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GLENISLA CHURCH SCIO
CHARITY INFORMATION
AS AT 31 MAY 2025
| NUMBER | SC044459 |
|---|---|
| TRUSTEES | Lady O M M Ivory |
| Mrs R M Cooper-Ivory | |
| J E B Gammell | |
| J R Gammell | |
| R J Pooley | |
| PRINCIPAL ADDRESS OF TRUST | Quay 2 |
| 139 Fountainbridge | |
| Edinburgh | |
| EH3 9QG | |
| BANKERS | Bank of Scotland |
| The Mound | |
| Edinburgh | |
| EH1 1YZ | |
| LEGAL ADVISORS | Turcan Connell |
| Princes Exchange | |
| 1 Earl Grey Street | |
| Edinburgh | |
| EH3 9EE | |
| INDEPENDENT EXAMINER | Paul Hutchison ACA |
| Azets Audit Services | |
| Chartered Accountants | |
| Quay 2 | |
| 139 Fountainbridge | |
| Edinburgh | |
| EH3 9QG |
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GLENISLA CHURCH SCIO
TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31 MAY 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 May 2025. The charity was registered on 2 December 2013.
Reference and Administrative Information
The charity information including the trustees and advisers who served during the year are stated on page 2. The Trustees have held office since the date of incorporation of the SCIO.
Structure, Governance and Management
Constitution
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO) which was registered on 2 December 2013. It has a single tier structure and as such the trustees are the members of the charity.
Appointment of trustees
A person will be deemed to have been admitted as a member on the date on which he is appointed as a Trustee of the SCIO. Trustees are elected at the annual general meeting in the place of any retiring. There must be a minimum of three and a maximum of nine trustees.
Objectives and Activities
Charitable purposes
The purpose of the SCIO is to advance religion by the provision of religious services and to promote other charitable purposes by owning and making available a church building.
Activities
The charity provides access to religious services including songs of praise, public worship and the conduct of religious weddings and funeral services.
Financial review
The Trust had closing cash at the bank of £25,792 (2024 - £9,923) at the year-end, of which £19,656 is held withing the restricted fund for church roof repairs (2024 - £nil). The charity also held property assets with a cost of £74,829 (2024 - £74,829).
The Trust received income of £24,603 (2024 - £8,298), £19,656 of this represents donations held in the restricted fund.
Trustee remuneration and expenses
The Trustees did not receive any remuneration or expenses during the period under review.
Reserves policy
It is the policy of the Trustees to review the reserves of the entity on a periodic basis and at least annually.
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GLENISLA CHURCH SCIO
TRUSTEES’ ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Major risks facing the charity
The charity is dependent on support from donors and accordingly without this the charity would find it difficult to continue.
Plans for future periods
The charity plans to continue to make Glenisla Church available for use in accordance with the charitable objectives.
Approved by the trustees and signed on their behalf by:
JEB Gammell .
J E B Gammell Trustee
Date: 9 December 2025
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF
GLENISLA CHURCH SCIO
FOR THE YEAR ENDED 31 MAY 2025
I report on the accounts of the charity for the year to 31 May 2025, which are set out in the Statement of Receipts and Payments, the Statement of Balances and the related notes.
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) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER’S REPORT
My examination is carried out in accordance with Regulation 11 of the 2006 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:
(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 Charities and Trustee Investment (Scotland) Act 2005 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 Charities Accounts (Scotland) Regulations 2006 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.
Paul Hutchison
Paul Hutchison ACA
Azets Audit Services Chartered Accountants
Quay 2 139 Fountainbridge Edinburgh EH3 9QG
Date: 23 December 2025
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GLENISLA CHURCH SCIO
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 31 MAY 2025
| Note Receipts Donations 4 Weddings Sales of tabletop Hall hire Other Total receipts Payments Cost of charitable activities 5 Governance costs 6 Total payments Surplus/(Deficit) for the year |
2025 2025 2025 2024 2024 2024 Unrestricted £ Restricted £ Total £ Unrestricted £ Restricted £ Total £ 4,108 19,656 23,764 6,844 - 6,844 400 - 400 800 - 800 - - - 421 - 421 233 - 233 233 - 233 206 - 206 - - - |
|---|---|
| 4,947 19,656 24,603 8,298 - 8,298 |
|
| 7,186 - 7,186 3,965 - 3,965 1,548 - 1,548 2,028 - 2,028 |
|
| 8,734 - 8,734 5,993 - 5,993 |
|
| (3,787) 19,656 15,869 2,305 - 2,305 |
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GLENISLA CHURCH SCIO
STATEMENT OF BALANCES
AS AT 31 MAY 2025
| Fund Balances Note Opening fund brought forward (Deficit)/Surplus for the year Closing fund carried forward 2 Bank and Cash Balance Trust account Donations account Closing bank balances carried forward Other Assets Property Liabilities Independent examiner & OSCR submission |
2025 2025 2025 2024 2024 2024 Unrestricted £ Restricted £ Total £ Unrestricted £ Restricted £ Total £ 9,923 - 9,923 7,618 - 7,618 (3,787) 19,656 15,869 2,305 - 2,305 6,136 19,656 25,792 9,923 - 9,923 |
|---|---|
| 2025 2025 2025 2024 2024 2024 Unrestricted £ Restricted £ Total £ Unrestricted £ Restricted £ Total £ 72 - 72 - 72 72 5,992 19,656 25,720 19,656 25,720 9,851 6,064 19,656 25,792 19,656 25,792 9,923 |
|
| 2025 2025 2025 2024 2024 2024 Unrestricted £ Restricted £ Total £ Unrestricted £ Restricted £ Total £ 74,829 - 74,829 74,829 - 74,829 |
|
| 2025 2025 2025 2024 2024 2024 Unrestricted £ Restricted £ Total £ Unrestricted £ Restricted £ Total £ 1,620 - 1,620 1,530 - 1,530 |
The financial statements were approved by the Board of Trustees and signed on their behalf by:
JEB Gammell .
J E B Gammell Trustee
Date: 9 December 2025
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GLENISLA CHURCH SCIO
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
The funds are unrestricted funds and may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain an unrestricted fund for the day-to-day running of the organisation and a restricted fund which is for the repairs required to the church roof.
3 Related party transactions
No remuneration or expenses were paid to the trustees or any connected persons during the period.
4 Donations
| 4 | Donations | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Unrestricted Donations | |||
| Coffee Morning | 1,842 | 1,098 | |
| Hilary Williams | - | 1,000 | |
| Thomas Hunter | - | 1,000 | |
| Other amounts less than £1,000 | 2,266 | 3,746 | |
| ────── | ────── | ||
| 4,108 | 6,844 | ||
| Restricted Donations | |||
| Roofing Donations | 19,656 | - | |
| ────── | ────── | ||
| 23,764 | 6,844 | ||
| ══════ | ══════ | ||
| 5 | Cost of charitable activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Repairs and maintenance | 2,688 | 1,102 | |
| Insurance | 2,915 | 2,696 | |
| Heat and light | 443 | 67 | |
| Donation | - | 100 | |
| Hall hire | 100 | - | |
| Other | 1,040 | - | |
| ────── | ────── | ||
| 7,186 | 3,965 | ||
| ══════ | ══════ | ||
| 6 | Governance costs | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Independent examination | 1,548 | 1,282 | |
| Corporation tax compliance | - | 576 | |
| OSCR submission fee | - | 170 | |
| ────── | ────── | ||
| 1,548 | 2,028 | ||
| ══════ | ══════ |
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