Independent Examiner’s Report to the Trustees of
CHAPEL of HIS GLORY (CHG)
I report on the accounts of the charity for the year ended 31[st] May 2025 which are set out on pages 1 to 3.
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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 has been performed in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 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 accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention,
-
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
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
==> picture [541 x 117] intentionally omitted <==
Date: 9th November 2025.
| APPENDIX 2 #VALUE! |
CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | CHAPEL of HIS GLORY (CHG) | SC050967 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
GLASGOW |
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| CHG REFUGEES’ EMPOWERMENT & ENGAGEMENT MISSION(CREEM) SC050967 | ||||||||||||
| Receipts and Payments Accounts | ||||||||||||
| For the period from |
Period sta | rt date | Period | end date | ||||||||
| 01 | JUNE | 2024 | to | 31 | MA | Y | 2025 | |||||
| Section A Statement of receipts and payments | ||||||||||||
| A1 Receipts | Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ - - - - - - |
Permanent endowment funds to nearest £ |
Total funds current period to nearest £ |
Total funds last period to nearest £ |
||||||
| Donations | 1,700 | - | 1,700 | 786 | ||||||||
| Legacies | - | - | ||||||||||
| Grants | 4,500 | 400 | 4,900 | 24,608 | ||||||||
| CommunityBursary | - | 500 | ||||||||||
| Receipts from fundraisingactivities | - | - | ||||||||||
| Gross tradingreceipts | - | - | ||||||||||
| Income from investments other than land and buildings |
- | - | ||||||||||
| Rents from land & buildings | - | - | ||||||||||
| Gross receipts from other charitable activities |
- | - | ||||||||||
| others -Refunds | 277 6,477 |
400 | 277 | 315 | ||||||||
| A1 Sub total | - | 6,877 | 26,208 | |||||||||
| A2 Receipts from asset & investment sales |
- | |||||||||||
| Proceeds from sale of fixed assets | - | |||||||||||
| Proceeds from sale of investments | - | - | - | |||||||||
| A2 Sub total | - | - | - | |||||||||
| Total receipts A3 Payments |
||||||||||||
| 6,477 | 400 | - | - | 6,877 | 26,208 | |||||||
| Expenses for fundraising activities | - | - | - | |||||||||
| Office Administartion | 69 | 69 | 56 | |||||||||
| Investment management costs | - | - | ||||||||||
| Payments relating directly to charitable activities (Breakdown in additional notes 1) |
**17,831 ** |
**17,831 ** | **13,952 ** | |||||||||
Grants and donations |
- | - | ||||||||||
| Governance costs: | - | - | ||||||||||
| Audit / independent examination | 300 | 300 | 350 | |||||||||
| Preparation of annual accounts | 250 | 250 | - | |||||||||
| Legal costs | 1,200 | 1,200 | 900 | |||||||||
| Other | 19,650 |
- | - | - | ||||||||
| **A3 Sub total ** | - | 19,650 | 15,258 | |||||||||
| A4 Payments relating to asset and investment movements |
- 0.21 | |||||||||||
| Purchases of fixed assets | - | |||||||||||
| Purchase of investments | - | |||||||||||
| **A4 Sub total ** | - | - | - | - | - | - | ||||||
| Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
||||||||||||
| 19,650 | - | - | - | 19,650 | 15,258 | |||||||
| 13,174) ( |
400 | - | - | 12,774) ( |
10,950 | |||||||
| - | ||||||||||||
| - | ||||||||||||
| 13,174) ( |
400 | - | - | 12,774) ( |
10,950 |
APPENDIX 2
GLASGOW
SC050967
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Investments B3 Other assets B5 Contingent liabilities B4 Liabilities |
Details | Unrestricted funds to nearest £ 15,816 12,774) ( 42) ( |
Restricted funds to nearest £ 37,508 400) ( |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | 53,324 | 42,373 | ||||||
| Surplus / (deficit) shown on receipts and payments account |
13,174) ( |
10,950 | ||||||
| Unreconciled immaterial balance | 42) ( |
|||||||
| - | ||||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
3,000 | 37,108 | - | - | 40,108 | 53,323 | ||
| 400 | - 800 | - | - asset belongs |
- 400 | 0 | |||
| Fund to which | Market valuation to nearest £ |
Last year to nearest £ |
||||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
- | - |
|||
| Current value (if available) to nearest £ |
Last year to nearest £ |
|||||||
| Details | Total Fund to which l |
- | - |
- |
||||
| iability relates | Amount due to nearest £ |
Last year to nearest £ |
||||||
| Details | Fund to which l | Total iability relates |
- | - | ||||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
|||||||
| Signature* | Print Name | Total | - | - |
||||
| Date of approval | ||||||||
| 02 November 2025 | ||||||||
| 02 November 2025 | ||||||||
Report to OSCR -CREEM 2024-2025(1) / Statement of balances
December 2007
1
APPENDIX 2
GLASGOW
SC050967
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | ||||||
|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
| CHS US via GALA-legal fees(immigration) | - | 761 | ||||
| Donations | 1,200 | 1,200 | 25 | |||
| Castlemilk C. Church Bus fares for learners | 500 | 500 | ||||
| Total | 1,700 | - | - | - | 1,700 | 786 |
| - | - | - | - | - | - |
2 Grants
| 2 Grants | |||||
|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||
| SRC | - | 408 | |||
| Localgiving | - | 500 | |||
| Faithful Welcome | 500 | 500 | 500 | ||
| Benefact Grant for Bellshill Outreach | - | 10,200 | |||
| SCVO 2nd yr grant disbursement | - | 8,000 | |||
| Deo Gloria Foundation | - | 2,000 | |||
| Robertson Trust (Cost-of-living extra) | - | 500 | |||
| Allied & Clinical | - | 1,250 | |||
| Allied & Clinical | - | 1,250 | |||
| Albert Hunt Charitable Trust | 4,000 | 4,000 | - | ||
| Digit | 400 | 400 | - | ||
| - | - | ||||
| - | - | ||||
| Total | 4,900 | - | 4,900 | 24,608 | |
| reference | reference | - | reference |
3 Gross receipts from other charitable activities
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
|---|---|---|---|---|---|---|
| Ross & Lidell(CommunityBursary) | - | 500 | ||||
| Other - Refund | - | 315 | ||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | - | - | - | - | - | 815 |
| - | - | - | - | - | reference error |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
|---|---|---|---|---|---|---|
| Office accomodation-Rental | 6,264 | 6,264 | 3,411 | |||
| Outreach cost | - | 935 | ||||
| Project/Charitable activities | 209 | 209 | 1,994 | |||
| Licensing& Permit | - | 536 | ||||
| Printing, postages,stationary& materials | 64 | 64 | 187 | |||
| Professional fees-Payroll and HMRC | - | 375 | ||||
| Staff Salary | 8,523 | 8,523 | 5,198 | |||
| Telephone | - | - | 717 | |||
| Travel expenses | 626 | 626 | 599 | |||
| Electricity | 297 | 297 | ||||
| HardshipSupport | 50 | 50 | ||||
| Insurance | 508 | 508 | ||||
| Internet | 114 | 114 | ||||
| Media | 719 | 719 | ||||
| Repairs | 298 | 298 | ||||
| Website | 160 | 160 | ||||
| Total | 17,831 | - | - | - | 17,831 | 13,951 |
| - | - |
Report to OSCR -CREEM 2024-2025(1)Additional notes (1)
December 2007
APPENDIX 2
SC050967
Additional analysis (2)
5 Breakdown of unrestricted funds
| 5 Breakdown of unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| Receipts | Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|
| Donations | 1,700 | 1,700 | 786 | ||||
| Legacies | - | - | |||||
| Grants | 4,500 | 400 | 4,900 | 3,500 | |||
| CommunityBursary | - | 500 | |||||
| Receiptsfrom fundraising activities | - | ||||||
| Refunds | 277 | 277 | |||||
| buildings | - | ||||||
| Rentsfrom land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
6,477 | 400 | - | - | 6,877 | 4,786 | |
Proceedsfromsale of fixed assets |
- | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| 6,477 | 400 | - | - | 6,877 | 4,786 | ||
| Expenses for fundraisingactivities | - | ||||||
| Office Administration | 69 | 69 | 56 | ||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | 17,831 | 17,831 | 444 | ||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | 300 | 300 | 350 | ||||
| Preparation of annual accounts | 250 | 250 | |||||
| Legal costs | 1,200 | 1,200 | 800 | ||||
| Others | - | ||||||
| Sub total Payments relating to asset and investment movements |
19,650 | - | - | - | 19,650 | 1,650 | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| 19,650 | - | - | - | 19,650 | 1,650 | ||
| - | |||||||
| 13,174) ( |
400 | - | - | 12,774) ( |
3,135 | ||
| - | |||||||
| 13,174) ( |
400 | - | - | 12,774) ( |
3,135 |
Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the management committee in furtherance of the objects of the charity. The management committee maintain a single unrestricted fund for the day-to-day running of the church. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity/church received donations of £1,700 towards their daily activities and did not engaged in any fundraising events.
Report to OSCR -CREEM 2024-2025(1)Additional notes (2)
December 2007
APPENDIX 2
SC050967
GLASGOW
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | ||||||
|---|---|---|---|---|---|---|
| Receipts | Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations | - | |||||
| Legacies | - | |||||
| Grants | 400 | 400 | ||||
| Receiptsfrom fundraising activities | - | |||||
| Gross tradingreceipts | - | |||||
| Incomefrom investments otherthan land and buildings | - | |||||
| Rentsfrom land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | 400 | - | - | 400 | - |
| - | ||||||
Proceedsfromsale of fixed assets |
- | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | 400 | - | - | 400 | - | |
| - | ||||||
| Expenses for fundraisingactivities | - | |||||
| Office Administration | - | - | 13,508 | |||
| Investment management costs | - | |||||
| Payments relatingdirectlyto charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | - | 100 | |||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | 13,608 |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | 13,608 | |
| - | ||||||
| - | 400 | - | - | 400 | 13,608) ( |
|
| - | ||||||
| - | 400 | - | - | 400 | 13,608) ( |
|
| - | ||||||
| Nature and purpose of funds | ||||||
| Restricted funds may only be used for specific purposes. | Restrictions arise | when specified by t | he donor or when fu | nds are raised for specific purposes. |
Report to OSCR -CREEM 2024-2025(1)Additional notes (3)
December 2007
APPENDIX 2
GLASGOW
SC050967
Additional analysis (4)
Analysis of receipts and payments
1 Donations
| 1 Donations | ||||||
|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
| Total | - | - | - | - | - | - |
| reference | - | - | - | reference | reference |
2 Grants
| 2 Grants | |||||
|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||
| - | - | ||||
| Total | - | - | - | - |
3 Gross receipts from other charitable activities
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
|---|---|---|---|---|---|---|
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | - | - | - | - | - | - |
| - | - | - | - | - | - |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
|---|---|---|---|---|---|---|
| Total | - | - | - | - | - | - |
| - | - |
Report to OSCR -CREEM 2024-2025(1)Additional notes (4)
December 2007