2025-08-31-accounts

Allander Evangelical Church FinaDcial Statements . Year ended 31 August 2025 S¢otti$h Chydrity No. SC049457

Allander Evangelical Church Financial Statcmcnts for the year ended 31 August 2025 Contents Chiirch Enforniation Report of the Tnistees Report of the Independent Examiner Statsment of Receipts and Payments Statement of Balances Notes to the Accounts 8-13

Allander Evangelical Church Church Inforniation for the year ended 31 August 2025 Trustees At 31 August 2025 Alexander Allan lan Baird James Flett James Gourley John Macl¢od Manuel Aldegunde At signing date of A¢c4)unts Alexander Allan lan Baird James Flett James Gourley John Macleod Manuel Aldegunde Principal Addr¢ss and OgCR Contact AddK Alland¢r Evallgelical Church Doi1gl￿ Str¢¢t Milngavie Glasgow G62 6PB Tel: [phone] Website: www.allaDderchurch.org.uk Bank¢rs ank of Scotland 2 Station Eioad Miliigttvie Glasgow G62 8AB Royal Bank of S¢otland 24 Douglas Street Milngavie Glasgow G62 6PB Solicitors Diakon¢o LegaI S¢rvices Limited 48 Spi¢rs Wharf Glasgow G4 9TH Independent Examiner Andrew Wilson CA Nelson Gilmour Smith Chartered Accountants Mercantile Chambers 53 Bothwcll Street Glasgow G2 6TB Page I

Allander Evangelical Church Truste¢s' Annual Report for the year ended 31 August 2025 The Truste&8 are pleased to presentthe church's RewTrrtand Accowrts forthe year ended 31 August 2025. Stalus of Charity and Governing Document Allander Evangelical Church 2019 (Wie cliurch,) was in¢otp)rated tts a SCIO on 18 July 2019 (Ch4rity No. SC049457) and is governed by thc SCIO Constitution. On obtailling OSCR'S approv81. the chU￿h clwiged its name to Allander Evang¢li¢al Church effective from 18 Mwrh 2021. Charitable Purposc As indicated in pÉragraph 6 of the SCIO Constitution. the ¢harilable purpose of the churoh is the advancement of the Christian faith in Scotland aDd the world for the public b&nefit through the continuance of a body of believei's founded on the Basis olFaith which is that the Scriptures of the Old and New Testsment ar¢ inspired by God and are the supreme authority and rnle in matters of faith and life. The church 15 affiliated to the West of Scotlond Gospel Partnership websits https'.Ilwww.wsgp.org.uk. Trnstees The cliurch is independent in policy with the day-t(pday runllillg Undertaken by the Elders who are also the Tn]stees. The bwErs ofthe Offic¢s of Chairnian. Secretary and Treasurer a￿ apw)inted by the Elders from those serving as Elders. The Trustees served during th¢ y¢ar 8iid to th¢ dale of tliis report were as follows: Trust¢¢s Alcxatsder Allan lan Baird Jamcs Flett am¢s Gourl¢y John Macleod (Pastor) Manuel AldeguDde Chaimian/ Se¢retary TT￿surer James Gourley Ian Baird Appointment of Trustees New fi'ustees air nominatsd for appointment by the existing Trustees. There is no fixed tern) for Trusteeship. Prior to their appointhicnL new Trustees would have sorved the church for some titne in various roles and would be familiar wlth the church's values, its aims ￿]d objectives as well as tts day- today operations. As part of their induelion prog1w￿4 new Trustees are required to understand thetr statutory rcswnsibfftlitie8. Page 2

AIlander Evangelical Church T￿￿ttts, Annual Rq)ort for the year ended 31 August 2025 Achievemellts Perfornjance The following mainly relates to the ￿riod September 2024 to August 2025 the numb¢i' of people in regular attend￿)Ce on Sundays is encournging. The averdge attend￿)Ce for Morning Worship is 90 8dults and children with an avernge attendance of around 40 for Evening w0￿h1p. Sunday school for children of primary school age meets during Moming Worsbip wrth an average attendanGe of l O Gbildr¢n. In addition to Sunday S¢rVi￿ a Tu¢sday evening Bible Study and Prayer Meeting was held in tlie church building and was supported by internet softwarc for those unable to attend in person. Wednesday and Friday prayer meetings were held using internet software. A monthly Newsletter w&s produced and distribuied to around 70 households by email or by post. Toddler Time meets every Tuesday during school tenn times when up to 40 adults and 45 children attend when able. There is still a waiting list for this y)pular activity.

One2 Seven (noH' known as Good News Club } meets on Wednesday cvcnings during School term

times for chiidttn in Primaries Ito 7 with a small number regularly attending. Also at the same time on Wednesdays Junior Youth Challenge meets during S¢hool term times with a regular attendance of 8 young teenagcrs. Drop in Cafe is held on Wednesday mornings from Scptember to June to help to combat loneliness and isolation in the local community,. This Cafe is free of charge and is attended regularly by up to 35 people, with a small group of adults with Icarning difficulties fll]ding it a safe and Caring place. The Ladies Afternoon Meeting 1￿C￿ed their fr¢quGncy to the firsl and third Thursdays in the month, running from October to ma￿h. The numbers attending were lower at around 20. In October our FIarvest Thanksgiving focussed UFK)n Blythswood Care who recelved fmancial support and around 45 shoeboxes filled with wntents suitable for children or adults, which were delivered to them for Christmas distribution to impoverished communities in Fastern Europe. We continued to gather humanitarian aid to go to two Christian Charities involv¢d with children in Romania and Moldova. Our Pastor is a Tft￿tee of Children for ChrisL Scottish Charity numbBr SC022609 w,ho distribut¢ this aid. We havL again facilitated the monthly rally b}. the Faith Mission and a youth event for tsens and early twenties called Rejuvenate during the winter session. Children's Holidaj Club ran during the first full week of the School's Summer break with the help of Child Evangelism Fellowship with around 50 prlmary school age children attending. Page 3

AllanderEv&n8eliGal Church Trustees, Annual R¢ÈK)rt foi. the yeaT ended 31 August 2025 In rnlation to fujx1ij￿.' cL￿tinued paTtiGiplltion by churchmember8 in the Gift Aid SrJThw and rAmttnuation of the GiftAid Small Donations Sch#nks. Wv provid¥ fmancial 8UPPOrt to twelve Chris¢i8n Cawes through our Mi&8ion Cause of th¢ Month giving. Continuing monthly finwial Bl]PlXlrt for SIL( SummtrInstitute ofLiDgui8ts(4) in Mexi¢o, MI￿ Project. Regular monthly support fot Simon a￿l￿anna￿ Snodgra4 serving with Cliiid Bvangolism Followsltip. FknAnelal Revltw It￿llIts for Ihg year Por the Statwnent of R¥c¢ipts and rm rm8B 6, the thity rtwted bcomo ts the Y￿ of £13,617 (2024 doficltof . £21,217). Reserves Poliey It is th¢ policy of tho ethurch to Jn2int&iD UDrestrI￿ Futsth ut a Mthi¢b ffjuats& tsj approxI￿at0]Y thTho moArth5 of unr¥&trActe41 &xp6ndttuffj. This 8uffioi#nt fiuM18 b) ¢nAble tho Chu￿,¥ Otl80in8 work to be maititaill￿, P¢r tho State4n¢nt of BaI￿L￿s on pa80 7,thgohllroh's unrestrlctsl14￿dS (1.9. th¢ Goll￿￿] Fwid) #t 31 August 2025 to £47,7¥1 (2(f24: £33,903) whloh wa9 aWt&ble to th¢ Crmttl M8kkng Poll¢y The thur¢h makes from its gift ineou)¢ ts) tndividuai8 orgllThisEtsons that are 8enN¥Jly knINn to th6 TtUSt¢es atsd tho clu]tch. The beneficiarie8 are involved ill aotivith8 orminithes ¢oti)wtiblo wilh th¢ ohurch's obJ￿1V*S, Indopendent The Truths r¢¢Jomm¢Dd that AttdtEw Wuson CA., P8Etsw at N¢lson Oiknour SM[t￿ Clwtw Th18 R¢port was apo￿V¢d by th¢ qn 2 1 2p16 and Bigttgd on tholr bthalf by., I￿1 Baird Tru8tse Jam¢s (knlay

Allander EvangeLical Church Lndependent Exaininer's Report to the Trustees of Allander Evangelical Church for the year cnd¢d 31 August 2025 I report on the Accounts of the Gkn'ity for the year ended 31 August 2025 which are set out on pages 6tol3. Respective Responsibiliti￿ of Trustees and Examiner The charity's Trustees are responsiblc for thc preparntion of the Accounts in ac¢ordanc¢ with the terms of the Chariti¢S and Tnist¢¢ InY¢slinent (Scotland) Acl 2005 and the Charities Accounts (Scotland) Rcgulations 2006 amended). The charity Trustees wnsid¢rthat the auditrequirement of Regulation IIKI) (d) oFthe 2006 A¢¢ounts Regulations doe5 Tlot apply. It is my resEK)nsibility to examine the Accoiints as rquired under Section 44(1) (¢) of the Act and to stste whetherparticular matters have come to ￿Y attention. Basis of Independent Examiner's Report My examination was carried out in accordaDCe with Regulation I l of the 2006 Acc4)unts Regulations. An examination includes a Teview of the accoiinting records kept by the charity and a colnp￿lsOD of th¢ Accounts pw¢nted with thos¢ records. It also Includ￿ considerdtion of any unusual items or dibcIosLITes ID the Accounts and seeks explanations from the Trustees concerning any such matt¢rs. Th¢ procedures undertaken do not provide all the evidence thatwould be requiitd in an audit, and consequently I do not express an ￿dEt opinion on the view given by the Accounts. Independent xaminerls Statement In th¢ cours¢ of my examinatio￿ no mattrr has comc to my attention: . wliich giv￿ me ￿asOnable cause to believe that in any material respect the ￿UIremC￿ts'. o to keep accounting records in accordance with Section 44(1) (a) of the 200S Act and Rcgulation 4 of the 2006 Accounts Regulation4 and o to prepare Accounts which accord with the accounting r¢cords and ci)mply with Regulation 9 of the 2006 Ac4ounts Regulations bav¢ not be¢n niel or 2. to which, in my opillioffj attcntion shoiild be drawn in order to enable & pmper understanding of the Aceounts to be reach¢d. Andrew Wilsott, BA CA Partner Nelsoii Gilmour Smith Chartered A¢oountants 53 Bothwell Street Glasgow G2 6TB Page 5

ander E¥Jn8ecalChurch ststcmtntof Re¢el adP MehtsftwthE￿alerH￿ 31 GeTre?I Fun Restrfcied F¥nds IUZ5 2024 Total Furrtts Rerelpts From8Ènetsted fuThts.' Voluntary IncLNne Èanklnterest Fmm¢bgdiaLqe a#￿￿s. Church Mlnistrles 14864 12B 87.997 1.504 TatalRe£elrts I2￿• ts0,368 89,998 Pa￿￿nts ¢h•rftablÈAthvltle$: Ltsl klinlsirles Natlon31 and (>4erseas Mlnlstrle5 Property3nd Resource5 g¥ff Cos Gove1nan￿ Costs: Legal Fees Independentknmlnerfs Fee L421 13A86 13,B27 23.298 30564 41426 23J21 34A54 43,730 43. J.Z60 Il@751 1,2rx> 111.215 totsi 115330 As$&tA#d ImsbnentPwch¥e¥ FlxedA5set5 1821 IJA751 Net RecelF4slPayrnerts 13534 14.617 Tr8n*rs SurF4u5llD2ffttt>fortheye 9&10 135DI 126 I)￿1?

d¢rEMwok•l Ch¥v¢h 5tDtsmentoFbolants5a5 at31thu5t Z02S 2024 TDtsI fu￿ aok Ih Hmrt Openlng Bthnces $W￿￿5￿0e￿￿tI foftheyear ao4nR Batsn 33￿3 I3￿4 47.n7 39y2 60,759 13 617 121,2171 53,159 39.541 Gentrrnl Fmds Restrlcled Funds 47.787 47.787 a3.￿3 5.639 53,159 39 542 5,372 5372 iahd and Whllng5 Ichurthl ImprovemÈThts to Chur¢h ￿lkI￿￿pOlO•￿￿ll0￿%1 Housé w¢¥kledfor Pasivr Fthjres & Ntik Z65.756 265,756 265,756 58.617 ,221 58,617 58,617 6242ZI 624 221 Debtors. th¢0meTaX(￿ GIftWthJn8tlN U8LINtle5 Independent Ex•mln&s Fee 920 ApprevedtytheTrusteeson 16 2o26aTh1￿￿d￿ ￿￿be￿Ifty: lfjn Balrd TA￿tee

laThJerEYan￿lfCal Church Notesto IheA¢¢ountsforU rended 31AW 2015 LAr(ountlryP￿I(Ié5 1.1 BaS￿OfA(cOUntlng TheAtr(￿t$ have been pwared tsn a Retdpt5and paY￿￿ts￿a5￿5In acl0rdan￿whIhthe Ctrodbes andTrus¢ee Invesrment (Scoda￿l￿1 2Q)5arKltrChaTfj￿Actyjnts1kntla Reg￿latIonS2￿ lasamendedl. VAT The thurch15notre8L%teredforVATandaccardlrWy.expe￿IthrE InrJthVATtherE appraprfattr. 1.2Purpose5 oIFunds 181 Vnre$ivlcied 6emer•lFund.'eh¢omp•sses all IrKwe¥nd eXkwthiereF&llwtotheFYTThoryfoDJ53cUv￿eS of thethuith. otherthan those forwhlch fm)din8is ￿$tri¢￿d. Deslgmted BIWthng Fund.. th2 FundvRS us&lto helpfknantr rn3lorupkEep￿ rÈqulrernents of the church bulld1￿8 atVJwds£¥parMleddurfn8the￿rentsjaIA￿Ytst2O2 l RestrlttBd Fwds YoddlBtlkne ￿￿￿.. repiÈnts Intomeand E4r¥jlbJfft5pealirtotheactl￿l1LSOrToddkrrnn￿. Ladles Afternoon MeetlngFuTrJ.' represen￿l￿OmE3ndexwdlt￿esrth1otheè¢r￿ttes0r the LZdle5AfternoL￿ Meetlng. mI￿$try Fund.. represents ? le￿￿￿TeC￿ved1orthepurrns￿solth￿ thw(h'stt4ssth ￿ pa5tthl workof the care of the elderty. 1.3ExpÈNdlturé on U￿rI￿￿￿e•Ll￿1￿s Comprfsesthefollowln Lor£l MlnL%trlÈs ￿preSentsexrthIknre th￿r￿'$week1¥3tt7v￿[esan￿Thrnl5trle Nallonaland oVe￿e3$ MlnlMrks represLYtsthe thurth'$8itrln8tootsJthan mlnlsb1es whose acti￿e531ec0MPat[b￿WTrth thethurchs Pr{vertya￿ Re¥ourte$ ￿￿esents eXper￿it￿re0￿ theupkeep0fthelh￿rth￿ stsflcosts represeitsthe ernp,oym￿tC0sts o,. the rthwth'spastor. L4fjDyernan￿ Costs vernan￿£0st11r￿JdesthoseC0Stsè%￿￿ated￿tb meetlTrgtheum5MubonBland statutory quIreme￿ts ol thetharfty and l.Iclude the'nkpendeni EXan￿ne￿$ fee. L5AxedA55ets Per1hESlatern￿I1or￿alafj￿Qn p4È7. Flxed A55ptsofE62A2ZI iErowr15ed ollllG62.270. b￿n8 thedepreclatedva1￿e of the church'sflxed assetsat 31AUgu￿ 2019asstatedin theAtawntsfor theer.endee perfod erded31Augu512019wNchwereprep3red cntheknnmls band12 addftlon50f £61,951- beinglhnw5tof addrt￿nsdurfngthe yea.. £Th￿tt31 Au8USIIO?Dasstrwi on page 6.OnlYmari613ddifionsa￿rK>￿e￿

Allander Ev3ngelicJl Churth Notes to the A£counts for the yearended 31AuBUSt 2025 2. Voluntary Income Unresirkted Funds Designate Funds General Funds Totsl 2025 Totsl 2024 Funds Donattons and Legactes Open OfferlnES GIftWd donatlons OtherGift5 and donatk)ns LeEa¢les HMRC- GfftAld ReMnd Non GIftA￿ ArnDunts In¢omeTax reclaim Total 62A31 5.119 31,335 14,852 14,n7 6WI 5.119 31?35 I4￿52 14,727 57,430 2,623 14,554 13,390 128*64 8A6q 87.997 3. Incomefrom charft3￿e Actmtles GenerRI Funds De5Wted Funds Rertrlrted Funds Totsl 2025 Totrl 2024 Toddlor Thne Fee5 Bank Interest Mlscellaneous 1,437 L•the$ Afternoon Meetl Offerings Donatlorns coMpen￿lIng Adlustsnent 237 iio 210 Total 2.001 Page 9

Allander Evangellcal thurch Notes to th¢￿tount$ forthe yearertded 31 Au8u5t2025 4, Lo¢alMlnl#rFes Unre5bted Ful￿5 General DesÈnated FurKIs Resfrtcted Fund5 Total 2025 Total 2024 sltlng Speakers Advertising terlw & Cornmunioll Wine Hymn Books, Blbles and Readlng Notes Fees, licence5 an(15ubscrfptioos Gwts, ￿rdS 8nd flowers Materia15 Donatlon to Church MisTrllne¢xJs Youth Actlvhle5 Chlldren's Artivlties Elders Discretioniry Fund Office consumables & prlntlng Tralnlng and Development Total 140 1,986 571 4,519 600 1.980 635 124 3,855 626 3,463 396 2,186 631 571 4.097 443 1.980 61 422 157 574 124 40 302 428 46 572 387 1.044 491 13B27 302 428 807 490 12,1165 4421 13,4B6 5. Natlon81 and Ovelseas Mlnlstrfes fjetbeial Funds Deswwted Funds Reslrkted Funds Trtal 2025 Total 2024 Grarbts Plyable (Note 81 Mlsslon Workers INote 8 Total 6345 J7.476 23.821 6,345 17,476 23,8ZI 6,498 16.8(K> 23,298 PaKe 10

lander EvaThgÈlltal Churth Note5 to the Accaunts IOT the year ended 31 ALV5t 2025 6. Property and Resources Unrestrkted Funds General Funds Restrlcled Funds Tijtal 2025 Total 2024 Funds Elettrldty Gas Telephone Bulkllng Insurance, malntenance & repolrs Pastor's House expenses aeanlng Equlpmellt and rnalntenance New Equipment Payroll fees Yotal 1.762 2.053 n4 22.716 3.667 364 872 1811 495 34N54 1.762 2.053 714 2L716 3.667 L752 1.957 635 L8,460 4.573 323 2,189 185 490 30,564 495 34,454 7. Staff Costs Llnrestrlded Fund5 Desl6nated Ger￿1 Funds RestriL*d Funds Total 2025 Totsl 2024 Gross Salarles Employels Nauonal InsurarKe PeTrsK)n Costs Pastor's expenses Tot 41142 41,142 40,724 1.2 328 41730 1260 328 43.730 1250 352 42.326 Pace 11

AnjndETEvan8e￿althUTch Notestothe Acwuntsforth2 8.GrantspayAtAe Rotr.:rted ds Total 2025 TDtsI 2024 I￿r¥theYear,thefo￿n1lr1￿sweMth1t1v. cha￿￿esand Oryan153tlons Bariaba5 Fund Btyth5woodCareShoekoxAppe31 CEF-Tlthe Chilorenforchrftt Chrlstlan Insittllte Falth Misthn HopefurGL75gow Inspl￿tIJI1O￿￿?S[ra IADM Ctrlld E￿dn￿lSrn Fell P13tforM 67 Release lThternatlrthl ROman￿nch01r- $4T-7 UK Sk¥c SospelAtsdcWon 450 475 975 30 2A76 1476 585 $75 4SD 610 685 450 475 S6S 1.Item.lorYal to I￿$b People 5(ot Blblesocleiy EK￿1 Mknlstrles Navig3tors UK-Hol¥week offed MISS￿n Workers1SuMmerlnsOtsJOILknRut5tt(5 Mex Pn)lÈtti Wyclrffe bl￿e Transbto IndI￿d￿l YiBarVEnd8r 550 IS.BOD TOtsI 23.298 B￿2r￿at 01.(￿.24 Balan￿at 3L.082S ftÈLWPts T￿Sle Generdl 124864 1115.3301 350 qT.787 128W64 350 47.787 Bala¢￿e at 31.(￿.24 TTrr6fw5 Gen￿al 87.997 1109,7481

3>JY Totsl ST￿7 IrA.7 33J03 ThepurposeofiF•btyFund$ are

AMA￿der E￿￿￿11¢81thU Note5tothe Att￿ntsfO1thP arexded 31 10. Re5trTded aKe 01.(VJ.24 Itecelpts PayThents Tr4n5fers 31.￿.25 Toddlermme LadIesAfterth￿Tr Merfing Mlnlstry 13501 15361 4.7LYJ SJ7Z ¥639 150 eat .0924 Ret4pts PayFMts Transfers 8.24 TDthJknmrtre iadiÈsAfttir)Dn Meeting Ministry Total 18931 1574 14DD) 4YO 557 453 639 Th2 pursx>se of the above Fundsire Gutll.ied M paee8. E3Y)wa5 donated fron Toddlermme tothechuid. 11. Relat￿ PartyTr•nsatlh¥ in hlscap¥dty#5 churth Pa5t0r.Jth￿ Made(xJltruste21 rece[vedreffAJr￿tkJ￿ofÉ18AoIrO￿ylI￿Trgw￿5S5￿lary andernthrpau contdbutlon$4s disdo*d1n Note7 on wge:I1SJ24.' E41.924k DUrtngtheyearended31￿wst 20￿.theCh￿Tcth WE£45012024'.EnRllOtJlk1rwfor(thNS[￿tlth trArfty￿5C022&l9.j0￿n MacLeod Is? trusteÈ ofchlldren for(hrf5t.