2025-06-30-accounts - Lifeway Project

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LIFEWAY PROJECT

FINANCIAL STATEMENTS FOR THE YEAR TO

30 JUNE 2025

Charity Number SC 048971

Chace of tie SacituhOSCIrChat iegekter | |=|Llfeway Project

$C048971

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||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Receipts|and|payments|accounts| |Forthe‘omperiod||ae(TEST|stg gsCELLeee|| |Section|A|Statement|of|receipts|and|payments| |Unrestricted|Restricted|seth|a|Total funds|Total funds|last| |funds|funds|farsi|‘damiie|current period|period| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|[£]| |Ai|Receipts| |ee|[6494|| |es|ee|| |Recebes|Eee || |Gross trading ton rec tr|e|atingipts|ecivies| |_||ea|e|||ee| |land|and|building| |=e|eile|ee ||[aa]| |[Rents from|land & buildings|||ae || |Al|Sub|total| |A2|Receipts|from|asset &| |investment|sales| |[Proceeds from sale of|fixedassets||||| |[Proceeds from|securing bankloanA2Subtotall||||||[500]|P00||| |A3|Payments| |Expenses orang aawiies [||Ped| |eastaingpamens|x |ae| |Tnvestmentmanagenentoss|| sere| |Paymentsactivities|relating directly to charitable||7,079ee|||ina7,079|6,598| |Grats|and|donators|er||| |Sovemenceease|a||| |[Ru|dependen|xarinaion)|a0|-|[0]| |[Preparationrrofannua|accouns]|450|ssoes|||[a0[200er”| |AB|Sub|total| |A4|Payments|relating to|asset and| |Purchasesinvestmentoftedassetsmovements| |Pchase|ofivestnnis||| |AA Sub|total]| |i)|ES|a| ||ES|| |astm|tortremémis FIC) Coo| |caeloN|A|RON a|a|

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APPENDIX 2 .
Lifeway Project $C048971
Section B Statement of balances
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowmentfunds endowmentfunds pertod Total last -™jod
eng? to nearest & to nearest £ to nearest £ to nearest £ to nearest & to nearest&
Surplus / (deficit) shown on receipts and | me a a)
payments account
Cath an bak nes te of yur |
(Agree balances with receipts and payments
account(s))
~eta’tails Fund to which asset belongs Marketto nearestvaluation £ toLast nearest year £
Total
an Fund to which asset belongs Cost(it available) — C¥Tent valehs Last year
B3 Other assets to nearest £ |to nearest £ aeto nearest£
|
Total 0
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest£
Totat = {|_S0} TH
Details Fendt which liability relates Amount(estimate) due cokyoer
to nearest £ to nearest£
Total
Signed by one or two trustees Date of
on behalf of ail the trustees Signature Print Name val
Vaal J eli | tX>
bee
R&P Accounts 2025 Final xlsx / Statement of balances 2 December 2007
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APPENDIX 1

|.leTrustees’ Annual Reportforthe period | Period start date | Period end date | | Day | Month | Year Day | Month | Year | From | 01 | 07 | 2024 | To | 30 | 06 | 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name | Lifeway Project Other names charity is ~— GraciCiti. Church Registered charity number $C048971 Charity’s principal address 8 Kylerhea Road Thomliebank Glasgow G46 8AA | Postcode

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

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APPENDIX 2 Lifeway Project. $C048971
Section B Statement of balances
Unrestricted Restricted funds Expendableendowment endowmentPermanent Totea Total last period
Categories Details a funds funds ai
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
ee az.) a a)
payments=account a)
saaaia el Nee a
(Agree balances with receipts and payments
account(s))
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest£
we = =
Total
Detalls Fund to which asset belongs Cost (if available) Current valueilable) (if Last year
BS Other assets to nearest £ |to nearest £ aeto nearest£
|
Total 9
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest£
ns |
Details Fund to which liability relates —- Last year
to nearest £ to nearest£
Total
Signed by one or two trustees
on behalfof all the trustees Signature Print Name Date of
approval
| dy]Mi fego_/ ||, Ebni504 _mukeneo. fy.|
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R&PAccounts 2025 Final xlsx / Statement of balances

December 2007

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

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Structure, governance and management
Type of governing document Constitution dated 18/12/2018, updated 22/03/2023.
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Trustee recruitment and appointment —_New trustees are identified and appointed by the board to serve for a 3 year period after which they are eligible to be appointed for a further term. | Objectives and activities ; 3 Charitable purposes The advancement of religion through establishing community worship services and engaging in school chaplaincy. The advancement of education through promoting education in the community and supporting African village schools. The prevention or relief of poverty through providing lunch club and youth drop in services for disadvantaged in the community. Summary of the main activities Conduct of worship services including Sunday services. in relation to these objects Running of lunch club and holiday club in local area. Sponsoring of children for education in African village schools.

APPENDIX 1 Achievements and performance

Summary of the main achievements of the We are immensely grateful to our supporters for their faithfulness and generosity over charity during the the years, without which Lifeway Project would not have been able to “make a difference financial period one life at a time’. Through the continued financial and prayer support of our contributors, we have been able to continue our sponsorship projects in Africa and it's encouraging to see how some of these children are able to progress with their education. The most vulnerable primary and secondary school children, mostly in Uganda and Zimbabwe, continue to receive assistance. Whilst grateful for our contributors generosity, we are often overwhelmed by requests to provide even more support to new children, often orphans. We know that through God's providence and timing such requests will be met by our faithful, everloving and compassionate Heavenly Father who cares even for those Christ calls “the least of these”, that is, the most disadvantaged. Our project director continues to offer support to Cumbernauld Baptist Church and in lieu of their appreciation for the services, Lifeway Project has continued to receive financial support from the church.

He has also taken services at Clarkston Baptist Church, where he’s in membership, and we continue to receive financial assistance from their missions’ budget.

Financial review

Brief statement of the charity’s policy It is the policy of the charity to deploy financial resources in pursuit of the on reserves charitable purposes rather than to accumulate reserves. It is the intent of the trustees to maintain a sufficient operational cash balance to underpin the continuation of the activities of the charity. Details of any deficit There are no funds in deficit. Donated facilities and services (if any) The Trustees and other volunteers donate their time free of charge to provide activities for the charity beneficiaries.

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o
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APPENDIX2

Lifeway Project

$C048971

Additional analysis (1)

Analysis of receipts and payments

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‘ Expendable Permanent
Unrestricted Restricted funds endowment andovenent Total currented Totallast period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest & to nearest £
[5,856y | | [5,656] |
eTa eae |ee2,625 a |4.179
TeeTe | AS | [AELSERES]
—_ mre) a Be
2 Grants Unrestnctea a J otal current Total last fod
to nearest £ to nearest £ to nearest £ to nearest £
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Unrestrictedfunds acted fund Expendableiefund qauiccamnandPermanent‘Satie Totalperiod current — +4441jast period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ a Ee ee es 5 nn er es 0ee ce GREE 5SE Fe ne eeelee SeeES ||Me ee rae |ee eel pS |St Total RPO | ese...

s Payments relating directly to charitable activities

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R&P Accounts 2025 Final.xisxAdditional notes (1)

December 2007

Lifeway Project

$C048971

Additional analysis (2)

5 Breakdownof unrestricted funds

	General			Total Total unrestricted unrestricted funds funds last period
Receipt:
eee:	Subtotal		es	Td eta TT Pd [8,481
Receipts from asset &investment sales				—
—_e Totalreceipts	aE! [—_aaet)[JC et)(J
Payments
		YS
PeI es Sub total		YY	«ASO	50
Payments relating to asset and investment
movements
Sub total
Total payments		Cd CS ae)Ce)
Netreceipts/(payments)	[sama][IED		-J	dt]Lo)
Transfersto/from)funds Surplus /(defiei foryear	a [— ana][____-	i [____- I~	ee - JD =J tee] Da]
Zee

|| |

APPENDIX 2 ® . Lifeway Project

$C048971

Section C Notes to the Accounts

C1 Nature and purpose of The general fund is to finance the activities to meet the charity purposes which are: funds (may be stated on The advancement of religion through establishing community worship services and engaging in school is of funds worksheets) _{chaplaincy. ' , analysis of funds ) The advancement of education through promoting education in the community and supporting African village schools. The prevention or relief of poverty through providing lunch club and youth drop in services for disadvantaged in the community. There currently are no other funds. Type of activity or project supported pare —arants £ i: ————= Total 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)

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Number of £
trustees
C4b—Trustee expenses - wpenses for trip to Bristol inOctober2024 a ee.
cpenses for trip to Bristol in February 2025 ET x...
Transaction Balance
C5 Transactions with trustees Nature of relationship Nature of transaction sibel par iy
and connected persons
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Ls PS

RRP Acrnints 2975 Final xisx / Notes

December 2007

—_=

APPENDIX 1 Other optional information

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

Signed on behalf of the charity’s trustees Signature(s) me Full name(s) aac a Pi bec Tendai Mbaserah Eddison Mubengo Position (e.g. Chair) Charity Director Treasurer

hae OE f 3| oI,

APPENDIX 3

Office ofthe Scottish Charity Regulator	Office ofthe Scottish Charity Regulator

Reporttothe trustees/members of
Registered charity EA	$C048971
Onthe accounts ofthe charity fortheperiod	Period startdate Period end date Day
	01 July
Setoutonpages	( bertoincludethepage 4—10commencingfromstatementofReceipts&Payments spelenofaddition ional sheets)
Respective responsibilities Of trusteesandexaminer	Thecharity’s trustees are responsible forthe preparation oftheaccounts in accordance with theterms ofthe CharitiesandTrustee Investment (Scotland)2005Actand the CharitiesAccounts(Scotland) Regulations 2006. The charity trustees considerthatthe auditrequirementofRegulation 10(1) (d) oftheAccounts Regulationsdoes not apply. It ismy responsibility toexaminetheaccounts as required undersection 44(1) (c) ofthe Actand to statewhether particular matters havecome to my attention.
Basisofindependent examiner’s statement	Myexamination iscarriedoutinaccordancewith Regulation 11 oftheCharities Accounts (Scotland) Regulations 2006. An examination includes a review ofthe accounting records keptby the charityand acomparison ofthe accounts presented with those records. Italso includes consideration ofany unusual items ordisclosures in the
	accounts and seeksexplanations from thetrusteesconcerning any such matters. The
	procedures undertaken do notprovide all theevidence thatwould be required in an audit and, consequently,
independentexaminer’s statement	_ Inthecourseofmyexamination, nomatter hascometomy attention otherthanthat disclosed on the attached page:
	1. which givesme reasonablecause to believe that in any material respectthe
	requirements: * tokeep accounting records in accordancewith section 44(1) (a) ofthe2005 Actand
	Regulation 4 ofthe 2006 Accounts Regulations, and * to prepare accountswhich accord with the accounting records and comply with
	Regulation 9 ofthe2006Accounts Regulations
	have not been met, or
	2. towhich, in my opinion, attention should bedrawn in ordertoenable a proper
	understanding ofthe accounts to be reached.
Signed:	. oz Bree, Mlb Date: a7/o3/26
Name:	Brian Miller CA
Relevant professional
qualification(s) orbody (ifany):	jcp~c
"
Address:	94 Blenheim Place
	Aberdeen
	AB25 2DY
*Pleasedeletethewords inthe brackets iftheydonotapply. Ifthewordsdoapply, setoutthosematterswhich havecometoyourattentiononthe
followingpage.

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

ai gplief detairoorehe[:][The][ trustees][ have][ failed to] .[ maintain] :[ accounting][records][in] ;[ a][ timely] :[ manner][ for][ the] examiner wishes to 2CCOunting period ending June 2025. These are updated via an automated bank disclose ‘tansfer link which failed to operate for the period from October 2024 to August 2025. As a result, the charity trustees did not have accurate financial information available to them throughout this period to assist them in effective management of the financial affairs of the charity.

The failure of the automated bank transfer link has been investigated and the missing transactions have been included in the charity accounting records.