church and Kirk House Coffee. We’ve seen God’s favor as we’ve continued to strengthen our church family, serve our community, and grow in our new space. Our coffee house has become a welcoming hub where families, students, and neighbors regularly gather. The kids’ area, affordable menu, and warm atmosphere have opened the door for dozens of new connections each week.

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T1￿01]gh KirL Hol￿e Coffee ii"e'i-e been 2ble to biiild genuine idationsliips, seire ￿7th excelleiice, 2lld create opportunities foi communitr to expelleiice God's love iti p12ctical wars. 11,'e're also seen Ol￿ c11i￿ch millistries expan(L more rolullteeis step up, and llew people fiLiding theit place ui oiw chiwch tan]ily. As we looL ahead to 2026, ￿'e'[e believing foi even gteatei Ampact - mole oiitteach in out aty, stroiiger pattneIsliips in Ol￿ neiglibothood, 2nd for KitL- House Coffee to contillue beillg 2 light 2nd safe space for Ediiibillgb. Biidge FaLnilr chi￿ch contilliies to gtow and t]oiuish An its ministiv ￿la commill]itv oiitteach. The ￿lanCIal veat eiidiiig 31 MaL'ch 2025 ieflects sig]ific2llt gro￿￿￿ in both income alld expelldit￿e, ￿7th exp2llded piOgran)￿g and illcte2sed siipport from donois and Parth￿S. icome Totsl income foi the veat was £186,399, a substautial inciease ftom £105.632 in 2024. This iiicliided- £173,574 ttom geneiaj donations and 8iriL¥ (2024: £105,632) £71,917 designated foi the Building Fi]nd (up from £4,601) £12,825 ftotn Cafe illcome Additioi]al ieceipts Iiom missions giring, Gift Aid, iootn ientajs, and tniscellaneoi]s conttibiitions The illcrease in donations 2Lid designated gfts reflects the sttong siipport from the co￿￿egatiOn 2nd ￿-Ider conllniwity, P2tficia2dr t0￿-￿[d$ biiilding impiorements ￿ld ministri: exp2llSiOll. Total eweiidittwe loi the veat was £164,948, compated to £64,908 in the pierioiis veat. This llicliided- £108,659 in building-ielated expenses

• £22,125 for hall hire and facilities

• £9,330 in utilities

• £8,553 in team-related expenses

• £2,440 in café-related operational costs

Other administrative, ministry, missions, and event costs associated with the delivery of the church's charitable activities

The growth in expenditure aligns with the church's strategic focus on building improvement, increased staffing needs, and ministry development.

Net Movement and Fund Position

The charity recorded a net surplus of £21,450 for the year (2024: £40,724). This comprises:

• A surplus of £58,192 in unrestricted funds

• A deficit of £36,742 in restricted funds (primarily due to drawdown of Building Fund reserves)

The total funds carried forward at 31 March 2025 stood at £117,071 (2024: £95,620), comprising:

• £164,717 in unrestricted funds

• £(47,646) in restricted funds, reflecting expenditure in advance of income allocated for the building fund

All funds are being used in line with the charitable objectives of the organisation.

Cash Position

At year-end, the charity held £117,419 in its HSBC bank account and £348 in credit card liabilities, resulting in a net cash position of £117,071.

Financial Oversight and Assurance

The accounts have been independently examined by Peter Hall (FCPA MCSI), and no material concerns were raised. The Trustees confirm that the accounts comply with the Charities Accounts (Scotland) Regulations 2006 and that the charity maintains robust financial practices.

Conclusion

The Trustees are pleased with the financial health of the church and remain committed to the responsible stewardship of its resources. The continued generosity of supporters and careful management of funds ensure Bridge Family Church is well-positioned to further its mission to connect the community to a loving God.

The financial effect of significant events: There were no significant events during the financial period. All expenditures was for the day to day running of the activities of the church.

Investment policy & objectives set: The Trustees consider that the cash deposits will be needed for the charity’s activities and therefore, there is no plan for investments. For the next financial year, the objectives will be to consolidate current activities given the church is only four years old.

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Charity's policy on resetves: on tbe 31" Tr121" 2017. the T￿￿teeS 2dopted a '￿ese￿:eS Polia ' tI￿t at least £1,500 be mailltailied in the banL- 2CCO[￿t as a minimum. This would ensure the contiLii]atioii ot ChI￿Ch actirities gireii 2 sudden tall ill ieceipts. Going Concern: As at the date of appioral of d]is iepoQ atld the fin￿1claI accounts, the Tnistees have assessed that theie is no iuicertainty aboiIt tlie Chatitrfs abilitv to contiLiue as a going concetn. Plans for fiiture periods: We ￿?211t to complete oiu oiitdooi ienovations, expalld our hall i]se, get more people eiigaged in the local Chi￿ClI alld looLAllg to ttaill moie leaders to lielp us exp￿id oilr Ieach. The cafe is so we ate looLillg fOrn￿a to iecmiting mole help, we ienovated the downst2its of the buil(lll¥ ￿:hiCh Ill￿1$ it can be iised mole bv tbe commiu]itr. 2025 was a gteat Veat and we believe and hope 2026 Factors likely to affect financial perforniance or position going forward: There is no foiesee2ble erent liLel!' to attect the tin2llcial perEonn2nce. The Tnistees believe that this ieport is a lait, b3JgJ]ced and an iuideistandable ieriew ol die chatitrfs stniCtt￿e, legal Pl￿Pose5, objectires and activities, tllwicial peifoimance & fll]9nci81 positioii. The TrL]Stees woidd liLe to thanL-s all those rolilliteers to Iidp maLe it possible foI Bridge Familv C11￿Ch to fimction. Tlie Cliatitr Trustees ded2te that thev bare 2ppIored the ieport above. Signed on behalf OE the Chatity, T￿￿tees. Signature:............................................. Date . 5112/2025 Positioii . Tnistee/Pastoi

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS REPORT TO THE TRUSTEES OF"BRIDGE FAMILY CHURCH" Scottish Registered Charity SC043179 I report on the accounts of the charty for the year ended 3151 March 2025 which are set out on pages 9 to 11. Res ective res onsibilities of Trustees and Auditors 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 trustees consider that the audit requirement of Regulation 10{11 Idl 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 Inde endent Examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl 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 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 accounts. Inde endent Examiner's statement In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 44{11 la) 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 to which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 1911212025 Fellow Certified Public Accountant UK. 10227n2A Peter Hall Finance & Accounting Solutions of Tillicoultry. Clackmannanshire. FK13 6DR

Bridge Family Church

Scottish Registered Charity SC043179

Statement of Income & Expenditure For the 12 months ending 31st March 2025

	Unrestricted	Restricted	Total	Total	Notes
	funds	funds	funds	funds
			2025	2024
	£	£	£	£
Income & Endowments from:
Donations & Legacies	101,657	71,917	173,574	105,632	1
Charitable Activities
Other Trading Activities	12,825		12,825
Investments
Other
Total	114,481	71,917	186,399	105,632
Expenditure on:
Raising Funds
Charitable Activities	56,289	108,659	164,948	64,908	2
Other
Total	56,289	108,659	164,948	64,908
Net Income/(expenditure)	58,192	(36,742)	21,450	40,724
Transfers between funds
Net funds	58,192	(36,742)	21,450	40,724
Reconciliation of funds
Total funds bought forward	106,525	(10,904)	95,620	54,896
Total funds carried forward	164,717	(47,646)	117,071	95,620	3

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Notes to the Statement of Financial Activities	Notes to the Statement of Financial Activities		2025	2024
Income & Endowments
Income from Donations & Legacies
General donations			173,574	105,632	1
Café			12,825
Expenditure
Expenditure on Charitable Activities					2
All costs to further charity's aims			56,289	40,832
Premises costs			108,659	24,076
Reconciliation of funds
HSBC Glasgow			117,419	95,621	3
HSBC Credit Card			(348)	(1)
Cash & Bank balances at end of the year			117,071	95,620
Statement of Balances
	Unrestricted	Restricted	Total Prior Yr
Start of year	106,525	(10,904)	95,620 54,896
Surplus /(Deficit)2025	58,192	(36,742)	21,450 40,724
End of year balances	**164,717 **	(47,646)	117,071 95,620
Movement in Funds	1/4/2024	Net Mov’t	Transfers	31/3/2025
Unrestricted
General Fund	106,525	58,192		164,717
Restricted
Building Fund	(10,904)	(36,742)		(47,646)
Total Funds	95,621	21,450		117,071

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Receipts & Payments 2025

Year ending 31[st] March 2025

Receipts & Payments 2025 ear ending 31st March 2025
Receipts Building Fund Café Miscellaneous Income Missions Gift Aid Missions Income Room Rental Income T/O Gift Aid T/O Non-Gift Aid Total Receipts Less: Payments Accounting Fees Expense Advertising Bank Charges Expense Bridge Kidz Expense Building Expense Café Expenses Cleaning Connect Groups Expense Facilities Hall Hire Hospitality Expense Insurance Expense Membership Fees Expense Ministry Expenses Miscellaneous Expense Missions Expense Office Expense Professional Fees Special Guests Expense Special Events Expense Team Expense Utilities Expense Worship Team expense Total Payments Net Receipts (Payments)	2025 2024 £ £ 71,917 4,601 12,825 17,410 20,851 75 5,552 11,293 950 9,518 8,642 68,227 60,170
	186,399 105,632 855 805 1,631 22 189 99 165 108,659 24,076 2,440 2.494 2 61 22,125 12,875 205 1 525 499 1,115 1,166 898 787 745 21 1,553 4,042 78 29 300 500 100 1,300 1,278 214 8,553 12,995 9,330 4,536 588 941 164,948 64,908 21,450 40,724

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BfjIIOGE . FAMILY CHURCH Web: www.bridgefamilvchurch.co TTr"ittei: @bfcedinburgli F2ceboolL" "bndget2milycliurdi" Spotity. 'l)ridge family cliutch worsliip" iTunes: ,￿ridge F2mil}' Cliurcli" 12