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REGISTERED COMPANY NUMBER: SC483648 (Scotland)
REGISTERED CHARITY NUMBER: SC045287














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2024










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 2024



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 2024. 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 create additional pupil capacity in future years through the expansion of the Kelvingrove facility and 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 2024


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 (resigned 18.3.25)
Rev G Craig (resigned 18.3.25)
Rev S McCollum
E T Wynn
Rev P S Brennan
A M Brough
M Mackay (appointed 18.3.25)
S Gunn (appointed 18.3.25)

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 25 April 2025 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 2024 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

25 April 2025

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 July 2024

31.7.24 31.7.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations 111,841 - 111,841 46,007

Charitable activities
Earned income 77,600 - 77,600 39,700
Other income 193 491 684 621

Other trading activities 2 1,972 - 1,972 190
Total 191,606 491 192,097 86,518

EXPENDITURE ON
Charitable activities
Direct chargeable activities 170,915 8,968 179,883 106,184
Administrative expenses 1,052 - 1,052 1,123
Total 171,967 8,968 180,935 107,307

NET INCOME/(EXPENDITURE) 19,639 (8,477 ) 11,162 (20,789 )


RECONCILIATION OF FUNDS
Total funds brought forward 37,342 107,235 144,577 165,366

TOTAL FUNDS CARRIED FORWARD 56,981 98,758 155,739 144,577

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

BALANCE SHEET
31 July 2024

31.7.24 31.7.23
Notes £    £   
FIXED ASSETS
Tangible assets 7 76,265 80,466

CURRENT ASSETS
Debtors 8 2,801 5,442
Cash at bank 82,067 61,884
84,868 67,326

CREDITORS
Amounts falling due within one year 9 (5,394 ) (3,215 )

NET CURRENT ASSETS 79,474 64,111

TOTAL ASSETS LESS CURRENT
LIABILITIES

155,739

144,577

NET ASSETS 155,739 144,577
FUNDS 11
Unrestricted funds 56,981 37,342
Restricted funds 98,758 107,235
TOTAL FUNDS 155,739 144,577

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 2024

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 25 April 2025 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 2024


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 2024


2. OTHER TRADING ACTIVITIES
31.7.24 31.7.23
£    £   
Fundraising 1,972 190

3. NET INCOME/(EXPENDITURE)

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

31.7.24 31.7.23
£    £   
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 2024 nor for the year ended 31 July 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.


5. STAFF COSTS
31.7.24 31.7.23
£    £   
Wages and salaries 129,886 62,110
Other pension costs 9,381 7,561
139,267 69,671

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

31.7.24 31.7.23
Staff 7 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 46,007 - 46,007

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

Other trading activities 190 - 190
Total 86,140 378 86,518

MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024


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

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

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


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

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

7. TANGIBLE FIXED ASSETS
Freehold Tenants
property improvements Totals
£    £    £   
COST
At 1 August 2023 and 31 July 2024 82,824 12,723 95,547
DEPRECIATION
At 1 August 2023 7,929 7,152 15,081
Charge for year 1,656 2,545 4,201
At 31 July 2024 9,585 9,697 19,282
NET BOOK VALUE
At 31 July 2024 73,239 3,026 76,265
At 31 July 2023 74,895 5,571 80,466

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 866 837
Other debtors 1,935 4,605
2,801 5,442


MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024


9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Taxation and social security 1,048 268
Accruals and deferred income 4,346 2,947
5,394 3,215

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.7.24 31.7.23
Unrestricted Restricted Total Total
fund fund funds funds
£    £    £    £   
Fixed assets 3,026 73,239 76,265 80,466
Current assets 59,349 25,519 84,868 67,326
Current liabilities (5,394 ) - (5,394 ) (3,215 )
56,981 98,758 155,739 144,577

11. MOVEMENT IN FUNDS
Net
movement At
At 1.8.23 in funds 31.7.24
£    £    £   
Unrestricted funds
General fund 37,342 19,639 56,981

Restricted funds
Property Fund 107,235 (8,477 ) 98,758

TOTAL FUNDS 144,577 11,162 155,739

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 191,606 (171,967 ) 19,639

Restricted funds
Property Fund 491 (8,968 ) (8,477 )

TOTAL FUNDS 192,097 (180,935 ) 11,162


MELVILLE-KNOX CHRISTIAN SCHOOL GLASGOW

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024


11. MOVEMENT IN FUNDS - continued

Comparatives for 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

Comparative 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 )

12. RELATED PARTY DISCLOSURES

During the year a total of £3,280 (2023, £740) was donated by the trustees and related parties.