2025-03-31-accounts - The Church of God Kirkintilloch

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The Church of God Kirkintilloch SCIO Trustees, Report and Financial siatements Forthe period to 31 March 2025 Charity No. SC049313 Page 1

Trustees'AnnualReport for the Year Ended 31 March 2025 The Trusteesare pleased to presenttheir report togetherwiththe financiat stalements of The Church of God in Kirkintillo¢h SCIO forthe period ended 31 March 2025. Charity Name: The Church of God in Kirkintil(och SCIO Charity Registr8tion Number. SC049313 Principal Contact: Rodney Johnston Contact Address: 8 Croft Road, LarkhalL ML9 1 BH Website: Trustees All Trustees listed below served from the beginning of the financial year and since the year end to date. Secretary Treasuier Independent Examiner Principal Bankers The Trustee Savings Bank. 1 Spey Walk, Cumbernauld. G671DJ Structure. Governance and Management Gov8rnini Document The Church of God tn Kirkintilloch SCIO (the charity) is governed by tts constilution. Appolntment of Trustees Trustees are appointed at 8nytirn8 by the Board of Trustees. There is no set tirne for TrLL8teeship. The appointment proc8dur8 and induction process ensuresthat Ihe clkgrity comprises Trustees who have appropriate qualifications. areas of expertise and experience and who are cle8r about their role. As part of the induction programme new Trusteeg are required to understand their statutory responsibilities. They are active membersof The Church otGod. Organl8atlonal Stru¢tur• The admini8tr8tion and allocation of funds is managed by the Trusteeg who meet from time to time. Divisional committees are in place for som8 of tha funds and report of the Trustees. Day to day management rests with the Tregsurer and Secretary. Page 2

Tru$tees'Annual Reportforthe Year Ended 31 March 2025 {cont'dl Key Management Personnel Given their involvement as outlined above the TfUStees.with the assistance of the Divisional Committees. ¢on¥ider themselves as the charty'8 key management personnel in charge of directing and controlling the charity. All Trustees grve their time freely. QbieGtiXWaDdAGliy.itio3 The Purpose ofthe Charlty The charity 15 part of a worldwidefellowship of churches established in the United Kingdom, Europe, North America, Australia. lThdia, Asia and Africa with the purpose of spreading the gospel and the teachings of Christ. It also provides facilities to the elderly 8nd thegeneial public in the local community. It also financially supports the needy, sick, illiterate and unemployed Your people 04riseas. Assesslng SuGGess Reguiai meetings of the elders and deacons of the GhurGh are held togeiherwith ad hoc meetings of Financial Cornmittees and the whole church. Slgnlflcant Actlvltles Church Elder and Trustee Wllliam Bell passed away on 8 November 2024. Treasurer) moved house In January 2025 arKI now attends the Church in Wishaw howevei he will continue as treasurer for the church In Kirkintllloch. We have kept up a steady input intothe charity's core work. namely: rnaint8iningiheservices ofthe Church of God, holaingweekty coffee mornings and Praise Events twice a month. We collect torthe local Foodbank and have a stall at the Annual Canal Festival. In addition we give financiaL support to full time evangelists, youth camp and outreach as well as providing aid to Churches ot God in the developingworld. Maln Achlevements The church income for 2024125 was sligmly down on the previous accounting year, a reduction in church members was off-set bythe Gift Aid claims and GASDS remit for 2024125 which were all claimed and credited to the 2024125financialyear. With only 2 full time church members in ernployment the income is still healthy in comparison. During the year we distributed £6,600 to ftli time evangelists and £2,800 to various outreach efforts. Financial Review Inme and exFendtture was unusually hwJh in 23r4 as a resu* of the replacerrEnt of the krtchen n the thurch being fijnded by a special donatbon. IncorrE and expendrture in 2024125 has rthrrEd to a rDmkql level. The bank balan at 31 March 2025 Is around £13,000 whth equth to atx)ut 8 rrK)ntfLS nonnal runnng costs and the Trustees are satssfied with the level of reserves held. Principal Funding Sources The principal source of tundingfor the charity is through donations trom church rnembers. Where there is a defined condition applyingto the use of funds, such lunds are classified as Restricted Funds and distributed es soon as is practicable in accordance with donors'wishes. Gifts which have no attached condttions are regarded as Unrestricted Funds and utilised by the Trustee8 as and when circumstances dictste. Statement of Trnstees, Responsibilities The Trustees are responsible for preparing the Twstees. Report andthe Financial Statements in accordance wth applicable law and United Kingdom Accounling Standards (United Kingdom Accepted Accounting Practice). Page 3

ThR C.hutotrLoLG0n Kitk.intillootLSEto Trustees'Annual Reportforthe Year Ended 31 March 2025 (cont'd) The law apptlcable to charities in Scotland, the Charities and Trustees Investment (Scotland) Act 2005. the Charities Accounts (Scotlandl Regulations 2006 {as amended) andthe provision of thecharty's Constitution requires the Trusteesto prepare Financial Statements for each financial year which gives a tnje and fair view of the charity's state of affairs and of it's incoming resources and application ol resourcesfor that period. In preparingthose Financial Stalements,the Trustees are requiredto: Select suitable accounting policies and then apply them consistently: Observe the methods and principles in the Charities Statement of Recornmended Practice. Make judEements and Èstimatesth8t are reasonableand prudent" State whether applicable UK accounting standards have been followed. subject tD any material departures disclosed and explained in the Financial Statements., Prepara the Financial Statements on the going concern basis unless Ft is inappropriate to presumethat the charity will Continue in operation. The Tru3tee8 are responsible for keeping proper a¢counting records which (fisclose with reasonable accuracy at any time the chgrity'sfinanciel position and to enable them to ensure that the Financial Statements cornplywith the Charities and Trustee Investment (Scotland) Act 2005, the Charitie8 Accounts (Scotland) Regulations 2006 (as amended) andthe provi8ion80fthe ¢harityS Constitution. They are also responsible for safeguardingthe assets of the charity and hence for taking rea8onable 8tep8 for the prevention and detection of Iraud and other irre8ularities. Publ1¢ Beneflt Statement The Trustees confirm that they have complied with theirdutyto have due regard to the guidance on public benefit published by the Office of the Scottish Charity Regulator in ex¢r¢i8ing their pow¥er8 and dutie& Th18 report was approved ty the Trustees on 26 OctobeF 2025 and signed on their behalf by Page 4

Ihe.£uh_O1GQd i J].LirkiDLilloO.lQ Trustees'Annual Reportforthe Year Ended 31 March 2025 {cont'd) 1. Accounting Policies 1.1 Basi5 of preparation and assessment of going concern The accounts (Financial Statements) have been prepared under historic cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The Financial Statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparingtheiraccounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The principal accounting policies adopted in the preparation of the Financial Statements are Set out below. The Trustees considerthat there are no material uncertainties about the charsty's ability to continue as a going concern. 1.2 Fund Accounting Funds are classified as either restricted funds or unrestricted funds. defined as follows: Restricted funds are funds subjectto specific requirements asto their use Nvhich may be declared by the donor or with their authority or created through leg21 process, but still within the wider objects of the charity. Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. 1.3 Income Recognition All income is recognised oncethe charity has entitlementto the income, there is sufficient certainty or receipt and so it is probable that the income will be received and the amount of income receivable can be measured reliably. Donatlons and Legacies Donations are recognised when they have been communicated in writing with notif5cation of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitledto funds. the income is deferred and not recognised until eitherthose conditions are fully met, orthe fulfiLment of those conditions iswholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case by case basis following the granting of probate when the administratorl executor forthe estate has communicated in writing both the amount and settlement date. In the eventthatthe gift is in the form of as asset otherthan cash or a financial assettraded on a recognised stockexchange. recognition is subject to the value of the gift being reliable measurable with a degree of reasonable accuracy and the title to the asset has been transferred to the charity. Page 5

Trustees, Annual Reportfoy theyear Ended 31 March 2025 Icont'dl 1. Accounting Policies (Cont'd) Glft Ald Income tax recoverable on GiftAid donations is recognised when the respective donation has been recognised and the recoverable amount of income taxcan be rneasured reliably; this is normallywhen the donor has completed the relevant GFft Aid declaration form. Income tax recoverable on Gift Aid donations is allocated to the same fund as the respective donation unless specified by the donor. Charitable Actfvities Income from charitable activities includes income earned both from the supply of goods orservices under contractual arrangements and from performance-rel*ed grants which have conditionsthat specifythe provision of particulargoods or services to be provided bythe charity. Income from charitable activities is recognised as earned (as the rel8ted goods Of services are provided). Investment Income Interest on funds held on deposit is included when receivable and the amount can be measured reliably bythe charity. this is normally upon notification of the interest paid or payable bythe bank. 1.4 Expenditure Recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committingthe charityto that expenditure. it is probable that settlementwill be required and the amount ofthe obligation can be measured reliably. Raislng Funds Expenditure on raisingfunds includes 811 expenditure incurred by a charityto raise funds for tts charitable purposes. It includes the cost of all fundraising activities and events together with those costs incurred in seeking donations, grants and legacies. Charitable Activities Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that furthey its charitable aims for the benefit of its beneficiaries. The costs of charitable activities presented in the Statement of Financial Activities includes the costs of both difect service provision and the payments of grant awards, if applicable. Irrecoverable VAT Irrecoverable VAT is charged against the expenditure headingfor which it was incurred. 1.5Taxation The Church of God in Kirkintilloch SCIO is recognised as a charityfor the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitsble activities. Page 6

Enter SC No. below

Ayrshire Sportsability SCIO

APPENDIX 2

SC049313

Receipts and payments accounts

						Period start date	Period start date	Period start date	Period start date				Period end date	Period end date	Period end date	Period end date
		For the period from		01		April			2024	to	31		March			2025
Section A Statement of receipts and payments
		Unrestricted funds		Restricted funds			Expendable endowment funds				Permanent endowment funds			Total funds current period			Total funds last period		Total funds last
		to nearest £		to nearest £			to nearest £				to nearest £			to nearest £		to nearest £	to nearest £		to nearest £
A1 Receipts
Donations		7,768		11	11	11,289								19	19	19,057	30,017
Legacies														-	-	-	-	-	-
Grants		-	-	-	-	-								-	-	-	-	-	-
Receipts from fundraisingactivities		-	-											-	-	-	-	-	-
Gross tradingreceipts		-	-											-	-	-	-	-	-
PartnershipArrangements				-	-	-								-	-	-	-	-	-
Income from investments other than
land and buildings														-	-	-	-	-	-
interest		398	398											398	398	398	278	278	278
Rents from land & buildings														-	-	-	-	-	-
Gross receipts from other charitable
activities		-	-											-	-	-	-	-	-
														-	-	-
*A1 Sub total*	*A1 Sub total*	8,166		11,289	11,289	11,289	-	-	-		-	-	-	19,455	19,455	19,455	30,295
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 8,166 11,289 - ~~SS~~											- -	- -	- -	- - - 19,455	- - - 19,455	- - - 19,455	- 30,295
A3 Payments
Expenses for fundraising activities		-	-	-	-	-								-	-	-	-	-	-
Gross trading payments														-	-	-	-	-	-
Investment management costs														-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		7,821		755	755	755								8	8	8,576	25,218
Grants and donations		-	-	10	10	10,400								10	10	10,400	8	8,720
Governance costs:
														-	-	-
Audit / independent examination		-	-											-	-	-	-
Preparation of annual accounts														-	-	-
Legal costs														-	-	-
Other	Other	Other-	-											-	-	-	-	-	-
														-	-	-
**A3 Sub total **		7,821		11,155	11,155	11,155	-	-	-		-	-	-	18,976	18,976	18,976	33,938
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 7,821 11,155 - - 18,976 33,938 ~~SSSSS=~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	345 134 - 345 134 - ~~———~~												- -			479 - 479	( (	3,643) 3,643) (

APPENDIX 2

SC049313

Section B Statement of balances

Details	Unrestricted funds to nearest £ 2,692 345	Restricted funds to nearest £ 9,916 134	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					12,608	16,251
Surplus / (deficit) shown on receipts and payments account					479	3,643) (
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	3,037	10,050	-	-	13,087	12,608
			- Fund to which	- asset belongs
					Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Total Print Name		-	-
						Date of approval
						##############

/ Statement of balances

December 2007

APPENDIX 2

SC049313

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Far East and Africanproperty Type of activity or project supported Lord's Servants Fellowshiprelief and media and outreach Faith welfare trust Scottish camp	Far East and Africanproperty Type of activity or project supported Lord's Servants Fellowshiprelief and media and outreach Faith welfare trust Scottish camp	Number of grants made £	Number of grants made £
		12	6,600
		3	1,900
		1	300
		1	300
		3	1,300
		Total	10,400

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)			x
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box	x
	Nature of transaction	Number of trustees	£





Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

C6 Other information

/ Notes

December 2007

APPENDIX2 l Not8S Dec8mber 2007

APPENDIX 2

SC049313

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Donations	7,768	11,289			19,057	30,017
					-


					-
					-
Total 2 Grants	7,768	11,289	-	-	19,057	30,017
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Scottish camp	-	1,300			1,300	-
Fellowship Relief (incl Malawi)	-	1,050			1,050	1,200
Lords Servants		6,600			6,600	7,100
Fellowship Media	-	250			250	200
Faith Welfare Trust	-	300			300	220
Far East and African property		300			300
Fellowship outreach		600			600

					-
					-
					-
Total	-	10,400			10,400	8,720
	-	reference			reference	reference

3 Gross receipts from other charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
	-				-

	-				-
					-	-


					-
Misc					-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £ 293 2010 371 1230 540 467 16703 175 541 168 0 1530 721 469
	-			-
3,163				3,163
296	-			296
1,358	-			1,358
450				450
351				351
	-			-
240	-			240
242				242
				-
87				87
1,500				1,500
-	755			755
134				134
7,821	755	-	-	8,576	25,218
-	-	-	-	-	-

Additional notes (1)

December 2007

APPENDIX 2

SC049313

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	7,768				7,768	9,204
Legacies					-	-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-	-
interest	398				398	278
Rents from land & buildings					-	-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	8,166	-	-	-	8,166	9,482
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	8,166	-	-	-	8,166	9,482
					-
Expenses for fundraisingactivities					-
Gross trading payments					-	-
Investment management costs					-
Payments relatingdirectlyto charitable activities	7,821				7,821	7,501
Grants and donations					-	-
Governance costs:					-
Audit / independent examination	-				-	-
Preparation of annual accounts					-
Legal costs					-
other					-
					-
*Sub total* Payments relating to asset and investment movements	7,821	-	-	-	7,821	7,501
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	7,821	-	-	-	7,821	7,501
					-
	345	-	-	-	345	1,981

					-

	345	-	-	-	345	1,981
					-
Nature andpurpose of funds

Additional notes (2)

December 2007

Independent Examiner’s Report to the Trustees of The Church of God in Kirkintilloch SC049313

I report on the accounts of the charity for the year ended 31 March 2025.

Respective responsibilities of trustees and examiner

The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 2006 Accounts 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 view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

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

• to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.