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2025-03-31-accounts

APPENDIX 1

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Scottish Charity Regulator
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Period startdate || Period end date | Day | Month | Year | | Day —'| Month | Year| [From [ot [04/2024 |To [st | 03 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name omeasgow Sina St Arsema Ethiopian Orthodox Tewahido Church (DSSAEOTC), by Registered charity number $C047823 Charity’s principal address 20 Eaglesham Place Kinning Park

United Kingdom Postcode G51 1PS

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trusteename :
Office (ifany)
:
Datesacted if
notforwholeyear
Name ofperson
(orbody)entitledto
appointtrustee (ifany)
1 Chairperson General assembly
2 Deputy Chairperson From 16/02/2025 General assembly
3 Secretary From 16/02/2025 General assembly
4 Member From 16/02/2025 General assembly
5 Finance From 16/02/2025 General assembly
6 Cashier From 16/02/2025 General assembly
7 Member From 16/02/2025 General assembly
8 Member From 16/02/2025 General assembly
9 Member From 16/02/2025 General assembly
10 Member Independent

1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Dates acted if not for whole year 01/04/2023 - 16/02/2025 01/04/2023 - 16/02/2025 01/04/2023 - 16/02/2025 01/04/2023 - 16/02/2025 01/04/2023 - 16/02/2025 01/04/2023 - 16/02/2025

Structure, governance and management

Type of governing document SICO Constitution Trustee recruitment and appointment Trustees are nominated for candidacy and elected by the general assembly. Objectives and activities Charitable purposes The advancement of religion, The advancement of arts, heritage, culture or science, The relief of those in need by reason of age, ill health, disability, financial hardship or another disadvantage Summary of the main activities Deliver services and / or hold meetings/sessions and / or undertake in relation to these objects activities/events, undertake religious activities, provide facilities form people to exercise their religion

2

APPENDIX 1

Achievements and performance

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Summary of the main|achievements|of|e|Held|regular ecclesiastical|services weekly and|monthly.| |the|charity|during|the|financial|period|e|Held|regular schooling|for|kids|on|religious|and|cultural|heritage.| |e|Run|workshops|that|is|intended|to|help|children|grow|competent &| |fit,|mentally,|spiritually|and|physically,|so|that they|become|good| |citizens| |e|Held|counselling|services|regularly| |e|Created|conditions|for|the|community/the|faithful|to|come|together| |so|as|to|build|a|strong|community.| |e|Provided|support|to|the|community/faithful|to|fight|mental|illness| |through|teaching|of positive|thinking| |e|Provided|support|&|guidance|to|help|empower the| |community/faithful,|to|interact|positively|with|their|environment|and| |the|larger|Scottish|community.| |e|Provided|guidance|for|the|community/faithful|to|contribute| |positively|for|their|community|&|the|Scottish|community|at|large| |Brief statement|of the|charity’s|policy|| The|charity|maintains|reserves|so|that|it has|a|healthy|financial|standing| |on|reserves|primarily,|but|also,|the|charity|saves|a|certain|proportion|of|its|income|for| |buying|its|own|church|building.| |The|charity|now|has|a|cash|reserve|of £193,032.00.| |Details|of any|deficit|None| |Donated|facilities|and|services|(if any)|| None|

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3

APPENDIX 1

Other optional information

None

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) OSCR will accept digital or typed Signatures Full name(s) Position (e.g. Chair) | Secretary Finance Date | 29/07/2025 29/07/2025

4

APPENDIX2

APPENDIX22
Debre Sina St. Arsema Ethiopian Orthodox Tewahedo Church SC047823
(DSSAEOTC)
O! ( R
'
Sat
Fortheperiod [Oa Receiptsand paymentsaccounts
—SPeriodstartdateJ ~[____—Peniodenddate
[Oa J[von JL
1 to
[Month _J[_Year
]
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Totalfunds
currentperiod
‘Totalfunds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
A1 Receipts
Donations

Saaz
}-)
legaciesTP
lorntsEeEe
Receiptsfromfundraisingactwies
= tT=]
Grosstrading receipts
aespe
Income from investments other than
land and buildings
Rentsfrom land & buildings pte
Gross receipts from other charitable
activities
AT
Subtota
42,296} L842
A2 Receipts from asset&
investment sales
Proceedsfromsaleoffixedassets
Proceedsfromsaleofinvestments
Ft
fT
AZ
Sub total]
A3 Payments
Payments relating directlyto charitable
activities 27,978 25,274
a6 6SO SO
A4 Payments relating to asset and
investment movements
Purchases offixedassets
Purchase ofinvestments
fi
ft
AdSubtotal)
Netreceipts/(payments)[
wa7][_ =
JE] CL 14.917
Surplus/(deficit) foryear
14,317 14,317 9,368

Annual Finance Statement - FYE 2025

Receipts and payments accounts

APPENDIX 2 . - oe Debre Sina St. Arsema Ethiopian Orthodox Tewahedo Church (DSSAEOTC) $C047823

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Section B Statement of balances
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- Expendable Permanent
Unvesticted Restricted funds endowment endowment Total one Total last period
s funds funds perio
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Surplus/ (deficit) shown on receipts and
payments account 14,317 14,317 9,368
Cash and bank balances at end of year 193,032 [=| | [| - | 193,032 178,715
(Agree balances with receipts and payments
account(s))
VetallsJost Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
_ = =
rs ee |
Details Fund to which- asset belongs Cost (if available)- Current valueavailable) (if Last year
to nearest £ to nearest £ to nearest £
- = = =
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
-
Vetails Fund to which liability relates Amount(estimate) due Last year
to nearest £ to nearest £
Oo — — —
Signed by one or two trustees
on behalf of all the trustees i - i Date of
approval
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Annual Finance Statement - FYE 2025

Statement of balances

$C047823

APPENDIX 2 Debre Sina St. Arsema Ethiopian Orthodox Tewahedo Church (DSSAEOTC)

Section C Notes to the Accounts

C1 Nature and purpose of All finance in this account comes from the generosity of the church members (unrestricted donations and funds (may be stated on membership fees) and fund raising activities that were done at zero cost to the charity. The Church benefits analysis of funds worksheets) _ |ffom involvement and active enthusiastic support of its many volunteer members. And hence, the economic contribution of the general volunteers is not recognized in this account (considered to be zero cost). Type of activity or project supported individual | Number of grants f 7 —=== C3a Trustee remuneration 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)

Authority under which paid

C3b Trustee remuneration - details

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

“etails

C5 Transactions with trustees

Number of £ trustees ee Transaction Balance ; . ; Nature of relationship Nature of transaction amount (£) outstandingperiod end at(f a ie

_

Annual Finance Statement - FYE 2025

Notes to accounts

APPENDIX 2

$C047823

Debre Sina St. Arsema Ethiopian Orthodox Tewahedo Church (DSSAEOTC)

Additional analysis (1)

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Analysis|of receipts|and|payments| |1|Donations| |.|Expendable|Permanent| |Unrestricted|Restricted funds|endowment|endowment|Total “_—|Total|last period| |funds|funds|funds|pe| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest £|to|nearest|£| |Donations|and Legacies|a6) (aa) (3| |Total|2|9|ee|9|ee || || |2|Grants| |Unrestricted|-|Total|current|=| |funds|Restricted funds|neriod|Total|last period| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest £|

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Total

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3 Gross receipts from other charitable activities
- Expendable Permanent
Unrestricted Restricted funds endowment endowment Total “_— Total last period
funds funds funds pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
— sheses
Total eS | ee |es |ee |ee |eee
4 Payments relating directly to charitable activities
- Expendable Permanent
Unrestricted Restricted funds endowment endowment T= current Total last period
funds funds funds pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
EE a | 7578 2214
a 6 Os Os
a 0 Os Os
a 6 Os
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Annual Finance Statement - FYE 2025

Additional Analysis

APPENDIX2

$C047823

Debre Sina St. Arsema Ethiopian Orthodox Tewahedo Church (DSSAEOTC)

Additional analysis (2)

5 Breakdown of unrestricted funds
Total
Total
unrestricted
unrestricted
funds
fundslast period
Receipts
Receipts
fromfundraising activities
Gross trading receipt
income frominvestments
other
thanlandand buildings)
Rentsfrom land& buildings
Grossreceipts
tromothercharitableacivities
Subtotal

azzog} **
Receipts from asset& investmentsales
Proceedsfrom saleoffixed assets
Proceeds from sale of investments
Sub total
Totalreceipts ee ee**
Payments
Expenses
for fundraising activities
Ps0sp es060
Gross tradingpayments
s 0es
Investment management costs
Ps0es es066
Paymentsrelating directly to charitable activities
PTAC i
eses
27,978
25,274
Grantsand donations
es0rs es060
Ps es es620
Audit/independentexamination]
=]{PE
Preparation ofannualaccounts)
0]fe
Legalcosts]
pe= a = aeeet
Sub total 2no7g} {JE
27,978
25,274
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase
of investments
Sub total
Netreceipts /(payments) ET5 ES
Transfers to (from)funds a**
a
and purpose offunds

Annual Finance Statement - FYE 2025

Additional Analysis

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DEBIRE SINA SAINT ARSEMA ETHIOPIAN ORTHODOX TEWAHIDO CHURCH

INDEPENDENT EXAMINER’S REPORT

EXAMINED BY: DEREJE M WORKIE

July 29, 2025

Contents
Independent examiner’s report on the accounts
V2 ........................................................................................... 2
Financial Statements ............................................................................................................................................. 4
Statements of Financial Position & activities on March 31, 2025 ........................................................................... 4
Accompanying Notes ................................................................................................................................................ 5
The Independent Examiner ...................................................................................................................................... 5

APPENDIX 3

Independent examiner’s report on the accounts V2

Report to the Charity name Debire Sina Saint Arsema Ethiopian Orthodox Tewahido Church trustees/members of (DSSEOTC)

Registered charity number On the accounts of the charity for the period

Set out on pages

SC047823

Period start date Period start date Period start date Period end date Period end date
Day Month Year Day Month Year
01 04 2024 2024 to 31 03
2025
(remember to include the page
numbers of additional sheets)
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
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.
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 viewgiven bythe accounts.
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
understandingof the accounts to be reached.

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose N/A

DEBIRE SINA SAINT ARSEMA ETHIOPIAN ORTHODOX TEWAHIDO CHURCH

Financial Statements

Statements of Financial Position & activities on March 31, 2025

Note: All amount shown below is in Pound Sterling (££) unless otherwise stated differently

Accompanying Notes

The Independent Examiner

The independent examiner is not an accountant by profession; however, he has a fairly good understanding of financial auditing. He is member of the church’s congregation and is elected by the general assembly to independently audit the church’s financial position and report back to the general assembly and the board of trustees.

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