OUTREACH COMMUNITY CHURCH SCIO TRUSTEES' REPORT for YEAR ENDED 31st MARCH 2025
The Trustees present their report together with the Financial Statements for the year ended 31st March 2025.
Constitution and Governance
The charity constituted as Outreach Community Church SCIO (SC053319) was established for the
purpose of transferring the operations, assets, and liabilities of an existing charity, Outreach Community Church Ltd (SC040467), into this new legal structure. The transfer was intended to take place during the reporting period; however, the operational transfer had not yet been completed by the end of the financial year. As a result, no charitable activities were carried out during this period.
The charity is managed by a Board of Trustees who meet regularly and oversee compliance, governance, and strategic planning, consistent with the SC040467 charity.
Appointment of Trustees
Trustees have been appointed in terms of the constitution, and they include:
1. Mrs Mary Thomson, Chairperson
2. Mrs Lorraine Darlow, Secretary
3. Mrs Pauline Cameron, Treasurer
4. Mr Caleb Cochrane
5. Mr Craig Rutherford
The Objects of OCC SCIO
The purposes of the charity are for the advancement of education, the advancement of religion, and the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage. The objects of the charity are for the benefit of the public and include:
-
to advance the Christian faith in accordance with the Statement in such ways and in such parts of the United Kingdom or the world as the Church Council from time to time may think fit;
-
to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the Church Council from time to time think fit;
-
to advance education in such ways and in such parts of the United Kingdom or the world as the Church Council from time to time may think fit.
Although the charity number was established during the reporting year, no activities directly related to its charitable purposes were undertaken , as the planned transfer from the preceding charity remained in progress.
Trustee Training
All Trustees have participated in induction as part of the previous charity and are encouraged to attend appropriate training opportunities, which will facilitate the undertaking of their role
Trustee Report 2025
1
and inform their contribution to the work of existing charity OCC Ltd which will become the operations of this charity OCC SCIO. A variety of learning has been available including webinars, network events and conferences, including safeguarding training.
Organisational Structure
The Trustees administer the Charity and usually meet six times per year, additionally if needed, and in smaller groups where further work is required from particular individuals. Ongoing communication by e-mail or messaging is maintained to contribute to the administration and oversight of the charity.
Financial Review
As no charitable operations had commenced, income and expenditure were minimal during the year. The charity did not receive any donations, grants, or income associated with charitable activity.
Bank Account Activity
Although the charity did not undertake charitable work, the trustees were required to ensure the charity’s bank accounts remained active and compliant with the bank’s requirements. The banking provider required the accounts to be used periodically to avoid closure. As a result, the trustees authorised limited transactions through the accounts.
Specifically, employee tax liabilities owed to HMRC relating to staff employed by the existing charity were paid from the new charity’s bank account after the corresponding funds were transferred from the existing charity. This administrative step ensured:
-
The accounts remained active and in good standing.
-
Payments to HMRC were processed efficiently while the transfer between the two charities was being organised.
The total value of these transactions amounted to <£2,000 , and the total figure transferred in and paid out has been detailed in the accompanying accounts. The charity did not incur any other material income or expenditure during the year.
The year-end reserves are therefore reflective of a charity that has not yet commenced operations.
Reserves Policy
The trustees’ intention is to maintain sufficient reserves to ensure stability once charitable operations begin. Because the charity had not commenced activities, no designated or restricted funds were created during the year. All funds held at year end remain unrestricted and are intended to support the operational transfer in the next financial year.
Trustee Report 2025
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Risk Management
The trustees have considered the key risks associated with the upcoming transfer of operations and have taken reasonable steps to mitigate them, including ensuring proper governance, financial controls, and compliance with OSCR requirements.
Plans for the Future
The primary focus for the coming year is the completion of the transfer of all activities, staff, assets, and responsibilities from the existing charity to this new entity. Once the transfer is finalised, the charity will begin delivering its full programme of charitable activities in line with its stated purposes.
Trustees’ Responsibilities
The trustees are responsible for ensuring the charity complies with relevant legislation, maintains accurate financial records, and prepares its annual accounts in accordance with OSCR requirements. The trustees confirm that they have met these obligations during the financial year.
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
Signature(s) Pauline Cameron CP” Full name(s) PAULINE CAMERON CALEB COCHRANE Position (e.g. Chair) TREASURER TRUSTEE Date 07/02/2026 07/02/2026
Trustee Report 2025
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APPENDIX 3
Independent examiner’s report on the accounts
| Independent examiner’s report on the accounts’s report on the accountss report on the accounts | |
|---|---|
| Independent examiner’s report on the accounts’s report on the accountss report on the accounts V2 |
|
| Report to the trustees/members of |
Charity name OUTREACH COMMUNITY CHURCH SCIO |
| Registered charity number |
SC 053319 |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| to 01 04 2024 31 03 2025 |
|
| Set out on pages | (remember to include the page numbers of additional sheets) 6-11 |
| 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) 2005 Act 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 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 viewgiven bythe accounts. | |
| Independent examiner’s | In the course of my examination, no matter has come to my attention [other than that |
| statement | disclosed on the attached page*] |
| 1. 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, and | |
| • to prepare accounts which accord with the accounting records and comply with |
|
| Regulation 9 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 accounts to be reached. | |
| Signed:** | Date: ROSEMARIE MACDERMAID 13/02/2026 |
| Name: | Rosemarie MacDermaid |
| Relevant professional | n/a |
| qualification(s) or body | |
| (if any): | |
| Address: | 2 Gordon Place, |
| Bellshill, | |
| ML4 2UW |
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
**OSCR will accept digital or typed signatures.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of n/a any items that the examiner wishes to disclose
Enter SC No. below
Outreach Community Church SCIO
APPENDIX 2
SC053319
| Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | ||||||||||||||||||||||||
| For the period from |
01 | April | 2024 | to | 31 | March | 2025 | |||||||||||||||||||
| Section A Statement of receipts and payments | ||||||||||||||||||||||||||
| Unrestricted funds |
Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Total funds current period |
Total funds last period |
Total funds last | ||||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||||||
| A1 Receipts | ||||||||||||||||||||||||||
| Donations | - | - | - | - | - | |||||||||||||||||||||
| Legacies | - | - | - | - | - | |||||||||||||||||||||
| Grants | - | - | - | - | - | |||||||||||||||||||||
| Receipts from fundraisingactivities | - | - | - | - | - | |||||||||||||||||||||
| Gross tradingreceipts | - | - | - | - | - | |||||||||||||||||||||
| Income from investments other than | ||||||||||||||||||||||||||
| land and buildings | - | - | - | - | - | |||||||||||||||||||||
| Rents from land & buildings | - | - | - | - | - | |||||||||||||||||||||
| Gross receipts from other charitable | ||||||||||||||||||||||||||
| activities | 1,930 | 1 | 1 | 1 | 1,930 | 930 | ||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| A1 Sub total | A1 Sub total | 1,930 | - | - | - | - | - | - | - | - | - | 1,930 | 1,930 | 1,930 | 1,930 | 1,930 | - | - | ||||||||
| A2 Receipts from asset & | ||||||||||||||||||||||||||
| investment sales | ||||||||||||||||||||||||||
| Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 1,930 - - ~~—~~ |
- - |
- - |
- - |
- - - 1,930 |
- - - 1,930 |
- - - 1,930 |
- - - 1,930 |
- - - 1,930 |
- - |
- - |
||||||||||||||||
| A3 Payments | ||||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | - | |||||||||||||||||||||
| Gross trading payments | - | - | - | - | - | |||||||||||||||||||||
| Investment management costs | - | - | - | - | - | |||||||||||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | |||||||||||||||||||||||||
| activities | 1,798 | 1 | 1 | 1 | 1,798 | 798 | ||||||||||||||||||||
| Grants and donations | ||||||||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| Governance costs: | ||||||||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| Audit / independent examination | - | - | - | - | - | |||||||||||||||||||||
| Preparation of annual accounts | - | - | - | - | - | |||||||||||||||||||||
| Legal costs | - | - | - | - | - | |||||||||||||||||||||
| Other | Other | Other | ||||||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| **A3 Sub total ** | 1,798 | - | - | - | - | - | - | - | - | - | 1,798 | 1,798 | 1,798 | 1,798 | 1,798 | - | - | |||||||||
| A4 Payments relating to asset and | ||||||||||||||||||||||||||
| investment movements | ||||||||||||||||||||||||||
| Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 1,798 - - - 1,798 - Net receipts / (payments) 132 - - - 132 - A5 Transfers to / (from) funds - Surplus / (deficit) for year 132 - - - 132 - ~~SSSSS=~~ ~~——————~~ |
APPENDIX 2
SC053319 Section B Statement of balances Unrestricted Expendable Permanent Total current Categories Details funds Restricted funds endowment funds endowment funds period Total last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ B1 Cash funds Cash and bank balances at start of year - Surplus / (deficit) shown on receipts and 132 132 payments account Cash and bank balances at end of year 132 - - - 132 - ~~——~~ (Agree balances with receipts and payments account(s)) - - - - - - Fund to which asset belongs Market valuation Last year Details to nearest £ to nearest £ B2 Investments ~~=~~ Total - - Details Fund to which asset belongs Cost (if available) Current value (if available) Last year to nearest £ to nearest £ to nearest £ B3 Other assets ~~=~~ Total - - - ~~ae~~ Details Fund to which liability relates Amount due Last year to nearest £ to nearest £ B4 Liabilities Total - - ~~= 2~~ Details Fund to which liability relates Amount due (estimate) Last year to nearest £ to nearest £ B5 Contingent liabilities Total - - Signed by one or two trustees Date of on behalf of all the trustees Signature* Print Name approval Caleb Cochrane 07/02/2026 Pauline Cameron 07/02/2026 ~~ee~~ 2025 OSCR Accounts - SCIO / Statement of balances 1 December 2007
2025 OSCR Accounts - SCIO / Statement of balances
December 2007
APPENDIX 2
SC053319
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
| C3a Trustee remuneration C4a Trustee expenses C5 Transactions with trustees and connected persons C4b Trustee expenses - details C3b Trustee remuneration - details C2 Grants |
Type of activity or project supported | Type of activity or project supported | Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|---|---|
| Total | - |
||||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
X |
||||
| Authority under which paid | £ | ||||
| If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
X | ||||
| Nature of transaction | Number of trustees |
£ | |||
Nature of relationship |
Transaction amount (£) |
Balance outstanding at period end (£) |
|||
C6 Other information
2025 OSCR Accounts - SCIO / Notes
1
December 2007
APPENDIX 2
SC053319
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 £ |
|||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total 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 £ |
Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
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 £ |
|
|---|---|---|---|---|---|---|---|---|
| Transfers from OCC Ltd (for HMRC) | 1,930 | 1,930 | ||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | 1,930 | - | - | - | 1,930 | - | ||
| - | - | - | - | - | - |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
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 £ |
|
|---|---|---|---|---|---|---|---|---|
| HMRC (Employee Taxes) | 1,798 | 1,798 | ||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | 1,798 | - | - | - | 1,798 | - | ||
| - | - | - | - | - | - |
2025 OSCR Accounts - SCIOAdditional notes (1)
December 2007
APPENDIX 2
SC053319
Additional analysis (2)
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below |
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 | - | ||||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| Income from investments other than land and buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - | |
| cross ref error | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| - | - | - | - | - | - | ||
| cross ref error | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross tradingpayments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | - | ||||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - | |
| cross ref error | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - | - | - | - | - | - | ||
| cross ref error | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| cross ref error | |||||||
| Nature andpurpose of funds | |||||||
2025 OSCR Accounts - SCIOAdditional notes (2)
December 2007
APPENDIX 2
SC053319
Additional analysis (3)
6 Breakdown of restricted funds
| Receipts | Total restricted funds |
Total restricted funds last period |
||||
|---|---|---|---|---|---|---|
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receipts from fundraisingactivities | - | |||||
| Gross tradingreceipts | - | |||||
| Income from investments other than land and buildings | - | |||||
| Rents from land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraising activities | - | |||||
| Gross tradingpayments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature andpurpose of funds | ||||||
2025 OSCR Accounts - SCIOAdditional notes (3)
December 2007