Eagle Flight International Gospel Centre
(EFIGC)
Financial Statements for the Year ended
31/12/2023.
Charity No SC044667

CONTENTS
PAGE
Legal and administrative information.
Mana8ement Report of the Chairperson
Independent Examinerfs Report to the Mana8ement
Statement of Financial Activiti es
Balance Sheet
Notes formin8 part of the financlal statements

EFIGC Legal and administrative information
MANAGEMENT COMMITfEE
INDEPEPIDEPIT EYp%l/l:.IiER
16/1 Wardi eburn street West
Edinburgh. EH5 IED
BANKERS

. EFIGC Management Report for the Year 2023
I REPORT OF Management Committee The Management Committee, who for the purposes of
charity law, a re trustees of EFIGC, have pleasure in presenting thei r report along with the financial
statements for th e yea r ended 3 1 December 2023. The financial statements have been prepa red
in accordance with the accounting policies set out therein and comply with the
charity's constitution, appli cable law and the Statement of Recommended Practice 'Accounting
and Reporting by Charities" as revi sed in 2005.
1.1 Structure, Govefnance and Management
This Scottish cha rity number SC044667 is managed by nominated Trustees. After three years an
IndividLJal may request to sta nd down and not be eligible for re-election or co-option for a period
of a yea r after which he/she may be deemed fit to be re-elected. The ind uction process for any
newly appointed member of the Management Committee comprises a meeting with the
Chairperson, where the objectives and responsibilities of being a Trustee are discussed
and the new mem ber is presented with a copy of the Charity's constitution. All Trustees
are familiar with the practical work of the Charity, having pa rticipated in seminars and supported
the activities of EFIGC.
1.2 Risk Mana8ement
The Management Committee have assessed the major risks to which the Charity is exposed,
those related to the operations and finances of the Charity and aresatisfiedthat
systems are in place to mitigate the exposure to major risks.
1.3 Organisational Structure
During 2021 EFIGC comprised of three131 Trustees. The Trustees normally meet quarterly and
sometimes the Chairperson calls for a m eeting when there are urgent matters to deal with.
1.4 Objectives and Activities
EFIGC is established for the promotion of mutual understandin& love, peace a nd unity among
men. Moreover, to encourage the study, understa nding and practi cal application of bible truth
i n everyday life. Work in a holistic approach in developi ng programmes to empower communities
and other vulnerable 8roups. Operate such facilities a nd activities as are deemed necessary by
the Mana8ement Committee to further its objettives, Co-operate with any other body, whether
statutory or volunta ry, having objects consistent with the Project. EFIGC ca rries out its activities
in linewiththe objectives of the Charity which is aimed at supporting individuals and
communities in areas of need.
The Charity is guided by the needs of the
communities for its partners. In thi s connection, the pa rtners are involved in needs assessment,
project des18n and the implementation process of programmes.
1.5 Donation5 received and how spent
Since the Primary objertive of this charity is evangelism a nd practicing charitabl e ed ucational
programmes for the wellbeing of individuals and communities in the UK an d worldwide. We a re
pleased to note the following..
1.6 Achievements and Performance
Despite having limited resources and EFIGC management worked well with the network
organisations

1. 7 Financial Review
The Charity is reli3nt on incorne frofT7 don3tions and income from fundraising event5. The results
for the year and the Cha rity's financial position at the end of the year are shown in th e 3ttached
financial statement5.
1.8 Responsibilities of Management Committee
The Ch3rities and Trustee Investment Act (Scotlandl 2C(15 and The Charities Accounts
IScotl3ndl Regulations 20(6 require the trustees to prepare financial statements for each
financial year that give a true and fair view of the charity's financial activities during the
year and of its financial position at the end of the year. In preparing financial statem ents,
giving a true and fair wew. the trustees are required to: Select Sultable accounting polici es
and then apply them consistently: Make judgments and estimates that are reasonable
and prudent,. state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material departures disclosed and
explained in the financial statements- Prepare the financial statements on the going concern
ba515 unle55 It is inappropriate to presume that the charity wll continue in operation. The
Trustees are responsible for keeping proper accounting records which disclose with rea 50nable
accuracy at any time the financial position of the Charityand whichenablethemto
ensure that the financial statements comply with the legislation noted above. They are also
responsible for 5afeguardin8 the a55ets of the Charity and hen￿ for takinB reasonable steps for
the prevention ané detection of fraud and other irregularities.
2.0 AUDIT
The Management Committee voted against having EFIGC'S booksaudited nowaswedo not raise
enough monies to justify an audit. instead Mr Babatope Olusola Osuolale was appointed as the
Independent Examiner. The Future of Eagle's Flight International Gospel Centre Trustees took a
decison to reduce its employees by 50% due to its financial po%tion. It has also been able to
outline a lot of programmes this year to help the community such as- adapt and th rive, mainly
because of the prevalent disease to better and shape the lives of the people in the community,
our prison visitations and praying for them ha5 been re4e5i8ned. Organisin8 extra classes on
Saturdays for the youth around mathematics and some of the science subjects for free of charge
are still holdin& and other charity endeavours. Moreover, the charity helped raise money to
support Wavedey Care. and another charitable organisation in Scotland as we do every year in
creating awareness of HIV virus and Hepatitis 8. We are also looking forward to employi ng a few
other people in 2024 to help function best in other areas that much attention is needed in the
organisation as we grow also in other nations. We have the hope that our charity has become
benefitial to the community and Great Britain at large and this wll not end here but pledge to
do more in future to help better the lives of the people in the community and beyond both
rnorally and spirituallv.
Chairperson

EFIGC Independent Examlnerfs Report to the Management of EFIGC
I report on the accounts of th e charity for the year ended 3 1 December 2023 which a re set out
on pages 7t0 9
Respective Responsibilities of Trustees and examlner
The Cha rity's Tru51ees are responsible for the preparation of the 3ccounts in accorda nce with the
term5 of the Chariti es and trustee's investment Scotland Act 2005 and the Charities Account
(Scotland I re8ulations 2Q)6. The Charity trustees consider that the audit requi rement of the
Regulation 10( Illal to Icl of the Accounts Regulations does not apply. It is my respon sibility to
examine the accounts as requi red under sertion 44111 Icl of Act and to state whether matters
have come to my attention.
Basis of Independent Exarninerfs Statement
My examination i s carried out in accordance with the Regulation 11 of the Charities Account
{Scotlandl Regulation 2((J6. An examination includes a rewew of the accounting records kept bv
the charity and a comparison of the account presented with those records. These include
consideration of the unusual items or disclosures in the accounts and seek explanation from the
trustees on such matters. The procedures taken do not provide all the evidence that would be
provided by an audit and consequently I do not express an audit opinion on the view 8iven by the
accounts.
Independent examiner's statement
During my examination no matter has come to my attention:
11 Which gives me reasonable cause to believe that in any material respect the requirement:
To keep accounting records in accordance ￿th section 44 111 la)of the Act and
Re8ulation 4 of the 2C06 Accounts regulations: and
To prepare account which accord with the 3ccounting records and comply wth
regulation 8 of the 2CQ6 Account Re8ulations, have not been met.. or
21 To which. in my opinion, attention should be drawn to in order to enable a proper
understandingof theaccountsto be reached.

EFIGC- Statement of Financlal Activltles For the year ended 315t December 2023
Unrestrlcted fund5
Notes
2023
2022
Incoming resources
Incoming resourcesfrom generotedfunds
Vol untary income - donation s
Charitable & Fundraisingactivities
Restricted Grants
Govt bounce back Loan/Bank Interest
Gift Aid/Membership fees received
Total 5ncomlng resources
Resources expended
Stationery
Cost of Fund Raising A
Transportation
Charitabl e artivitie5
Electricity
Accountancy fees
Repai rs
H311 hirelRent
Telephone/Broadband/Website
Salaries
Home Office applications/HRMC TaxlNat InslDVLA
Insu rance
Legal fee/Bank charges/loan refund
Office Rent
Assets
Total resources expended
Net movement In funds
Balance5 brought forwa rd at 01$1 Jan 202312022
8alances carrled fonvard at Ol" Jan 202412023
20379
30255
32781
5414
131
141
9549
60183
17819
56014
543
4225
7743
4273
250
3700
14
8255
151
950
4539
600
360
169(X)
282
19309
2522
18
2215
161
175
1995
li
1972
6000
106C()
60351
11681
1691
1523
6400
60825
148111
6502
1691
All the activities of the EFIGC- relate to continuing operations. The notes on page 9 form pa rt of
these financial statements

EFIGC Balance Sheet as at 31st DLxember 2023
Notes
Total
2023
Total
2022
Fixed Assets
Tangible Assets
14558
Current Assets
Debtors
Cash at Bank and in Hand
1523
1691
Current Uabllltles
Crediiors.. Govt Bounce back Loan
Net Current Assets/UabllStle5
1523
1691
Total Assets
a+d
20392
16249
Represented By..
Surplus/lDeilcltl for the year to 31" December 2020
20392
16249
Approved by the Management Committee on 0110612024 and signed on their behalf bv..

EFIGC- Notes to the Accounts For the year ended 31. December 2023
l. Accounting policies
al Basls of accounting
The financial statements have been prepared under the historical cost convention and a re in
3ccord3nce with applicable Accounting Standards in the United Kingdom, the Charities
Accounts (Scollandl regulations 2006 and Accountin8 and Reporting by Charities: Statement
of Recommended Practice1SORPI issued in March 21x15.
bl Incoming resources
All incoming resources are recogni sed once the charity has entitlement to the resources, it
15 certain that the resource will be received. and the monetary value of the incoming
resou rces can be measured ￿th sufficient reliability.
cl Resources expended and Irrecoverable VAT
Liabilitie5 are recognised as resources expended as soon as there is a le831 or constructive
obli8ation committing the charity to the expenditure. All expendilure is accounted for on an
accruals basis and has been tlassified under headings that aggregate all costs related to the
cate80ry. Irrecoverable VAT i s charged against the category of the resources expended for
which it was incurred. EFIGC is not ￿￿'stered for VAT.
d) Depreclatlon
This is char8e at 25Yc yearly on the reduced balance of assets.
el Allocation of overhead and support costs
Overhead and support costs (lighting, rent. gas and telephone) have been allocated
directly to costs of fund rai sing and charitable activities.
2. Donation5
£24477
3. Fundraisin8 activitie5
£26157
4. Other income (Gift aid)
£9549
5. Cha ritable activities lexpl
£4273
6. Sala rie5
£17500
7. Assets at 1st Jan 2023 £14558
Du rin8 the year
£io&Jo
£25158
£6290
Depreciation 25%
Value at 3151 Dec 2024
£18869
Approved by the Management Committee on 0110612024 and signed on their behalf bv:
Chairperson