2025-04-05-accounts - Darnley Mill Church

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Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Scottish Charity No. SC052473

Darnley Mill Church

Trustees’ Report and Financial Statements For the year ended 5th April 2025

Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Darnle Mill Church y

Contents of the Financial for the year ended 5 April 2025

	Page
Report of the Trustees	1 – 2
Report of the Independent Examiner	3
Receipts and Payments Account	4
Statement of Balances	5
Notes to the Financial Statements	6 – 7

Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Darnley Mill Church

Report of the Trustees for the year ended 5 April 2025

The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 5 April 2025.

Bankers

Bank of Scotland plc. The Mound Edinburgh EH1 1YZ

Structure, governance and management Governing document

Darnley Mill Church is a Scottish Charitable Incorporated Organisation established on 12th April 2023 by Constitution. It is a registered Scottish Charity (No. SC052473). Before 12th April 2023 it operated as a ministry of Greenview Church (SC051209).

Trustees and Office Bearers

The church is congregational in policy and its day to day running is undertaken by the Office Bearers (the Trustees and elders) and the Leadership team. The Leadership comprises Elders and appointed leaders. The Office Bearers who served during the year and to the date of this report were as follows:

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----- Start of picture text -----
Trustees:
(Treasurer)
(Secretary)
(Chairman, Pastor)
(Elder)
Leadership Team:
Elders n
Deacons
Pastoral Team
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Recruitment and appointment of Trustees

New Trustees are nominated for appointment by the existing Trustees. In accordance with the constitution, trustees serve a maximum of three years but may be reappointed for a further term by the other trustees. Prior to their appointment, new Trustees would have served the church for some time in various roles and would be familiar with the church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities.

Objectives and activities

Objectives and aims

The aims of the church are the advancement of the Christian faith, primarily in Darnley, Nitshill and the surrounding areas of Glasgow and also throughout Scotland and the rest of the World by all means consistent with The Christian Bible and its Statement of Foundational Beliefs given in its constitution.

Achievements and performance

During the year, the congregation met regularly for public worship and carried out various activities in pursuit of the above stated aims.

The congregation continued its commitment to support local, national and international Christian mission in the collecting and giving of donations to chosen mission organisations and missionaries.

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Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Darnle Mill Church y

Report of the Trustees for the year ended 5 April 2025

Achievements and performance (cont’d)

Significant highlights, events and developments of note in the year include the following:

Weekly Youth Club for ages 11-17 years.
Weekly Children’s Art Club for ages 5 - 12 years.
Weekly Senior Citizens Group
Easter Fun Day and Christmas café for members of the local community and beyond.
Weekly Bible study and fellowship groups.
Monthly Communion Services.
5 Days summer art club for children.
Weekly involvement in two local primary schools.
Monthly assemblies taking place in 4 local schools
Christmas Card competition held in 5 local primary schools.
Accoustic Music outreach night held for the local community and beyond.
Fortnightly Bible study group moved into local sheltered housing complex for ease of access.
Pastoral care and regular visitation for those requiring support
Neighbourhood chaplaincy started to engage with and support local community.

In relation to congregational funding :

A growth in donations from church members via weekly offerings and Gift Aid donations.
Continued participation by church members in the Gift Aid scheme, a claim has yet to be made.
Special offerings for mission organisations as well as fundraising for local foodbank, Christian orphanage in Tanzania and Support for persecuted Christians overseas.

Financial review

Results for the year

The financial statements for the year are set out in pages 4 to 7. The Receipts and Payments Account on page 4 reflects a surplus of unrestricted funds of £11,958 (2024: £14,376) for the year. Total funds at 5 April 2025 amounts to £11,958 (2024: £14,376) which consists of General Fund amounting to £5,201 (2024: £8,728) and designated Funds amounting to £6,757 (2024: £5,648).

Reserves

It is the general policy of the church to hold unrestricted funds at a level equating to approximately three months of usual expenditure which would enable the ongoing work of the Church to be maintained. Based on the first three months of 2025 expenditure this would amount to £7,389 (2024: £4,047). At 5 April 2025, the cash in hand and the money held at the bank in Unrestricted Funds was £11,958 (2024: £14,376). The reserves policy was, therefore, more than satisfied.

Approved by the Trustees on 22 December 2025 and signed on their behalf by:

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Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Darnle Mill Church y

Report of the Independent Examiner to the Trustees for the year ended 5 April 2025

I report on the accounts of the Charity for the year ended 5 April 2025 which are set out on pages 4 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 (as amended). 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 (as amended). 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

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 (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)

have not been met, or

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

Innes & Partners Limited Chartered Certified Accountants

Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD

Date: 22 December 2025

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Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Darnle Mill Church y

Receipts and Payments Account for the year ended 5 April 2025

Unrestricted Funds General Designated funds funds £ 25,827 - - 61 - - 1,252 - 27,079 61	Unrestricted Funds General Designated funds funds £ 25,827 - - 61 - - 1,252 - 27,079 61	Total funds Total funds 2025 2024 £ 25,827 25,681 61 4 - 1,191 1,252 3,686
27,079		27,140 30,562
15,063 974 248 300 2,180 305 2,646 - - 4,055 400 - 1,387	- - - - - - - - - 2,000 - - - 2,000 (1,939) 3,048 1,109 5,648 6,757 (Note 5)	15,063 4,614 974 2,177 248 257 300 200 2,180 15 305 307 2,646 1,205 - 1,550 - 21 6,055 4,625 400 600 - 615 1,387 -
27,558		29,558 16,186
(479) (3,048)		(2,418) 14,376 - -
(3,527) 8,728		(2,418) 14,376 14,376 -
5,201		11,958 14,376
(Note 5)		(Note 5) (Note 5)

Page 4

Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Darnle Mill Church y

Statement of Balances as at 5 April 2025

Notes Opening balance £ 2025 (Deficit) for year £ Closing balance £ Bank and cash in hand 14,376 (2,418) 11,958 Total assets held 14,376 (2,418) 11,958 Represented by *Unrestricted Funds* General fund 5 5,201 Designated fund 5 6,757 11,958 Statement of liabilities at 5 April 2025 Independent examiners fee 300 300	Opening balance £ 2024 Surplus for year £ - 14,376	Closing balance £ 14,376
	- 14,376	14,376
		8,728 5,648
		14,376
		-
		-

The financial statements on pages 4 to 7 were approved by the Trustees on 22 December 2025 and signed on their behalf by the undernoted:

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The notes on page 4 to page 7 form part of these financial statements

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Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Darnle Mill Church y

Notes to the Financial Statements for the year ended 5 April 2025

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 (as amended).

Basis of financial statements

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

Receipts and Payments Account

For the purpose of the Receipts and Payments account as shown on page 4, funds are defined as follows:

Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.

Designated funds represent unrestricted funds which have been earmarked by the Trustees for particular purposes.

Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.

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Docusign Envelope ID: 8102BF85-F6A6-48CA-984B-CDD8D99C2327

Darnle Mill Church y

Notes to the financial statements for the year ended 5 April 2025

2. Transactions with Trustees and reimbursement of expenses

During the year, Trustees made donations of £11,865 (2024: £8,000).

No Trustees received payments or reimbursement of personal expenses during the year (2024: nil).

3. Related party transactions

There were no transactions with related parties during the year (2024: nil).

4. Donations Unrestricted Donations and grants comprise all funds paid as Mission gifts, donations and Community initiatives. fund GEM UK 1,000 MAF UK 200 Helping hands 105 Open doors 250 Ruth Young 2,500 Hillpark Chaplaincy - Echoes International - Total donations 4,055 5. Unrestricted funds Balance at 06.04.24 Receipts £ £ General fund 8,728 27,079 Designated funds Buiding fund 4,193 61 Mission fund 1,000 - Weekend away 455 - Total unrestricted funds 14,376 27,140 Unrestricted funds Balance at 12.04.23 Receipts £ £ General fund - 30,558 Designated funds Buiding fund - 4 Mission fund - - Weekend away - - Total unrestricted funds - 30,562	4. Donations Unrestricted Donations and grants comprise all funds paid as Mission gifts, donations and Community initiatives. fund GEM UK 1,000 MAF UK 200 Helping hands 105 Open doors 250 Ruth Young 2,500 Hillpark Chaplaincy - Echoes International - Total donations 4,055 5. Unrestricted funds Balance at 06.04.24 Receipts £ £ General fund 8,728 27,079 Designated funds Buiding fund 4,193 61 Mission fund 1,000 - Weekend away 455 - Total unrestricted funds 14,376 27,140 Unrestricted funds Balance at 12.04.23 Receipts £ £ General fund - 30,558 Designated funds Buiding fund - 4 Mission fund - - Weekend away - - Total unrestricted funds - 30,562	Designated Fund fund £ - - - - 1,000 - 1,000	2025 Total £ 1,000 200 105 250 3,500 - 1,000 6,055 Transfers £ (3,048) 2,254 1,129 (335) - Transfers £ (5,644) 4,189 1,000 455 -	2024 Total £ 3,000 - 200 - - 50 1,375
	4,055	2,000		4,625
	Receipts £ 27,079 61 - -	Payments £ (27,558) - (2,000) -		Balance at 05.04.25 £ 5,201 6,508 129 120
14,376	27,140	(29,558)		11,958 Balance at 05.04.24 £ 8,728 4,193 1,000 455
Balance at 12.04.23 £ - - - -	Receipts £ 30,558 4 - -	Payments £ (16,186) - - -	Transfers £ (5,644) 4,189 1,000 455 -
-	30,562	(16,186)		14,376

Explanation of funds

The General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.

The Building fund represents funds set aside for building costs .

The Mission fund represents funds set aside for mission .

Weekend Away Fund represents funds set aside for the weekend away .

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