IRIS Accounts Production v23.3.1.45 Other Company accounts True false Pounds 1.8.22 31.7.23 31.7.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4836482022-07-31SC4836482023-07-31SC4836482022-08-012023-07-31SC4836482021-07-31SC4836482021-08-012022-07-31SC4836482022-07-31SC483648ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-08-012023-07-31SC483648ns11:Original2022-08-012023-07-31SC483648ns15:PoundSterlingns11:Original2022-08-012023-07-31SC483648ns11:Original2022-07-31SC483648ns11:Original2023-07-31SC483648ns11:Originalns11:FRS1022022-08-012023-07-31SC483648ns11:IndependentExaminationCharityns11:Original2022-08-012023-07-31SC483648ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-08-012023-07-31SC483648ns11:Originalns11:FullAccounts2022-08-012023-07-31SC483648ns11:Originalns11:CharitiesSORP2022-08-012023-07-31SC483648ns11:Originalns16:EnglandWales2022-08-012023-07-31SC483648ns11:Originalns11:RegisteredOffice2022-08-012023-07-31SC483648ns11:Originalns0:Trustee22022-08-012023-07-31SC483648ns11:Originalns0:Trustee12022-08-012023-07-31SC483648ns11:Originalns0:Trustee32022-08-012023-07-31SC483648ns11:Originalns0:Trustee42022-08-012023-07-31SC483648ns11:Originalns0:Trustee52022-08-012023-07-31SC483648ns11:Originalns0:Trustee62022-08-012023-07-31SC483648ns0:Trustee7ns11:Original2022-08-012023-07-31SC483648ns0:Trustee8ns11:Original2022-08-012023-07-31SC483648ns11:Originalns0:Trustee92022-08-012023-07-31SC483648ns11:Originalns0:Trustee102022-08-012023-07-31SC483648ns0:Trustee11ns11:Original2022-08-012023-07-31SC483648ns11:Originalns0:TotalUnrestrictedFunds2022-08-012023-07-31SC483648ns11:Originalns0:TotalRestrictedIncomeFunds2022-08-012023-07-31SC483648ns11:Original2021-08-012022-07-31SC483648ns11:Originalns0:Activity102022-08-012023-07-31SC483648ns11:Originalns0:TotalUnrestrictedFundsns0:Activity102022-08-012023-07-31SC483648ns11:Originalns0:Activity10ns0:TotalRestrictedIncomeFunds2022-08-012023-07-31SC483648ns11:Originalns0:Activity102021-08-012022-07-31SC483648ns0:Activity11ns11:Original2022-08-012023-07-31SC483648ns0:Activity11ns11:Originalns0:TotalUnrestrictedFunds2022-08-012023-07-31SC483648ns0:Activity11ns11:Originalns0:TotalRestrictedIncomeFunds2022-08-012023-07-31SC483648ns0:Activity11ns11:Original2021-08-012022-07-31SC483648ns11:Originalns0:Activity82022-08-012023-07-31SC483648ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2022-08-012023-07-31SC483648ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2022-08-012023-07-31SC483648ns11:Originalns0:Activity82021-08-012022-07-31SC483648ns11:Originalns0:Activity92022-08-012023-07-31SC483648ns11:Originalns0:TotalUnrestrictedFundsns0:Activity92022-08-012023-07-31SC483648ns11:Originalns0:Activity9ns0:TotalRestrictedIncomeFunds2022-08-012023-07-31SC483648ns11:Originalns0:Activity92021-08-012022-07-31SC483648ns11:Originalns0:TotalUnrestrictedFunds2022-07-31SC483648ns11:Originalns0:TotalRestrictedIncomeFunds2022-07-31SC483648ns11:Original2021-07-31SC483648ns11:Originalns0:TotalUnrestrictedFunds2023-07-31SC483648ns11:Originalns0:TotalRestrictedIncomeFunds2023-07-31SC483648ns11:Original2022-07-31SC483648ns11:Originalns10:WithinOneYear2023-07-31SC483648ns11:Originalns10:WithinOneYear2022-07-31SC483648ns11:Original22022-08-012023-07-31SC483648ns11:Originalns10:OwnedAssets2022-08-012023-07-31SC483648ns11:Originalns10:OwnedAssets2021-08-012022-07-31SC483648ns11:Originalns0:TotalUnrestrictedFunds2021-08-012022-07-31SC483648ns11:Originalns0:TotalRestrictedIncomeFunds2021-08-012022-07-31SC483648ns11:Originalns0:TotalUnrestrictedFundsns0:Activity102021-08-012022-07-31SC483648ns11:Originalns0:Activity10ns0:TotalRestrictedIncomeFunds2021-08-012022-07-31SC483648ns0:Activity11ns11:Originalns0:TotalUnrestrictedFunds2021-08-012022-07-31SC483648ns0:Activity11ns11:Originalns0:TotalRestrictedIncomeFunds2021-08-012022-07-31SC483648ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2021-08-012022-07-31SC483648ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2021-08-012022-07-31SC483648ns11:Originalns0:TotalUnrestrictedFundsns0:Activity92021-08-012022-07-31SC483648ns11:Originalns0:Activity9ns0:TotalRestrictedIncomeFunds2021-08-012022-07-31SC483648ns11:Originalns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-07-31SC483648ns11:Originalns10:LandBuildingsns10:ShortLeaseholdAssets2022-07-31SC483648ns11:Originalns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-08-012023-07-31SC483648ns11:Originalns10:LandBuildingsns10:ShortLeaseholdAssets2022-08-012023-07-31SC483648ns11:Originalns10:LandBuildingsns10:OwnedOrFreeholdAssets2023-07-31SC483648ns11:Originalns10:LandBuildingsns10:ShortLeaseholdAssets2023-07-31SC483648ns11:Originalns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-07-31SC483648ns11:Originalns10:LandBuildingsns10:ShortLeaseholdAssets2022-07-31
REGISTERED COMPANY NUMBER: SC483648 (Scotland)
REGISTERED CHARITY NUMBER: SC045287














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2023










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW (REGISTERED NUMBER: SC483648)

REPORT OF THE TRUSTEES
For The Year Ended 31 July 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The company operates on a not for profit basis, is led by a board of trustees and obtained charitable status on 12 December 2014.

The objects of the company are to advance education with Christian principles by the establishment and maintenance of non-denominational Christian Schools thereby assisting parents in carrying out their Biblical responsibility to educate their children in a Christ centred manner according to God's Word.

A School Management Committee, the members of which are appointed by, report to and are accountable to the trustees, is responsible for the day to day management of the school. Ultimate responsibility for these matters does however remain with the board of trustees.

A Parents and Friends Association supports the purpose of the school by participating in the social activities of the school and by assisting with the fundraising activities. It also participates in the management of the school by electing representatives to each of the board of trustees and the School Management Committee.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The company has operated a school providing primary education since August 2014. A property was purchased in 2018 to enable the expansion of pupil capacity.

FINANCIAL REVIEW
Reserves policy
The trustees establish the level of reserves that the charity ought to have. Reserves are needed to bridge the funding gaps between spending and receiving resources. The trustees therefore consider operational reserves should be at least three months operating costs. This was achieved in the year.

FUTURE PLANS
In August 2023 an additional primary school campus was opened at Kelvingrove and a secondary school commenced at Parkhead. It is planned to expand both these facilities over future years and to create additional pupil capacity through the development of the property already owned in Shettleston.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law. A person shall not be eligible for appointment as a director unless they are a member of the company. The directors at any time, or the members may appoint any member to be a director of the company. As part of their induction programme, new directors are required to understand their statutory responsibilities.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC483648 (Scotland)

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW (REGISTERED NUMBER: SC483648)

REPORT OF THE TRUSTEES
For The Year Ended 31 July 2023


Registered Charity number
SC045287

Registered office
10 Thane Road
Glasgow
G13 3YL

Trustees
A J Cormack
C M Gillies
D Mackay
Rev A R Allan
D A Murray
J Fraser
Rev G Craig
Rev S McCollum
E T Wynn (appointed 31.10.22)
Rev P S Brennan (appointed 6.6.23)
A M Brough (appointed 6.6.23)

Independent Examiner
Kathleen Benham CA
Benham Conway & Co
Chartered Accountants
16 Royal Crescent
Glasgow
G3 7SL

Approved by order of the board of trustees on 14 November 2023 and signed on its behalf by:





C M Gillies - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW



I report on the accounts for the year ended 31 July 2023 set out on pages four to eleven.

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 the independent examiner's report
My examination was 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 seeking explanations from you as 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 by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(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 to comply with Regulation 8 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.








Kathleen Benham CA
The Institute of Chartered Accountants of Scotland

Kathleen Benham CA
Benham Conway & Co
Chartered Accountants
16 Royal Crescent
Glasgow
G3 7SL

14 November 2023

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 July 2023

31.7.23 31.7.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations 46,007 - 46,007 59,561

Charitable activities
Earned income 39,700 - 39,700 36,501
Other income 243 378 621 855

Other trading activities 2 190 - 190 101
Total 86,140 378 86,518 97,018

EXPENDITURE ON
Charitable activities
Direct chargeable activities 94,876 11,308 106,184 82,610
Administrative expenses 1,123 - 1,123 1,114
Total 95,999 11,308 107,307 83,724

NET INCOME/(EXPENDITURE) (9,859 ) (10,930 ) (20,789 ) 13,294


RECONCILIATION OF FUNDS
Total funds brought forward 47,201 118,165 165,366 152,072

TOTAL FUNDS CARRIED FORWARD 37,342 107,235 144,577 165,366

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW (REGISTERED NUMBER: SC483648)

BALANCE SHEET
31 July 2023

31.7.23 31.7.22
Notes £    £   
FIXED ASSETS
Tangible assets 7 80,466 84,667

CURRENT ASSETS
Debtors 8 5,442 3,642
Cash at bank 61,884 77,889
67,326 81,531

CREDITORS
Amounts falling due within one year 9 (3,215 ) (832 )

NET CURRENT ASSETS 64,111 80,699

TOTAL ASSETS LESS CURRENT
LIABILITIES

144,577

165,366

NET ASSETS 144,577 165,366
FUNDS 11
Unrestricted funds 37,342 47,201
Restricted funds 107,235 118,165
TOTAL FUNDS 144,577 165,366

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW (REGISTERED NUMBER: SC483648)

BALANCE SHEET - continued
31 July 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 14 November 2023 and were signed on its behalf by:





C M Gillies - Trustee

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset less estimated residual value over its estimated useful life.

Freehold property - 2%
Tenants improvements - 20%

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2023


2. OTHER TRADING ACTIVITIES
31.7.23 31.7.22
£    £   
Fundraising 190 101

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.7.23 31.7.22
£    £   
Depreciation - owned assets 4,201 4,201

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2023 nor for the year ended 31 July 2022.


5. STAFF COSTS
31.7.23 31.7.22
£    £   
Wages and salaries 62,110 53,248
Other pension costs 7,561 4,455
69,671 57,703

The average monthly number of employees during the year was as follows:

31.7.23 31.7.22
Staff 4 4

No employees received emoluments in excess of £60,000.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations 59,561 - 59,561

Charitable activities
Earned income 36,501 - 36,501
Other income 830 25 855

Other trading activities 101 - 101
Total 96,993 25 97,018

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2023


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£    £    £   

EXPENDITURE ON
Charitable activities
Direct chargeable activities 77,929 4,681 82,610
Administrative expenses 1,114 - 1,114
Total 79,043 4,681 83,724

NET INCOME/(EXPENDITURE) 17,950 (4,656 ) 13,294


RECONCILIATION OF FUNDS
Total funds brought forward 29,251 122,821 152,072

TOTAL FUNDS CARRIED FORWARD 47,201 118,165 165,366

7. TANGIBLE FIXED ASSETS
Freehold Tenants
property improvements Totals
£    £    £   
COST
At 1 August 2022 and 31 July 2023 82,824 12,723 95,547
DEPRECIATION
At 1 August 2022 6,273 4,607 10,880
Charge for year 1,656 2,545 4,201
At 31 July 2023 7,929 7,152 15,081
NET BOOK VALUE
At 31 July 2023 74,895 5,571 80,466
At 31 July 2022 76,551 8,116 84,667

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 837 1,707
Other debtors 4,605 1,935
5,442 3,642


MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2023


9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Taxation and social security 268 226
Accruals and deferred income 2,947 606
3,215 832

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.7.23 31.7.22
Unrestricted Restricted Total Total
fund fund funds funds
£    £    £    £   
Fixed assets 5,571 74,895 80,466 84,667
Current assets 32,958 34,368 67,326 81,531
Current liabilities (1,187 ) (2,028 ) (3,215 ) (832 )
37,342 107,235 144,577 165,366

11. MOVEMENT IN FUNDS
Net
movement At
At 1.8.22 in funds 31.7.23
£    £    £   
Unrestricted funds
General fund 47,201 (9,859 ) 37,342

Restricted funds
Property Fund 118,165 (10,930 ) 107,235

TOTAL FUNDS 165,366 (20,789 ) 144,577

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 86,140 (95,999 ) (9,859 )

Restricted funds
Property Fund 378 (11,308 ) (10,930 )

TOTAL FUNDS 86,518 (107,307 ) (20,789 )


MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2023


11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.8.21 in funds 31.7.22
£    £    £   
Unrestricted funds
General fund 29,251 17,950 47,201

Restricted funds
Property Fund 122,821 (4,656 ) 118,165

TOTAL FUNDS 152,072 13,294 165,366

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 96,993 (79,043 ) 17,950

Restricted funds
Property Fund 25 (4,681 ) (4,656 )

TOTAL FUNDS 97,018 (83,724 ) 13,294

12. RELATED PARTY DISCLOSURES

During the year a total of £740 (2022, £998) was donated by the trustees and related parties.