My Church SCIO Financial Statements Year F.nded 31 December 2024 Scottish Charity No. SC048253 M Church SCIO Contents of the Financial Statements for the year ended 31 December 2024 Church Infonnalion Report of the Trustees Report of the Independeni Examiner Staletnent of Financial A¢livities 10 Balance Sheet Notes lo Ihe Financial Statements 12- 18 M Church SCIO Church Infonnation for the yeai. ended 31 Deceinber 2024 I'ru%tLe.% (cli .81 clcilc, ()/ ilic, lipicineial.f faiei?ienl.¥) CR Contaet Add￿S Web ¢*ite: www.mychurch.lamily Bankers Bank of Scoi14)md 1210 Paisley Ro&1 West CJ5? 3S1 Solicitors Milchc115 RobErton (Jcorgc House 36 11&)over Sttttt G12AD Independent I,:xaminer M Church SCIO Trustees, Annual Report forthe yearcndcd 31 tkccmbLr 2024 The Trustees ale pleased io PTesent iheir report and fthancial statenients for the )'eaT cnd¢d 31 Dccembcr 2024. St*t￿5 ol Cligrily #ijd Cjoverning Dllcumtnt My Lliurch SCIO I'lhe church") 15 established by Constin]tion and is J Scottish Chariij,. Number SC048253. Structure, Governance Mallageme￿t Diiring thc >c￿r undcT TCN'ici%' My Church SCIO madc prcpardlK)n lo operaie follow'ing the iransfer of operation5 froiii Mosspark Bap11￿ Chuitli alihough this Proce￿ was d¢layed due 10 thc irnpacl ol. Ihc Covid- 19 pandemic. It 15 anticipated thai this will be completed durin¥ ihe financial year 10 31 December 2025. Indu¢lioll training of Trustees NCH. Tru¥e¢s undergo an induciion da), to brief them on Ihetr tegal obligations undL'f Lharily law, Ihe conteiit of the LotL5titution and decision-makkng pioces5. 1.hey will meet kcy cmployees. I'ru5tee5 are encouragted 10 ai¢end exiernal Iraining even(s where Ihw will be of benelit lo ¢Ii¢iT rnle. OrgAni$*tiTrn815trvtture Deci4iLTr115 Liffecliiig a5pecis of the work thai have a vital impacl are rnade by th¢ Ik)8Td of 'l'ru5teek Pasior iii his role a5 Pastor. is ie5pon5ible for overseeing lh¢ Charity's u'ork on a da). lo day bdSlb aiid takL ili¥ necewry aciion w impl¢m¢Trt Board decisions. The Board or 'rruslce& ordinarily. meet two limes in each calendar year. Remuneraiion of rhe key p¢rsonn¢l is approved bv ihe trusiee5 aN¢J 1$ reVIe￿,ed Hniiually and normally adjusted in accordance M'ith ai'eragve carningT& The irnmees benchmark ihe key PLYsonnel pay againsl pay levc15 in oihcT charilic5 of a Similar sixc and a¢liviN to ensure that the remuneration set is fail and Obj¢ciiv¢s and A¢livities The charity tyusiees h¢lieve they have complied wilh theiT duly io h•Y¢ due regard to Puhlic Benefit guidan¢e and ha5 takcn 8CLount of il in planning future aciiviiies. How our activilies deliv¢r public benefrt In ihc year under revi￿v. the actiYitlC5 of My Church SCIO continue lo focus on specific. idenlifiabk sections of ihe public. The piimar). benLfi¢iaries are th0￿ secking Spiritual or pastoral care. investigating lh¢ Cliri%iidil faiih nr dLVLlopiiig Ilieiriouriiey in the Christi￿? faith. Other b¢neficiaries includc faiii ilic5 of individiials who attend thc vaTiOUS minillries and services in thc Thurch buildinL. coiiiinuniiies in which the charity work5 and the getteral public who reap the benefil of our work. The local services of My Cfrurch SCIO are open to all people regatdless of colt)ur. gender, age or r¢ligion. li 15 uenerally rrcvbvni5ed Ihai ¢)n¢ of the rnajor problems in ihe UK aff￿11ng young people is anii-social bchaviour. The tonsequences of this for so¢iety' are many; sireel crime. dru¥ ielaied liealili pioblem& increased policiiig costs, drug relaied crime, incrca5ed prison popwlalions. social costs in trauma5 511rr¢rtr(J b). Ihose H'hv ari bur¥lcd. a￿aUlted or oih¢riYI￿ subjected to the con*queniial cflccts of ¢riiiiiiial beliaviour. M%. Church SCIO works ￿'ith chiklren and youn8 p￿p]e a% 1¥¢11 as people of all ag¢% in lis preventioii and intervenlion artiviiie The *iipe of aciiwiiies Ihai My Thurch SCIO is able io en¥a¥e in lo fulfil it5 0bjerlivc5 is obvi01151y limiicd by its available rcsourccs. Hoi%'ever. it j5 clear ihai there is enormous public benefit in the charily carri iiig (Trut its activitie5 to achicNc its sialcd objcctiYc& M Chiirch SCIO Trustees. Annual Report (continued) for ihc ycar ended 31 tk¢ember2024 Achi¢%cmenis and Pcrfotman¢c Ensuring our ii'ork achieb¢s our aims Oiir aims obfvLI$￿Ls and dLllI'iiies art rcvitwed ai our teEulat mcciings of Ihe PLqors and Jk>aid of Trustees. "I"he5e TeN'ieii"5 coyer ei'en. a5pecl of ihe charih s ￿0[￿ and al￿ help u5 CIISUTC aim (khj¢¢liv¢5 and acii%'ili¢s remain fo¢uKd our siaknl pur￿5¢& The ]knJTd (kf Tru￿¢¢5 continu¢ lo r¢l)' upon lh¢ guidance coniaiD¢d in Ihe 01r￿ orth¢ %cotti5h lThariiJ' RLgiilaior s IOSCRI glneral guidanLY on publii bentfil i%-hen rc%'icMing our aiffts objeciii'es and in planning our futu￿ acli%'ili¢s. In parlicui8r. Ihc Trum￿$ consid¢r how planned aciivilies ivill coThlTibuie 10 Ihe aims and objcLIIILS coniaincd in iht Trusi tkcd. The objL¢llVL'S ofihc ehtrilj. arc a¢h￿Ve￿ ihrough ouirea¢h iiork. ￿￿r¢h 5¢ri'Kes and minis1T1¢5 and in oiher appropriate iiay& Ilerlorniance Nqeasures MJ Church SCIO minislry progrgms ar¢ wrc¢5sful in helping individuals iTr JllaTh)' 51EThificani and. indLL'd. life Lhanging i%"a) s. WL tneasurL this b%. a￿SsIng kcs ￿￿[OrmanC¢ inditaiors IKPlsl that lie oll¢¢l. analy*. and r¢￿TI. Perlormance indicators help My CThutch SCIO promok spiriiual and ￿Oral cwe lo Memb¢￿ and oih¢r5 In ordLr 10 do Ihis Ihe Trusie¢4 Tegularli. consider ihe folloii-ing measuTCS in oidet 10 dcvelop an apprvaLh lu measuring ptrformanct of M¥ Church S(.-lQ d¢lii'er)' ofcare lo oihcrs: Siriiilural ML'aburLs.' Sirtjeiural qualii). measures Tcf¢r lo th¢ features of M). Thurch Scio that dclermine iIE capacii}' lo ide 5piriluJl care. Such as IhL elis￿nCe of an clcaronic recoids S)￿¢M or Ih¢ Talio of pastoral Lar¢ and ￿UppOr1 slaff w members allending acT0&5 all our minis1r￿& Proc¢s% ITcasur¢%.' mcafures arc u5cd to 35*5s hom" well SPiTiiual Jnd p35tO131 care is PTOi'idcd to an indii'idiiiil tsr x)Li¢ial gioiip. Th¢9¢ T¢commendalions ate ba5cd on TLseaTch ¢i'Mlence or conknsus Ihc viL1*5 of cipcr15 iihcn Ihc rLscarch ¢i'ideDcc is lacking 01 ithconclusivel r¢gardinB ihe probabiliij. Ihai pro%'iding pariicular 5eTI'ice5 Ilill achieie ihe dLs¢red ouicome& Gcncrall).. procc ]ned5ures are <￿PreSsl,￿ as iaie& i%ilh the denominwor d¢fJnin8 a population Ihai is of Intere￿ becau￿ of 118 dcmographic and clinirnl condilion. and lh¢ numcTaioT dcfiniDg ihe subErollp rtceiving spwifi rvices. Proeiss mea*irLs ar¢ pafiicularly Important in Ihe des'elopmeni of ￿rfOrmantt Thea5urcs bteau* Ihc). can be u5cd lo idenlilN' 5pecLfic areas of SPiTiiual or pworal cate th￿ mai ne¢d improi'emenl. For exE2tiipl¥. il crime OT anliwcial behayiour is increasing in Ihc communil)- )'oung p¢opl¢. addilion31 5pccific s'outh grrvups or e%'enis could be inilialed in an effori 10 r¢vcr* ihe trend. Ir il is iLILnlifiLd lh￿?1 it)di%'idua15 arc 4rug81ine with dcbi. d¢prck%ion or simii8r issues il tnkn)" bc ncccw). ol'ler parliLular disciplcship cour*& Moreoi'cr. lh¢ dala lo calculttie proc¢% ni¢asur¢s often can bc obiaincd as pari of an adminiflratii'e dala si'stcm Ihai includLs information on fftcmbcrs da*$ and i)'p¢s ol.. and cnEagernent iTriih. service l)utcoMt .Ileasurts." 'I'hc5c mL'dsurcs gcncralli. are U￿Trd io e1'alua￿ ihc Aate indiYidual'5 5PITLlual hL'dlih %WLllbLi]t¥ rLsiiliing from ih¢ f¢ri ices PTOS idLd. Allribulirtg impro%'L'd siudcni ou￿0M¢S lo the Chatil>" s spccifjc aciion5 can s0￿clIM¢S bL dI￿leU11 be¥￿￿u$l oulcomc mcasur¢s af qualill" rtntci the cumuljiii'e impact of muliipl¢ faeiors such as Ih¢ IiTnLlinL&s of 5eivLLX'S and Ihe appropriarencss of ihc l!"PL. Ouicomes glyb are iThfluenced b) faeiors Ihai d¢p¢Dd on th¢ individua15 IhcJn5els'vi and arc ou1s￿e Ihe Thurch Larc s)"Acm& ,tc¢t4I J)Ieasurts.' Access [ne3￿re$ lh¢ ¢¥l¢nl lo i%hich a per￿n i%'ho necds car¢ gnd syri'ices is ablL lu rLLLi%L IhLm. M Church SCIO Truslees, Annual Report {continued) for the year ended 31 tkccmber 2024 Whill KPI daia may difter beii%'e¢n mini#rie& ihe). generally include lh¢ following: Number of vi%ilors allending for ihe fitsl litne; l.-riquLncy of all¢ndance- Nunibcr ot- prot¢￿lOn5 or raiih in Chrisi- Nulliher ot- Ilapli5ms 4 SuLLLssliil LomplLiion of discipleship Program& No ul iliihdrai%al￿rl'slgna1lons Irom CthurLh membLYship- PLrcclllag¢ ofBllcndLY5 illvolvLd in ministiy and k'rving w"iihin ihc local church ministri¢5. KPI dala is collLYled. analysd. and cv?lu?Icd OD an ongoing 11&si5 kn ensurc M>. Church SCIO identifies IrLiids L2nd Ihe LftLLi of seriice. Parameter changcs on oulcotDcs are idthiified in a ILmel)' manner. Reporls afL Lommunicaied 10 all Truste¢& Durin¥ ihL }'Ldr undLr rL¥iLl%. Ihe Tru￿¢¢5 arc saiisfied i4.iih Ib¢ rcportcd results in cach of lh¢ t￿[f(}rma￿LL iniiicalors ii'hich ihL)' idcniif). as kc).. whil￿ saiisficd ihat thC￿ yneasuTes hai'c bccn hi¢i¢d throughout Ihe )'Lar IhLfL i%crc Lhanges implLmenied i%iih the opcraiion of childrcn s and Joi)Ili n)ini51r¢cs in order lo largct a SC¢lion of )"oung people who att¢nd¢d the church T¢gulaTI)' Miih IhLir parLnis. grandparenis or guardian For Ihc Jcar rcviui M). CThurcb SCIO has s¢¢n 34 indii'iduxls bap11￿ by immersion. KPI's ivill ronlinue io serie &$ a qualii). assurance iool for Mi. Churih SCIO. The irtformaiion Ihc)" provide hclps u5 PTOtnol¢ care ihai is ￿Ce&s1b1C. scrvicc-drii'en. c051-cifceiive. evidencL-based. and Tesulls-lociisL￿. Risk. mdnaLILmLni ThL IruslLLS hai'L a￿ssed Ihe major risks lo whirh ihe chariiv is cxposed. ID pariLLular Ihose relalLd io IhL CIPLralinns and finttrtLLS ol Ihe charii), and ar¢ 531isfi¢d ihai S) ￿el￿S ar¢ in placL io miiigal¢ our ¢XPOEUT¢ ITr Ihc tnajor Tisks. Financi&l reporis arc prcparcd ¢a¢h month for Ihc Ifustecs ii"hiLh conip3r¢ acliial re4ulis ag8ins1 largels 5cI foT ihc Lurrcni monih and )'car lo dale. Anal)'%s of non-finanLial hazard5 aT15ing troin Ihe undcrlakine of ihc li.ork of Mi" Church SCIO is done ai a kTreal lei'¢l in li*L Miih M). CThiJrch SCIO'S hcalih and saf¢li' policl". Such a￿.5$M¢ni. and ihe conlrol rneasurLs Tesuliing from it. is moniilircd ihrougli annual ¢Nternal hL'alih ￿re1). eonsulianl audii and iniernal iDspcclion and pLr% ision arrangLmenik The Tru￿te¢S und¢rsluoii their ￿al￿10r), r¢5pon5ibilili¢5 the ￿cOunting period. AppoinimLni ol'TTilStees TriislLLS uihLr than OnLLe tk"arcr& ?r¢ no￿l￿a￿l ftsr appoinimeni b). lh¢ Thcre is a fixcd Icrm of 3 )'Lars Inr I'ru5tceship. Prior 10 Iheir appoinlmenl. Tru5tL*% iiould be aclivc mcrnbcTS ol Ihe church iho ￿0111(1 hal't R¢ri cd IhL LhurLh for wme lime in i-ariou5 TuIL% and be larniliar 14-iih the cliurch's valiiLs. lis aims and objLcIiI¢5 3s 11-cll as ils da)'.10-da)' operaiioDk As part ofiheir induclion programme. ne%v TrLisiees are rLNuIrL￿ io und￿SId￿d Ihcii Sta1￿10￿>. responsibiliii¢% Achi¢vcmcn15 and P¢rfurmanLC Diiring IhL Jlar. Ihc Church wnlinutd 10 med regularli. for ￿'￿[shiP and caNicd oui ￿aT1￿￿5 aciii'iiics 111 pur%uit of the alx)i'L siaicd aim5. The %'L'knf Coniinued 10 see man%. pwplc Lome 10 profess their faith in ChTisI and Eci'¢r?l indii'iiiuals follow Ilim ihrough the ii"aiers ofbaptism. Oihcr signiltLani highlighi%. ¢i'en15 ttnd dci'elopmenis of Thole its the include the folloising= In M Church SCIO I"ruslecs' Annual Rcport (continued) for the year ended 31 fjecember 2024 Achievements and Ptrformin¢e (rolltinued) Christ Centred l Bible Ila5ed: Wc strive to remain a "ChriA ¢entred and Bible bascd cl)urch" aiid to reflect th is ivitl)in OLif comi1I1111ity. Oiie that seeks to glorify God in all ive do ai)d that ivliolly ¢mbra¢es the Holy Spirit. We believe that church should be relevant lo today's society. Our services rcfle¢l ili14 witli a In ixliire of iraditioi)al and ¢ont¢n)porar)' Ivorship, life-applicalion Ica¢hii)g and a prograiiinic of ¢liurcli activitlCS that takcs thc love of God into oiir conimunity. Iii receiit year& ilie leadcrs l)ave ivorked diligeiitly lo ensiire an opeii and honest environmeiil in which people cali eiicoiii)ter God iii ivays that are p¢rsonal lo Ih¢m and with a life changing impa¢l upon them. So. we arc a ¢hur¢h in its tiine aiid for its time, Ivliilst fLilly bclicving in the pertllanent and unchanging Inessage of the Bible. Worship: The ivorship at My Cliurch SCIO is Yilal and coni¢mporary aiid our church coiitiiiues to slrivc to be a dNvelling place for God througli our praise and iyordiip, so ihat lie abides iii us and Conliiiiies to move freely. Tlie more ive spend time iyiili God the more we knoiv him aiid love hiin. Aiid il's tl)rougli that deep passion and lov¢ for God that you ¢annot help but worship. So il goes back to spendii)g mor¢ lime as a clilirch in the ivord of God ai bible study. small groups and prayer meetings that eiicoiirages a heart of ivorship. WomeM'5 Ministry: .SHI:- is an iiispirin¥ and uplifting mini51ry that alloivs women of all agcs lo explore the Ineaning of life, tlieir piirpose, deepen aiid develop tlieir relationship iviih Christ. It has bccn a ¥r¢al success siiicc 115 Thc Gifi= Tlic Gift ivomen's minisiry is an excelleilt eveiits mini51ry for ivomen. Tliere ivere a nuinber or eveiits througliollt the year iyith the main cvcnt -The Gift Ladies Confereiice 2024 ¥vliicl) Ivas a grcat siicc¢ss. A lot of time and effort iveiil inlo preparing and planninb for tliis eveiit aiid tlicre ivere a record Iilllber of atteiidecs. Sun(lay Club: Streettvi5c on Sunday, Scar¢hers and Bible Class= Thank you lo all the teaclicrs who faitl)fLilly s¢rve within Suiiday Club. as ivithoui ihcir ¢ommitmenl and dedicalioii Ivc ivould iiot be blc lo operole a Cliib at all. It is also ivorth saying that ive consider it an iiiimeiise prii'ilege tliat pareiits ciitriist tlieir childrcn to us each iveek. In the last year ivc Iiai'c 5¢en an increase in our tcachiiig stafl ii,li ich lias been a real blessing. It will always bc our focus to keep J¢sus at the centre of cverything that we teach tlie childr¢ii i¥hilsl encoiiraging thein to accept Him into their lives and have a per￿nal rclalion5hip with Him. As tcachers we a¢knowledge that it is important thal if ive are out teaching we allend al least oiie other Iveekly service to ensurc thai ive are spiritually connecled with oih¢rs in the Church. W¢ will also ¢oi)lii)ue orgai)isiiig training for our teachers in lh¢ coming year in botli tcaching t¢¢hiiiques/ski11s and also cliild prolcction. M chui.ch SCIO Trustecs, Annual Rcport (continued) for the year ended 31 Deceinber 2024 Achievements #nd Performance (continued) Other chiirch activities incliide tlie following: Held eacli Friday evening, 'AcfivATE" and DILTA youth groups continue to attract over l 00 ¢liildr¢n and young pcople with a packed prograinme involving Iiiusic, 5porl, Bible teacliiiig aiid pcrforming arts. Tlie Easter and Slimmer Holiday Clubs iii 2024 were again great successc5 Iviih outreach to over 100 cliildrei) each day. Aclivili¢s involved kayaking. caiioeing, c)'cliiig, arts and crafts and Irip5 10 various places. 'Holiday 2024" gave around 40 senior friends ihe opporlunity for a great lioliday logeilier li) Lytham St. Annes. Again Ihis iva5 an oulstanding suc¢¢ Wc kllow how important it i& as believers. to be cquippcd ii'ith tlie tools and knoivledge we need to live oiil our daily lives. Tliis Inakes life group& som¢lin)¢s kiiown as Small groups. ali iillportai)t aspect of tlie life of any ¢hurch. Our lif¢ group programwne varie5 Ihroughoul th¢ year hoii'ever we lend to work through 5eri¢s that are aroiind 6-8 sessions in length. Tlicse scric5 arc designed to help us grow individually iii our relationsh ip ivith God as well as helping to biiild our r¢lationships willi each oiher. Our life group le¢ar Mknich give a true ai)d fair vieii, of il)e Iiarily's dffair5 and of iiicotn ingi resources and application of Ili¢ r¢suurLes of ilic cliaril), for Ilial p¢riod. In prLpariiig Ille.* Iinancial statement& ihe Triiqlees are required io.. select suitable accounting policies and Ilie appl>. them Consi￿en11y. observe tlie iiietl)ods ai)d prii)¢iples iii ihc Cliariii¢s SORP- make judgeineiits aiid estimates that arc reasonable and prudent- slate ivlietl)er applicable UK A¢counting Sthndards liave been folloived. subject lo aiiy malerial departures disclosed ai)d explaiiicd in ilie fiiiancial Aatemeiit& prepare tlie finai)cial llaieinei)ts 011 Ihc going concern basis Ulile￿ is inapprupriale lo prcmiinc (Iidl Ilie Lliarily will LoiILiiiuv iii op¢rJlivIi' 'l-Iic Trustees are responsible for keeping proper accounting rccords i%hicl) disclose with rea%oiial)le acciira¢y at any timc the charity's finai)cial position aiid eiiablc thcwn lo ensure tIiAI the fi111¢ ncial slalciiiciils coiiipl) Ivitli thc Charities aiid Trustee Iiivcsttnciit (Scotland) Act 2005, the Cliarities Accoiiilts (S¢nilaiid) Rcgii latioiis 2006 and Ilic proi. isioiis of ilic cliarity s Coii 4iiuti0i1. Th¢> are respoiisiblc lor safegiiardii)g ille asscts of the charity and l)ence for taking Teasonable sleps fi)r the prevci)tion and detection of fraud and oihcr irrcgularilics. Tlie Triislces are responsible for tl)e Inaintenance and integrity of the financial inforniation iiicluded 011 tlie charity's i¥'ebsiie. Legislation in the Ilnited Kingdom goiierning the prepara(ic)ii and di5seiii ii)atioi) ur liiiancial statemenis mav differ from legislation in other jurisdiciioiis. Illclei)endent F,x#miner TIIL 'I'ruslLLs rLLuiiiiiiciid ihal Lii)aii)s iii offi¢e as Iiidepeiident F.xaii) iiier. I li is rLI)I)I'l 11.￿15 ¢11)Pl L)l L(1 bi IIIL I111slLLS 011 2 1 Sepicmber 2025 aiid sigiied on rheir belialf by- -1 I'Us.LL My Chiii'ch SCIO i)(ILPL'li(ILiiI l..Naiiiiner's Repon lo ilie TrusicLS nii Ili¢" Illl