2025-04-06-accounts - The Church in Edinburgh

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Scottish Charity No SC050488

The Church in Edinburgh

Financial Statements Year ended 6 April 2025

The Church in Edinburgh

Contents of the Financial Statementsfor the year ended 6 April 2025

Contents
	Page
Reference and Administrative Details	]
Trustees’ Report	2-3
Independent Examiner's Report to the Trustees	4
Receipts and Payments Account	5
Statement ofBalances	6
NotestotheFinancialStatements	7

The Church in Edinburgh

Reference and Administrative Details

Trustees

Address

Independent Examiner

Azets Audit Services Titanium | Kings Inch Place Renfrew PA4 8WF

Bankers

Bank of Scotland Plc. Teviot House 41 South Gyle Crescent Edinburgh EH12 9DR Scottish Charity No.

S$C050488

Page |

The Church in Edinburgh

Trustees' Report for the year ended 6 April 2025

The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 6 April 2025.

Governing Document

The Church in Edinburgh was registered as a Scottish Charitable Incorporated Organization on 22 September 2020, with charity number SC050488, and its governing document is the Constitution of the Church in Edinburgh.

Objectives and Activities

The Objectives and Activities of the Church in Edinburgh is to advance the Christian faith in accordance with the Statement of Faith as set out in our constitution, and we do this by conducting Bible study for the local community, holding Bible seminars, distributing free Bibles to the community, and reaching out to the community to meet their spiritual needs.

Achievements and Performance

The main achievements ofthe[charity][in][the] year were[as][follows:-]

Conducted Winter and Summer trainings
Weekly coordination to care for university student
Weekly prayer meeting on Tuesdays
Coordination for children and young people meetings
Conducted weekly bible study Thursday nights
Weekly meeting on Sunday morning for children and adults
Monthly blending meetings
Community outreach with the distribution of the Free Study New Testament Bibles and gospel tracts

Administrative Structure

The Trustees are responsible for the administrative affairs of the charity.

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The Church in Edinburgh

Trustees' Report for the year ended 6 April 2025

Financial Review

The charity had total receipts in the year of £8,887 (year ended 6 April 2024: £8,358) and total payments of £7,160 (ycar ended 6 April 2024: £11,335), leaving net receipts of £1,727 (year ended 6 April 2024: net payments of £2,977). The bank balance as of6 April 2025 is £11,942 (2024: £10,215), comprising unrestricted funds of £11,857 (2024: £10,130) and restricted funds of £85 (2024: £85).

Trustees

The Trustees who served during the period and to the date of this report were as follows:-

Appointment of Trustees

New Trustees are appointed as and when required by the Charity's needs. Appointment is through a process of strict criteria that has been agreed upon by the current Trustees. No set time limit of service is agreed for Trustees though the Trustees review their involvement annually.

Reserves Policy

The level of reserves held is shown in the Statement of Balances on page 6. The Trustees are satisfied with the level of reserves held, taking into account the need to ensure sufficient funds are available to allow flexibility in responding to needs.

Statement on Risk

The Trustees have examined the major risks which the charity faces and established appropriate systems to mitigate those risks. They are reviewed regularly.

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On behalf of the Trustees:
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Dated:

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2% December 2OAXS
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Page 3

The Church in Edinburgh

Independent Examiner’s Report to the Trusteesfor the year ended 6 April 2025

I report on the financial statements of the charity for the year ended 6 April 2025 which are set out on pages 5 to 7.

Respective Responsibilities of Trustees and Independent Examiner

The Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeks explanations from the Trustees concerning any 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 financial statements.

Independent Examiner's Statement

In the course of my examination, no matter has come to my attention:

e which gives me reasonable cause to believe that in any material respect the requirements:
s to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
s# to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.

have not been met, or

e to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Date: 23 December 2025

Page 4

The Church in Edinburgh

Receipts and Payments Account for the year ended 6 April 2025

					Year ended	Year ended
					6 April	6 April
		Unrestricted	Restricted		2025	2024
		Funds	Funds		Total	Total
	Notes	£	£		£	£
Receipts
Donations		8,887		-	8,887	7,958
Retreat		-		-	-	400
Total receipts		8,887		-	8,887	8,358
Payments
Payments directly relating to
charitable activities	1	4,205		.	4,205	5,359
Grants and donations	2	2,115		.	2,115	5,100
Other	3	840		-	840	876
Total payments		7,160		-	7,160	11,335
Excess of receipts over
payments/(paymentsoverreceipts)		1,727		-	1,727	(2,977)

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The Church in Edinburgh

Receipts and Payments Account for the year ended 6 April 2025

				2025	2024
Cash at bank and in hand				£	£
Balance at 7 April 2024				10,215	13,192
Excess ofreceipts over payments/(payments over
receipts) in the year				1,727	(2,977)
Balance at 6 April 2025				11,942	10,215
				2025	2024
Fund balances	General	Restricted		Total	Total
	£	£		£	£
At 7 April 2024	10,130		85	10,215	13,192
Receipts	8,887		.	8,887	8,358
Payments	(7,160)		.	(7,160)	(11,335)
Transfer		-	.	-	-
At6Apnil2025	11,857		85	11,942	10,215

Other Assets

Nothing to note.

Liabilities

Independent examination fees for the year total £882 including VAT (2024: £840 including VAT).

Trustees' Remuneration and Expenses

The Trustees received neither remuneration for tasks performed nor reimbursement for expenses incurred travelling to and from trustee meetings during the period.

Basis of Accounting

The financial statements have been prepared on a receipts and payments basis.

Analysis of Funds:

General Fund

The General Fund encompasses income and expenditure received for the general purpose use of the charity without further specified purpose.

Restricted Fund

Restricted Funds comprise £85 for the building fund.

On behalf of the Trustees:

Date:

2% December 2OAS

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Page 6

The Church in Edinburgh Receipts and Payments Account for the year ended 6 April 2025

1. Payments relating to charitable activities

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||||||||| |---|---|---|---|---|---|---|---| |Year|ended|Year|ended| |6|April|6|April| |2025|2024| |General|Restricted|Total|Total| |£|£|£|£| |Leaflet|Printing|319|-|319|237| |Room|Hire|1,559|-|1,559|307| |University|Training|505|-|505|300| |Travel|116|-|116|2,562| |Conference|costs|516|-|516|435| |Issue|of free|bibles|500|500|-| |Outing|costs|690|.|690|1,518| |Total|4,205|-|4,205|5,359| |2.|Grants|and|donations| |The|Church|in|London|400|-|400|2,100| |Amana|Trust|-|-|-|2,000| |Church|member|1775|-|W715|1,000| |21S|-|2,115|5.100| |3.|Other expenditure expenditure| |Independent|Examiner's|fee|840|:|876|876|

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Other expenditure expenditure

4. Comparative Receipts and Payments Account

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Year ended
6 April
Unrestricted Restricted 2024
Funds Funds Total
Notes £ £ £
Receipts
Donation from unincorporated charity - . -
Donations 7,873 85 7,958
Retreat 400 - 400
Total receipts 8,273 85 8,358
Payments
Payments directly relating to charitable 1 5,359 - 5,359
Grants and donations 2 5,100 - 5,100
Other 3 876 - 876
Total payments 11,335 - 11,335
Excess of receipts over payments/(payments over receipts) (3,062) 85 (2,977)
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