## **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|| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| **1** **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.|| **2** **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. **3** **APPENDIX 1** **----- Start of picture text -----**
Other optional information
|
**----- End of picture text -----**
**----- Start of picture text -----**
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
**----- End of picture text -----**
**4** 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|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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**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 2 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 3 December 2007 APPENDIX 2 **SC** 053617 ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 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.| |---|---|