YOKER EVANGELICAL CHURCH SCIO
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
REGISTERED CHARITY NUMBER: SC052428
(Previously Yoker Evangelical Church SC001118)

YOKER EVANGELICAL CHURCH SCIO
CONTENTS
Page
Eldership and Professional Advisers
Eldership Report
2to5
Independent Examiners, Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
9t015

YOKER EVANGELICAL CHURCH SCIO
ELDERSHIP AND PROFESSIONAL ADVISERS
(resigned 29 May 2024)
(resigned 2g May 2024)
(appointed 29 May 2024)
(resigned 28 February 2025)
ESTABLISHED
22nd March 2023
REGISTERED CHARITf NUMBER
SC052428
ADDRESS
BANKERS
CAF Bank Ltd.
PO Box 289
Kings Hill
West Malling
Kent
ME19 4TA
INDEPENDENT EXAMINER
Nelson Gilmour Smith
Mercantile Chambers
53 Bolhwell Street
Glasgow
G2 6TB

YOKER EVANGELICAL CHURCH SCIO
ELDERSHIP REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report for the year ended 31 March 2025. The charity
previously operated as an unincorporated organization under the name of Yoker
Evangelical Trust {OSCR charity number (SC001118). The charity has adopted
merger aco)unting a8 of1 April 2024 to produce merged accounts for the period
ended 31 March 2025.
OBJECTIVES AND ORGANISATIONAL STRUCTURE
The objects of the Church are the preaching and teaching of the Gospel and the
Scriptures to old and young, and of the doctrines of the church.
At the Annual General Meeting of the Church th8 membership elect or re-elect a
Pastor, Elders and Deacons. With regard to the Offi￿ of Pastor, re-elaction will be
assumed, without any formal decision to that effect, unle55 the members or the seNing
Pastor give notice of their unwillingness to support re-election, for whatever reason,
and such notice shall be given at least six months previously at a meeting of the
Church. In the case of the other elders, they are elected for a three year term.
The Elders take all decisions concerning the Church. Day to day pastoral care is
delegated to the Pastor, Greig Ferguson. The existing elders are responsible for the
induction and training of new elders.
LEGAL AND ADMINISTRATION DETAILS
Yoker Evangelical Church SCIO was incorporated on 22 March 2023 (Yoker
Evangelical Church, SC052428) and is governed by this Constitution. The SCIO took
over the assets of Yoker Evangelical Church (SC001118) as of 1 April 2024.
The OffiGe holders set out below have held Offi￿ during the whole of the period from
1 April 2024 to the date of this report unless otherwise stated.
REVIEW OF FINANCIAL POSITION
The ChurGh had a deficit of £1,031 for the year (2024". surplus £342,744) and this has
been transferred to reserves. The Church spent £508,904 on the renovation of the
church in the year which has been capitalised. This was funded frorn reserves.
The principal Sour￿ of funding is donations (including legacies)
Both the level of activty and the year end financial position were satisfactory.

YOKER EVANGELICAL CHURCH SCIO
ELDERSHIP REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS
In this past year we have continued to grow together. The year was dominated by
our building renovation. We were very thankful to be able to move our worship
SeNi￿S to Clyde Court Care Home. Meeting there enabled us to continue
worshipping together and to serve the residents of the care hotne. We were also
very thankful for th8 money that God provided to make the renovation possible. We
have fixed a variety of building issues. leaks, rot, structural, as well as modernising
the appearance. We are also delighted that we were able to add another kids work
room and to double the capacity of our auditorium. We returned to the building in
October and have enjoyed settling back in.
Though our building is important, we remember that our focus remains to love and
serve our community and one another as we grow together with Jesus. We meet on
Sundays to Worship God and to be challenged and encouraged by the Bible. Our
other midweek ministries continue to help Christians to grow in their relationship with
God, as well as to prodaim the good news of Jesus to those who do not yet follow
him.
Below our ministries are grouped into two categories.
Church Disci
leshi
Ministries:
Sunday Morning Worship servi￿ wrth Sunday School for thildren
Sunday 5pm Service wrth meal togelher aftemards.
Midweek Meeting - This is either a Prayer meets.ng or a Visiting Speaker.
Annual Conference.
We continue to encourage more informal discipleship. Encouraging people to meet
with friends to study the Bible and pray.
Communit focused rninistrie8
As a church we want to tell people about Jesus at the same time as being a positive
presence in the community. The ministries with thi5 focus are:
Café Emmaus
The Women's Meeting
Church Youth
A Toddler Group called 'Noah's Ark,.
School Chaplaincy - KnightswocKI Secondary and Clyde Primary
All of this we do for the Glory of God and for the good of Yoker and the World.

YOKER EVANGELICAL CHURCH SCIO
ELDERSHIP REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ELDERSHIP RESPONSIBILITIES FOR THE ACCOUNTS
The Eldership are required to prepaie accounts for each financial year which give a
true and fair view of the state of affairs of the Church and of the surplus or deficit of
the Church for that year. In preparing the accounts, the Eldership are required to:
Select suitable accounting policies and apply these consistently.,
Make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to
any material departures disclosed and explained in the accounts" and
Prepare accounts on the going concern basis unless rt is inappropriate to
presume that the Church will continue to operate.
The Eldership are responsible for keeping proper accounting records which disclose
with reasonable accuracy at any time the financial position of the Church and to enable
them to ensure that the accounts comply with the Charities and Trustee Investment
(Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They
are also responsible for safe-guarding the assets of the Church and hen￿ for taking
reasonable steps for the prevention and detection of fraud and other irregularities
RISK MANAGEMENT
The Eldership has assessed the major risks to which the Charity is exposed, in
particular those related to the operations and fInan￿S of the Church and are satisfied
that systems are in place to mitigale our exposure to the major risks.
INVESTMENT POLICY
The Eldership has considered the most appropriate policy for investing funds and has
found that an interest bearing deposit account gives the level of security and flexibility
that the charity currently requires.
RESERVES POLICY
The Eldership has established a policy whereby the surplus on the General Account,
the Missionary Account and the Special Purposes Account should be disbursed each
year. The decision as to how the funds should be disbursed is taken at the Annual
General Meeting. The Eldership believes that they have sufficient regular income to
support the core activities of the Church. Monies received in excess of Ihis allow the
Church to support missionary work throughout the world.
The free reserves (excluding amounts invested in fixed assets and those designated
for other putposes) of the Charity amount to £22,268 (2024: £32,822).

YOKER EVANGELICAL CHURCH SCIO
ELDERSHIP REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER
Andrew B Wilson CA was appointed as Independent Examiner for the ensuing year.
Approved by the Eldership on 18 December 2025 and signed on their behalf by=

YOKER EVANGELICAL CHURCH SCIO
INDEPENDENT EXAMINERS, REPORT TO THE ELDERS
YEAR ENDED 31 MARCH 2025
I report on the financial statements of the charity for the year ended 31 March 2025 which
are sel out on pages 7 to 15.
Respectlve responslbllltles of elders and examiner
The charitls elders are responsible for the preparation of Ihe financial slatemenls in
a￿ordanCe with the terms of the Charities and Trustee Investment (Scotland) Act 2005
and the Charities Accounts (Scotland) Regulations 2006. The charity's elders 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 lo state whether particular matters have come to rny attention.
Ba818 of Independent examiner's statoment
My examination is carried out in accordance with Regulation 11 of thè Charlties Accounts
(Scotland) Regulations 2006. An examination includes a review of the accounting reGords
kept by the charity and a comparison of Ihe financial slatements presented with those
records. It also includes consideration of any unusual items or disclosures in the financial
statements, and seeks explanations from the elders concerning any such matters. Tha
procedures undertaken do not provide all the evidence that would be required in an audil,
and consequently I do not express an audit opinion on the view given by Ihe financial
statements.
Independent examlnevs statement
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause lo believe that in any material aspecl th8
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 accounls which accord with the accounting records and comply with
Regulation 8 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 financial stalements to be reached.
Independent Examiner
Nelson Gilrnour Smith
53 Bolhwell Street
Glasgow. G2 6TB
19 December 2025

YOKER EVANGELICAL CHURCH SCIO
statement of Financial Activities
For the year ended 31 March 2025
2025
Total
Funds
2024
Total
Funds
Unrestricted Funds
General Other funds
Restricted
Funds
Note
Income and Expendlture
Income and endowments from:
Donations
Legacies
Interest
other
Total incoming resourcas
71,311
29,698
101,009
72,139
363,280
5,744
3,415
3,415
71,311
33,113
104,424 441,163
Expenditura on..
Charitable activities
Direct charitable activity
Support costs
Total resources expended
23,323
1,044
24,367
81,088
104,411
97,399
1,044
1,020
105,455 98,419
81,088
Net incomlngl(outgolng) resources
for year
Net transfers between funds
Net movement in funds
46,944
(47,975)
{57,498) 57,498
(10,554)
9,523
{1,031) 342,744
(1,031) 342,744
Fund balances brought forward
at beglnnlng of year
32,822 664,294
697,116 354,372
Fund balances carrled forward
at end of year
22,268 673,817
696,085 697,118

YOKER EVANGELICAL CHURCH SCIO
Balance Sheet
As at 31 March 2025
Note
2025
2024
Flxed 888ets
672,691
184,314
Current assets
Debtors
Cash at bank and in hand
14,252
11,206
25,458
10,619
503,430
514,049
Creditors due < 1Year
Creditors
2,064
1,247
Net current assets
23,394
512,802
Net assets
696,085
697,116
FINANCED BY'.-
Unrestrlcted Fund
Other Funds
Fixed Asset
- Other
General Fund
10
10
672,691
1.126
22,268
184,314
479,980
32,822
696,085
697,116
Restricted Funds
New Building Fund
896,085
897,116
Approved by the Eldership on 18 December 2025 and signed on their behalf by

YOKER EVANGELICAL CHURCH SCIO
Notes to the Accounts
Year ended 31 MarGh 2025
General infomiation
The charity is an uninco￿Oratad organi88tion for public benefit registered a8 8
charity in Scotl8nd. The address of charty is
Statement of Compliance
The financlal statements have been prepared In Complian￿ wth FRS 102, 'The
Financial Re￿)rtIng Standard applicable in the UK and the Republic of Ireland
the Statemenl of Recommended Practi￿ applicable to charities preparing thair
accounts in accordance with the Financial Reporting Standard applicable In the
UK and the Republic of Ireland (FRS 102)(Charities SORP (FRS102)) and the
Charities and Trustee Investment (Scotland) Act 2005 and the Charities
Accounts (Scotland) Regulations 2006 (as amended).
Merger Accountvng
The charity previously operated as an unincorporated organization urKJer the name of Yoker
Evangelical Trusl {OSCR charity number (SC001118}. The charity has adopted merger
accounting as of 1 April 2024 to produce morged accounts for the period ended 31 March 2025.
Accountlng Pollcles
(a) Going concern
There are no material uncertainties about the charity's ability to continu8.
{b) Disclosure exemptions
The enlity Satisfies the criteria of being a qualifying enlity as defined in FRS 102.
No cash flow ststemenl has been presented for the charity
(c) Judgements and key sources of estimation uncertsinty
The preparation of the financlal statements requires management to make
Judgements, estimates and assumptions that affect the amounts reported.
estimates and judgements are continually reviewed and are based on experien
and other factors, Iwluding expectations of future events that are belleved to be
reasonable under the circumstances.
(d) Incoming resources
AJI incorning reSOur￿S are included in the statement of financial activities ￿ffien
entitlement has passed to the charity,. it is probable that the economic benefrts
8ssociated with the transaction will flow to the charity and the amount can readily
be measured.
(e) ReSoUr￿S expended
Expendilure is recognised on an accruals basis as a liability is incurred.
Expenditure includes any VAT which cannot be fully recovered, and is classified under
headings of the staternenl of finanGial aGtivities to which il relates..
expenditure on raising funds includ@s all inv8strM8rit management costs.
8xpenditure on charitable activities includes all costs incurred by a charity in
undertaking aclivities that further its Charitable aims for the benefit of its beneficiaries,
including Ihose 8UPPOrt costs relating to governance of the charity apportioned to
charitable activities. Govemance costs cornprise the independent examination,
legal advice for Trustees, costs asstxiated with constitutional and statutory
requirements and strategic management throughout the year.

10
YOKER EVANGELICAL CHURCH SCIO
Notes to tho Accounts (Continuod)
Year ended 31 March 2025
Accounting Policies (continued)
(fj Fund Accounting
Unrestricted funds are avai18ble for use at the discretion of the trustees in furtheran￿ of
the general objectives of the charity.
Deslgnated funds are unrestricted funds eÉrmarked by the trustees for partlcular future
project Dr commitmenl.
Restricted funds are subjected to restrlctlons on thalr expenditure imposed by the donor
or through the terms of an appeal.
(g) Fixed Assets
Bulldlngs constructed on leasehold land 8re included at cost and deprec18ted over the shorter
of 50 years and the rernaining life of the lease. Historical￿ equiprnent and furnlture have
been written off to the Income and expendllure account In the year of acquisition, In future
all additlons over £1,000 wlll be capitalised.
(h) Depreciation
Depreciation is calculated to writ8 off the cost less estimated residual value of fixed assets
on a straight-line basis over their estimaled useful lives. Depreciation has been charged as
follows:
Leasehold Bullding
20
Furniture & fittings
20%
(i) Pension costs
The charrty provides for a defined contribution pension scheme for employees. The assets
cf the scheme are held separately from those of the charity. The annual contributions
payable are charged to the Statement of Financial Activity.
Direct Charitsble Actlvlty Expendlture Includes:
2025
2024
(All expenditure relales to one activity)
Gifts (See note 12)
Speakers & Singers
Eldership remuneration
Pastor's salary
Pastor's pension
Pastorfs Assistanfs salary
Pastorts Assistant's pension
Adminislratorfs salary
Employers Nl
Electricity
Repairs
DepreciatwJn
13,145
1,046
12,728
2,743
35,222
1,057
35,045
1,01
9,105
273
6,997
8,021
1,815
5,434
16,253
5,980
312
5,596
The average number of employees during th8 Y8ar was 2 (2024., 2.5).
No ernployee received rernuneration of more than £60.000.
Members of the Eldership do not receive rernuneration for seNices rendered as Elders.
Remuneratlon 18 paid to the Pastor, Pastor's Assistant, Administrator and members of the Eldership
foi pastoral and administrative serVI￿S provided (see above).

YOKER EVANGELICAL CHURCH SCIO
Notes to the Accounts (Continued)
Year and8d 31 March 2025
2025
2024
Support costs
Independent examination fee
Accountancy fee
1,044
1,020
Fixed Assets
Leasehold buildings
New Building/
Extension
Furniture &
Fittings
Renovation
Total
Cost
As at 1 April 2023
Additions
As at 31 March 2024
279,815
23,946
485,159
509,105
2,593
23,745
26,338
306,354
508,904
815,258
279,815
Depreciation
As at 1 April 2023
Charge for year
As at 31 March 2024
119,447
5,596
125,043
2,593
4,749
7,342
122,040
20,527
142,567
10,182
10.182
Net book value at 31 March 2024
154,772
498,923
18,996
672,691
Net book value at 31 March 2023
160,368
23,946
184,314
Debtors
2025
2024
Amounts due within one year.,
Income Tax ReTrivable
14,252
10,619
Creditors
Amounts due within one year:
Independent examination fee
Pension
2,064
1,020
227
2,064

12
YOKER EVANGELICAL CHURCH SCIO
Notes to the Accounts (Continued)
Year ended 31 March 2025
Rostricted funds
2025
Balan￿ @
31 Mar 2024
Balance @
31 Mar 2025
Income Expenditure
Transfers
New Building fund
2025
Balance @
31 Mar 2024
Balance @
31 Mar 2025
Income Expenditure
Transfers
New Building fund
10. Unrestricted funds
2025
Balance @
31 Mar 2024
Balance @
31 Mar 2025
Income Expenditure
Transfers
Fixed Asset funds
Extension
New Building
Renovation
Fixtures & Fittings
20,544
139,824
23,946
(1,712)
(3,884)
(10,182)
4,74g
<20,527}
18,832
135,940
498,923
18,996
672,691
485,159
23,745
508,904
184,314
other funds
McGregor Trust
Building maintenance
Special purposes
Missionary
Media Ministry
Prizes
Social functions
Sunday School project
Miss Gibson Bequest
Salary
Inland revenue
Unused legacy
Renovation Fund
Children's Mission
Women's meeting
Sunday School
Special projects
Café Emmaus
Noah's Ark
459
13,539
459
218
210
583
370
3,609
(543)
(471)
(12,147)
113,361)
311
8,538
130
130
20
1,365
32
{118)
{1,549)
98
184
32
(38,448)
(5,852)
38,448
5,625
(3,415)
(487.518)
227
3,415
21.893
465,625
867
167
(856)
(90)
(111
77
505
287
33,113
71,311
104,424
(400)
(87}
60,561
(24,367)
(105,455)
(105)
<200)
451,406}
(57,498
479,980
32,822
697,
1,126
22,268
96.08
General Fund

13
YOKER EVANGELICAL CHURCH SCIO
Notes to the Accounts (Continued)
Year ended 31 March 2025
10. Unrestricted funds
2024
Balance @
31 Mar 2023
Balance @
31 Mar 2024
Income Expenditure
Transfers
Fixed Asset funds
Extension
New Building
Renovation
22,256
143,708
(1,712}
{3,884)
20,544
139,824
23,946
184,314
23.946
23,946
165,964
(5,596)
Other funds
McGregor Trust
Building maintenance
Special purposes
Missionary
Media Ministry
Prizes
Social functions
Sunday School project
Miss Gibson B8quest
Salary
Inland revenue
Unused legacy
Renovation Fund
Children's Mission
Women's meeting
Sunday School
Special projects
Café Emmaus
Noah's Ark
459
13,731
459
13.539
120
734
2,945
{3121
{818)
(11,529)
(23)
(201)
(2,520>
8,584
147
130
70
6,099
225
131
{3,579)
(225)
267
(41,270)
(10,928)
41,003
11,155
(369,024)
373,818
227
369,024
915
90,892
465.625
1,439
188
(1,370)
(412)
(69)
224
(15,000)
(45)
131)
46,926
70.872
15,000
519
315
120,496
382,599
67.912
58,564
354,372 Trrr3
(474}
184
<70,041)
22.782)
(98,419
479,980
32,822
697,116
G8ner81 Fund
The Fixed Asset Funds were set up to allocate within reseNes an amount equal to the net book value of
charitys fixed assets as in the opinion of the elders these are non distributable.

14
YOKER EVANGELICAL CHURCH SCIO
Notes to the Accounts {Continued)
Year ended 31 March 2025
11 Analysls of Net Assets Between Funds
2025
Net
Current
Assets
Fixed
Assets
Current
Liabilities
Total
2025
Unrestricted- General
Other Funds
23,324
1,126
(2,064)
21,260
678,091
676,965
Restricted
2024
Net
Current
Assets
Fixed
Assets
Current
Liabilities
Total
2024
Unrestricted- General
Other Funds
34,069
479,980
{1,247)
32,822
664,294
184,314
Restricted
4,049
(1,247)
697,11
12 Gifts
During the year the following gifts were made:
2025
Gen8ral Account
Flowers
West of Scotland Gospel Partnership
207
100
Special Purpose AcGount
Gift for B Blair Retiral
Clyde Court Care Home Gift
Baptismal Gifts
Gifl to the Paterson Family
107
273
31
60
Missionary Account
Christian InstitLrte
Child Evangelism Fellowship
Christian Aid
Glasgow Cty Mission
Glasgow Northwest Foodbank
Hope Church Aviemore
Hope for Glasgow
Mercy Ships Uk
OMF- M & J Paterson
Open Air Mission
Slavic Gospel Mission
Torch Trust
UFM
YFC - Miss S Blair Support
100
100
100
1,056
550
2,000
1,041
700
3,300
100
100
700
100
2,200
Prizes
Christmas Party Gifts
118
Total clf
13,043

15
YOKER EVANGELICAL CHURCH SCIO
Notes to the Accounts {Continued)
Year ended 31 March 2025
12 Glfts (continued)
During the year the following gifts were made:
2025
Total blf
13,043
Women's M￿tIng
Gifts
61
Noah's Ark Baby & Toddler Group
Christmas Gifts
40
44