Easterhill Community Church Ltd. Charity Accounts

COMPANY REGISTRATION NUMBER: SC362728

CHARITY REGISTRATION NUMBER: SC040719

Easterhill Community Church Ltd.

Company Limited by Guarantee

Unaudited Financial Statements

31 December 2024

Easterhill Community Church Ltd.

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2024

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	6

Statement of financial activities (including income and expenditure account)	8

Statement of financial position	9

Notes to the financial statements	10

Easterhill Community Church Ltd.

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2024

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2024 .

Reference and administrative details

Registered charity name	Easterhill Community Church Ltd.

Charity registration number	SC040719

Company registration number	SC362728

Principal office and registered	6 Burnett Court
office	Chryston
	Glasgow
	G69 9DE

The trustees

	Dr N Fraser
	Mrs G Murray
	Mrs M Marshall

Independent examiner	Alan Woods
	216 West George Street
	Glasgow
	G2 2PQ

Structure, governance and management

Easterhill Community Church Ltd. is a Company Limited by Guarantee, incorporated on 16 July 2009 and is a Scottish Charity (registration number SC040719 ) registered from 3 August 2009. The Memorandum and Articles of Association are the company's governing document. Tollcross Christian Fellowship changed it's name to Easterhill Community Church on 17th July 2016.

Trustees and Directors

The Charity Trustees and Directors who served during the period and to the date of this report are:

Dr N Fraser

Mrs G Murray

Mrs M Marshall

Mr J Dunn (resigned 29th May 2023)

Appointment and Induction of Trustees

The trustees have power to appoint additional trustees in terms of the Memorandum and Articles of Association. New Trustees undergo an induction process which helps them to understand the charity's purposes, financial position and current issues facing the Charity.

Administration

The management of the Charity is the responsibility of the Trustees who are listed above. The Trustees administer the Charity's affairs at meetings arranged as necessary, but at least one meeting is held each year, at which finances are reviewed and decisions on future plans made.

Statement of Risk

The Trustees review periodically the major risks to which the Trust is exposed and the systems which are in place to mitigate those risks.

The Trust has no long term commitments and accordingly any risks are regarded as being low, minimal and easily contained.

Objectives and activities

For the benefit of the public, the objectives of the Charity are the advancement of the Christian faith primarily in Tollcross, Glasgow and also throughout Scotland and the rest of the world by all means consistent with the teachings of the Christian Bible including worship, ministry, prayer, witness, education, counselling and support, community service and the support of agencies and individuals and other charitable organisations involved in Christian missionary work and the relief of poverty or other social needs.

Achievements and performance

Easterhill Community Church (ECC) is a community-orientated Church based in the East-End of Glasgow that usually meets for public worship in Tollcross Leisure Centre on Sunday mornings at 11am.

Spiritual oversight in ECC is provided by a team of Elders (Challum Finbow (resigned September '24), Niall Fraser, Stuart Fullerton and Neil MacAdam).

Events at ECC can be followed on social media through our Facebook page, Twitter account or website (easterhillcommunitychurch.org). ECC has four main ministry areas: Sunday morning teaching, Youth Work, Life Groups and Outreach.

Sunday morning teaching focused on the books of Matthew and 1 John. The advent series focussed on the coming Messiah's royal titles from Isaiah 9:6 "Wonderful Counsellor, Mighty God, Everlasting Father, Prince of Peace". During advent, the Church family also used the Alistair Begg daily devotional book "Let earth receive her King".

Several children's groups (Creche (pre-school), Kids AM (primary) and Solid Rock (secondary)) met every Sunday morning during the service. Typically, between 15 and 25 children attended each week, with ages ranging from 2 through to 16 years. Over the course of the year, the Solid Rock teenagers attended the bimonthly Magnitude worship event at Queens Park Baptist, went to the Magnitude festival held at Lendrick Muir in July and had a meal together. All children and youth were presented with a gift at a Sunday morning service held in June to encourage them in their faith journey.

During the week, five Life Groups met for bible study, prayer and fellowship with approximately 40 people participating on a regular basis.

Every Sunday evening, the Church met together for prayer alternating between online and in-person gatherings. In July, we hosted Joy McRae who spoke about her ministry work in Russia. On the last Saturday of the month, a Woman's breakfast was held at The Charter where the word of God was shared for the encouragement of all. The women also held a ladies day conference in June called Grow and a Christmas Brunch in December.

Two family social events were held (Hogmanay party and a Summer BBQ) to facilitate relationship building within the Church. In April, the Church held a party to celebrate Cathie Paterson's 100th Birthday.

Outreach activities are for the purpose of engaging people currently outside of the Church. The Church held several social events (Men's meals, Men's BBQ, trip to 10-pin bowling) to which people outside of the Church were invited.

At Christmas, several events were held to build the Church family as well as serve the community including carol singing in the Leisure Centre, holding a Christmas family service and party as well as distributing over 30 food hampers to needy families around the East-End.

Throughout the year, those in need from the Church family were supported through the purchase of food, vouchers and furniture as required. Flowers were sent to several individuals throughout the year to encourage them. Furthermore, through the Flower Ministry, bouquets of flowers were distributed to different people each week as an expression of the Church's care for them.

The Church Training Fund was used to support Challum Finbow (who was studying at Cornhill Scotland; course fees, bursary). Furthermore, we used some of our funds to support other Charities including Release International, Compassion UK, Tearfund, Youth for Christ, FIEC (Fellowship of Independent Evangelical Churches), the Christian Institute, Cornhill Scotland and Poppy Scotland.

During the year, members of the Church attended the FIEC Local (Scotland) Leaders' conference and

the FIEC national Leaders' conference (Blackpool).

At the end of the year, there was a small budget deficit that was met from existing financial reserves.

Financial review

The financial statements for the period are set out on pages 8 to 13. The Statement of Financial Activates on page 8 reflects the total incoming resources for the period of £50,174. The Statement of Financial Activities also reflects the total decrease in funds for the year of £950 to £104,717.

Net Assets at 31 December 2024 amounted to £104,717.

The financial statements have been prepared in accordance with the current statutory requirements and the Memorandum and Articles of Association.

Reserves Policy

The Charity's policy is to attempt to maintain sufficient reserves to cover at least three months anticipated expenditure.

Investment Policy

The Trustees have retained short term surplus cash and reserves arising in the year on deposit as these are likely to be required in the short to medium term.

Grant Making Policy

Grant-making is not the primary purpose of the Charity as it carries out activities itself. However where special needs are identified that are consistent with the aims of the Charity we will consider making funds available by way of grants.

Taxation

Easterhill Community Church Ltd. is a Charity and is recognised as such by HM Revenue and Customs for taxation purposes. As a result there is no liability to taxation on any of its income. The financial statements have been prepared in accordance with the current statutory requirements and the Memorandum and Articles of Association.

Reserves Policy

The Charity's policy is to attempt to maintain sufficient reserves to cover at least three months anticipated expenditure.

Investment Policy

The Trustees have retained short term surplus cash and reserves arising in the year on deposit as these are likely to be required in the short to medium term.

Grant Making Policy

Grant-making is not the primary purpose of the Charity as it carries out activities itself. However where special needs are identified that are consistent with the aims of the Charity we will consider making funds available by way of grants.

Taxation

Easterhill Community Church Ltd. is a Charity and is recognised as such by HM Revenue and Customs for taxation purposes. As a result there is no liability to taxation on any of its income.

Plans for future periods

The Trustees are seeking to build up funds with a view to greater activity in the coming years.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 18 September 2025 and signed on behalf of the board of trustees by:

Dr N Fraser

Trustee

Easterhill Community Church Ltd.

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Easterhill Community Church Ltd.

Year ended 31 December 2024

I report to the trustees on my examination of the financial statements of Easterhill Community Church Ltd. ('the charity') for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Independent examiner's statement

Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of ICAS which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act, section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or

2. the financial statements do not accord with those records or with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Alan Woods Independent Examiner

216 West George Street Glasgow G2 2PQ

18 September 2025

Easterhill Community Church Ltd.

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 December 2024

	2024		2023
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	50,174	50,174	49,161
		--------	--------	--------
Total income		50,174	50,174	49,161
		--------	--------	--------

Expenditure

Expenditure on charitable activities	6,7	51,124	51,124	52,671
		--------	--------	--------
Total expenditure		51,124	51,124	52,671
		--------	--------	--------

	--------	--------	--------
Net expenditure and net movement in funds	( 950)	( 950)	( 3,510)
	--------	--------	--------

Reconciliation of funds

Total funds brought forward	105,667	105,667	109,177
	---------	---------	---------
Total funds carried forward	104,717	104,717	105,667
	---------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Easterhill Community Church Ltd.

Company Limited by Guarantee

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£

Current assets

Debtors	10	8,319	7,234
Cash at bank and in hand		96,758	98,793
		---------	---------
		105,077	106,027

Creditors: amounts falling due within one year	11	360		360
		---------		---------
Net current assets			104,717	105,667
			---------	---------
Total assets less current liabilities			104,717	105,667
			---------	---------
Net assets			104,717	105,667
			---------	---------

Funds of the charity

Unrestricted funds		104,717	105,667
		---------	---------
Total charity funds	12	104,717	105,667
		---------	---------

For the year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

These financial statements were approved by the board of trustees and authorised for issue on 18 September 2025 , and are signed on behalf of the board by:

Dr N Fraser

Trustee

Easterhill Community Church Ltd.

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is 6 Burnett Court, Chryston, Glasgow, G69 9DE.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. (a) No cash flow statement has been presented for the company.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

4. Limited by guarantee

Easterhill Community Church Ltd. is a company limited by guarantee and thus has no share capital.

5. Donations and legacies

Unrestricted Funds	Total Funds 2024	Unrestricted Funds	Total Funds 2023
£	£	£	£

Donations

	Donations	41,850	41,850	41,923	41,923

Other donations and legacies

Taxation recoverable on donations	8,324	8,324	7,238	7,238
	--------	--------	--------	--------
	50,174	50,174	49,161	49,161
	--------	--------	--------	--------

6. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2024	Unrestricted Funds	Total Funds 2023
	£	£	£	£
Christian Education (Outreach)	24,642	24,642	22,735	22,735
Costs of social event for the local community	7,680	7,680	8,417	8,417
Donations	8,900	8,900	13,500	13,500
Support costs	9,902	9,902	8,019	8,019
	--------	--------	--------	--------
	51,124	51,124	52,671	52,671
	--------	--------	--------	--------

7. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2024	Total fund 2023
	£	£	£	£
Christian Education (Outreach)	24,642	–	24,642	22,735
Costs of social event for the local community	7,680	–	7,680	8,417
Donations	8,900	–	8,900	13,500
Governance costs	–	9,902	9,902	8,019
	--------	-------	--------	--------
	41,222	9,902	51,124	52,671
	--------	-------	--------	--------

8. Independent examination fees

	2024	2023
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	738	738
	----	----

9. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

10. Debtors

	2024	2023
	£	£
Taxation recoverable on donations	8,319	7,234
	-------	-------

11. Creditors: amounts falling due within one year

	2024	2023
	£	£
Accruals and deferred income	360	360
	----	----

12. Analysis of charitable funds

Unrestricted funds

	At 1 January 2024	Income	Expenditure	At 31 December 2024
	£	£	£	£
General funds	105,667	50,174	(51,124)	104,717
	---------	--------	--------	---------

	At 1 January 2023	Income	Expenditure	At 31 December 2023
	£	£	£	£
General funds	109,177	49,161	(52,671)	105,667
	---------	--------	--------	---------

The General Fund is an unrestricted fund representing funds available for general purposes. All unrestricted income is credited to the General Fund.

13. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2024
	£	£
Current assets	105,077	105,077
Creditors less than 1 year	(360)	(360)
	---------	---------
Net assets	104,717	104,717
	---------	---------

	Unrestricted Funds	Total Funds 2023
	£	£
Current assets	106,027	106,027
Creditors less than 1 year	(360)	(360)
	---------	---------
Net assets	105,667	105,667
	---------	---------