**Charity Number**
**SC048420**
## **VitalChurch Ministry UK (SCIO)**
## **Trustees' Report and Financial Statements**
**For the Year Ended 31 March 2025**
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
## **Contents**
||_Page_|
|---|---|
|Reference and Administration Details|3|
|Trustees' Annual Report|4 - 5|
|Independent Examiner's Report|6|
|Receipts and Payments Account|7|
|Statement of Balances|8|
|Notes to the Accounts|9 - 10|
Page 2 of 10
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
|**Reference and Administration Details**||
|---|---|
|**Charity Name**|VitalChurch Ministry UK (SCIO)|
|**Charity Number**|SC048420|
|**Principal Address**|51 Deanwood Avenue|
||Glasgow|
||G44 3RQ|
|**Trustees**||
|**Bankers**|CAF Bank|
||25 Kings Hill Ave|
||Kings Hill|
||West Malling|
||ME19 4JQ|
|**Independent Examiner:**||
||Brett Nicholls Associates|
||Herbert House|
||24 Herbert Street|
||Glasgow|
||G20 6NB|
Page 3 of 10
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
## **Trustees' Annual Report**
The trustees present their report and annual accounts for the year ended 31 March 2025.
## **Structure, Governance and Management**
## _Governing Document_
VitalChurch Ministry UK is a Scottish Charitable Incorporated Organisation that is governed by its Constitution and was granted charitable status on the 30 May 2018. The charity is registered in Scotland with the office of the Scottish Charity Regulator (OSCR), with charity number SC048420.
## _Trustee Recruitment and appointment_
Constitution of Vital Church Ministry UK SCIO section 18 and 19:
18. The board may at any time appoint any person to be a charity trustee- by way of a resolution passed by majority vote at a board meeting.
19. General Powers. The business and affairs of the VitalChurch Ministry UK (SCIO) shall be managed by the Board of Directors [Trustees]
## **Objectives and Activities**
## _Charitable purposes_
VitalChurch Ministry prime purpose is to provide the advancement of religion for exclusively religious, charitable and educational purposes. To provide churches/denominations facing a time of transition or crisis with pastoral support.
## _Activities in relation to these objects_
To provide problem solving support for churches through professional analytical tools to enable resolution, direction and education. To supply Interim Pastors/Ministers to direct, empower, and facilitate the required change to create vibrant local churches for their congregations and communities. VitalChurch Ministry coaches continue to work with church/denomination staff and congregations to implement new programmes and services in local churches.
## **Achievements and Performance**
The Trustees are pleased to report positive progress in our aim to establish VitalChurch Ministry in the UK. Over the past year VitalChurch Ministries UK (VCM) has successfully supported churches with video messages and social media material to help churches in crises and difficulties manage their circumstances well. VCM UK provided training for pastors/ministers in all aspects of crises management and biblical responses to church governance and problem solving.
Overall, 2024/25 has been a positive year for VCM UK. In particular, VCM has been able to provide a church in Kilsyth with advice, leadership support, involved the entire congregation in consultation and undertaken in-depth church health analytics. The Kilsyth church voted unanimously to engage VCM UK to provide an Intentional Interim Pastor (IIP) to lead the church through a period of change and development. The process of engaging VCM in their church leadership restructure programme is expected to take 18 months concluding in December 2025.
Page 4 of 10
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
## **Trustees' Annual Report**
## **Achievements and Performance**
The work of VitalChurch over the past 12 months has seen significant financial expenditure due to the employment of Wade Thompson as Interim Church Pastor, currently working with Kilsyth Community Church. There has been limited travel and conference expenses with much of our work been done on-line. The Trustees see the financial year 2025 to 2026 requiring greater levels of funding to meet forecast growth in demand for VitalChurch services. The plan to see contributions of about £3,000 per month starting from May 2024 in fact achieved a credible £2,750 of monthly donations.
## **Financial Review**
## _Reserves Policy_
It is the policy of the Charity to maintain unrestricted funds, which are free reserves of the Charity, at a level equivalent to three month's expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the organisation's current activities while consideration is given to ways in which additional funds may be raised. Based on the accounts for the year ended 31 March 2025, ordinary expenditure for 3 months amounts to £7,511. At 31 March 2025, the charity held unrestricted free reserves of £21,728, the trustees are therefore satisfied that the policy is being met. Funds held in excess of this amount will be reinvested in the development of the charity.
## _Financial Review_
The charity generated a net surplus of £7,828 for the year ended 31 March 2025 (2024: £897). At 31 March 2025 reserves stood at £21,728 (2024: £13,900), with all of these being unrestricted.
The trustees declare that they have approved the report above.
Signed on behalf of the charity's trustees:
> Date: 26/09/2025
Date:
Page 5 of 10
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
## **Independent Examiner's Report**
|**Report to the trustees/members of**|VitalChurch Ministry UK (SCIO)|
|---|---|
|**Registered charity number**|SC048420|
|**Accounts of the charity for the year**|1 April 2024 to 31 March 2025|
|**Set out on pages**|7-10|
## **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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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.
## **Basis of Independent Examiner's statement:**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 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 to:
- keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- 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 understanding of the accounts to be reached.
Date:
Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates
Herbert House, 24 Herbert Street, Glasgow, G20 6NB
Page 6 of 10
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
## **Receipts and Payments Account**
|**Receipts**
_Notes_
Donations
3
Investment Income
4
**Payments**
Charitable Activities Costs
5
**Net Receipts/-Payments**
_Funds Brought Forward_
**Funds Carried Forward**
7|_2025_
_Total_
_£_
37,831
40
37,871
30,043
**7,828**
13,900
**£21,728**|_2024_
_Total_
_£_
2,800
26|
|---|---|---|
|||2,826|
|||1,929|
|||**897**|
|||13,003
**£13,900**|
The notes on pages 9 to 10 form an integral part of these accounts. All income and expenditure during the year was unrestricted.
Page 7 of 10
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
## **Statement of Balances**
|Opening Cash and Bank Balances
_Surplus/-Deficit for the year_
Closing Cash and Bank Balances|_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
13,900
-
13,900
7,828
-
7,828
21,728
-
21,728|_2024_
_Total_
_£_
13,003
897|
|---|---|---|
|||13,900|
Signed on behalf of the trustees:
Page 8 of 10
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
## **Notes to the Accounts**
## **1. General Information**
VitalChurch Ministry UK (SCIO) ("the charity") is a Scottish Charitable Incorporation Organisation and governed by its constitution. It was registered as a charity in Scotland (registered number SC048420) on 30 May 2018. Its registered address is 51 Deanwood Avenue, Glasgow, G44 3RQ.
## **2. Basis of Preparation**
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
|**3. Donations**
Other Donations
VCM USA
Kilsyth Community Church
**4. Investment Income**
Bank Interest
**5. Charitable Activities Costs**
Accounting - IE Fee
Bank Charges
Salaries
Travel
Donations
Website & Software|_2025_
_Funds_
_£_
1,800
6,255
29,776
37,831
_2025_
_Funds_
_£_
40
_2025_
_Funds_
_£_
660
91
21,811
-
6,336
1,145
30,043|_2024_
_Funds_
_£_
2,800
-|
|---|---|---|
|||2,800|
|||_2024_
_Funds_
_£_
26|
|||_2024_
_Funds_
_£_
660
60
-
500
-
709|
|||1,929|
Page 9 of 10
**VitalChurch Ministry UK (SCIO) Report and Accounts for the Year Ended 31 March 2025**
## **Notes to the Accounts**
## **6. Related Party Transactions**
During the 2024-25 year, VCM were able to employ from May 2024 who is also a trustree to manage the operations and to deliver actual support to the churches we support. Total employer costs for this role were £21,811. Previously, VCM did not have the financial resources to fund an employee.
During the 2023-24 year, one trustee,
received £500 for travel costs relating to the charity.
There were no other related party transactions in the year nor in the prior year.
|**7. Funds Analysis**
**Unrestricted**
General
**Purposes of Funds**|_Opening_
_Closing_
_Balance_
_Balance_
_1 Apr 24_
_Receipts_
_Payments_
_Transfers_
_31 Mar 25_
13,900
37,871
30,043
-
21,728|
|---|---|
|||
_General Fund_ There is only one unrestricted fund, the General fund, which is to be used at the discretion of the trustees in furtherance of the objects of the charity.
Page 10 of 10