2025-09-30-accounts - Assembly Of God America Garden New Time

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APPENDIX 1

	Period start date	Period start date	Period start date		Period end date	Period end date	Period end date
	Day	Month	Year		Day	Month	Year
From	04	09	2024	To	30	09	2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Assembly of God America Garden New Time Other names charity is known ADAG Glasgow by Registered charity number SC 053617

Charity’s principal address 46 Porchester Street

Postcode G33 5DB

Names of the charity trustees on date of approval of Trustees’ Annual Report

Fernando Damiao			Interim Pr. José Ca
Fernanda do Prado
Fabiana Barbosa		08/02/2026 - Presen

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year
Francisco Antonio		09/03/2025 - 04/05/2025

Armindo Nascimento		09/03/2025 - 08/02/2026




Structure, governance and management
Type of governing document Trustee recruitment and appointment
	Letter of Constitution

	All trustees are recruited and appointed by Interim Pastor José
	Carlos de Oliveira.

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	We commit to being involved in social issues and alleviating
	human suffering, demonstrating Christ's love to those in need using also food donations and financial help for those in need
	Preaching the word of God through fellowship and the use of
	the Christian Bible and commit to the spread of the Gospel of Christ with neighbours, both locally and globally, aiming to make disciples of all nations.

APPENDIX 1

Achievements and performance

Summary of the main achievements of The charity was able to pay the rest of a brethren in Christ and the charity during the financial period help him avoid homelessness. The members of the charity were able to help with immigration documentation of those that had difficulty due to language barriers. Visitations were made to the sick, and aid was given through help with cleaning their homes, making food, and prayer. Help to those who had difficulty with the English language was given through helps with booking appointments and help them move around the city. Aid with transportation to those who did not have a way of transport or disability.

Financial review

Brief statement of the charity’s policy All donations are stored inside the charity building and kept

on reserves safely in a clean space. Donations should be taken out with the presence of two members and registered to know what has been taken out of storage so that it can be replaced.

Details of any deficit Charity has found it harder to pay rent from 11/2025 until now as members of the church started leaving, resulting in less donations from attendees. Less donations were made from this period until present due to the lack of resources.

Donated facilities and services (if any) All donations to the charity/church are made by members.

APPENDIX 1

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Declaration
""_|
The trus tees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
OSCR will accept
digital or typed
signatures BE
Full name(s)
Fernando Damiao
Position (e.g. Chair)
Charity Trustee
Date re
16/03/2026
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Enter SC No. below SC 053617

Enter charity name below y of God America Garden N

					y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N	y of God America Garden N						SC 053617	053617
					Receipts andpayments accounts
								Period start date							Period end date	Period end date
		For the period from				Day 04	Day		Month 09	Month	Year 2024	to	Day 30		Month 09					Year 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 £		to nearest £	to nearest £
A1 Receipts
Donations		11938.10																- 11938.10
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																					-
																		-	-	-	-
*A1 Sub total*	*A1 Sub total*	11938.10		-		-	-	-	-		-		-	-	-						-	-	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments *A2 Sub total* - - - *Total receipts* - - - 11938.10 ~~—~~													- -	- -	- -			11938.10			- - - -	- -	- -
A3 Payments
Expenses for fundraising activities																					-
Gross trading payments																					-
Investment management costs																					-
Payments relating directly to charitable activities	Payments relating directly to charitable	11820.93															11820.93				-
Grants and donations
																					-
Governance costs:
																					-
Audit / independent examination																					-
Preparation of annual accounts																					-
Legal costs																					-
Other	Other	Other
																					-
																		-	-	-	-
*A3 Sub total*		11820.93		-		-	-	-	-		-		-	-	-		11820.93				-	-	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments *A4 Sub total* - - - *Total payments* - - - 11820.93 ~~——————~~													- -	- -	- -			- - - - 11820.93				- -	- -
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	- - - - - - - - - - - - - 117.17 117.17 ~~=——————~~

SC 053617

APPENDIX 2

Section B Statement of balances

Details	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 £
Cash and bank balances at start of year					-
Surplus / (deficit) shown on receipts and payments account					-
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 117.17	-	-	-	- 117.17	-
	-	-	- Fund to which	- asset belongs	-	-
					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
			Fernando	Damiao		16/03/20

�lease note � OSCR will accept digital or typed signatures

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

SC 053617

Section C Notes to the Accounts

C3a Trustee remuneration C4a Trustee expenses C3b Trustee remuneration - details C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants	The charity operates with unrestricted funds only. These funds are used to support the general charitable purposes of the organisation, including running costs and other operational activities. Income includes donations and fundraising proceeds All funds are applied at the discretion of the trustees to further the charitys objectives.	The charity operates with unrestricted funds only. These funds are used to support the general charitable purposes of the organisation, including running costs and other operational activities. Income includes donations and fundraising proceeds All funds are applied at the discretion of the trustees to further the charitys objectives.	The charity operates with unrestricted funds only. These funds are used to support the general charitable purposes of the organisation, including running costs and other operational activities. Income includes donations and fundraising proceeds All funds are applied at the discretion of the trustees to further the charitys objectives.	The charity operates with unrestricted funds only. These funds are used to support the general charitable purposes of the organisation, including running costs and other operational activities. Income includes donations and fundraising proceeds All funds are applied at the discretion of the trustees to further the charitys objectives.	The charity operates with unrestricted funds only. These funds are used to support the general charitable purposes of the organisation, including running costs and other operational activities. Income includes donations and fundraising proceeds All funds are applied at the discretion of the trustees to further the charitys objectives.
	Type of activity or project supported		Individual / institution	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 (otherwise complete section 4b)			this box

C4b Trustee expenses - details				Number of trustees	£





C5 Transactions with trustees and connected persons	Nature of relationship	Nature of transaction		Transaction amount (£) Balance outstanding at period end (£)

			Number of	£
			trustees
C4b Trustee expenses -
details



			Transaction	Balance
			amount (£)	outstanding at
	Nature of relationship	Nature of transaction		period end (£)
C5 Transactions with trustees
and connected persons

C6 Other information

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

APPENDIX 2

SC 053617

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 to nearest £ funds	- Restricted funds to nearest £	-	-	- Total current to nearest £ period	- 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 - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities	-	-	-	-	-	-
		- 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	-	-	-	-	-	-
	-	-	-	-	-	-

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)

December 2007

APPENDIX 2

SC 053617

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	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					-
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 fundraisingactivities					-
Gross trading payments					-
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	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

SC 053617

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	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					-
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 trading payments					-
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

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX 3 ’ Independent examiner s report on the accounts V2

	Independent examiner’s report on the accounts V2
Report to the	Charity name
trustees/members of	Assembly Of God America Garden New Time
Registered charity number	SC 053617
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to
	04 09 2024 30 09 2025
Set out on pages	(remember to include the page numbers of additional sheets)

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: 23/03/2026
Name:	Luciano de Oliveira Santos
Relevant professional	Accountant
qualification(s) or body
(if any):
Address:	51/5 Granton Crescent
	Edinburgh
	EH5 1EN

*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 any items that the examiner wishes to disclose	The charity was established in September 2024; however, the bank account was not opened until 15 January 2025. Financial activity occurred prior to this date and was not processed through a formal bank account. Financial activity prior to this date was recorded using a spreadsheet of income and expenditure, as no formal bank account was in place.