## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **Report to the** Charity name **trustees/members of** The Stone Church Aberdeen |**trustees/members of**
The Stone Church Aberdeen|The Stone Church Aberdeen| |---|---| |**Registered charity**
**number**|**SC048710**| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||01
10
2023
**to**
30
09
2024| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**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 (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.| |**Basis of independent**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts| |**examiner’s statement**|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.| |**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that| |**statement**|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
o be reached.| |**Signed**:**|**Date:**
**09 June 2025**| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|| |**(if any):**|| |**Address:**|| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose APPENDIX 1 OSCR Period start dale Period end date Frcrfn 01 2023 To 2024 ollith Charity Regulator Office of the Scotbsh Charity Regulator Reference and administration detsils Charity narne Other names charity is knol by Registered charity number Charity's principal address The Stone Church Aberdeen Word Aive Ministries SC048710 15 Bcdachra Road Bridge of t>on Aberdeen Postcode AB22 8UY Names of the charity truslees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted not for whole year lor body) entitled to appoirt tnHtee (if ary) Prinupal Trustee 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charty trnstees during the period, rf any, (for example, those who resigned part way through the financial period) Dates acted rf not for structure, governance and management Type of goveming document Single Tier M¢yJel Constitution Trustee recruitment and appointment No new trustee was appointed during the financhal year (£Jvered in this Objectives and activities Charitable purposes The charity is set up to pr(¥note Christian relvJion. the biblical view of what bve us communty education on povety alleviat￿n Summary of the main activities in relation to these objects The financial year covered by this repmxt L% the sixth year of the charity's existence. The actNtiEs of the chanty were restricted to the promotion of Christian religion wrth the aim of bringing people to the kno￿edge of God's love arKI a fvlfilling relaticlnship ￿th Him. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period There continues to be greater increase in the understanding of what the Chrtstian lrfestyle is at￿ul and how to share God's love with our neighbours. Financial review Brief statement of the charity's policy on reserves The charity had r￿t developed a policy on reserves during the financial year covered by reFK)rt Details of any deficit No deficrt Donated facilities and seNices {rf any) Rents payments and online platforrn Subscription were made possible from the donations made by the eongregants APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the charity's trustees Signaturels} OSCR willaccept digital ¢Y typed signatufrw Full namels} Position {e.g. Chair) Principal Trustee Date 0710612025 PEfvnX2 ErtwchantytWLgbakF SC048710 OSCR Rocoipts and payments accounts Forth• p•riod from Scottssh i￿rity Regulaior 01 aVLilVlI H aLdlVIIIVIII VI IVLVIVL> dlltj lJdylllVllL> uNe5trict Exppndablt p*m￿nent Tolalfuhds Total ￿Thj$ last lon￿[¢51£ tone¥esl£ ltsneuesl£ toneaie>l£ loft￿1¢81£ toneare&t£ A1 Recei Legac Grants Receiptsfrotn acbwbe5 Gr055 recei￿5 Ren￿ TtINn Ai Sub toial 4360 AZRe¢tlPTSTTCth as* Pr￿eets trom sa￿OrriXed assets Pr0￿ed51[0rn saleof investmerrts A2 Sub toial Toial rt¢¢ipts A3Pawnonts ExF*nsesTOT (urKJratsing ac11￿beS Gross lthng pwents I[Ne31￿1 manageThMtu Grants ano 0(*￿￿(￿h$ (>)vemance costs Audrti Inwendentexatninabon PwaratiOnof￿ua accounts Lega costs Other A3 Sub tvlal A4pawn•nts r•i*r4toass4t a Pur£ha5e5 of fixed purcnase ￿lr￿eStMerts A4 Sub toial Totaipayments Nei r¢¢elpis/lp4ymentsi aoo 14 A5 Tran5fer5 tol lfroml fimds Su@us/fdeffclt) foryear ETr￿LX2 SC048710 Section B Statement ol balances Expendable Per￿n￿￿t Tfjlal (wr£ funth B1 cash ffjnds bank WwKESat51wtotyear 12.419 11419 12.566 3fP) 1141) CBsh a￿d bBknco8 al@￿d 015 12,T19 11T19 11419 AwI(511 D￿￿11& B2 Inve5bDents Tot* D8tails Tth tkt*il* B5conuDg*nt IWJllK*S OnbeMrof￿ the￿￿1¢e$ D•ieof ENDLX2 SC048710 Section C Notes to the Accounts C1 Naturo and purpose of fund8 [n￿Y bg slated on analysis offunds wt)rksheet&J Type ofactlvtyor prolttt supported N￿ber￿grants C2 Grant8 Totsl C3& Trusts• romuneration IfrxTr reMU￿ra1￿ %VdS ￿ duri￿ Ihe ￿Kx1 to anytharity t[lL￿ or c￿neded to a Irustee u(ssthts tM)x l(IJEtW5e cotnplde section 3bl thority under which paid C3b Trustee remuneration- d•tails C42 Trustee expenses IfTh}ew￿$ were pahj to cw trustee duriro tre rwK*J uoss ￿"5 t*)x c(￿p￿8 4bl Nwnbew of C4b Tru8too 8xpen8e8. dotslls Nature of relationship Nature of transaction CS Transactlons wlth trustees and connected person$ C6 Other inforniation TSC ￿kn￿deen. R￿￿pts 8 P• AcciMnt.Year EtKl&l ￿ septe[rt￿2O24 IN(tss Decerthr￿07 SC048710 Additional analysis111 ofwtctimg and payn￿ts T0￿cu￿eN r￿EstE 4360 360 2 Gratrty ToW£utfeTht ￿)r￿Este 2a £a J GroJJ recqyts 1romothwchwltab￿ Toldcu￿•nt 4 Pl)r￿n¢$ We￿lIng dknecty to ch4rf1abk ac11￿lIeS T0￿CU￿e￿ TOPA PaY￿￿lt0rHal USE 1.4T PaY[urF￿nI￿ Posier 5.1 .403 SC048710 Additional analysis121 5 <>f uThr85ttthd lunds l.enter I￿?.er1￿ thd3.enlet I￿￿4.ertsr offvnd bBkbw ec4p V48 Legac athwtse5 In(oMètton)￿vÈ￿￿ts(￿erm3ThIaThjan0 tyJIhtr￿5 R￿trO￿L￿d & R￿￿pts from llsset &inve5ltnErt￿kS pffjceètsfr￿sa￿or￿AEll asse loTalyBC8Vts *095 pjAKiinw￿lex*fftal￿ L￿1 Sub toral 09$ 35sgls Sub total rolalpayffténts 14 Trthskn io1{frothlftsnds su￿￿811￿￿fiChjl￿ 14T re SC048710 Additional analysis131 6 ofMtrfcied lund$ l.antar￿￿0f 2.ethllrTh8n*of 3. 4.enteinThol fvndbe￿￿ Ro￿pts L8Jacies Sub total 11111 Ret4p￿rro￿ as*et Protgeljsttomsa￿offfix￿ll agsels Flvce&fvDrn5akof1n¥e5￿ts Sub total ToiAlmelpts Sub totsl PUtchase5￿fix￿ a￿￿ts hasoof ￿¥￿St￿*￿ts Sub totsi 101{frtsmlfunds su￿USI￿&0fich)lVrya