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← Net Ministries Scotland

2025-07-31-accounts

Net Ministries Scotland

Financial statements For the year to 31 July 2025

Scottish Charity Number SC045840

Net Ministries Scotland

Index to the financial statements

For the year to 31 July 2025

Index Page
Trustees’ Annual Report 1
Independent Examiner’s Report 6
Statement of Receipts and Payments 7
Statement of Balances 8
Notes to the accounts 9

Net Ministries Scotland

Trustees’ Annual Report

For the year to 31 July 2025

Reference and Administrative Information

Charity No SC045840

Address

Victoria Chambers 3/1, 142 West Nile Street Glasgow G1 2RQ

Trustees

Charles Morrison OBE CA (Chairman) Mark Berchem Anton Colella Father James Duggan John Jackson Barbara Coupar (resigned 10 February 2025) Daniel Kelly

Bankers CAF Bank 25 Kings Hill Avenue Kings Hill, West Malling Kent ME19 4JQ

Independent examiner John G O’Hara CA O’Haras, Chartered Accountants Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU

Net Ministries Scotland

Trustees’ Annual Report

Structure, Governance and Management

Constitution

Net Ministries Scotland is a Single Tier Scottish Charitable Incorporated Organisation (SCIO). It was registered in its current legal form by OSCR on 27 July 2015. It is governed by its constitution, which was adopted on 5 January 2016.

Appointment of trustees

The structure of the organisation consists of the charity’s trustees, who are also the organisation’s only members and comprise of the organisation’s board.

The board must arrange an annual general meeting (‘AGM’) of the charity’s trustees in each calendar year, reporting on the immediately preceding financial year of the organisation.

At each AGM, all the charity trustees must retire from office but may then be re-elected.

Administration

The board may delegate any of their functions or powers to sub-committees; a sub-committee must include at least one charity trustee.

The board may also delegate to the Convenor of the organisation (or holder of any other post) such powers (but not their responsibilities) as they may consider appropriate.

When delegating powers, the board must set out appropriate conditions (which must include an obligation to report regularly to the board).

Any delegation of powers may be revoked or altered by the board at any time.

The rules of procedure for each sub-committee and the provisions relating to membership of each sub-committee, shall be set by the board.

Objectives and Activities

Charitable purposes

The organisation is established for charitable purposes only and the objectives are:

  1. The advancement of religion and education by operating exclusively for religious, educational and charitable purposes.

  2. The area within which the organisation shall operate (in this constitution referred to as the ‘Area of Benefit’) shall be Scotland and the surrounding areas.

  3. The organisation shall promote (but not promote exclusively) its activities and delivery operations to people within the ‘Area of Benefit’ who are young Scottish Catholics. These people will be the organisation’s beneficiaries.

Net Ministries Scotland

Trustees’ Annual Report

Principle Activities, Achievements and Performance

The mission of NET Scotland is to inspire young people to love Christ and embrace the life of the Church. Every August, young Catholics between the ages of 18-28 devote nine months to serve with NET (National Evangelisation Teams).

Our missionaries are recruited from all over the world. They receive four weeks of spiritual formation and ministry training from our Mission Partners, NET Ministries USA, in St. Paul, Minnesota. On arrival in Scotland they benefit from a further week of Scottish induction training before working as volunteer missionaries for the next eight months. Their core work involves a presentation of the Christian Gospel message to young school aged Catholics through music, drama, teaching and personal testimony.

Our mission is fulfilled by:

NET is a Scottish Charitable Incorporated Organisation funded through individual donations, retreat fees and grants and is governed by a board of trustees.

Achievements and Performance.

A team of ten missionaries and two Supervisors were recruited to serve with NET Scotland from September 2024 through to June 2025.

Since NET Scotland began, we have shared the Gospel message with 69,843 young people through the work of 144 young missionaries, many of whom go on to serve as married and singles in full time Catholic ministry. Three of these missionaries are currently studying for the priesthood and a further four have been ordained as priests. In May 2025 John Jackson attended the priestly ordination of Fr Allen-Michael, for the Diocese of Dallas, Texas. He served as a NET Scotland Supervisor in 2017/18.

The schedule of ministry for 2024/25 included 146 days of retreats comprising:

Net Ministries Scotland

Trustees’ Annual Report

Achievements and Performance (cont..)

We continued to connect with like minded Youth ministries and organisations including;

We launched a new website in June and updated all our communications medium and literature.

We also continued to strengthen Church relations, meeting with:

In London, we continue our collaboration with Fr Dermott O’Gorman, Bishop Elect Gerard Bradley, and Fr Stephen Langridge of the Southwark Archdiocese.

We were delighted to be guests of the Bishops at the Caritas Faith Awards in June 2025.

Financial Review

Our main source of funding is fees charged to schools, grants received from individuals and organisations and funds raised by the individual missionaries.

Unrestricted funds: During the year, the charity received donations of £53,862 (2024: £35,231), grants of £81,435 (2024: £60,330) and school fees of £73,155 (2024: £73,620). Expenses of £185,424 (2024: £140,494) were incurred during the year. This left the charity with a surplus of £23,162 (2024: £28,770).

Reserve Policy

The trustee’s policy is to maintain reserves at around 2-3 months of normal running costs in order to meet commitments and to cover any unexpected expenditure.

Going Concern

The trustees have no concerns.

Net Ministries Scotland

Trustees’ Annual Report

Plans for Future Periods

We will work to automate our office processes, streamline our job roles and increase our human and financial resources as we anticipate increased growth of the ministry in the 2025/26 period.

Approved by the Trustees on 9[th] February 2026 and signed on their behalf by:-

…............................................................. Charles Morrison OBE CA, Chairman of the Board

Independent Examiner’s Report to the Trustees of

Net Ministries Scotland

For the year to 31 July 2025

I have examined the financial statements of NET Ministries Scotland for the period ended 31 July 2025 which are set out on pages seven to ten.

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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the 2006 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

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

gu.o' tes

John G O’Hara Chartered Accountant Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU

14 April 2026

Net Ministries Scotland

Statement of Receipts and Payments

For the year to 31 July 2025

Notes
Receipts
Donations
3
Grants received
Other charitable income:
School fees
Investment income
Receipts relating to assets
Proceeds from sales of
assets
4
Total receipts
Payments
Cost of charitable activities
Independent examination
fees
5
Payments relating to assets
Purchases of fixed assets
Total payments
Net receipts/(payments)
Transfer between funds
Surplus/(Deficit) for year		 Unrestricted
Funds
£
53,862
81,435
73,155
134
208,586
-
----------
208,586
----------
183,624
1,800
----------
185,424
-
----------
185,424
----------
23,162
-
--------
23,162
--------		 Restricted
Funds
£
-
-
-
-
-
-
--------
-
----------
-
-
----------
-
-
----------
-
----------
-
-
--------
-
--------		 31.07.25
Total
Funds
£
53,862
81,435
73,155
134
208,586
-
----------
208,586
----------
183,624
1,800
----------
185,424
-
----------
185,424
----------
23,162
-
--------
23,162
--------		 31.07.24
Total
Funds
£
35,231
60,330
73,620
83
169,264
-
----------
169,264
----------
138,694
1,800
----------
140,494
-
----------
140,494
----------
28,770
-
--------
28,770
--------

The accompanying notes form part of these financial statements.

Net Ministries Scotland

Statement of Balances

At 31 July 2025

31.07.25 31.07.25
31.07.25		 31.07.25 31.07.24
Unrestricted Restricted
Total		 Total Total
Funds Funds
Funds		 Funds Funds
£ £
£		 £ £
Cash and bank balance at start
of year 65,021 - 65,021 36,251
Surplus/(Deficit) for year 23,162 - 23,162 28,770
---------- ---------- ---------- ----------
Closing cash and bank
balance 88,183 - 88,183 65,021
---------- ---------- ---------- ----------
Other assets
Sundry debtors 191 - 191 -
Donations still due - - - 85
Misc prepayment 5,945 - 5,945 5,843
6,136 - 6,136 5,928
Total
======
=		 ======
=		 ======
=		 =====
==
Liabilities
Retreat deposits 6,720 - 6,720 8,270
PAYE and national insurance - - - 692
Pension 335 - 335 173
Other creditors 863 - 863 -
---------- ---------- ---------- ----------
Total 7,918 - 7,918 9,135
====== ====== ====== ======

Approved by the Trustees on 9[th] February 2026 and signed on their behalf by:-

…............................................................. Charles Morrison OBE CA, Chairman of the Board

Net Ministries Scotland

Notes to the financial statements

For the year to 31 July 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.

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day to day running of the charity.

Restricted funds may only be used for specific purposes, Restrictions arise when specified by the donor or when funds are raised for specific purposes.

3. Donations

3. Donations
£
Donations from trustees 9,461
Donations 44,401
---------
53,862
=====

4. Grants

NET Ministries Inc
CRC
Archdiocese Glasgow		 66,435
10,000
5,000
81,435
=====

5. Cost of charitable activities

5. Cost of charitable activities
31.07.25 31.07.24
£ £
Wages & salaries 68,334 37,951
NET team costs (unrestricted) 75,625 61,865
Motor and travel costs 19,303 19,889
Other charitable costs 19,602 18,489
Donations 760 500
--------- ---------
183,624 138,694

Net Ministries Scotland

Notes to the financial statements (cont..) For the year to 31 July 2025

6. Trustees remuneration

During the year, the trustee John Jackson received a remuneration for his services as executive officer. No other trustees were paid a remuneration during the year.

No expenses were paid to the charity’s trustees in the period.

7. Transactions with trustees

During the course of the year, donations of £9,461 were received from five trustees.