2024-08-31-accounts

Allander Evangelical Church Flnancial Statements. Year ended 31 Allg￿rf 2024 Scottish CIMrity No. SCIM9457

Allander Evangelical Chuich Financi￿ Statements for the year ended 31 August 2024 Contellts Church Inf¢)rn￿tio￿ Report of the Trustees Report of the ludependent Exan)iner Sthtement of Receipts and Payments Statement of Balances Notes Aciy)unts 8-13

Allander EvangelicaI Church Chiwch Information for ths year endcd 31 August 2(Y24 Trustccs Ai 31 Auryist 2024 At sig?ninLv diie of .4ccounts incipat Addrcss and OSCR Contact Addr¢ss AIILttder EvangeLical Church Douglas Street m11ng￿le Glasgow (i62 6PB Tcl: OL41950 2253 Wcbsitc: Fryvw.allandeTcburch.org.uk Bankers Bank of scotiat 2 St&cion Road hqilngELvie Glasgow G62 8AB Royat Ba￿k of koUatKI 24 Douglas Street -Ililngavie GI&sg0￿. G62 6PB Solicitots Didkulleo L¥gal ScrYI￿ Limited 48 Spiers Wharf (yI￿g0W 04 yfH Jndc ndvnt Examincr Swith A￿o￿nIgnI> me￿a￿tI]e Chamkts 53 Bothwell Str&t Glasgow G2 6TB l4ge I

Alldllder EvangeliLal Church Trnstee8' Annual Rcport for thc vcar cndcd 31 August 2024 The Tw8tee5 Iwe pleased to present the churchs Retth and.4ccounts forthe yearended 31 August 2024. Status of Charitv and Coyerning Document A]lllnder Evangelical Church 2019 Cthe church? w&5 incofjM)rated lls a SC'IO OD 18 July 2U19 (Ch8riry No. SC049457) and is go￿erned by the SCIO Constitution. On obtaining OSCR'S approv91. the church Cl￿nE￿A its name tv Allaniler E1.￿ge1￿L￿I ChurLh eifeeti¥'¢ frow 18 2021. Charitable Purpose A% iiidicated in pw'agrnph 6 of the SCIO ConstiwtioTh charithble purtKtse of the thurcli is the advanLEtnent of the Cbristian faith in S¢oiland the for the public benefit through the continuance of a of b¢li¢i'¢rs found¢d on the Basis of Ilaith wbich is thal the Scriptures of the Old and N¢w T¥sluThieiil are Inspir￿ by G(MJ and the Suprcine authuil> 4￿d tul¥ ill matt¥ts' vl 14ith life. The church 15 ijffiliated to the Wes( of Scotland Gospel Partnership website bttps.'IIR4Yw.wsgp.org.uk Thc ¢hur¢h is ind¢pwdcnt in ￿)licY with the day-tfrday running undertaken by ih¢ B]ders wbo are 21s0 the TrU.￿t￿8. The l)earer8 of the Office5 of Chairman. s￿re1}￿Y AndTreiisurcr aJeanx)inted by Iht EiJttr5 from those servins as Elders. The Trustees Ivho s￿d during the Year and to the due of this ￿￿K)rtwe 4> fdlows: Trustees Chairmanl Secretury TreLSUltr Appolntment of Tr￿stee8 New Twsle&8 are nominated fnr apw)intment h} the existing Tnjsieey. T￿re is nt) fixul ierni foi. Truskyship. PTivr Iv ¢￿Ir ¢lPSK)illthieni, n¢w TTusiees' would have Sen,￿ the church fuT some tiine in various mles and would be familiar the churchs vulu&s, its JillLS ulld objeciiN'&8 as well as IL8 dlly- lodlly OP¢T￿￿n&. As part of their induction progtainll￿. ncw Iwsircs [qui￿d io uodcTrtaud statutot). respongibilities. P418e 2

Allander Evangelical Church Trustees, Annual Report for the year ended 31 August 2024 Aehievements and Perforniance The following relates maillly to the peLI(Ml Sep(emLYr 2023 to August 2024 the nun]ber of people in regiilar &tendanfjc on Sundays is ¢n¢ourngiug. The rhurrh Met every Sunday for worship. mornings and evenings with a greater num1￿ attending in the murning. Sunday School for the children meets during the Morning Worship with a varied number Mttending. In addition to Sunday seryices a Tuesday eventng Prnyer Meeting wa5 held ID the church building supported by internet software for those unable to attend in person. Wednesday and Friday mon]ing Prayer Meetings were held and a Thursd&y Bible smdy all using intenKt softwa￿. A Fellowship Newsletter was pr(wJuced weekly until December 2023 and changed to monthly from January 2024. This was delivered lo around 80 hottschold5 by email and tM)st. In October we again had a HarvestThanksgivfftng collection forBlyth$w(KKI Care following which around 30 shoelx)Kes with contenls suitable for child￿n or adlllts. were delivered to them for Christmas distributiorn in Ampoverisbed communities in Fastern Euro￿. Continued gathering of hu￿an1t&[laU aid to go lo Iwo Christian charities Involv￿ with children in Romania and Moldova. Our Pastor is a Trnstee of Children for Cbrftst. Scottish Charity number SC022609 who distribute this atd. Toddler fime meets every Tuesd&y during School terni times WI￿ up to 40 adults and 45 rhildren atlended when able. TheLE is still a waiting list for this ￿pll1ar acuvity. IIOne2Seven meets on Wednesday evenings during Sch(x)I tCTm times. an activity for chilthrn in Primaries I to 7 with a smaLL group of children ￿g￿larlY attending. Also on W¢du￿daY evening5 lunior Youth Cballenge meets duriDg S¢hwl ¢erni times with amund 8 attending regularly. Drop in Cafe is held OD Wednesday mornings from August to helpcombat loD¢lincss and isolation in Ihc Iwal community. This free Cafe is attended regularly by up to 35 wle, it ha$ proved to be a welLoming and safe place for a sma]I gttjup of adults with learning difficulues. The Ladies Aftern(xJn Meeting continued on the frst Thursday of the ujonth from October to March with an auendancc of 25- 30. Children's Holiday Club ran during th¢ fJr5t fidl week ol the SclK)ol's Summer break with the help of the Child Evangelism F¢llowship. Around 40 child￿￿ att¢lldcd. Page 3

Allander Ev￿geliCal Churth ThTStees' Annual Rqx>rt for the yedr ended 31 Augu8t 2024 tw¢ntic4 called R¢juvewte during the winter 8e8gAOn. In xelation to [￿AdI Small DonAtiI)ns Sd)eme. glving. Mcxico. Fimndwl Revie Resvlts for the year Per the Statenut of Reaipts and hyrnrnts on page & the ¢knity repxted NetR￿￿5P18 (L& a Defi¢i¢) the yeor of £21,217 (21Y23: £10,787). Re8erV￿ Pollcy Itls the th of the chwth to n￿1n￿lti Un[c5trK￿ at a level which equat&s to appmxirnately WOTk to ba rnwntsin￿. Per￿ StalND#rtof Balamx ￿pag0 7. tkn clnllth'8 Unrestricled Funds (IK. thc Gen¢tBI Fgnd) at 31 AW 2024 amow￿ to £33J03 (21U" £55254) which was A(ttMab]e ￿ the Crgnt Maklng Poll¢y to the Tnjstees and tl¢ dmwch. Tr 1xtf￿14[1¢8 art involved in activities or ministiyes conJp4tible wlth the church's Lieaiv Independent Examlner P48e 4

Allandei. Evang7elical Church Independenl Examiner s Report to the Trustees of A111L nder F.vangelical Church foi the }iear ended 31 August 20?4 I report on the Aecounis orth¢ charity for the vear ended J l Augusi 2024 which are sei oui on pages 6 ICJ 13. Respective RespoDsibilitie5 of Trustees and Examiner The cliarit) s Trustees are respoiisibl¢ for tli¢ pi'eparation of tl)e Accounts in accordance ivitli the temis ot. the Charities and Trustcc Inv¢stm¢nt (Scotland) Aci 2005 and the Charities Accounts (Scotland) Regulations 2006 (ds ainendedl. The Lharitv Trusiees Consider rhat the audit reqiiirement of Reglilation l 01 l ) (d) ofthe 2006 Accoiints Regulation5 doe) not appl).. It is m), responsibility to e¥aii)iiie tlic Accthiints 88 reqLiired Under Section 44(1) (¢) of the Act and to 8tate whether parti¢ulttr matters have come to my Attention. Basi$ of Independent Exarniner's Report My ciaiiiination ￿'d% cairied nui in accordance i*ith Rcgiilatinn I I Of the 20ncTr Accoiints Regiilatiotis. An exarn ination ii)clLides R rei'iew of the accouiiting records kept by the charity. and a coiiiparison ot-thc Accounts prcscntcd i¥iih thos¢ rccords. It also iiicludc5 considcration of any LillLisual iteinb or (ligLIosLires in tlie Accoiiiils aiid seeks e.KplaiiAtio11s froiii Ilie Trlislees COiiLei'nin¥ any siicli matters. The proccdurcs undcrtakcn do not provide all the evidence that would be required iii ali audil, aiid ¢ons¢qii¢nily I do L.KpfLS5 ali aiidil opiiiioii on tlic Vic￿. ¥iv¢n bv Iliv A¢Gouiit5. Independent F.¥aminer'8 Statement In th¢ Course ot my ex￿inal]0n, no Mai￿r has come to my attention.. wI)iLh gives Ine reasoiiable caLise to believe tl)al iii ativ mdlei'ial respeLI the reqiiireinents.. o to keep accounting re¢ords in a¢¢ordan¢e with Section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare A¢counLs which accnrd wilh the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been meL or 2. 10 which, in my opinion. attention should be drawn in order to enable a proper understandiJLg of (he Ac¢ounls (o bc reachcd. Nelson Gilmour Smith Chartered Ac¢nuntants 53 Bothwell Street Glasgow G2 6TB Page 5

jIa￿der E¥aniefical a￿r(h Stateme￿1￿1ReL%lptS Poym¥ntsfvF reth31 2QZ4 Total 20Z3 TOtsI FurK Fu Funds Recelpts FmrD genernted fund5: Voukntary Incotne 87337 91957 Church mIn￿trte$ Icoi 10 9.9Y8 TaiAIRttbts 94.805 PavmAnl$ ChadIa￿eAth￿1￿'. loc￿ MIY￿trI Natronalano OvÈtseas MknÉtrles Property￿ Resources StsffC05ts Governan￿(0#&. Lela Fees ItKIEppndentExBtnIr￿￿s Fte L461 13,817 15,870 27.547 20,816 40.219 23,298 3DS64 42326 30.564 41326 L2rpJ 12 111.215 I,No 105,592 Su￿rtaI L467 et and TrtalPAtrYMffti i(4748 IILZ15 los￿92 I1¢tR￿l￿tslp•￿￿Thts 12L7511 534 PLZ171 Transf￿3 5urplw1(Detk￿f0rthe 9&1 121a5AI 134 IZL21 110.787 e6

Allander Ev3￿1rr4l Churth StatemEntof Balances a5 at 31 2024 UnrestrktÈd Funds Gerr•l Lkslinated FurA15 Fund% ResL%ted Funds 2024 2023 Ttstsi rotal ank and Cashln Hond Opelllng Bakince5 Surplus/lDeficil fcrthe year CJoslTrg BaL7n 55.254 1213511 33,903 5,505 60,759 71.546 pI.ZI?I 110,7871 39.542 60,759 5.639 R￿r￿e$ 6eneral Funds Restricted Funds 33903 5,639 39,542 55,254 5,505 .759 5.S39 5fj39 33.9)3 FfKed Assets Landand Bulidlngs lthurchl Improvernents to ChurcP, buildin&$12020 addloonsl House provmled for P15tor xtuves & Fltcings 265.756 265.756 265,756 299,848 5&617 624221 299W8 299.848 5&617 58,517 624.2ZI 624,221 DBbtors Debtor5- Ir*ome Tax on Gtft AJd donations IndependentExamlr.erfs Fee L2DO 1,2f Approwed bytheTnJstees on 2025 and s don

lond¥Ev￿e1Ca1 Chur¢h Notes t¢the•AcVunrsfryt￿ yearerthl 31 Aw5t2OZ4 l.AccO￿lI￿ p￿￿e5 Ll Pag15 ofAEai ÈfN&Ed 31Wt2020•s5W on page 6.only Tr3thrf21 addltlons Are wtedhere.

AllaAder Evan8elltal Chureh Notes to the Accounts fDrtheyearendEd 31Augwt2024 2. VoluTht￿ Income Unrestrfcted Funds DeS￿nated Fund5 General Fund5 Total 2024 T¢)tsl 2023 Fund5 Donatlonsand ielades Open OfferlTh8S GIftAid doTrat￿$ OtherGtFts and donaiions Legacle5 HMRC- Glft ASd Refvnd Non GIftA￿ Amounts lfttome Tax reclalm Totsi 57A30 57A30 S8Ifr73 2￿2> 5.997 14,554 13.390 14Wq 15,207 14390 13.680 87.997 87,997 92.957 3, IncOr￿frOM CharttslJleAthWos G￿eTrI fvjnds Desfjgnaied Funds fte$tr￿ed FU￿15 Total 2023 2024 Tothller Mme Fee5 Bank Interest Mlscellaneous IA37 L177 105 Ladles Afterntsoh Offering5 Donatlons COtnpensatl￿ Adlustsnent 237 iio 210 Z37 563 210 Men Behavln8 Dèthy Entry Fe¥ To¢al Po8e9

Alla￿der Evangelical Churth Note5 to the A¢counts1ortheyear •ded31 JJ 4. Local Ministries Unre5ulO￿ Funds General Designated Fu￿ts Funds Restricted FuTrJs To¢al 2024 Total 2023 Vlsltln8 Speakers Advertising Caterlng & Communion Wlne Hymn Botiks. BlblEs and Readin8 Notes Fees, Ilcence5 and 5ub5cripUon5 Glfts. cards and flowers Mateiia15 Don8tion to Chwrch Mlscellaneous Youth Actlvltie5 Chlldren'sArtMtles Eldprs Dlscretionary Fufid Office c¢rswmables & printlng Trairbing and Development Totsl 3,740 626 115 3A55 626 3.463 396 2.186 631 3,666 710 4,183 688 1.750 561 497 302 2.186 631 130 572 387 572 a87 I,r64 850 1.301 410 15,870 491 491 13W7 IA67 5. NathLThl and (hers8s Mlnlsir]es General Funds DeSi￿ated Restricted Funds Totsi 2023 2024 Grants Payable INote 81 Mission Wttkers INote 81 Totsl 6.498 16.8 6A98 I6￿00 23,298 10,747 16,800 27.547 Pyio

Allander E￿ar￿1(al Cthurch Ntstss to the Actountsforthe r ethded 31 2024 6. PropwtyandResourfes Unrestrkted Futtds Gerthl DesW)ated Funds Fullds Total 2024 Totsl 2023 Furtds Elertrioty Gas Te￿pknone Bullding Insurante, malntenan¢e & repairs Pastw's House eKpen5e5 aeanlng Eqviwnertand maintenar New Fqu￿p￿nt PJYTDJI fees Total L752 1.752 1,957 6as 18,460 4￿75 323 1189 185 490 30564 1.747 1,726 250 lQ.521 4.165 323 1,180 428 476 2D,816 635 1&460 4.573 2.189 185 490 30 7.Staff Costs i￿￿oI(ted F￿ld$ t*5wated Restr￿erf FutKIs Totsl 2024 Total 2023 Funds Gloss Sal&ries Employer's Natlonal Insurance pe￿5￿)n C05ts Pa5toes expen5e5 TD¢41 40,724 40,n4 38,476 1,250 352 42￿6 &250 352 42.$26 1,303 440 40,219 Page 11

ra￿de¥ Evangell￿1￿￿1ch ikntP5 to IheknLwntsforthE e￿ded31 &&Bntspayable Toral 202a Fu SurKk 20U Dwkn8theyepr.the chwllles8￿ 0ry•nls•tb)ns Bamab&s BWthswthdCareSknÈboxAweal CEF-Trthe Chlldren for 1195 655 Faf(h MISS￿￿ HopE lor<a¥sgow In5plraUon OfthÈsira MOM Ch1￿ EVan841ismF¢U Platfom S7 Rdeaselnternado￿l RomanlanCID1r-Thhe $4T-7UK SWIC GOsplAqsou3￿0ll Streetcg￿eL% Trinlty D4¥k41 The o￿tre￿￿-HO￿W£ekOFfv￿n knt BlblESDcleiy EK4M MlTh15trie% Navisatots UK-Ho￿￿EekoffeTh M￿]0￿ Wowker5tsumrfierlnstute of LhyAthI In8a mcKer￿ry Othpr5 475 975 475 975 7rKI 960 575 4Y) 450 475 675 750 333 L344 550 163X 16X Total 2JJ98 27.547 tJTrlEstrkad Trarsfw¥ 31.0824 Ger￿1 87997 {lryJ,748) rotsl 5%254 87.957 I￿.7 3a,903 8alaKe at 31.0813 22 T[a￿lerS Genera 110354ti Totsl 9I957 IW5411 55.254 The￿￿¢￿e0fthV8iwèFunds0r*l￿U￿rw10n pa8•a.

lan￿1 Not•sia tho ActO￿ts lorthe refftthed al 111. Roiirlcied Fun arteat Ballr￿eat JLQI.24 RereW5 TodJle. Time L8dlesAltornoon Meetsn MI￿￿try 335 470 L4H 557 47C 8la￿ 01ffj9 22 3LOB.23 Took#erTIThp Ladie$ Alteinoorn Meednl Mkn15try TDtJl 341 66P 4,7 1,2a5 563 470 4,IDD 5,5V5 05J The0Ur￿￿or{h@Jts￿e Fund5are(#u￿l￿￿￿0Tr pa8e& E4￿￿￿dO￿aIedlrWn roth￿o￿rch. 11.Rqlth PortyTrqnso¢tbJms ID Ptstor tomidbuvèffisas d¥dosed in Noiè. njsthel recetrrfed lerwro￿oNQfÉ4l.524 coTrws1r4Lr055uliry￿d ¢ensknn . 1117023.. £39.7191. PJr¥trey¥rerded 31Au8LEt 2xé1he￿rch ￿¥eE￿N >023'. £7CWi tcchmwen kntrrfjLkottth(hathN¢.Y))22609 's a trv#ee olCThihtrenforChdSL