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 In￿me and exFendtture was unusually hwJh in ￿23r￿4 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.hutotrLoLG0￿n 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.£￿u￿h_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 start date|||||Period end 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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**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 £**|**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 2 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|**Individual /**
**institution**
**Individuals**
**institution**
**institution**
**institution**
**institution**|**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 3 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** |Premises costs
Heatlight & power
Business meeting meal
Insurances
District Levy
Literature
Kitchen
Gardiner
Outreach Costs
Supplies
CCLI
Cleaning
care fund and coffee
Sundry Items
**Total**|**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 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 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 • to prepare accounts which accord with the accounting records and comply with Regulation 8 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.