_Scottish Charity No.SC050246_ ## **24-7 Prayer Scotland SCIO** Trustees’ Report and Financial Statement _For the year ended 31 March 2026_ ## 24-7 Prayer Scotland SCIO **Contents of the Financial Statements** _for the year ended 31 March 2026_ ||Page| |---|---| |Report of the Trustees|2| |Report of the Independent Examiner|4| |Receipts and Payments Account|5| |Statement of Balances|6| |Notes to the Financial Statements|7| 1 ## 24-7 Prayer Scotland SCIO _Report of the Trustees for the year ended 31 March 2026_ The Trustees are pleased to present their report together with the financial statements of the charity for the year to 31 March 2026. ## **Status of Charity and Governing Document** 24-7 Prayer Scotland SCIO was established by Constitution on 26[th ] June 2020. It is a registered Scottish Charitable Incorporated Organisation (SCIO) No. SC050246. ## **Address** 33 Broadstraik Drive, Elrick, Westhill AB32 6JG ## **Bank** CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ ## **Independent Examiner** John C Chessor,MA CA, 47 Hillside Crescent, Westhill, AB32 6PA ## **Charitable Purpose** The purpose of the charity is the advancement of religion in particular, the Christian faith. ## **Trustees** The Trustees who served throughout the year and to the date of this report were as follows: Simon Dennis (Chair) David Baker (Treasurer) Jeannette Mackay (Secretary) Lynne Paterson Phil Sokell-Miles Chris Lindsay Stella Campbell (resigned 17/11/2025) ## **Appointment of Trustees** New Trustees are nominated for appointment by the existing Trustees. Unless otherwise agreed, a Trustee shall hold office for a period ending on the fifth AGM following their appointment. A Trustee must not hold office continuously for more than eight years. As part of their induction programme, new Trustees are required to understand their statutory responsibilities. Trustees met regularly throughout the year. 2 ## **Activities and Achievements** ## **Financial Review** The Trustees received donations amounting to £10,858 (2025: £6,755) from individuals and Churches during the year to 31 March 2026. We received donations of £1,824 (2025: £1,431) for our national gatherings. We also received a grant of £10,000 (2025: £4,000) from 24-7 Prayer International. We applied for a number of grants during the year and were awarded £5,500 (2025: £17,500) from external bodies. This is for the purpose of employing staff. We are pleased to report that we were able to increase our national worker’s employment from 1 day to 3 days per week, to continue to expand the scope of our work, thanks to increased fundraising. Costs of charitable activities amounted to £16,995 (2025: £13,611) leaving a balance of unrestricted funds of £41,746 (2025: £28,433) on 31 March 2026. The Trustees are grateful for financial support from individuals, Churches and external bodies during the year. ## **Reserves** Reserves are held to cover the day to day charitable activities of the charity. The Trustees continue to seek funds to enable the charity to employ staff to develop the work of the charity in Scotland. Reserves held at the year-end are sufficient to cover immediate costs anticipated in 2026/27. ## **The trustees declare that they have approved the trustees report above.** ## **Signed on behalf of the charity’s trustees** ## **David Baker** Trustee Dated 17/18/2026 3 ## 24-7 Prayer Scotland SCIO ## **Independent Examiner’s Report** _for the year ended 31 March 2026_ I report on the accounts of 24-7 Prayer Scotland SCIO (SCO50246) for the year ended 31 March 2026 which are set out on pages 5 to 7. ## **Respective responsibilities of trustees and examiner** The charity’s trustees 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) (d) of the 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 Charities Accounts (Scotland) Regulations 2006. 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 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, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 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. John C Chessor, MA CA Member of the Institute of Chartered Accountants of Scotland 47 Hillside Crescent Westhill AB32 6PA 4 ## 24-7 Prayer Scotland SCIO **Financial Statements** _for the year ended 31 March 2026_ ## **Receipts and Payments Report** ||_Unrestricted_
_Funds_
_£_|_Restricted_
_Funds_
_£_|_Total 2026_
_£_|_Total 2025_
_£_| |---|---|---|---|---| |**Receipts**||||| |Donations from
Individuals|8,158||8,158|2,980| |Donations from Churches
and Faith Organisations|2,850||2,850|3,775| |Event Income|1,824||1,824|1,431| |Auction Collection|-|||3,342| |Grant from 24/7 Prayer
International|10.000||10.000|4,000| |Grants for external bodies|5,500||5,500|17,500| |Bank Interest Received|83||83|32| |Gift Aid reclaimed|1,893||1,893|-| |Miscellaneous|-||-|1| |||||| |**Total Receipts**|**30,308**|**-**|**30,308**|**33,061**| |**Payments**||||| |Charitable Activities|16,995|-|16,995|13,611| |||||| |**Total Payments**|**16,995**|**-**|**16,995**|**13,611**| |||||| |**Surplus for theyear**|**13,313**|**0**|**13,313**|**19,450**| |||||| |**Balance B/f **|28,433|1,080|29,513|10,063| |**Balance C/f**|**41,746**|**1,080**|**42,826**|**29,513**| 5 ## 24-7 Prayer Scotland SCIO ## **Statement of Balances at 31 March 2026** |||||| |---|---|---|---|---| |Cash at bank and in hand|_Unrestricted_
_£_|_Restricted_
_£_|_Total_
_2026_
_£_|_Total_
_2025_
_£_| |Bank and deposit balances brought
forward|28,433|1,080|29,513|10,063| |Movement in year
Excess of receipts over payments|13,313|-|13,313|19,450| |**Bank and deposit balances carried**
**forward**|**41,746**|**1,080**|**42,826**|**29,513**| Signed on behalf of the Trustees on ## **David Baker** Trustee 6 ## 24-7 Prayer Scotland SCIO **Contents of the Financial Statements** _for the year ended 31 March 2026_ ## **1. Accounting Policies** ## _**Accounting Convention**_ The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006. ## _**Basis of financial statements**_ The financial statements have been prepared on a receipts and payments basis. ## **2. Transactions with Trustees** 1 trustee received reimbursement of expenses of £100 from the charity (2025: nil) ## **3. Funds** Unrestricted Funds are monies that the Trustees can use for the general purpose of the charity without restriction. Restricted Funds have to be used for the purpose for which the donor specified when making the donation. The Restricted Funds in these Accounts refer to the 24-7 Prayer Auction at the Gathering in October 2023 for the wider work of 24-7 Prayer beyond Scotland. 7