REGISTERED CHARrrY NUMBER: SC050819
Report of the Trustse8 and
Palm Church (SCIO)
Ac(x)untants Plus
Unit 1 C•Jzow Park
82 Muir Street
Hamlton
ML36

Palm Church (SCIO)
for the Year Er¥Jed 31 December 2024
Page
Re￿￿rt of the Trustee8
1 to 2
IrKlependent EX￿nn￿$ Report
Stat8ff*nt of Finant>al Acts
alance Sheet
N¢)tes to the Fknandal s1th￿ts
8 to 10
Detaibj Ststement of Financial Activitns
11

R￿)rt of the Tru*ee$
for the Year Ended 31 DeC￿ber 2024
The trtths their report with the financial statenmts of th8 charfty for the year ended
31 Eetsn*Jer 2024. Tr trustees have adopted the provrdior¢ of AccO￿tir￿j and Reporting by
chwill￿.. Statement of R￿0MMended Practice applicab￿ to chartb88 preparing their accourt8 in
accord9nce with the Finanual Re[￿'r¥j StsrvJard applH* xi the UK RerAl￿A￿ of Irelgnd
(FRS 102) (effective 1 January 2019).
OBJECTives AND ACTMTIES
Objectives and aims
The advan￿ment of relgion lty0￿h the thancemenl of the Christian fatth, lifestyle and
lucat'on. To em￿Tr)￿er communibes to l￿d dYnarn￿ traThsfDrM￿1 successfvl li￿$ throtyJh the
kYJY•W of Ihe gospd of J8sus Chrtst.
The relS8f of throuth engaL4ng In l(ul ¢r)mmunty prqects for Ihe poor, urml￿pr￿
and olhevwise in need. also Ihrouth ￿￿Mun￿e$, and tyojects In tjeveloping
nations.
The 8dvan¢emnt of ¢ltlzw$NP of C&MMiunty d8veloprn￿t through lon*tem and
restorAtlon pr0￿cts In Ind￿mYUa1 Ilves arnl eanW￿n1￿S
ACHIEVEMENT PERFORMANfE
Charftablo actlvlUo8
Throughout Ihe year the charity Pthj a number (* e￿ts such as Communty Easter fund d8y,
dlig officiatiig and Sunday RelNJiou8 cl¥Jrch serv￿88.
FUTURE PLANS
1) To acquire a bulk11￿ and utili6e it 88 a comrwnity centre.
21 To continue to provide relyous actNities in Visor6 x¥os8 &>)tland.
3) To eststdish semces ts adums and kids with autism
STRuclliR4 GOVERNANCE AND MANAGEMEKr
Gov•mlng documenl
The ch¥ity is conlroled by ils govemng d(￿Tr￿nt aTrJ o)nslltutes a Scotlish Charitab
Incorporated Organisaticn.
REFERENCE AND ACWhYI8TRATIVE CEfALS
Reglstered Charlty n￿lbor
SC050819
Prlnclpal addre88
The Paddock
17 Blaektounge Fami R(￿1
Greengar8
ML6 7TX
Trustees
P•Je 1

Re￿rt of the Trustees
for the Year Er#Jed 31 December 2024
REFERENCE AND ADMINISTRATIVE tEfALS
Independent Examiner
Accountants Plus
Chartered Ce[lif￿d Aco)unlants
Unlt 1 Cadzow Park
82 mu￿ Street
Hamilton
ML3 6W
1310512025
Approved owder of the LM)wd of tr￿leeS on ................................... .. ..
tehalf by:
arnl *ned on tts
Page 2

Independerrt Exam￿$ Report to the Trustees of
P*m Churth (SCIOI
I report a￿nts ft)rlh8 yw eThJed 31 Do(*rtw 2024 8et on pag86 four to t￿1.
Respecthie raponsibilitlm d tr￿ and èxaminer
The charitys trustees are responsitAe for the preparation of the acx>)unts in aC￿rdan￿ th the
tenns of th8 Charitie8 Trustee Invesiment (S¢xfylI￿d) Act 2CI)5 and ts Chwities Accounts
(Scotland) Regulatlons 2006 las amended}. The ckArtys trustees C￿8￿￿er that th8 audit
requiremont of Regulatlon 10{1Ma) to (c) of the Accowts Regulatio￿9 does not apply. It kg my
responsibrlty to examine the ae￿Ints as wuired under Section 44(1Xc) of the Ad a￿1 to state
ether Parti￿1￿ Matters have to rny attenkn.
Ba￿9 d th• Ind•p¢nd•nt •xamln•rf8 rewt
My examinat￿n car￿d oJt In accordance wth RwJulat*)n 11 of the Charilies A￿AUnts
(Scotland) Regulab"ons 20C*. An examination indudes a rev￿ of the accounting records kept by
the charity arKI a comparison of the accounts wesert&rf with trnse r￿rds. It also includes
conslderth'on of any unusual iiems or disck)sures in the ac£ounts, and seeking explanations from
you as trustees concémirKJ ￿Y such matters. The prorxjures ￿dertaken do not w)vide all the
evidence Ihal Y￿uld be requrad in a￿￿11. and cowuenty I do not ewess ￿ audrt Okinion on
the wew gl¥en ty the accowts.
Independent examlnefs 8tsikni•nt
In ¢c￿e¢lIon wlh my examIn8t￿, no matter has come lo ry attentkm .'
11) wfich gives me rea8¢K￿b￿ cause to beleve th8t. kn mat8ri81 r8SW tt* rwuir8ments
to k8ep aC(￿UntI￿ r￿ordS kn ￿¢￿13rTh seL#1￿ 44(1)(a) of the 2005 Aca and
Regula￿On 4 ofthe 20[￿ Acc￿nts R￿UlatIOns. and
to prepare accounts whlth 8ccord wlh the ￿￿oUntiN￿ records to comply wlth Regulab'on
8 of the 2Crt)6 ACc￿nts Regulatr'ons
hav8 not been met,. or
(21 to wh1(*, In my o￿nIOn, atten￿n shoufvj b8 drawn in order to enable a proper undwstsndng
(rf the accoLmts to be reach&l.
The Instilule of Chartered Accountants of Scotiand
Accountants Plus
Chartwed Certtfied AC(Xxm￿ts
Unit 1 Cadzow Patk
82 Muir Street
Hamlton
ML3 68J
Pag8 3

Palm Chu￿* (SCIO)
for tha Year Ended 31 Decem￿ 2024
31.1224
31.12.23
Unrestrirted Total
nds
fvnds
Notes
INCOMEAND ENDOWMENTS FROM
t)onations arKI lega￿e5
49,088
27,876
EXPENDITURE ON
Charttable a￿l¥[tieS
Charit8tAe activites
22.027
13.945
NEf INCOME
27,061
13,931
RECONCILIATION OF FUNDS
Total fvnd8 broL4ht fc4ward
55,683
41,752
TOTAL FUNDS CARRIED FORWARD
82.744
55,683
Th8 Th)t8s fomi part of tha￿ fjnantial statwnents
P4e4

pam ChurL* ISCIO)
Balance Sheet
31 D￿ember 2024
31.12.24
31.12.23
Unr8stri(aed Totsl
r*Js
funds
FIXED ASSErs
Tar¥JIb￿ assets
4.242
3.583
Debtors
Cash at bank
123
79,699
297
53,003
79.822
53,300
CREDITORS
Arnounts falling due withln one year
(1,320)
(1,2CKi)
NEf CURREpif ￿$sET8
78,502
52,100
TOTAL ASSEfs LESS CURREP
LIABILITIES
82,7M
55,683
NEf ASSErs
82,744
55,883
FUNDS
Unre8trlcted funds
82,744
55,883
TOTAL FLA4DS
82.744
55,683
Th• fimncial statements V•we tyyoved by the Board of Trustees and authorlsed for k8sue on
..1.31Q5RQ.25................. and w￿e sign&J (n its behaff by:
The nrtes fcffii part of these financlal slat8m8nts
Page 5

Palm Churth (SCIOJ
for the Year Ended 31 Dwxntw 2024
ACCOUNTING POUCIES
Bajlg of prwrlng th• finan¢lal statements
The financial Statem￿ of the d)ty. whith is a public benefft entity under FRS 102. have
been prepared In a(£ordano V￿th the Charibes SORP (FRS 102) 'A(xounting and Repciting
by Char￿eS." Statement ￿clICe ap[l￿ab￿ to charit￿$ p￿parIng their
aCr￿unts in accordance with ts FirHnoal Reportry &andard applicabl8 UK afvj
Republic of IrelarKI (FRS 101 (effethe 1 JaThJwy 2019),, Financial Re￿rtIng Standard 1
'The Finanoal Re￿rtIng Slandard aWKat4e #i the UK and Rewiltc of Ireland, ar*J the
Charilles ar¥J Tntslee Investswrt (8Kolland) Act 20J5. The finanraal slatemerts have been
prepared under the hi*KKal cost (1)nvent￿.
tnK8tees ConSK￿r thal ihere are no materlal uncert21nlles aLL)ut tlp chartys a￿'lIty to
CC￿t￿lUe as a gowig cO￿￿n nor *Jnifi•)t arèas of Ln*inty that affect carrylng
value of the assets held by the charity.
Incom•
All in&)mo li r&ogni8ed n th8 Slatement of Flnard81 Adpiitlès ￿ce th8 charty has
entitlémerrt to Ihe fvnds, rt is wobab18 I￿ the In¢ome ￿ be the ￿OUnt ¢an
be measured teliabty.
Expondlture
Llatmllles are reeognised as eXp￿rtUre 89 80Dn a8 thwe 18 8 kggl Dr CO￿truCtiV8 oblwatlon
Jmmrt#rvJ the charty to that expernjthre. rt is probable that a transfer of econom￿ benefits
11 te required in settlement and tr* ￿OUnt of th8 obligatson cw bo measured rdiably.
Expgnditure is accounted for on an accruals basis has been Cla￿￿ed undèr Ppading8
that aggregate al cost related to th6 category. costs cannot ￿ directty attritxrtad lo
partlcular hoadlngs have baon alk)ca￿l to acti¥ilie8 on a ba8B con81sknt wlth tl* uBe
of re50uice6.
Tanglbh fix•d a88•ts
Depr￿lation 16 provided at the follothj annual rates wi ordar to write off eath asset over Its
estimated useful Ilfe.
Plant aThd mxhinwy
15% c#) radu¢ing bajgnce
Taxatlon
The c*Janty is exemF* from tax on its charitth athrtles.
Fund accounllng
Unrestrioted furKls Can b8 uwj n xcordaKe wilh ts charitth o14ethes at Ihe discr*lon
of trustees.
Restricted fuTrJs can onty used for parti￿1￿ restrid&l FxKposes within obpcts of the
charity. Restricti￿5 arise by the d(￿Or or when furwjs ar8 raised for
particular restrK*ed purpos
Further explanation of the nature and purpose of oath furxj is inrjudgd ¥1 the Th)tes to the
fina￿1* statem￿ts.
Pago 6
corbtiiu8J...

Year En
24
TrUSTEES' REhWNERATION AND BENEFITS
There were no truste8s' ror1￿￿￿On or othw benefits for year ended
31 DeCeM￿r 2024 rK)r for the year erthd 31 t*(*mbw 2023.
Th8ro were no InJ8tee¥ expenses FMKI ftx tre year ended 31 De(*rtw 2024 nor for Ihe
year ènded 31 Cknber 2023.
COMPARATIVES FOR THE STATEMEIIT OF FINANCIAL ACTMTIE8
Unrestri
fvnds
INCOME AND ENDOWMEpif8 FROM
Donations legKies
27,878
EXPENDmJRe ON
Charttable actlvltle8
Charltable aclvlles
13,945
NET INCOME
13,931
RECONCILIATION OF FUNDS
Total funds tfought forward
41,752
TOTAL FUNDS CARRIED
FORWARD
55,683
continued...

Palm Church ISCIOJ
Notes to the F￿￿cial Ststements. CQDII
for the Year Endod 31 D￿eML￿ 2Q24
TANGIBLE FIXED ASSErs
ptant and
mathmiery
COST
At 1 January 2024
Additions
4,947
1,408
At 31 C￿e￿bar 21r24
6,355
DEPRECIATION
At 1 January 2024
Charge for year
1,364
749
At 31 Ckncember 2024
2.113
NET BOOK VALUE
At 31 DecAmber 2024
4,242
At 31 CbLwntw 2023
DEBTORS: APAOUNTS FALLING DUE wrrHIN ONE YEAR
31.12.24
31.12.23
123
CREDrroRS: AMOUNTS FALUNG DUE MTrIN 0￿ YEAR
31.12.24
31.12.23
Othgr Cr￿ltorS
1,320
1.200
MOVEMENT IN FLIYDS
Transfers
movement
In funds
At
31.12.24
At1.1.24
Unrestricted furKI•
Generat fund
27.810
(749)
(44,991)
4,991
38,502
4.242
40.0(KI
Building reserve fwKI
27.081
82.744
TOTAL FUNDS
55.683
27.061
82,744
PaJe 8
c£KJtinued...

P￿£bUr￿(ScIO)
to the Fnancaal Statwn¢nts. con￿
lor tha Yèar En¢ed 111)ecen*er 2024
MOVEM￿ IN FUNDS . contln(wd
Net moVe￿t In funds, lncknd￿ n the above are as folows:
In￿)mI￿ Resources Moverrnnt
resources expended
in funds
Unrestrlcted fund•
Gener81 fund
Flxed aJ8et re8
49,088
(21,278)
(749)
27.810
{749)
49,088
(22.027)
27,061
TOTAL FUNDS
49.088
(22.027)
27.061
Comparatlve• for movemert In fund•
movemènt
In funds
At
31.12.23
A11.1.23
Unrn•trl¢t•d fund•
General fijnd
41,752
13,931
55,683
TOTAL FUND8
41,752
13,931
55,683
COmparatp￿ nel moverrwrt in Iw)ds. ncbJd*J #i the above are as follws:
In(x)rning Re8OUr￿ Movement
re￿UrCeS expeTrJ*J in fwd8
Unrnstrlctod fund
General fund
27,876
(13,945)
13,931
TOTAL FUNDS
27,878
(13.945)
13,931
Page 9
I￿ntinued...

for the YRar Ended 31 2024
MOVEMENT IN FUND8 . contlnimd
A curTent 12 n￿nthS and prior yoar 12 n￿rth5 posthn is as follcws:
Transte
m17￿￿t t*iween
funds
At
31.12.24
At1.1.23
Unrostrithd fund8
General fund
Fixed asset res
Buildlng r8seNe fund
41,752
41.741
(749)
(44,9911
4,991
40.OCKJ
38,502
4.242
40,0
41,752
40.992
82,744
TOTAL FUND8
41.752
40,992
82,744
A current yèar 12 mcY)ths arKI tybr 12 Thnths cornbin8d not llKwement in
irthd￿l in the above are a$ folk)ws'.
Incoming Resources Movement
re8ourc•$ expgndwj in funds
Unrmtrlcted funth
Géneral fuThJ
Flxed a￿t reserve
76,964
(35,223)
17491
41,741
(749)
76,964
(35,972)
40,992
TOTAL FUNDS
76,964
{35.972)
40.992
RELATED PARTY DISCLOSURES
Donations totalling £17,¥20 vme recelved from IIu8tees or from compan188 of whlth
trustees are dlrectors.
In addibon, the chanty purcha*J sertts from a corrTJany (Y*red by a lJu*e for £2,500.
Page 10

D*iled Statement of Finanoal Acts￿l￿e&
31.12.24
31.12.23
INCOME AND ENCK)WMEKrs
Donallong and l•gaek•
Donatlons
Gift akl
Grarts
27,876
15,220
2,￿0
49,088
27,876
Total Incomlng re•ources
49,088
27,878
EXPENDrruRE
Charltable aclfvlt*s
Insurance
Sundrie6
261
481
283
1,678
Chiklw's equiprr*nt
Youth expen8es
Decorations
Catedng
Renl
Cbaning
Charttable donation8
Entsrtalnmènt
Advertising
Travel
IT costs
Repalrs and renthvaL8
Clothlffj costs
1,536
441
260
3.842
6.￿1
2,059
5,Y24
146
730
85
201
1,630
2.305
624
721
414
300
19,262
11.710
Support c¢￿ts
Management
Plant and machinery
Gov•rnanc• c08ts
Accountwy and bgal kns
2,016
1,603
Total re8ourcas exwdgj
22.027
13,945
Not Incryne
27.081
13.931
This page does not foTh part of the stalut(xy financial statements
Ptye 11