2020-12-31-accounts

Independent Examinerfs Report to the TTr￿le￿ of Evanyl West Lothlan I report on the accounts of the charity for the year ended 31 December 2020 N¥hich are sel out in Appendix 2. Respèctivè responsibilities of trustè¢s and examlner The charity's trustees are responsible for the P￿ParatIon of the accounts in aC￿rdance with th8 tsrnjs of th6 Chartknes and Trust88 Investrfiènt (S￿lIand) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 {as amen(kd). The charity trustees considér that the audit rèquirement of Regulation 10(1) (d) of the 20C6 Accwnts Regulations does not appSy. It is my responsibility to examine the accounts as required under section 44(1) {¢) of the Act and to stat8 whether particular matters have come to my attention. Basis of independent exarnine¢s statement My èxamination is carried c￿rt in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting recwds kept by the charity and a comparison of the accounts presented y￿th those records. It also includes consideration of any unusual tlems or disdosures in the accounts, and seeks explanations from the trustees conceming any such matters. The proce<*Jr8s und8rtaken do noi provide all the evidence that would bé requimd in an authc and consequently I do not express an audit opinion on th8 view given by the accounts. Independent examlne¢s qualifled statemènt In the course of my examination. no matter has come lo my attention other than that disclosed 1. vthich gives me reasonable cause to believe that tn any material respect the requirements: lo keep accounting records in accordance wilh Seclion 44{1) (a) of thè 2005 Act and Regulation 4 of the 20C6 Accounts Regulations to prepare accounts which ac￿ ￿ryth the accoltnting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel, or 2. to which, in my opinion, attention should be dra￿ in order lo enable a proper understanding of the ac￿Unts to be reached. The matters that have come to my attention are that, in the course of my examination of the accounting records of the charity. it was notsd that thern was no supporting documentstion for some transactions as the original documentation had been destroyed after being electronically copied. Unfortunatety the electronic copiès were d8lèted by the provider after the contract with the provider was leminated. Further, whilst there is no ￿asOn to doubt that the spreadsheets maintainad on a daity basis do not accurately record income and expenditure, there is difficulty reconciling the transactions to bank printouts. The charity trustees are aware of the importance of maintaining full records of all transaclions. evant èssiona qua catsonlpr essiona booy: C.A. Date31August 2021

AFPEPKMX2 Evanyi West Lothian SC048022 OSCR Receipts and payments accounts Iz Section A S12tèmÈnt of receipts and payrTieiils Permarbent Totalfvnd¥ Total luMJ8 last fuhd6 A1 R•c Grant5 Gross rtt￿pts ar¥Jb￿lkI￿ Rentsfrom land & bumdws ¢r¢>ssrtteipblr¢ffl otherchoAable Al Sublofal A2 R9¢4fjptsfrm$8•t& Ibvesthnetht slES A2Sub total Paym PaymerrtsrePatingdiredykGlJarikN¢ 61 41 1232 PMpaAkndanMual •ttourA5 Ldpl costs inve51mentmoverr￿Trts A4WJ tol41 61 61 2,232 1611 A6 TraTrslewstol funds $1

APFENW2 Evan el West Lothian Scctioii B Statement of balances SC048022 CategorrCS nEL•rf 61 C￿rtI&ll Lwir T41 Do&i5k LkniLs Il tonMr#te 4 LWlltos Tc cwi (•￿ •ilZ Bscondwnt I&IIWe T1 Prnt P4Kn• 2021

Evangel West Lothlan SC048022 Section C Notes to the Accounts C1 Nbè purp￿01 luThls (m8ybe stated¢ C2 Grabrts T￿1 C31 TrMt•e r•Thir￿fI1l0n A￿l￿rity wMlerthlch pa ¢3b Trnst•• r•munv•tloTr- d•tatls C4• TN•ts• •XP•M N¥mb•r Nature of Felat)nshl Nature ollransaction CS Transackn trnstthx A￿tsUnts 3112X)Ihb

Evangel West Lothlan SC048022 Additional analisis111 T41qi¢urt¢ nth rlo lonwilK GFnBAldonBI J56 Trknl 2 Gr¥nt• T¢lill•# 7•111 3 Mc•Wfrom•th•r¢hrlitheW¥ttl Dty•bl• ThtilquTrnnl TO1￿1￿ fund l¥nd• ¢xp•n4•bl• fumd fund Yi• GIn￿l diwr• 61

ENDN2 Evangd West L¢)IhlJn SC048022 Addilion313n31ysis121 LIrtA:.I.-th 3-$•4 nawollL[tL4. Tty*l R•Thtsftom IBnd& Ewnialtarfund

EvanylW¢st Lothian SC048022 Add Ition31 analysis131 R•¢dF45 IrL(4Tnps￿￿rn Thtslrntsth•rbknland $N￿strad￿9 pa￿erts tsraThtsandOxAiIN PJi<haSe5￿I11￿d*$SQl¥ PurthaseofiTh￿s￿nwrts NAwrè and fun