Docusign Envelope ID: 0AD523CE-33BB-4A98-99CD-0515475E9B42
Scottish Charity No. SC054287
Harper Church
Trustees’ Report and Financial Statements For the year ended 30 September 2025
Docusign Envelope ID: 0AD523CE-33BB-4A98-99CD-0515475E9B42
Har er Church p
Contents of the Financial Statements for the year ended 30 September 2025
| Page | |
|---|---|
| Report of the Trustees | 1 – 3 |
| Report of the Independent Examiner | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7 – 15 |
Docusign Envelope ID: 0AD523CE-33BB-4A98-99CD-0515475E9B42
Har er Church p
Report of the Trustees for the year ended 30 September 2025
The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 30 September 2025.
Reference and administrative details
Principal and registered address
Harper Church Craigiehall Street Glasgow G51 1EU
Trustees
| Alan McKnight | Pastor | (Appointed 4thJune 2025) |
|---|---|---|
| Peter Fullerton | Associate Pastor | (Appointed 4thJune 2025) |
| Jonathan Williams | Deacon/Treasurer | (Appointed 4thJune 2025) |
| Janette Blakeway | Deacon/Secretary | (Appointed 4thJune 2025) |
| Will Bell | Elder | (Appointed 4thJune 2025) |
| David Childs | Elder | (Appointed 4thJune 2025) |
| David Meiklejohn | Elder | (Appointed 4thJune 2025) |
| John Wadsworth | Elder | (Appointed 4thJune 2025) |
Under the constitution of Harper Memorial Baptist Church the following individuals were classed as Trustees. With the introduction of the new constitution for Harper Church, Deacons (who are not office bearers) are not considered Trustees.
Carla Hunter Deacon Michael Hunter Deacon Agnes Henderson Deacon Hamish Marshall Deacon Sonita Masih Deacon Norman Yardley Deacon Donald Phillips Deacon (Resigned 2[nd] May 2025)
Structure, governance and management
Governing document
Harper Church (SC054287) is a Scottish Charitable Incorporated Organisation (SCIO) and is established by Constitution. It was registered in it’s current legal form on 4 June 2025. The Charity was previously an Unincorporated Association Harper Memorial Baptist Church (SC007188). The previous charity will be wound up after the year end. Merged accounts for the two organisations have been prepared for the year to 30 September 2025.
Recruitment and appointment of Trustees
The Elders as well as the Deacon for Finance and the Deacon for Administration are the charity Trustees of the Church. Elders and Deacons are appointed without term with the approval of the Church members.
The title deeds to the property and land owned by the church are held by the Church.
Aims and affiliations
The object of the Church is to know the Lord Jesus Christ through His Word and to make Him better known through the preaching and teaching of His Word. Our mission statement is “Together on a mission to make and grow disciples of Jesus Christ, seeing lives changed around our doors, in our city, across our nation and over God’s world.”
The Church is affiliated to the West of Scotland Gospel Partnership, a cooperative of local churches and we are members of the UK-wide Fellowship of Independent Evangelical Churches (FIEC) which numbers over 600 congregations throughout the United Kingdom.
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Report of the Trustees for the year ended 30 September 2025
Achievements and performance
In addition to our two Sunday services, a mid-week prayer meeting and a number of small groups meeting in homes around the city, we have midweek clubs and meetings on the premises for children and young people.
King’s Club, for primary school children and Rooted for those at High School both meet weekly during school term time. A week long holiday club for primary school age was held during the summer break.
On an average Sunday, attendance at Morning Worship is around 240 adults plus children with 35+ countries represented.
Our Cross Cultural Workers continued to develop contacts with internationals from a range of different nations and we provided both practical and spiritual support to asylum seekers and refugees, as well as welcoming international students.
We continue to build bridges and engage with the local community.
A regular weekly afterschool club was held in Lorne Street Primary School throughout the year, our Associate Pastor spoke at school assemblies, and school staff and pupils visited our church premises for their Harvest and Easter assemblies.
The weekly free community meal has continued throughout the year with 50+ attending each week. We have a core of regular attendees who are joined week by week by others who have accepted an invitation and may come on a one-off basis.
Harper Tots, our group for preschool children accompanied by a parent or carer, continued to meet weekly during school term time, and provides support for the adults as well as the children.
The English Language Class meets weekly and caters for both complete beginners and those who have some knowledge of the English language.
Our contact with a local care home continued, with a monthly service, in addition to weekly visits to individual residents by one of our ministry trainees.
Alongside ’20schemes’, a church planting and revitalisation ministry, work continued to plant a new church in the heart of Govan. Relationships continue to be built with the establishment of a weekly Board Games Café and a weekly Bible study group.
We continued to support mission partners in Ethiopia, India, Nigeria and Serbia.
Key Management Personnel Remuneration
The Trustees consider all elders and deacons as the key management personnel with regard to directing, controlling and running the day-to-day operations of the charity. These are listed on page 1. Elders and deacons do not receive remuneration for this role with the exception of those who are also pastors who are remunerated for their role as pastor. Salaries are set at market levels seen within the charity sector for similar roles. In October 2020 it was agreed that the average of CPI and RPI over the year be used to calculate salary increases for the following 5 years.
Financial review
Principal sources of funding
Our main source of funding continues to be from regular donations from members and friends of the church.
Results for the year
The financial statements for the year are set out in pages 5 to 15. The Statement of Financial Activities on page 5 reflects an decrease in funds of £36,883 (2024: increase of £10,409). This, when added to the funds brought forward of £908,073 gives general funds carried forward of £103,756 (2024: £151,753), designated funds of £714,949 (2024: £692,862) and restricted funds carried forward of £52,485 (2024: £63,458).
Page 2
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Report of the Trustees for the year ended 30 September 2025
Results for the year (cont’d)
Designated funds relate to assets totalling £467,252 (2024: £476,757) and funds set aside for a property in Govan totalling £207,569 (2024: £207,416), funds set aside for Govan church plant costs totalling £5,128 (2024: £8,689) and funds set aside as reserves totalling £35,000 (2024: £nil). The total funds carried forward are £871,190 (2024: £908,073). Free reserves (i.e. General funds) amounts to £103,756 (2024: £151,753).
Reserves
The church’s reserves policy was adopted by the trustees in September 2024. It is the policy of the church to maintain unrestricted funds at a level which equates to three months of committed unrestricted expenditure. For the year 2025/26 this will equate to £48,000. As shown on page 13, the level of unrestricted reserves at 30 September 2025 amounted to £103,756 (2024: £151,753) which is well above the required level.
Plans for future periods
The Church plans to continue to serve the Plantation community, to build relationships and to invite people to a personal relationship with Christ.
We will continue to work towards planting a new church in Govan. A lead church planter has been identified and we anticipate that he and his wife and family will join us in summer 2026.
Trustees’ responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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observe the method and principles in the applicable Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
20.03.2026
Approved by the Trustees on ………………………… and signed on their behalf by:
Janette Blakeway Deacon/Secretary
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Report of the Independent Examiner to the Trustees for the year ended 30 September 2025
I report on the accounts of the Charity for the year ended 30 September 2025 which are set out on pages 5 to 15.
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’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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. 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 view given in 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:
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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
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Juan Herbst CA
Director
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
24.03.2026
Date: …………………
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Docusign Envelope ID: 0AD523CE-33BB-4A98-99CD-0515475E9B42
Harper Church
Statement of Financial Activities for the year ended 30 September 2025
| Note Income Donations and Legacies 3 Charitable Activities 4 Investments 5 Total Income Expenditure Charitable Activities 6 Total Expenditure Transfers between funds 12 Net Movement in Funds Reconciliation of Funds Total Funds Brought Forward Total Funds Carried Forward 12 Represented by: Restricted Income Funds Unrestricted Funds Total Charity Funds 12 Net income/(expenditure) |
General Designated Funds Funds £ £ 207,529 - 4,332 - 401 1,943 212,262 1,943 187,435 17,265 187,435 17,265 24,827 (15,322) (72,824) 37,409 (47,997) 22,087 151,753 692,862 103,756 714,949 - - 103,756 714,949 103,756 714,949 Unrestricted |
General Designated Funds Funds £ £ 207,529 - 4,332 - 401 1,943 212,262 1,943 187,435 17,265 187,435 17,265 24,827 (15,322) (72,824) 37,409 (47,997) 22,087 151,753 692,862 103,756 714,949 - - 103,756 714,949 103,756 714,949 Unrestricted |
Restricted Funds £ 53,686 11,565 - |
Total Funds 2025 £ 261,215 15,897 2,344 |
General Designated Funds Funds £ £ 220,498 - 8,146 6,269 - 1,147 228,644 7,416 192,498 14,886 192,498 14,886 36,146 (7,470) (24,076) (7,831) 12,070 (15,301) 139,683 708,163 151,753 692,862 - - 151,753 692,862 151,753 692,862 Unrestricted |
General Designated Funds Funds £ £ 220,498 - 8,146 6,269 - 1,147 228,644 7,416 192,498 14,886 192,498 14,886 36,146 (7,470) (24,076) (7,831) 12,070 (15,301) 139,683 708,163 151,753 692,862 - - 151,753 692,862 151,753 692,862 Unrestricted |
Restricted Funds £ 85,900 - 505 |
Total Funds 2024 £ 306,398 14,415 1,652 |
|---|---|---|---|---|---|---|---|---|
| 212,262 | 1,943 | 65,251 | 279,456 | 228,644 | 7,416 | 86,405 | 322,465 | |
| 187,435 | 17,265 | 111,639 | 316,339 | 192,498 | 14,886 | 104,672 | 312,056 | |
| 187,435 | 17,265 | 111,639 | 316,339 | 192,498 | 14,886 | 104,672 | 312,056 | |
| 24,827 (72,824) |
(15,322) 37,409 |
(46,388) 35,415 |
(36,883) - |
36,146 (24,076) |
(7,470) (7,831) |
(18,267) 31,907 |
10,409 - |
|
| (47,997) 151,753 |
22,087 692,862 |
(10,973) 63,458 |
(36,883) 908,073 |
12,070 139,683 |
(15,301) 708,163 |
13,640 49,818 |
10,409 897,664 |
|
| 103,756 | 714,949 | 52,485 | 871,190 | 151,753 | 692,862 | 63,458 | 908,073 | |
| - 103,756 |
- 714,949 |
52,485 - |
52,485 818,705 |
- 151,753 |
- 692,862 |
63,458 - |
63,458 844,615 |
|
| 103,756 | 714,949 | 52,485 | 871,190 | 151,753 | 692,862 | 63,458 | 908,073 |
The notes on pages 7 to 15 form part of these accounts.
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Statement of Financial Position as at 30 September 2025
| Unrestricted | Unrestricted | Total | Total | |||
|---|---|---|---|---|---|---|
| Note | General | Designated | Restricted | Funds | Funds | |
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Fixed Assets | ||||||
| Tangible assets | 8 | - | 467,252 | - | 467,252 | 476,757 |
| Total Fixed Assets | - | 467,252 | - | 467,252 | 476,757 | |
| Current Assets | ||||||
| Debtors | 9 | 4,260 | - | 305 | 4,565 | 24,238 |
| Cash at Bank and in Hand | 103,883 | 247,697 | 52,300 | 403,880 | 409,203 | |
| Total Current Assets | 108,143 | 247,697 | 52,605 | 408,445 | 433,441 | |
| Liabilities | ||||||
| Creditors falling due within one year | 10 | 4,387 | - | 120 | 4,507 | 2,125 |
| Net Current Assets/(Liabilities) | 103,756 | 247,697 | 52,485 | 403,938 | 431,316 | |
| Total Assets less Current Liabilities | 103,756 | 714,949 | 52,485 | 871,190 | 908,073 | |
| Net Assets | 11 | 103,756 | 714,949 | 52,485 | 871,190 | 908,073 |
| The Funds of the Charity | ||||||
| Restricted Income Funds | - | - | 52,485 | 52,485 | 63,458 | |
| Unrestricted Funds | 103,756 | 714,949 | - | 818,705 | 844,615 | |
| Total Charity Funds | 12 | 103,756 | 714,949 | 52,485 | 871,190 | 908,073 |
20.03.2026
The accounts were approved by the trustees on …................................. and signed on their behalf by:
Janette Blakeway Deacon/Secretary
The notes on pages 7 to 15 form part of these accounts.
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Notes to the Financial Statements f or the year ended 30 September 2025
1. Accounting policies
Basis of Preparation and Assessment of Going Concern
Harper Church is a registered charity in Scotland. The principal address is given in the charity information on 1 of these financial statements. The nature of the charity’s operations and principal activities are in the trustee’s report.
The financial statements are prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The accounts are prepared on a going concern basis as the Trustees consider that there are no material uncertainties about the Church’s ability to continue as a going concern. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS102 Update Bulletin 1 as published on 2 February 2016 and does not prepare a Statement of Cash Flows.
The Charity meets the definition of a public benefit entity under FRS 102.
Funds Structure
Funds are classified as either restricted funds or unrestricted funds, defined as follows:
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
Income Recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations this is normally the date of receipt.
If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
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Notes to the Financial Statements f or the year ended 30 September 2025
Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Charitable Activities
The expenditure on charitable activities includes grants made, governance costs and support costs as shown in the notes.
Tangible Fixed Assets and Deprecation
All tangible fixed assets costing in excess of £500 having a value to the charity greater than one year, other than those acquired for a specific purpose, are capitalised. Depreciation is provided on a straight-line basis to writeoff the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives as follows:
Property 2% straight line Fixtures, fittings and office equipment 20% straight line
Property is measured at fair value.
Donated services and facilities
Donated professional services and donated facilities are recognized as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
Assets with a value totalling £nil (2024: £nil) were donated to the church.
2. Related Party Transactions and Trustees’ Expenses and Remuneration
During the year no Trustees received reimbursement of expenses incurred for their position as Trustee (2024: nil). No Trustees received remuneration for their position as Trustees during the year (2024: nil) apart from Alan McKnight who received a salary of £40,165 (2024: £38,620) and employer pension contributions of £1,096 (2024: £1,159) in his capacity as Church Pastor. Alan McKnight received a gift during the year to the value of £618 (2024: nil). Peter Fullerton received a salary of £39,520 (2024: £32,058) and employer pension contributions of £1,076 (2024: £962) in his capacity as Associate Pastor.
During the year a total of £31,090 (2024: £82,659) was donated without restriction to the congregation by the trustees.
There were no transactions with related parties during the year (2024: nil).
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Harper Church
Notes to the Financial Statements for the year ended 30 September 2025
| 3. Donations and Legacies Open Offerings Gift Aid Giving Donations Missionary offerings Gift Aid Tax Reclaimed Grants Legacy Other income 4. Charitable Activities Project and event income 5. Investments Bank interest |
General Designated Funds Funds £ £ 8,630 - 111,223 - 55,184 - - - 31,476 - - - - - 1,016 207,529 - General Designated Funds Funds £ £ 4,332 - 4,332 - General Designated Funds Funds £ £ 401 1,943 401 1,943 Unrestricted Unrestricted Unrestricted |
General Designated Funds Funds £ £ 8,630 - 111,223 - 55,184 - - - 31,476 - - - - - 1,016 207,529 - General Designated Funds Funds £ £ 4,332 - 4,332 - General Designated Funds Funds £ £ 401 1,943 401 1,943 Unrestricted Unrestricted Unrestricted |
Restricted Funds £ - 13,383 4,287 - 1,251 34,765 - - |
Total Funds 2025 £ 8,630 124,606 59,471 - 32,727 34,765 - 1,016 |
General Designated Funds Funds £ £ 10,396 - 119,814 - 56,094 - 2,270 - 30,924 - - - 1,000 - - 220,498 - General Designated Funds Funds £ £ 8,146 6,269 8,146 6,269 General Designated Funds Funds £ £ - 1,147 - 1,147 Unrestricted Unrestricted Unrestricted |
General Designated Funds Funds £ £ 10,396 - 119,814 - 56,094 - 2,270 - 30,924 - - - 1,000 - - 220,498 - General Designated Funds Funds £ £ 8,146 6,269 8,146 6,269 General Designated Funds Funds £ £ - 1,147 - 1,147 Unrestricted Unrestricted Unrestricted |
Restricted Funds £ - - 35,525 - 6,565 43,810 - - |
Total Funds 2024 £ 10,396 119,814 91,619 2,270 37,489 43,810 1,000 - |
|---|---|---|---|---|---|---|---|---|
| 207,529 | - | 53,686 | 261,215 | 220,498 | - | 85,900 | 306,398 | |
| Restricted Funds £ 11,565 |
Total Funds 2025 £ 15,897 |
Restricted Funds £ - |
Total Funds 2024 £ 14,415 |
|||||
| 4,332 | - | 11,565 | 15,897 | 8,146 | 6,269 | - | 14,415 | |
| Restricted Funds £ - |
Total Funds 2025 £ 2,344 |
Restricted Funds £ 505 |
Total Funds 2024 £ 1,652 |
|||||
| 401 | 1,943 | - | 2,344 | - | 1,147 | 505 | 1,652 |
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Harper Church
Notes to the Financial Statements for the year ended 30 September 2025
| 6. Analysis of Expenditure Charitable Expenditure Staff costs (Note 7) Pulpit supply Insurance Heat and light Telephone Print, books, stationery & adverts Catering Gifts Manse maintenance Travel & conference expenses FIEC Church organisations Relief/Support Local organisations and individuals (Note 13) Foreign Mission support (Note 13) Mission trip expenses Annual licences and subscriptions Training fees Repairs and maintenance Sound equipment Payroll fees Professional fees Independent examination Sundry Depreciation charge Total |
General Designated Funds Funds £ £ 107,376 - 625 - 3,941 - 8,769 - 630 - 3,978 92 7,113 - 1,118 - 4,741 - - - 5,267 - 7,559 1,476 - - 10,800 - - - - - 2,996 - - - 8,197 1,790 154 - 1,680 - 3,883 - 2,400 - 6,208 1,993 - 11,914 187,435 17,265 Unrestricted |
General Designated Funds Funds £ £ 107,376 - 625 - 3,941 - 8,769 - 630 - 3,978 92 7,113 - 1,118 - 4,741 - - - 5,267 - 7,559 1,476 - - 10,800 - - - - - 2,996 - - - 8,197 1,790 154 - 1,680 - 3,883 - 2,400 - 6,208 1,993 - 11,914 187,435 17,265 Unrestricted |
Restricted Funds £ 17,085 - - - - - 3,250 - - - - 667 - 7,420 8,300 7,293 - 30,453 37,081 - - - - 90 - |
Total Funds 2025 £ 124,461 625 3,941 8,769 630 4,070 10,363 1,118 4,741 - 5,267 9,702 - 18,220 8,300 7,293 2,996 30,453 47,068 154 1,680 3,883 2,400 8,291 11,914 |
General Designated Funds Funds £ £ 107,232 - 650 - 5,425 - 9,397 - 2,662 - 2,898 - 8,569 - 260 - 5,805 - 5,869 821 4,740 - 6,343 178 113 - 1,245 80 1,350 - - - - - 672 - 6,952 - 277 - 1,392 - 10,430 600 1,200 - 9,017 547 - 12,660 192,498 14,886 Unrestricted |
General Designated Funds Funds £ £ 107,232 - 650 - 5,425 - 9,397 - 2,662 - 2,898 - 8,569 - 260 - 5,805 - 5,869 821 4,740 - 6,343 178 113 - 1,245 80 1,350 - - - - - 672 - 6,952 - 277 - 1,392 - 10,430 600 1,200 - 9,017 547 - 12,660 192,498 14,886 Unrestricted |
Restricted Funds £ 1,172 - - - - - - - - - - - 1,628 26,470 14,545 - - 13,624 47,233 - - - - - - |
Total Funds 2024 £ 108,404 650 5,425 9,397 2,662 2,898 8,569 260 5,805 6,690 4,740 6,521 1,741 27,795 15,895 - - 14,296 54,185 277 1,392 11,030 1,200 9,564 12,660 |
|---|---|---|---|---|---|---|---|---|
| 187,435 | 17,265 | 111,639 | 316,339 | 192,498 | 14,886 | 104,672 | 312,056 |
Support costs have not been separately identified as the trustees consider that there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
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Harper Church
Notes to the Financial Statements for the year ended 30 September 2025
7. Analysis of Staff Costs
| Analysis of Staff Costs Salaries and wages Employer's NIC Pension costs Pastoral / Ministry |
Total 2025 £ 117,316 4,076 3,069 |
Total 2024 £ 104,451 3,953 3,042 |
|---|---|---|
| 124,461 | 111,446 | |
| Total 2025 Number 5 |
Total 2024 Number 4 |
|
| 5 | 4 |
No employee had employee benefits in excess of £60,000 (2024: nil).
The Trustees consider all elders and deacons as the key management personnel. Total remuneration to key management personnel for the year was £79,685 (2024: £75,645).
| 8. Tangible Fixed Assets Cost / Valuation As at 1 October 2024 Additions As at 30 September 2025 Depreciation As at 1 October 2024 Charge for the year As at 30 September 2025 Net Book Value As at 30 September 2024 As at 30 September 2025 |
£ 210,000 - Manse |
£ 295,000 - Church Building |
£ 30,559 2,409 Equipment |
£ 535,559 2,409 Total |
|---|---|---|---|---|
| 210,000 | 295,000 | 32,968 | 537,968 | |
| 25,200 4,200 |
5,900 5,900 |
27,702 1,814 |
58,802 11,914 |
|
| 29,400 | 11,800 | 29,516 | 70,716 | |
| 184,800 | 289,100 | 2,857 | 476,757 | |
| 180,600 | 283,200 | 3,452 | 467,252 |
The church building was revalued on 14 September 2023 by DM Hall LLP. Had the building not been revalued the carrying amount (cost less accumulated depreciation) would have been £10,320 (2024: £10,560)
| Tangible Fixed Assets (comparative) Cost / Valuation As at 1 October 2023 Additions Disposals As at 30 September 2024 Depreciation As at 1 October 2023 Charge for the year As at 30 September 2024 Net Book Value As at 30 September 2023 As at 30 September 2024 |
£ 210,000 - - Manse |
£ 515,000 - (220,000) Church Building |
£ 29,305 1,254 - Equipment |
£ 754,305 1,254 (220,000) Total |
|---|---|---|---|---|
| 210,000 | 295,000 | 30,559 | 535,559 | |
| 21,000 4,200 |
- 5,900 |
25,142 2,560 |
46,142 12,660 |
|
| 25,200 | 5,900 | 27,702 | 58,802 | |
| 189,000 | 515,000 | 4,163 | 708,163 | |
| 184,800 | 289,100 | 2,857 | 476,757 |
Page 11
Docusign Envelope ID: 0AD523CE-33BB-4A98-99CD-0515475E9B42
Harper Church
Notes to the Financial Statements for the year ended 30 September 2025
| 9. Analysis of Debtors Prepayments and accrued income Other debtors 10. Analysis of Current Labilities Due within 1 year Accruals and deferred income Taxation and Social Security Other Creditors Deferred Income Event income Total |
General Designated Funds Funds £ £ 3,729 - 531 - 4,260 - General Designated Funds Funds £ £ 2,460 - 1,425 - 502 - 4,387 - Unrestricted Unrestricted |
General Designated Funds Funds £ £ 3,729 - 531 - 4,260 - General Designated Funds Funds £ £ 2,460 - 1,425 - 502 - 4,387 - Unrestricted Unrestricted |
Restricted Funds £ - 305 |
Total Funds 2025 £ 3,729 836 |
General Designated Funds Funds £ £ 2,640 - 21,598 - 24,238 - General Designated Funds Funds £ £ 1,200 - - - 925 - 2,125 - Received Released in year in year £ £ 60 - 60 - Unrestricted Unrestricted |
General Designated Funds Funds £ £ 2,640 - 21,598 - 24,238 - General Designated Funds Funds £ £ 1,200 - - - 925 - 2,125 - Received Released in year in year £ £ 60 - 60 - Unrestricted Unrestricted |
Restricted Funds £ - - |
Total Funds 2024 £ 2,640 21,598 |
|---|---|---|---|---|---|---|---|---|
| 4,260 | - | 305 | 4,565 | 24,238 | - | - | 24,238 | |
| Restricted Funds £ - 66 54 |
Total Funds 2025 £ 2,460 1,491 556 |
Restricted Funds £ - - - |
Total Funds 2024 £ 1,200 - 925 |
|||||
| 4,387 | - | 120 | 4,507 | 2,125 | - | - | 2,125 | |
| Balance at 01.10.2024 £ - |
Received in year £ 60 |
Released in year £ - |
Balance at 30.09.2025 £ 60 |
For release: within 1 Year £ 60 |
||||
| - | 60 | - | 60 | 60 |
Page 12
Docusign Envelope ID: 0AD523CE-33BB-4A98-99CD-0515475E9B42
Harper Church
Notes to the Financial Statements for the year ended 30 September 2025
11. Analysis of Net Assets Among Funds
| General Designated Funds Funds £ £ Fixed Assets - 467,252 Current Assets 108,143 247,697 Current Liabilities (4,387) - 103,756 714,949 Movement in Funds Restricted Funds Rooted fund Missionary fund Stewardship fund Sychar Gospel fund FIEC Centenary mission fund Community meal fund Harper training fund Faithful Welcome fund Property fund Unrestricted Funds General fund Designated Govan property fund Designated Govan church plant fund Designated Fixed Assets fund Reserves fund Total Funds Restricted Funds Rooted fund Missionary fund Pastor in training Cross-Cultural worker Stewardship fund Sychar Gospel fund FIEC Centenary mission fund Lawrence's mission fund Roof fund Faithful Welcome fund Unrestricted Funds General fund Designated Govan property fund Designated Govan church plant fund Designated Fixed Assets fund Total Funds Unrestricted |
General Designated Funds Funds £ £ Fixed Assets - 467,252 Current Assets 108,143 247,697 Current Liabilities (4,387) - 103,756 714,949 Movement in Funds Restricted Funds Rooted fund Missionary fund Stewardship fund Sychar Gospel fund FIEC Centenary mission fund Community meal fund Harper training fund Faithful Welcome fund Property fund Unrestricted Funds General fund Designated Govan property fund Designated Govan church plant fund Designated Fixed Assets fund Reserves fund Total Funds Restricted Funds Rooted fund Missionary fund Pastor in training Cross-Cultural worker Stewardship fund Sychar Gospel fund FIEC Centenary mission fund Lawrence's mission fund Roof fund Faithful Welcome fund Unrestricted Funds General fund Designated Govan property fund Designated Govan church plant fund Designated Fixed Assets fund Total Funds Unrestricted |
General Designated Funds Funds £ £ Fixed Assets - 467,252 Current Assets 108,143 247,697 Current Liabilities (4,387) - 103,756 714,949 Movement in Funds Restricted Funds Rooted fund Missionary fund Stewardship fund Sychar Gospel fund FIEC Centenary mission fund Community meal fund Harper training fund Faithful Welcome fund Property fund Unrestricted Funds General fund Designated Govan property fund Designated Govan church plant fund Designated Fixed Assets fund Reserves fund Total Funds Restricted Funds Rooted fund Missionary fund Pastor in training Cross-Cultural worker Stewardship fund Sychar Gospel fund FIEC Centenary mission fund Lawrence's mission fund Roof fund Faithful Welcome fund Unrestricted Funds General fund Designated Govan property fund Designated Govan church plant fund Designated Fixed Assets fund Total Funds Unrestricted |
Restricted Funds £ - 52,605 (120) |
Total Funds 2025 £ 467,252 408,445 (4,507) |
General Designated Funds Funds £ £ - 476,757 383,623 - (2,125) - 381,498 476,757 Incoming Outgoing Resources Resources £ £ - (220) 29,099 (22,183) - (820) 15,000 (21,840) - (10,220) 3,250 (3,250) - (15,478) 87 (547) 17,815 (37,081) 65,251 (111,639) 212,262 (187,435) 1,943 (1,790) - (3,561) - (11,914) - - 214,205 (204,700) 279,456 (316,339) Incoming Outgoing Resources Resources £ £ - - 375 (14,545) - - 2,500 (2,500) - (1,628) 40,810 (17,496) - (13,320) 505 (7,950) 41,715 (47,233) 500 - 86,405 (104,672) 228,644 (192,498) 7,416 - - (2,226) - (12,660) 236,060 (207,384) 322,465 (312,056) Unrestricted |
General Designated Funds Funds £ £ - 476,757 383,623 - (2,125) - 381,498 476,757 Incoming Outgoing Resources Resources £ £ - (220) 29,099 (22,183) - (820) 15,000 (21,840) - (10,220) 3,250 (3,250) - (15,478) 87 (547) 17,815 (37,081) 65,251 (111,639) 212,262 (187,435) 1,943 (1,790) - (3,561) - (11,914) - - 214,205 (204,700) 279,456 (316,339) Incoming Outgoing Resources Resources £ £ - - 375 (14,545) - - 2,500 (2,500) - (1,628) 40,810 (17,496) - (13,320) 505 (7,950) 41,715 (47,233) 500 - 86,405 (104,672) 228,644 (192,498) 7,416 - - (2,226) - (12,660) 236,060 (207,384) 322,465 (312,056) Unrestricted |
Restricted Funds £ - 49,818 - |
Total Funds 2024 £ 476,757 433,441 (2,125) |
|---|---|---|---|---|---|---|---|---|
| 103,756 | 714,949 | 52,485 | 871,190 | 381,498 | 476,757 | 49,818 | 908,073 | |
| Incoming Resources £ - 29,099 - 15,000 - 3,250 - 87 17,815 |
Outgoing Resources £ (220) (22,183) (820) (21,840) (10,220) (3,250) (15,478) (547) (37,081) |
Transfers Gains/Losses £ - - - - 415 - 15,000 - 20,000 |
As at 30.09.2025 £ 596 21,179 2,384 11,115 - - 16,437 40 734 |
|||||
| 63,458 151,753 207,416 8,689 476,757 - |
65,251 212,262 1,943 - - - |
(111,639) (187,435) (1,790) (3,561) (11,914) - |
35,415 (72,824) - - 2,409 35,000 |
52,485 103,756 207,569 5,128 467,252 35,000 |
||||
| 844,615 | 214,205 | (204,700) | (35,415) | 818,705 | ||||
| 908,073 | 279,456 | (316,339) | - | 871,190 | ||||
| Incoming Resources £ - 375 - 2,500 - 40,810 - 505 41,715 500 |
Outgoing Resources £ - (14,545) - (2,500) (1,628) (17,496) (13,320) (7,950) (47,233) - |
Transfers Gains/Losses £ - 19,185 (11,797) - - (5,359) - 24,360 5,518 - |
As at 30.09.2024 £ 816 14,263 - - 3,204 17,955 9,805 16,915 - 500 |
|||||
| 49,818 139,683 - - 708,163 |
86,405 228,644 7,416 - - |
(104,672) (192,498) - (2,226) (12,660) |
31,907 (24,076) 200,000 10,915 (218,746) |
63,458 151,753 207,416 8,689 476,757 |
||||
| 847,846 | 236,060 | (207,384) | (31,907) | 844,615 | ||||
| 897,664 | 322,465 | (312,056) | - | 908,073 |
12. Movement in Funds
Page 13
Docusign Envelope ID: 0AD523CE-33BB-4A98-99CD-0515475E9B42
Harper Church
Notes to the Financial Statements for the year ended 30 September 2025
12. Movement in Funds (Continued) Fund purposes:
Restricted Funds:
The Rooted fund represents income specifically for the young peoples group for teenagers, Rooted.
The Missionary fund represents income specifically for mission organisations which is passed on to them.
The Pastor in training fund represents income specifically to cover the salary costs of the pastor in training.
The Cross-Cultural worker fund represents income specifically to cover the salary costs of the Cross-Cultural worker.
The Stewardship fund represents income specifically for the support of people in the community who need additional support due to Covid-19. £12,000 for food, clothing, data and digital tablets. £8,000 for similar projects.
The Sychar Gospel fund represents funds received for the training costs of the ministry trainee role for Irfan Shahid.
The FIEC centenary mission fund represents income received specifically for the appointment of two workers mission project at Harper Church.
The Community meal fund represents income received towards providing meals to the community throughout the year.
The Lawrence's mission fund represents income received specifically for Lawrence's mission work. The Harper training fund represents income received for the training of ministry leaders.
The Roof fund represents income specifically given for roof repiars.
The Faithful welcome fund represents a grant received for welcoming asylum seekers and refugees within our community.
The Property fund represents income received specifically for the refurbishment of the Church kitchen project.
Unrestricted Funds:
The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
The Designated Govan property fund represents funds ringfenced for the purchase and maintenance of a new church property within Govan.
The Designated Govan church plant fund represents funds ringfenced for the church plant in Govan.
The Fixed Assets Fund represents the net book value of the church's fixed assets.
The Reserves Fund represents designated funds held in line with the Trustees' reserves policy.
Transfer between funds
Transfers to the FIEC Centenary mission fund from the General fund relate to clearing the deficit on this fund. Transfers to the Property fund from the General fund relate to clearing the deficit on this fund.
Transfers to the Designated Asset fund from the General fund relate to fixed assets purchased in the year.
Transfers to the Designated Reserves fund from the General fund relates to funds ringfenced by the Trustees in line with the reserves policy.
Transfers to the Restricted Training fund from the General fund relates to ensuring funds are available to cover future training costs.
Page 14
Docusign Envelope ID: 0AD523CE-33BB-4A98-99CD-0515475E9B42
Harper Church
Notes to the Financial Statements for the year ended 30 September 2025
13. Donations and gifts
| Individuals 3 (2024: 8) Sub-total Institutions 20 Schemes Blythswood Care Mission Africa Serving in Mission Friends of Mandrit (Christmas Project) SIM Christianity Explored Child Evangelism Fellowship Glasgow City Mission Scripture Union of Scotland - Camp New Growth Counselling Glasgow University Tigray BMS: Birthday scheme Release International Ayr Baptist Church Christian Institute Latin Link West of Scotland Gospel Partnership Origin Scotland The Glasgow Barons Sub-total Total donations and gifts |
General Designated Funds Funds £ £ - - - - 10,000 - - - - - - - - - - - - - 250 - 250 - - - 200 - 100 - - - - - - - - - - - - - - - - - - - 10,800 - 10,800 - Unrestricted |
General Designated Funds Funds £ £ - - - - 10,000 - - - - - - - - - - - - - 250 - 250 - - - 200 - 100 - - - - - - - - - - - - - - - - - - - 10,800 - 10,800 - Unrestricted |
Restricted Funds £ 3,200 |
Total Funds 2025 £ 3,200 |
General Designated Funds Funds £ £ 1,350 - 1,350 - - - - - - - - - - - - - - - - - 250 - - - 400 - 100 - - - - - - - 100 - 100 - 100 - 100 - 95 - - 80 1,245 80 2,595 80 Unrestricted |
General Designated Funds Funds £ £ 1,350 - 1,350 - - - - - - - - - - - - - - - - - 250 - - - 400 - 100 - - - - - - - 100 - 100 - 100 - 100 - 95 - - 80 1,245 80 2,595 80 Unrestricted |
Restricted Funds £ 28,900 |
Total Funds 2024 £ 30,250 |
|---|---|---|---|---|---|---|---|---|
| - | - | 3,200 | 3,200 | 1,350 | - | 28,900 | 30,250 | |
| 10,000 - - - - - - 250 250 - 200 100 - - - - - - - - - |
- - - - - - - - - - - - - - - - - - - - - |
- 3,000 2,600 2,500 1,600 1,600 1,000 - - 220 - - - - - - - - - - - |
10,000 3,000 2,600 2,500 1,600 1,600 1,000 250 250 220 200 100 - - - - - - - - - |
- - - - - - - - 250 - 400 100 - - - 100 100 100 100 95 - |
- - - - - - - - - - - - - - - - - - - - 80 |
- 2,250 1,000 - - 3,250 1,000 - - - - - 2,925 1,500 190 - - - - - - |
- 2,250 1,000 - - 3,250 1,000 - 250 - 400 100 2,925 1,500 190 100 100 100 100 95 80 |
|
| 10,800 | - | 12,520 | 23,320 | 1,245 | 80 | 12,115 | 13,440 | |
| 10,800 | - | 15,720 | 26,520 | 2,595 | 80 | 41,015 | 43,690 |
Page 15