REGISTERED CHARITY NUMBER.. SC049910 REPORT OFTHE TRUSTEES AND FINANCIALSTATEMENTS FOR THE YEAR 8NDED30 SEPTEMBER 2025 OR WESTHILL COMMUNITY CHURCH SCIO CHAR TERED ACCOUNYANTS 4 We51 Craibsione sireet Bon-Accord Squarg Abeideen AB11 6YL Telephone 01224 sg0227 Facsimile 01224 575409 £-mail-. aberdeen@bainh&nryreid.co.uk Wgbsile.. bainheTrryreid.co.uk WESTTrIILL COMMUNITY CIIURCH SCIO CONTENTS OF TIIE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER202S Page Report tkf the Trustees I to 5 Report of the Indeptnd¢nt AudÉtors Statement of Fin2ntial Activities BIlAAee Sheet 10 Cash Flow StAtemtnt Notes to the CAsh Flow Statement 12 Notes to tht Flthaneial Statements 13 10 22 DetAiltd StRt¢m¢nt of FinAnciAI A¢¢ivities 23 10 24 BAlTri REID WESTHILLCOMMUNITY CHURCH SCIO REPORT OF THE TRUSTEES FOR THE YEAR bNDED 30 SEPTEMBER 202S 'hc Iru51ccs prcsLnt thcir r¢porl iviih ihe financial 3taiem¢nlS of the chariiy for the year cndcd 30 Septcmbcr 2Q25. The iruslees havc adopled ihc provisions of Accounting and Rcporling by Charities.. Siaiement of Recommcnded Practicc applicable to charitics prcparing Ilicir account8 in accordance with the FiDancial Rcporiirt8 Standard applicable in the UK and Republic of Ircland IFRS 102} Icffcctivc l January 2019)- OBJECTIVES AND ACTIVITIES Objectives And llim5 Wesihill Community Church is a Christian Church ￿rVIng Ihe local community and ihc widcr Church. Our vision is to bc a Church that Keks 10 reach out to our neiEhbours and communily with Ihc love of Christ, to reach in 10 the Church family by loving and caring for one another and 10 rL'a¢h up to God in worship and praise. The Ve51ry manages the affairs of thc Church. It is rcswnszblc for (lie equiptncrtt and a55ets of the church, as well as gifls and bequesis for endowmcnl. chariiy OT other purpose (hat may accrue to the Church from limc 10 time. It 15 also bound lo diseharBe r¢nts and all oth¢r burdcns, and 10 assist in thc safe custgdy of Ihc Church plaie, registers, documenis and other possessions belonging 10 the congregaiion. Thc main sourees of incomc are from planned givsng, donalions. room rentals and café opcraiions. Cxpcnditurc cornpriM's mainly salari¢5 and cxpenses for tnaintaining and running thc Church and tsp¢raling Ihc calc, iogcthcr willi ex￿n$¢$ forthc Church groups and missiort projccls linked 10 Ihc Church acliviiics. ACkllLVF.MENTS AND PERFORMANCE Ch￿ritable Activiti Church aciiviiies have continued Ihrough the yeer Attendwicc at our servi¢s of worship on Surtdays 15 around 100 adults aDd is sloivly increasinE. ThcTe is a growin nurnbtr ofchildrcn and young adulis wilh 8eparale Icaching and activi11¢5 during ihc xrvice {ROAR for primary age children, ALIVEI for Secondary age childr¢tLI. We have coniinued our Sunday morning Pttilcrn of All-agc Wor.Ihip on the rirsi Sunday, l.loly Communion ￿rylee on ihc sccond and fourih Sunday, and Hcaling & RcneW￿ service on thc third Sunday. A monthly pray¢r mccting is hcld OD thc cvcning of thc second Sunday ofihe monih. Wc rcach out 10 our local community through a number of activilies.. the Oasis Wellbcing Café on Mondays is intcndcd as a welcoming environmcnt where pcopl¢ can mtet and rcccive fricndsh2p,' our Foodbank and Care irt the Communily botli support Ihose in Ihc roinmunity who have need., Mainly Musi¢ OD Fridays is for prc-schtstsl childrcn and parcnisl carer5 to cnjoy songs and activilics with a scriptural thcme. WL support local Asylum Scekcrs by providing clothing and about 10 Asylum Seekers rcgularly attend Church on Sundays,. and our l-loliday Biblc Club which wc run in collaboration wilh oiher WC￿lI111 Chuirhcs, is opcn to children from ilie com[nu￿ltY for a weok in lh¢ summer holidays. We support onc anoiher and grow out faith through aciiviiic8 for church mcmbcrs.. Flonie Groups which arc smdllcr groups mcctiDg mid-week (o %Yorship* sludy ihc Bible and pray in people's homes, Flarmony which mects weckly for ivomcn in thc ehurch, and our young pcoplc* minisiries of ROAR and ALIVCI on Sunday mornings. Mcn's tnirt151ry breakfast mce(in8S 5tartcd during Ilie year. The church hos two commercial aciivilies Any profit from ihc5c ac¢iviti¢s is uscd in support of the Church's charitable activiiics.. Gr¢cn Pa51urcs Café opcrate5 1 ucsday 10 Saturday each week. The café remains popular with iable5 frequcnily full. I'h¢ Church's aim is to provide an aiiraciivc café thai brings pcoplc frorn Ihc communiiy into thc Church building and in doiDg so makcs the church more familiar and accessible and crcaies opp&rtunities to have a ¢onversation with Christian& The hi￿ of Church rooms for variou5 aciiviiics has ¢onlinucd during Ihc ycar. 'I'hc Church's aim 15 to gencratc incomc frorn room hire. and also, like Grcen Pasiurts tsfé. to bring pcople from the community into Ihe Church building. Pagc I WESTHILLCOMMUNITY CHURCH SCIO REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER2025 FINANCIAL REVIEW Pingncigl p051tioti The accounts show a surplus of £27,836 for the year12024 £642.847, whi¢h includeo a numiKr of onc-otT itcms rclated to the compl¢iion of the exit of th¢ Church from Ihc Sctsit15h fpi5copal Church including Ihe revaluaiion of 8Ssets and Icgal fees). At thc year cnd the church held loial re5¢rve5 of £726,588 ofwhi¢h £512.919 repres¢nts ownership in the Chur¢h building and othcr a55et& £2,000 is in a further dcsignated fund and £4,154 in restricted funds. Tlic Church exp¢nditurc has increascd th¢s year being the first full financial year since ¢he appoinimeni ofour Rector. and Ih¢rL' havc bcen in¢r¢'a5¢5 in wagcs and g¢ncral infTaiion. l.lowcvcr, incomc from donations lo Ihe Cliurch and from Café Sales have also incrca5cd which has led to ihe Surplus for Ihe y¢￿. Re$erve5 policy Thc Church aims lo maintain fund5 tliat will allow WCC lo mect its obliglllions through Ihc rtcxl ycar or, if ncces5ary, rtducc aciiviiy in orderly fashion during the course efthai yeai. The Rcscrves level will nomially bc rcviewed annually. but Vestry Tnay review it at any time if ii believcs circumstances havc changed. At Ihc fUTr¢nt lime the cash funds reqUi￿d are £77.000 compor¢d with ca£h al Ilic bank of£228.000, comprised as follows.. runds for next month general invoicing- £17k runds for 3 monih5 for wagcs- £60k Fund% ￿ cover Projecicd shortfall for nexi fJnattci#l year {ifany)- £Ok FUTURE PLANS Our Church ministry prioi'ities in ihc coming ￿aT5 are.. In worshlp Incre￿iNg ivh¢n and how we as a church pray Cncouraging musi¢ians and Icaders io grow in tlicir gifts Expanding Iht team Ihat leads Sunday w0￿h1p Ensuring Ihat our preaching and communitaiions are of the highem qualily In outreach to our community beyond Sccking opporiunilics lo grow our links in th¢ ¢ommunity Inviting ptoplc to cxplore Ihc Christian fatih Equipping our rncmbers to be confidcnt shBrers of the Good Ncws ofJcsu$ Christ willi familics, friends, colleagues and neighbours Kecping ccntral and dcvcloping our supporl for World Mission In growth of our Churth mejnbers Growing work among ehildTcn and young peopl¢ Inviiing all our members to fellowship in horne or small Eroups for ¢ncouTagemcnt. Icarning and pastoral support Strtngihming our leadership team of Elders & Vcsiry through iraining and time spent with onc another Our hope is (hat wc will see church growth os new disciples arc rnath and join us. rinon¢iolly w¢ look lo incre&%¢ irKome from Eiving and control expendiiur¢ in order to dcvelop our minisiry in the local area and ijj 5upporiing mission. IIAIFS t￿￿1¥. RLID Pagc 2 WESTHILLCOMMUNITY CHURCH SCIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER202S STRUCTURE, GOVERNANCE AND MANAGEMENT Wcslhill Community Church SCIO 15 adminisiered under an iftttial constitution adoplcd in Junc 2019. Weslhill Cotnrnunity Church Is a Scoiiish Charitable IncoTroratcd Or8anisation ISCIOI. rcco8nised by tlie Inland Revenuc undcr Scotiish Charsty Ntsrnbcr SC049910. Thc Church is adminisicred by ils Vcsiry mcmbcrs who are ils Trustees for th¢ purposes of chatiiy laws. Vcstry memb¢r8 arc resrx)nsible for the Icrnporal alTa1￿ of the cottgr¢gat&on. in panicular thc property and lund5 of ihe church and Ihe appoinlmenl or 8iaff. Minules of th¢ tn¢etings provtde a forum for fccdL)&ck to the church. tggal ownership of thc heritabl¢ Church properly {tht land and building) re51s with ihr¢c Property Trusie¢s appointed by thc Vestry who arc scparats from but lia1￿ with the Vesiry for any dccisions or mallers thai require attcntion. 'rhc Vestry is comp0￿d ofihe Rcclor and cleclcd mttnber5. Elcclcd membcrs of the Vestry nomially hold o(ficc for ihrcc years and are eltcicd al Ihc annual meeting with c2ndid&¢s sclcclcd from the Church mcmbcrshTP. Ai th¢ expiry of such Icrrn ihe individual 8hall bc eligible for rc-clc¢lion for onc further Ihree-ycar term. Following Such a sc¢ond tcrm the individual will not bc eligible for rer prcparing Ihc Rcport of tlic Truslces and the financial 51atcmcn(s in accordance with applicable 12W and Unitcd Kingdom A¢eounting Siandards Iunited Kingdom Gcn¢rally Acccplcd Accounting PraGlic¢l. ChaTity laiv rcquircs Ihc ITUSl¢e5 lo prcparc financial 5tatcmenls for each financial year. Under Iliai law. the (rusie¢s have clccicd 10 prepare ihc financial siaietn¢Dts in accordance iviih Unitcd Kingdom Generally Accepicd Accounting Praclicc (Unilcd Kingdom Accounling Stsndards ttnd applicable lawl. Under charily law the ¢ruslccs must noi approve ihe financial stai¢ments unless they arc saiisfi¢d that thcy give 2 Iruc and fair vicw of Iht sta(¢ of ollairs ofthc chariiy and of tlic incoming resouices and applicalion of resourtes, includingthe incornc and expendilurc. or Ihc charity for thai period. In prcparing those fin8nLial sthlcmcnts, the InJste¢s arc rcquircd lo sclcct 5uilablc accouniing policies and thcn apply Ihttn ¢on5iStenily' obseryc Ihc mcthods and principles in ihL ChJriti¢5 SORP., mak¢ jud8Ctncnt% and Cslirnatcs Ihat ￿ r¢asonabl¢ and prudettt., ststc whcih¢r applicablc ac£ouniing.4landards havc bccn followed. subject to any maieri41 dcpanures disclosed and explained in thL financigl statemcnts: prcparc Ilie financial Slal¢m¢nt5 on Ihc 80ing concern basis unless li is inappropriatc lo presume ihAt thc charity will conlinuc in business. 'Ihc Irustce.4 arc responsible for keeping proper attounting records which dis¢l0gK with r¢asonable a¢curacy al any timc Ihe financilc I position of Ihc charily and to cnablc thcm ttr Cll5Ule that Ihc financial 51alcmenls comply wilh the Chari(ies and Trusice Invcstmenl (Scoilandl Act 2005 and The ChariliLS Accounts {Scoilandl R¢gulalions 2006 las arncndcdl. I'hey are also rc5ponsiblc for slllcguarding thc a5scls of (hc eharily ar)d hcncc for iakirtg reasonable Meps for the prev¢ni2on and dcteciion of fruud and oiher RLID Pagc 4 WESTHILLCOMMUNITY CHURCH SCIO REPORT OF THE TRUSTEES FOR TIIE YEAR ENDeD 30 SEPTEMBER 2025 Approved by order ofihe board of truslces on.... Il..J.u￿..go.I4... and signcd on its bchalf by.. H McLulli¢h I'ruslce BAli REU) Pagc 5 REPORT OF THE INDEPENDENT AUDITORS TO THETRUSTEES OF WESTHILLCOMMUNITY CHURCH SCIO Oplnion Wc havc audilcd thc financial stalcmcnis of Wcsiliill Community Church SCIO Iihe'charity'l for Ihc ycar cndtd 30 Scplcmbcr 2025 whi¢h comprisc th¢ Stalcmcnt of financial Activiti&8, Ihe Balance Sheet, Ihc Cash Flow Siaiement and nol¢s to Ihc financial sla1clncn￿ including a surnrnary of significant accounting policics. 'fhe financial rcporting framcwork Ihal been applicd in IhLir prcparation is applicable lai¥ and Unilcd Kingdom Accounting Sthndards Iunitcd Kingdom G¢nerally Acccplcd Accounting Praciieel. In our opinion the financial sla(cments'. give a Irlle and fair viciv of th¢ stale ofihc charily's affair5 as al 30 Stp*rnber 2025 and of its irttoming ￿sOurCeS attd application of r¢wurc¢5, for Ihe ycar ihen ¢ndcd. havc bccn proptTly prcpared in accordancc with Uniied Kingdom Gellcrally A¢¢¢pt¢d AccouniinE Pra¢ti¢¢', and hav¢ b¥en preparcd in a¢¢ordancc ivith the requircmcnls of th¢ Charities and Trusiee Inv¢51rncnt (Scoilandl Act 2005 and Regulation 8 of Ihc Charitle5 Accounis IScotland} Regulaiions 2006. BA$1$ for opinion Wc conduc￿0 eur audil in accordance wilh Inlcrnational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibililies undcr those Slandard.4 are furihcr described in lh¢ Auditors, ttsponsibilitlcs for thc audit of thc financial siatemcal section ofour report. We ar¢ indcpendcni of ih¢ charity in accordancc with the eihical rtquitements that arc relcvani to our audit or thc financial siatcments in the UK, including the fRC's Eihi¢al Sialldard, and ivc have fulfilled our oihcr cthical respon5ibililies in accordante ￿'Ith Ihcsc rcquircmcnts. W¢ believc Ihai the audit evidencc wc have obtained is surrjcieni and appropri8lc io provid¢ a basis foi our opinion. Conclusions relating to going coneorrt In auditing Ihc finoncial siatcment5, wc havc concludcd that Ihc Irusltté use of the going concern bASiS of acL¥)unting in the prcparaiion of Ihe fjnancial siatctnents is appropriaie. B￿cd on Ihc work wc have p¢rforM￿, Ive have not identified any material uncerlainti¢s relaiin8 10 events or conditions Iha¢ individually or collccLivcly, may cast significant doubt on Ihc chariils ability to continuc &$ a 80ing conccm for a period of at l¢a51 Iwclve monihs from wh¢n Ihe financial siaiemenls are aulhorised for i55U¢. Our tfsponsibililies and the Tespon5ibilities of the irust¢¢s with res￿￿ to going conccrn are dcscribtd in the rclevant scclions of this rcport. Other informatio Thc tru81tc$ arc rcsponsible for the oilier information. The ¢iher informatton comprises the infom)aiion includ¢d Tn the Annual Rcport. othcr than the fjnancial sthtcmcnts and our R¢port of the Indcptndeni Auditor5 Iliercon. Our opinion on thc financtal s(aicments does not cover Ihe oih¢r information and. exc¢pt to the cxtent othcrwise explicitly slated in our rep)rt, we do nol cxprcss any foim of ￿SSUrance conclu%ion thcrcon. In ¢onncction with our audit of thc financial siaicmcnls, our ￿spOnsibl111Y is to read ihe oiher informaiion and. in dtsTng so, considcr wheilier the o(￿r inforniaiion is matcrially in¢onsi5tcnt ivilh thc financial statcmcnts or our knowlcdge obtaincd in Ihc audil or oihcrwisL appears to be maierially mi551*d. Ir we idcniiry such rnalcrial inconsisicncies OT apparcnt maicrial mi$8talcincnls, wc arc r¢quircd lo (klcmiinc whethcr this gives rise 10 a tnalcrial missiatemeni in thL findncial slalcmcnls themselv¢s. If, based on (lic work we havc pcrformed, w¢ Conclude that ihtr¢ is a matCTial misstaiemtnt of tliis othcr infomiaiion, w¢ are ￿qU1rCd 10 report that fact. We havc nothing to r¢p)rt in this regard. Mfitters on which w¢ gre requtred to rèport by exceptio W¢ liavc rtoihing lo report in reS￿¢t of thc following m&iters where thc Charitios A¢¢ounlS Iscotlandl Rcgulaiions 2006 r¢qui￿S us 10 rcpori to you if. in our opinion.. lh¢ Infor￿ation given in th¢ Rcport of th¢'fTUSlee5 is Inconsi￿ent in any material rcspcct with the financial staicments. or propcr accouniing r¢cords havc not been kepL OT the financial %l#lcrncnls arc not in agrccmcnt wilh thc acwunling rccords and reiums., OT we bavc not receivcd all th¢ information and ¢xplanalions wc rcquirc for our audit. Rt$pon$ibilities of trusttes As explained more fully in the Sia*mcn( ofTws¢ccs' Rcsponsibiliti¢$, Ihc trustecs are rcsponsible for the prcparaiion of ihc financial stalcmcnls which givc a Iruc and fair view, and for such in*rnal control a% thc trust¢cs dctcrmine is ne¢¢ssary lo cnablc lh¢ prcparation offinan¢ial slaiemenis that arc frcc from material misslai¢mLnt, whether du¢ io fraud or error. In prcparing Ihc financial stalcmenls, Ihe tru%iee5 are responsible foi a$5e55ing thc charily's #bility io continue as tt going conccrn. disclosing, as applicablc, tnallcrs rclaltd t(> going conccrn and using thc going concern basis ofaccounting un1¢$5 th¢ Irustecs eiiher intend io liquidaiL Ihe chariiy or 10 ceas¢ operation5, or hav¢ no realistic aliernaiive but to do so. Page 6 REPORT OF TIIE INDEPENDENT AUDITORS TO THE TRUSTEES OF WESTHILL COMMUNITY CHURCH SCIO Our responsibllltlts for the audit of the finAneial stitements Wc havc becn appointed as auditors undcr Seciion 44{Illcl of the ChaTili¢s and Trustee Inv¢sttncnt (Scotlandl Att 2005 and r¢port in accordance wjth the Aci and rclcvani rcEula(ion5 rnade or having cffect thereunder. Our objeciivcs are to obtain rcasonabl¢ assurance about whethcr the financial statements as a wholc arc fret from material missiaicmeni, whethcr duc 10 frauo or crror, and to issuc a Rcport ofihe Independeni Audiiors thal includes our opinion. Reasonable a.Esurance 1.% a high Icvel of a55urancc, bul is not a guardnlte that an audit condu¢icd in accordancc with ISA5 (UK} will always dclecl a matcrial missiaietncnt whcn it cxisls. MisslatemcnLq can arise from fraud or error and are consid¢rcd malcrial if, individuall), or in thc aggre8aie, Ihey could rcasonably bc cxpeci¢d to inlluencc ihe economic decisions of ukrs taken on the basss of thcse financial slai¢mcnl5. The cxicnl to ￿thIch our pro¢edurcs arc capablc ofdclcciing i[￿gUla1'TtIcs, incl¥ding fraud is delailcd below.. Our approach to idcntifying and as5CS5ing the risks of rDaierial misstaietn¢nt in respect of IT￿gu{aritIcs including fraud and non-compliancc with laivs and rcgulation5, was as follows.. Ivc ideniificd Ihc laws and regulations applicable 10 the cheriiy through discu55ions wilh IrustCC5 and other managetncnl, and from our knowledgc and cxpcricncc ofthc charity sector. wc focussed on sp¢¢ific laws and regulations which we ¢on5idcred may havc a dirccl malerial elTcci on the financial stsiemcnts or opcrations of Iht charity, including th¢ Charities and TTUSte¢ Invcslrncnt (Scotlandl Act 2005. Charilic5 Ac¢ounis Iscotlandl Rcgulations 2006, Sialcmcnl ofRccommendcd Practice- Accounting by Chariiies {fRS1021, and fRS 102. We also considercd Ihosc wilh an indircct cffcct including 5afcguarding regulations employment law, heallh and saf¥%(y and gcncral data prolcciien regulalions. w¢ asscs5cd the extent of compliance with thc laws and ￿gUlatIOnS idcniifjed above through makinE ¢nquirie5 or managemcni and inspeciinE legal eorreswndcnc¢. We a*csscd Ihc susctptibility ofihc charity'5 financial statements lo matcrial misstalcment. including obthining an undcrsianding of how fraud mi¥hi occur, by.. making ¢nquirits ofinanagemen( as 10 where they considered ther¢ was suscepiibility to fraud, their knowledge of actual. suspccicd and alleged fraud., considering the inlemal controls in placc io miligatc the risks orrraud and non-conipliancc with laws and regulations: dnd ¢¥crci5td profcssional judgern¢nl and maintaincd professional s¢¢pticism throughout the ttudil. To address Ihe risk orrraud through tnanagcmcni bi￿ and overridc oftonirols. we.. rformcd analyiic21 proccdures lo idcnLify any unusual or uncxpc¢i¢d rclalionships. conducted a rcvicw oflargc or unusual itetn5, and Iransaciions oulwiih the normal course of business., le5tcd journal eniries to identify unusual transactions. pCrrorn￿d incomc transaciion ILgiing to cnsure all incomc 15 correctly rccognis¢d in thc financial staiem¢nt5' perform¢d extKndiiurc iransJction l&%iing of reMriclcd fund cxpendilurc and discu￿d in dela￿1 balancc5 outstanding ai th¢ year end on rcstricted funds., on5idercd undasclo￿d rclatcd party iransaclions., assessed ivheiher judg¢incnls and &ssutnption5 madc in dtttrmining the accounting Cgimales werc indicative ofpotential bi&s' and inv¢stigaltd thc raiionale bcl)ind 518nificant or unusual Iransaclions. To address Ihc risk of fraud through rtvenue ￿e1)E￿Ill0￿ w¢.. p¢rformcd salcs iran8aelion tcsling to cnsurc all income is correctly recognised in (hc financial statements.. conducted audii pro¢¢dur¢s to confim) that it ivas bcing rcco8nis¢d in line wilh the 2¢counliDg policy., and Ca￿lcd out subsiant&v¢ procedurcs 10 ¢onfirm the accuracy of ¢omplelion and cut-off. To address lh¢ risk5 wi(h resiri¢ied funds WC.. rnadc cnquirics as 10 whal Irstricted income Telaled to,. Bnsured 1112t any re$iricicd funds arc shoivn corrcctly in the fInancial stakments., and ¢n5ured ihai all cxpendilure had been offset corrcctly. In rcsrrf)ns¢ 10 the risk of irrcEuluritlC5 and nen-cotnpliance with laws 2nd r¢gulations, wc dcsigncd procedures which ineludcd, but not limiled io.. agrccing financial st&lcmcnl disclosures to underlying supporting documen￿110M,. enquiring ofmAnogcmcnt as io ￿tUal and polcniial litigation and claims. There are inhercnt limiiaiions in our audii procedures described abov¢. The more removed that laws and Tegvlations are from rinJncial iransaction4 Ihe le55 likcly il is thal ivc would bccomc aivare of rton-compliance. Auditing standards also limii thc audii procedures rcquircd to identify non-compliancc with laws and rcgulations to enquiry of the dircctors and oihcr managcment and the inspection of rcgulalory and Icgaj corrcspondcncc, if any. IIAiry li￿RE￿ Pag¢ 7 REPORT OFTHE INDEPENDENT AUDITORS TO THE TRUSTE&S OF WESTHILLCOMMUNITY CHURCH SCIO Material misslalcm¢ni8 ihat duc lo fraud can be harder 1¢ deieci than those thAi arise from crror as ih¢y may snvolvc dclibcra conccalrncni or wllusion. A funh¢r de5CriPtion OF our rc5ponsibilitics for the audil of ihe financittl statements is Ioc21¢d on the financial ReFK)rting Council's websiie ai www.frc.or&uklaudilorsr¢srM)nsibilit1¢5. This dcscription forrns part of our RctK>It of ihe Independcnt Audiiors. Other m¥tter5 which we are requirtd to *ddr¢ss Th¢ corresponding figur¢s are unaudiied. Use ofour rcport ils report is made solely to the ¢hAritys trustccs. ￿ a body. in accordall￿ with Regulation 10 ef ihe Charities Accounis IS¢oilandl Rcgulatioiis 2006. Our audit work has been u￿dertaken so that w¢ rnight slalc to ihc charily's truslccs Ihosc maltcrs we arc rcquircd 10 51ale to Ihcm in an auditors, reporl and for no oiher purp05c. To Ihc lullesi ext¢nt pcrmtiicd by law. w¢ do not acccpl or Èssutnc rcsponsibilily ¢0 anyonc other than thc charity 2nd the charily's trus￿C5 a5 3 body, for our audit work, for this report, Or for ihc OPiIIIOll5 we have formed. Bain Henry ft¢id Sialutory Auditors Chartcrcd Accountants 4 WLSI Cr#ibslone Streci Bon.Accord Square ABIRDECN ABII 6YL Page 8 WESTHILL COMMUNITY CIIURCH SCIO STATEMENT OF FINANCIAL ACTIVITJES FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 Total funds 2024 Tol81 funds unre￿riCted runds Restricted funds Notcs INCOME AND ENDOWMENTS FROM Donations and Icgacics 250,838 8,553 259,391 223.437 Oilicr trading ac(IVlLies Invesitncnt incomc 266,122 2,695 266,122 2,695 204,237 1,864 Total 519,655 8,553 528,208 429,538 EXPENDITURE ON Raising funds 238.797 238,797 196,645 ChAritAbl¢ Activities Church running cos Grouplministry costs Grant funding Suppon costs Gov¢rnancc costs Minisict cosis Rcclery cosis 129,837 3,795 7,686 21,761 5.120 59.041 27,426 3,989 2,920 133,826 6,71S 7.686 21,761 5,120 59,041 27,426 96.726 3,299 8,700 13.523 49.842 36,508 20,921 493,463 6.909 500,372 426,164 NET INCOME 26,192 2.770 1.644 (2,7701 27,836 3,374 Transfers bÈiwoerJ funds Other retognised giinslllos5e5) Gllins on rcvaluation orrix¢d assets 21 639.473 Net movement In funds 28,962 27.836 642,847 RECONCILIATION OF FUNDS Tothl fuTrd5 brought forward 693.472 5,280 698.7S2 55,905 TOTAL FUNDS CARRIED FORWARD 722,434 4,154 726,588 698.752 The noics form part ofthese rtnancial Slatemenls 11.411 hÉ REI Page 9 WESTIIII.LCOMMUNITY CHURCJI SCIO BALANCESHEET 30 SEPTEMBER 2025 2025 Tot&1 funds 2024 Total runds Unr¢51ri¢ted funds Resiri¢ted runds Note5 FIXED ASSKTS 'rangiblc a55CIS 14 855,945 855,945 877.500 CURRENT ASSBTS 9,855 224,674 25 4,129 9,880 228,803 8,726 233,555 Cash at bank 234,529 4,154 238,683 242,081 CREDITORS Atnounts falling duc withirt one year 16 170,7901 170,7901 172,329) NET CURRENT ASSETS 163,739 4,154 167,893 169,752 TOTALASSETS LESS CURRENT LIABILITIES 1,019,684 4,154 .023038 1,047.252 CREDITORS Amounls falling duc after morc than one year 17 1297,2501 1297,2501 1348,5001 NET ASSETS 722,434 4,154 726,588 698.752 FUNDS 21 Unre4iricted funds 722A34 4,154 693,472 5.280 TOTAL FUNDS 726,588 698.752 l-he financial siatcments wcre approvcd by taoard of Truslccs and authoriscd for issul on ... signcd on its behalf by.. and wcrc l-l McLullich.'frust¢c The notes foTtn part of these financial statetDent5 Pagc 10 IVESTHILL COMMUNITY CIIURCII SCIO CASH FLOW STATEMENT FOR THE YEAR ENDED30 S8PTEMBER2025 2025 2024 No*s Cssh flow5 from oper*tlng •ctivities Casli gcncralcd from operaiions Intcrcst paid 65.771 120,574) 17,164} {27,397} Nei c2sh provid¢d byllused inl operating ￿lIvitIeS 45,197 134,5611 Cksh flow$ from investing &¢tivitie5 Purchasc ofiJngibl¢ fixed asscls IntC￿St reccived 2.695 1,864 Nel c&sh provi(kd by investing activiii¢s iJoi 1,864 Cash nows from financing xctivitie$ New loans in ycar Loan rcpaymenis in ycar Nei funds Iransfcrrcd frotn charity Charity loan settlcmcni 410.000 120,5001 109,436 1369,9621 151.2501 Net cash luscd inyprovided by financing activitie5 (51,250) 128.974 Change in cash And tash ￿u1Valents in tht reporting period CAsh and t*sh ¢quivslents at the b¢ginning of the reporting ptriDd 14,5521 96.277 233J55 137,078 C*$h And ta5h ¢quivalents It the end of the reporting period 228003 233,J55 The not¢s fomi part of thesc financial slatcment Pag¢ 11 WESTHILL COMMUNITY CHURCH SCIO NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net ineome for ihe reporting perlod l#$ per the Statement of Financial Activities) Adju$ttnents for: Deprcciaiion chargcs Iniercsi rcccivcd Intcrcsl paid Iln¢reaselldecrcasc in debtors Dccrcase in t￿ditOrS 27,836 3.374 22.749 12,6951 20,574 {1,1541 {1,5391 22,500 11,8641 27.397 19,601 178,1721 Nel cash provided byl{u$ed inl operations 65,771 17,1641 ANALYSIS OF CHANGES IN NET DEBT At 1110124 Cash flow At 30￿￿5 N¢1 Cash ai bank 233 J55 14,5521 228,803 233 J55 14,552) 228J03 Debt Dcbts falling duc within l year Debts falling duc aftcr l yc8r 141,0001 1348,5001 141,0001 1297.2501 51250 1389,5(M)I 51,250 1338,250) TotAI 1156,145} 46,698 1109,4471 The notes form part of the￿ fin￿¢Tal Slalcmcnts IIAlh tnEN IEID Pugc 12 WESTFIILL COMMUNITY CHURCH SCIO NOTES TO THE FINANCIAL STATEMENTS FOR TIIE YEAR ENDED 30 SEPTEMBER2025 ACCOUNTINC POLICIES B*sls Of preparing the fin#n¢ial Statements l-hc principal accounting policies applied in Ilie prcpardiion of these financial stai¢m¢J)ts ore set out bclow. Thesc policics have been con8i51ently applicd to all Ihc years presenied, unl¢ss otherwis¢ Maied. Thc financial staltmEnls of Ihc chariiy, which is a public bcn¢fii entity und¢r fRS 102, have bccn prcparcd in actordancc with the Charilies SORP IFRS 1021 Accounting 2nd Reporting by Charities.. Statem¢ni of Recommend¢d Pr￿Ctice applicable lo chariites pr¢puring tlieir accounts in accordancc wilh Ihc financial Re￿rtIng Siandard applicable io thL UK and Kepublic of Ircland11--RS 1021 lelTeciive l January 20191" Finan¢ial Reporting Standard 102 "Thc financial Rcporting Standard applicablc in thc UK and Rttpublic of Ircland" and thc Chariti¢s and Trustee Investment IScotland} Aci 2005. The rinancial statetnents have bccn PTeparcd under thc hiyorical ¢os¢ convcntion. The financial stai¢ments are prcscntcd in Stcrling l£} and arc rounded to th¢ ncaresi £1. Going concern Ai the time of #pproving ihc actounw thc truslecs havt a rcasonable exp¢cLilion Ihat th¢ charily has adcquate resour¢¢s coniinue in operational cxi5*nce for Ihc foreseeabl¢ futUTC. Thus ihc Injstets continuc to adopi Ilic going conccrn basts or accounting in PTcwaring the accounts. Ineome All incomc 15 recogniscd in the Stalemcnt ofFinantial Activitics once the chariiy has entitlement lo ihc fund& it 15 probable thai the incomc will bc ￿¢¢iVed and Ihc amount can be mcasurcd r¢liably. The following specific policies are applicd to particu12r caicgori¢s of income.. Don*tlOn5 and l¢gacies Colleclions aiid donations are Tecogniscd whcn r¢¢¢ived by or on ￿haIr of ihc Vcsiry. Planned giving reccivablc undcr Gift Atd is only rccognised when received. Income Tax Fecoverable on Gift Aid donations is recognised whcn the Telalcd incomc is receivcd. Grarti$ and Icgacics io the Vestry arc acwunted for as soon as the Vesiry is notified of its le8al entitJern¢nL the amouni due is quantifiabl¢ and its ultimaic r¢c¢ipi by the Vcsiry is probabl¢. Intomt from trRding actiYitie5 Incomc from café sales artd rcntal income is recognis¢d on an accruals basis and is shown n¢t of VAT. Other illLom¢ Incomc from church sales, special col]cctions and ¢vent4 weddings and funerals is rccognised when r¢ceivcd. Expenditure Liabiliiies nre r¢¢ognised cxpcndiiurt as soon as thcrc is a legal or ¢gn51ructive obligation ¢ommiltin8 lh¢ chgrily ￿ Ihal expcnditUTC, il is probable thai a transfcr of economic tenefils will b¢ rcquir¢d in ￿ttl¢ment and the &mount of Ihc obliE21ion can mcasurcd Teliably. Lxpcndilurc is accoun*d for on an accruals basis artd ha5 been classtfied undcr h¢adin&% Ilial aggrega￿ all cost related to Ihc category. Where c051s cannoi bc d1￿Cl1Y attribulcd to pariicular hcading5 Ihey have been allo¢aicd to activilies on a basis consistent with lh¢ use ofresources. Grat)15 and donations are aWC>unted for when paid over, or whcn award¢d. if that award creatcs a bindin8 obligalion on the Ve51ry. Ciran15 orrcrcd subjccl to conditions which have not been mel al the yeAT end date arc noicd as a commitsncnt but not accruLMI as txp¢nditure. Choritablc activilics includc all c051s relating 10 acitviiies where the primary aim is PArt of the objectives of th¢ Church, ¢tsgcther wilh Ihc support ¢OSts and granis paid. Tangible fixed Assets Tangible a￿ts ar¢ initially rccordcd 01 ¢05L and sub5CqUCtI(ly slated at cost less any actumulaiLd depreciation and irnpairmcni losse DepTe¢i8tion is provided ai Ihe followsng 2nnual rat¢4 in OTdcT to wriic otre2ch as￿1 over its cslimaied useful life. I Icrilablc propcrty Lorgc ¢quipment 2.5 10 straight lirte 25•/• 5tr¥ight lit)t Pa8¢ 13 WESTHILLCOMMUNITY CHURCH SCIO NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 SEPTEMBER 2025 ACCOUNTING POLICIES- tODtiThued Tingible ftied assets Small equiptncnl 500/0 Straight line Individual items of cquiprnent CQSting moff thasl £1.000 are capiialised at cost. Individual ithms willi a purchase price of £I.000 or Icss arc wriltcn off when Ihe asset is acquired. TAxAlion The charity is cxempi from lax on its charitablc aciiviiies. Fund ae¢otsnting Untcslriclcd funds can be us¢d in accordance with ihe charitable objectives ai th¢ dis¢r¢tion of the trustees. Reslricicd lunds Can only be used for particular rcsiricied purposcs within the objccis of th¢ cliarity. Reslriclions arise when specifitd by th¢ donor or when funds are raiscd for particular re51Ticicd purposes. rurthcr typlanation of (he natur¢ and purrM)sc of cach fund is includ¢d in noi¢s to tlie financial siaicmcnis. Pensi(kll costs And other p05t-Tetirement btntfits Dtftned ¢ontribution plAns l.cgislalion has becn introduced which makes ii compulwry for all cmploy¢rs to providc a pension schcmc for ¢ligiblc cmployecs. A facility ha5 bcen set up and is operational for all empl¢yecs. Thc schcmc is wilh Ntttional Cmploymcnt Savings Tru51 INfsTI and all cligiblc crnployees arc enrolled unle$5 ihcy have an individuJ, peTsonal scheme with anoth¢r provider. Currenily for eligiblc employ¢¢5 except the Rector, Wesihill Community Church SCIO make5 a conlribulion of 5Yo of wgc5 nd Ihc cmployce tnakcs a contribution of at leJsi 4010 lequi¥alcnt to SO/0 af￿r IJX rclieQ. For thc Rccior. W¢sthill Community Church SCIO makcs a contribtrtion lo a pcrsonal ￿nSIOn of an amount inlcndLd 10 8ivc sitnilar expcct¢d pcnsion bLiJcfii upon rclircmenl 8s Ilie scheme opLran intcrcsl Oulsidc giving 180,449 180 1.157 328 1.249 199 637 323 2.920 221 82 1.169 22,749 20,574 7,686 133,857 200 1.448 76 686 500 100 856 22,500 27.397 8,700 239,923 196,481 Support Costs ManRgement Wages Social %c¢urity P051age and Sl￿10n¢ry Pliotocopier cosis 12,717 830 1.144 1,841 7.937 91 3,126 2,042 16,532 13,196 Finance Exc£ptional iiLms 130,0001 Covernance costs Audi(or5' rcmuncration Accouniancy Jnd legal fccs 5,000 120 49,842 5,120 49,842 Total r¢sourtts exp¢nded 500,372 426,164 Net income 27,836 3.374 This pa£¢ docs not form part of lh¢ statutory financial stalemcnts Page 24