Report ofth¢ aAd URudlted FknaAtknl StateJRents thr the Yr Endol 315t March 2fy25 Strnth4v¢ll Evangel*al Church
Stratb2v¢n EvgelICal Church Contents of the Financial Statements ror the Year Ended 31st Marelk 2025 Ryrt ofthe Tr Independent ExxWiDe9 Report stellllt of Fiwcial Activities BalaDce Sheet Notes ts the FIBAll¢i41 Statements 5 to 9 Detsiled Statement otFitiaD¢ial Activits io
ror the Year Ended 31st Marth 21r25 accouots in xcordance with the FinazKial KqxxtiD8 standa app]icable in th¢ UK aDd Ryblic of Jr¢knd (FRS 102) (effe(ive l January 20191 GoverniDZ doollllent RtP5tered CoTop8ny 049920 Company Se¢r¢tary Inde nd¢n Keo Tatt & Co I St ML3 6DB ..161ill'_o'... 3j.Za... and sigttJ its t¢l*lf bT. Page I
IBd¢pendent Examinevs Report to tbt Truste8 or Strathv¢n Evang¢lS¢91 Churth I report OD the forlhe yer ayl•d 31st m¢ 21T25 s¢t on pages ltrle to . Rwivc responslbtlilles of tru5te¢s aDd examiner and Truth (Scotland) Art 2005 aad the CFwities A¢¢ounts (S¢(*land) Regulati(w 2006 (as The charitys In2Ste4s ¢(ld¢r that the audit of Regulation IC(IXa) to (c) of ts Accoutts Re8ulatTOnS does DQt Basls ofthe lod¢p¢lldent rewjrt 2006. An examintholl iticludes a review of the acrnting rordS kept by the charity and a coniparison of the aCCOUDts th¢ evidgnce that would ulTed io an audi4 ¢onsequently I do not ¢xpre5s aD audit opinion (o the view given by to keq) &¢ounting rKord8 in ac0)r¢ with Section 44(IXa) of the 2LK15 Act and Regulation 4 of the 2006 have not OT (2) to in illio attention should be dtawD in txder to eDabk a prcyr utsda#andiD8 of the tr) b¢ r¢ache Ken Tiit & Co I Campbell Strcet Ham?Iton ML3 6DB z< Pa8¢ 2
Strathavea Ev4Dgelical Chllrch Ststement of Finantl21 Activiths ror the Ytar Ended 31st Marth 2025 2025 Tot21 funds 2024 Totsl funds fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacits 64.375 3,712 6&0 103.545 Investm¢nt income 4.014 3.475 4.014 3,475 3.002 71,864 3.712 75576 106,547 B2iSiDg fimds Charitsbl¢ aetivit 10,982 7,502 21881 11.400 14,005 7.502 21881 11.4(X) 15,649 19.840 26,507 22,316 1835 Total 52,766 55.789 87.149 NET llYCOME 19.098 19,787 19,398 RECONCILIATION OF FUNDS 121816 4,807 127.623 108225 141914 5.496 147,410 127.623
StrathAven Eage111 Cdorth PAlallct SIKe% 31st March 2015 Total nd fulld funds Notts CURRzNf A&SETS 141914 5,496 147,410 127.623 141.914 5,496 147,410 127.623 141,914 5.496 147.410 127.623 141.914 5.496 147,410 127.623 141.914 5.496 122.816 147,410 127,623 The clwitsbk c4)ll4w is entitled to ¢x• from audit undgr Sertion 477 of the Companies Act 2(6 for Ihc year ended 315t March 2025. The metnbets bave not requiTrd the cconFw to obtain aD audit of its flljancial stat¢mth fly IhE year eDded 315t Matth 2025 in acryjrdw Sectioll 476 of the ComFonies Act 2(kl6. Ib¢ Intstees acknowledge theirr¢sponsiThiliues fi>r (a) ensuring that the rhaTitable cOFnY key AtIllg record¥ that CLMnply Sxtions 386 and 387 of the Compaai¢s Act 2006 *nd (b) ptep8riug fiDomcial statemAts wtiich 8ive & In and fair view of th¢ stats of affairs ofthe charitable eotupany at the c3 of e4¢b fMatic year aud of its spIUS or deficit for fiD8n¢ial year in acMrdaDc¢ wtth th 21X)6 lating to fir181 statemEnty so far as 4>pli¢abk to the cha-itable compary. subject to the small companies regtmc. I b..t<.£tiÉ...2&... and wue SI on its belwlf by. PaF4
Strathavell Evangelical Chllreh Notes to the Financial Statements ror the Year Ended 31st Mareh 2025 AccouNfiNG IYOLICIES The financial SteteD) of the cbaritable comw, wbicb is a pub]A¢ beDefit entity Und FRS 101 have been Reporting Standard appli(¥ble in the UK aDd RepubIic of ]reland (FRS 102) (effective l January 2019),. Financial Repmting Standard 102 Th¢ Financial Reporting Stsndard app]icabl¢ in th¢ UK and Republic of Irelalld. alld the Con)panie6 Act 21x16. The financi statements ljavc been prepared under the historical cost Incowe All income is Teeogai5ed in the stateMt of Fillanci Artivities oD¢¢ the cbarity bas entitlemcllt to the funds, it is pmbabl¢ that the incom¢ wijl be reteived and the amourt Con be me&suredTeliably. Expenditure Liabilities are rwi5ed as expellditillr as soon as there is a legaL or CODStructive obligation c(A7llrig the ¢barity to th8t expendim it is probable tbat a transfer of econtirnie benefits will be required irj settl¢ment and the amowEt of the oblig3tion can be Jneasured reliabty. Expenditure i8 accountsl for on an accruals basis and has Taution Flltsd acwunting Hlre pur¢lwe and k&siDg eommitmellts over the wiod ofthe lease. PMsioD eosts and other poSt-retirenllt beneffts The ckMrit2ble company o• a definoj contrtiOn palt)ll 8ch¢mc. they r¢lat¢. 21f25 2024 4.014 3.1x12
Strathaven Evan%elifal Cburch Notts to the Fillaxtial StstemeDts- eontinyed for the Year Ended 31st Mareh 2025 2025 2024 3.475 Hire ofplant and machinery There were no trte¢s, Itniune¥th or other benefits for th¢ year ended 31st March 2025 nor for the year ended 3 1st March 2024. 31st March 2024. srAFF COSTS 2025 Wages and salaries 11.400 21,336 980 11.4 22J16 The average mODthty number of eMp1t)y dwillg th¢ Y was as follows: Totsl 98,773 103.545 3.IKJ2 101,775 4,772 106547 Raising funds Charltsble activlties 11,015 4.634 15.649
Strathaven EvaDgelacal Church Nrrtes to the Fillancial StatemeDts- eontinued for the Year Ended 31st March 2025 COMPARATIVES FOR STATEKENf OF FINANCIAL ACllVTfIES. collttlllled fund fund, nds 19,840 26.507 22.316 19.840 26,507 22.316 2.835 2.835 Total 82,514 4.635 87,149 E9261 137 19,398 RECONCILtATION OF VUNDS 103.555 4.670 108225 122,816 4,807 127,623 Net movement in funds At 31J25 At IA24 Unrestrfet¢d fundq Genernl futkd 121816 19.098 141.914 4,807 689 5.496 127,623 19,787 147.410 Net movement in fimd4 inclvde4 in the al)ov¢ are as follow& IDeoming Ruources Movemeat re8oiireeB ewd¢d in fund8 ullrtrkt funds General fj2Dd 71.864 (52.766) 19.098 3,712 (3,023) 689 75,576 (55.789) 19,787
StrailMveD Evang¢liul Churtb Notes to the Financial Statements- tontÈnu¢d ror the Year Ended 31st March 2025 MOVEMINT ]F4 FitNDS. contillu¢d Compxrntives for movement In funds Net ovem¢nt In funds At 31J24 At IA23 103.555 19261 121816 Restricted funds 4,670 137 108225 19,398 127ffj23 Incoraiag Resources Mov¢m¢nt rowurce5 pended General fulld 101.775 (82,514) 19261 4,772 {4,635) 137 106.547 (87,149) 19?98 A ojttent year 12 llKffltlLS and prior year 12 months cortthined position i5 &8 follows: ovem¢Dt Sn thnds At 31325 At IA23 UDrestritted funds 103555 38J59 141.914 Ratrieted fuDds 4,670 5.496 108225 39.185 147.410
StrathaveD Ev8ngelieal Chllreh Notss to the Financial StatemeDts- contiDued for the Year Ended 31st March 2025 A current year 12 months and Prior y¢ar 12 months combin¢d net movement in fund4 included in the above ar s follows: ID¢fjmiDg Resourees Movemrnt in fujjds Unr¢strieted funds 173,639 (135280) 38J59 Restricted fxnds (7.658) 826 182,123 (142.938) 39.185 RELATED PARTY DJSCLOSURFS Page 9
Strathaven EvAngelAcal ChHr¢h D¢talled Ststemrnt of Financial Activiti¢s for the Year Eade4131st March 2025 2025 Donations and lega Gifts Donations Gift aid 58.857 11.087 12.840 20,761 10,934 9.076 68,087 103545 Other trading AetivilRs 4,014 3,0(Y2 InvestrAettt income 3,475 Totsl in¢omiug resourc 75J76 106.547 Raising donations and legae Hire of plant aud nwkninery Cbaritsble aetivitiL PensioDS ExceptioDal itertis 11.400 21336 980 62,077 41.725 53.125 84393 Support eojts G0vente costs Ac¢ouEltw fees 14 and Profts5iollal Fees (re Scto Conversion) lJ50 1754 lJ13 2.663 1754 55.789 87,149 Net Ineoll 19,787 19J98 Page io