Scotlifh Charily No.SC 0001425 Broxburn BaptRSt Church Trustees, Report and Financial Statements Year Ended 30th September 2(123
Broxbum Baptist Church Contents of tbe Financial Statementsfor ihe year ended 30th.geplember 2023 Pagc Lhurch Infi)rnialii)n IILpi)rt ot'thL .1 ru.¥tLX' K¥P()rt of thL InLndnI l..xaminLp InL(ImL dnd l..XPLnditurL AcLC)unt IlaldnL¢ ShLLI N()tL4 to thi l.inancial %tstL'm¥nL
Broxburn Baptist Church Cbireb IDforniation Triiqtee IlaiikL'rs Ili)ydl Ilank i)t Sci)tland 3111 Ild l.inl(In NLwbridg¥ lThde endent F.xsmitt¢r
Broxburn Baptist Church Report of the Trustees 'Ih¢'l.ruV a plLa_%¢d i() pr¢sL"nt thcir r¢'rK)rt t()8¢.thLr viith thL tinanLial 8tatLmLnts nf thL churL.h the year ¢nd¢d 30th %ept¢mkn ?073 Sialu5 of Charity and Govtrnittg DocumeD¢ lJr()xhurn E3apli%t ChurLh ]% L%tsbliskL'd by Consliluiion. 'IThL LhuTLh 15 a SLottish Ch(wity (Nu. SCIIUU14?5) rLti)gniKxJ by thL Inldnd KLVLlluL unsA'r TLl¥rLnLL numbL'r CR41625. Aims and Affilia¢ioJJ -IhL aims of thb church in linL with ILS Consliluiion -I'hL church 1.% a(filiaiL'd to thL' Ilaplist Ilnion lif %coi]and. "rrustees and Olee Bearers 'I'hL church 1.% iongrLgaliiiniil in wlicy and its day to day wnning is undcrtakcn by thc ()tlicc13carL'rs (the Tru%tL"L5) dnd the IkaLiills. Th¥ (IffiLc BcdfLY5 who SLfvLd during the y¥dr and to the IldtL' i)f this r¢p(irt WLtL as tollows:. 'I'rusiL'L% Trea.Ytirer Appoinlmenl of Trustee5 'ii¥ I I'ii)lii% ,'IfL I)I)IIIIT)'Iliil ti)r ,'Ipi)11111111li |)1 by thc LhurLh MLrn.r$ &s and when rcquirLd ai d Lhurch mLL(ing h¥ld f()r thi% puryMM". -nK'rL 18 n() fixLd Yrn t(r .1 ru41th"%hip. Prii)r l() thL'if dppiiintmLnL nLW 'Iru5tL'Ls w()uld have Ix'Ln d LhurL'h lmIr f()r s()m¢ tim¢ dnd wi)uld FK. tiimili4ir with th¢ churLh'.s valuLS. ILS airns and objcctivcs as WL'II as ILS day-to-day c)PLralions. As part af their induction pr()gramrnL. n¢w .1 rustL'¥s arl rLquirLd to wid¥r8tsnd thL"ir slathttiry rLsp(In.sib&liliLS. Acbievements amd Performamce l)uring thc yL&ir, thc chutch m¥t regularly for worship and catTied (1 various aclivitic% in pursuit of thc aix)vL stalLd aims. SiLinifiLani highlights, LvLnts and dLvLlopmLnts ot nolL' in thL' yLar include thL folluwing.. _in rclation [(} aLlivitiLs'. Q I)51IIIIU¥d l..Inpli)ymLnt lit- a part-iiml L'i)mmunity' l)a%ti)r. la.%kLd with TLdLhing ()ut tLTr thi l(KJl C i)Illiiiuid I'lii l.igliihiiuK il hahTr and Ii)ddlir bFri)up i)[n (() Jll iii thi ¥LTrIninuni'. C i>iiiinu¥d ,IDI11)iiiidi %UPEMirt bpriiup liir pniN with and Pdfilli% ill- LhilLirin w.hii hdvL. A I)I11). In iiii)pii'aiiiin '1[h 'llriixbum and l.phall L'i)unLil lit- L'hur¥hi4 hiTrNlid a 4Ln'iLL liir I l()Iv W'LLk. IrgpiillizLd a LoIILLlii)n i)I"L'hr1:1S %hiK tXiK¥% t(Ir IhL %dmariTan s l>urL I'hrisima% .pJ1 l()i'idLd Jii L YLnl liir lhildriii tri)m il'iihin and i)ul%iili lh¥ ¢hurLh JI l.a%lLr C Iiiilinuid i(1 pri>1 idi d WiLklw nLw%ILnLr in prinl and Wi&1 Liiiail and yiiial mLdiJ. L'iinliiiLILd and ¥xlLndLd %iTh'iiLS in Ii)Lal LdfL hi)mL% thn)ugh thi IIiLdl C'i)UllLiI (Il. L'hurihLS. C 1¥d Iiul a Th'ILL H iih bi(k)d4 di)nalid Ix'ing, gyji'il) li) Il'is11.()thi41n l-(Iiid13Link. L 1117liniiLd IM(?TJililJ' L i)IILI&L'h<il,'<i IIIIL, (ln lii Ihl iiiminuiiilj. ()n¥ mibnili all pr(ILLd% lrE ti)r Maimillan (.lir I'a¥i. L IintinuLJ il monihli. W'iimLn N l.Llliiii'%hip. ( ()nliiiLiid iiii)nihI l-Jmily l-Ll1i)hjp liir tamiliL% in thL 11)mmunity. L i)i)rinuLd IhL pfiKL%% IIt-L()llVLTlin&T [() a %L'II I.
Broxburn Baptist Church Report of the Trnstees Achievements and Perforniance Icontinucd) In rclation fo funding- A small dLLrL'dK in di)nali()n% fr()m Lhuruh mLmbc'r% vid WLLkly c)ffLrin&s and CJift Aid donaiTI)ns. A Small diLr¥'a5L in twXiLipati()n by Lhur¥h mLmkrs in thl (lift Aid %Lh¥m¢. Financial review Principa150urces ollMnd¥ng 'rhL LhurL'h rL'CL'iVC% its. funding from church mLmlws and adherLmLs by way of offcrings and (yift Aid l)i)nalii)n.s Re&erve.f RLJ.%iili.%.[i)r ihe Year As d fLsuIt of 4 d¢tiLil ti)r thc y¢arof £7282 th¢ (iLn¢ral l."utHI ai 30 %Lpt¢mb¢r ?0?3 amount¢d tt) £?6633 (?(})? 34365) OthLr unrL%triclL'd fund% totallLd £3369 (20?2 ?919) giving l()tal funds of £311002 (?0?? £37?84) GraDt M8kiDg Policy "I"hL LhwLh makLS granLs from its tithed gift income to individuals and organisalions thai arL' gLnLrdlly kniiwn tt) thL .1 rus. thL Lhurch. IknL kncficiariLs arL' involvL'd in aLtivitivs or ministric% cc)mpa(ibl¢ with thL churih's (Ihj¥¢liv¢.%. Statemen¢ OD Risk 'IhL I ru%lL'L%a.S4L%S thc major risks t() whtch th¢ charity is cxposcd (Trn an ongoing basis and havc Lstablished pr()L¥durLs l() miligali thi)K that arL' idLntifiLd as a rL4uIt of thLSL rL'viLWS.
Broxburn Baptist Church Report oftbe Trns1tt5 Truslees. ReSPODsibilit UndLr ILgislaiion K'laimg ts) charJ.li in koiland. thL" TrUStLi arL' ru¥d lo preparc tfftancial slatL"mcnts t'oreach tinancial year which givc a truc and tair vicw ot the te ot the church's aftairs and of its incoming r¥ll[L¢s and applicalion ot. rcs(xircL% includin8 its surplus or dcticit for that yLar, and whiLh havc IK"¢n prrIY ppared frum and at¥ in agrccment with the accounting rLr(ds of thc chwch and c(xnply with rclevani discloswe requir¢m¢nts. tn prcparing those fMal21 siai¢mcnCs, dK" TtLs arc required to: s£lect suitsblL a¢¢ounting lICicS and then apply thcm cffl%i5tLtIY akL judgL"mL'nts and Lstimal¢%. that arc rca41)nabk and prudenl prLt)arL thL fInal21 st2temen15 on the going concLYn lusis unless it is itilriValC to prcsume thai chUh will cc)ntinuc its activitics. Th¢ TruslL¥S arL TL"StKbn%ible for k¢¢ping prOr accounling records which dCloS¢ with rcaionabl¢ a¢¢ur&'y at any limc thc church's financial wsitson and cnabk thL .1 rustcLTh to Ln¥urc tknt th£ financial tatL TnunLs c(Imply with thL" fLquirnmLnL4 of SL"ction 5 of thL Iaw RL'forni (m&slIan(VU$ Provisi011s} (SLl>tland) .QLt IWO and thL Charitics ALLounts (Scotiandi Rrgulalicins 199? fk)wing th¢r¢frc)m. "IhL .1 rustLt% alx) havl ¥LDLTdl SpOnsIbl11ty for taking wih sK"PS" &• &s()nablY OPLll tsi thcm safcguard ¥hurLh's asSCL% io prL'VLnl and d¢¢cl fraud and othcr irrL-gulariiiL'S. OTr behalf of ihe Trnfee l)atcd ovimkr ?0?3
Broxburn Baptist Church
Rewjrt of ibe Independen¢ F.x4miDers to the Trnsteesff)r ih¢ y¢areped 3rt.gepi¥mher
2n?.1
I rewrt nn the accounts of ihe church fnr the year ended ioth september 2017 which are set
ui on pagTeg 5 to 7.
Respective responsibiliti oftrnstees and examiner
Th¢ charity's tnLStc¢s arc rcsponsiblc for th¢ pr¢poralion of OUnts in accordancc with
the tern)s of thc Chttrilics artd Trustcc InYc5ttnent (Scotlandl Act 2(K>5 ttnd thc Chariti¢s
Accounts (Scotland) Rebwlations 2(M. The charity trtteeS consider t]kii the audit
rcquir¢m¢nl of Regul10 1011) (d) of the Accounts Regulatio does wt apply. It is my
respon8ibili(y io examine the accou$ a5 required under 5CCtion 44(1) (c) of thc Act and to
siaia whether panicbjlar matters have come to my kthenlion.
Basis of independent examiner's statement
M). ¢X¢uninaliun is raled out in accordance with Regulation I l of the Chariiies Accounrs
Isiotlandl Reguliltions 2000. An ¢Xitsninaiion in¢lud¢b 4t T¢VifW of thr a¢wunling rccord5
kLPt by thL Lliariiy aiid a comrmrison of ihe accounLS presenÈed with Ihiyie r¢wrd5. 11 ii1s0
IEILludvs Luiisidrr¢ltion vf any Unusu iirms ur dlsLIvsur in thc <ircuunl¥ lind Seeks
explaii<iliuris frviii tli¥ trLLSItttrs LUIlL¢IllI¥ suLh m4ill¥ts. Th¢ pii)LLxlur¢s und¢riak¢n tx)I
pruvi41¢ ull tli¢ ¢vid¢iiLe ih
Broxburn Baptist Church Receipts and Payments Accounts For the Y cnduj 30 Sepimb¢r 2023 Gtoerl Desiyated Restricted F• Fumds Total 2J123 Totsl 2,022 Reteipts Ilerings CFift aid ()fferings T&x rLYowuoJ i)n 8ift aid 8iving Rents DOnlOnS OthLr inetyne 13.189 3.713 3.020 6.3(M) 13,189 3.713 3.020 6,3 1.448 9.817 2.669 3.801 T•t81 Rtteipts 27.670 28.280 yttktDIS Pajpwntsfor Chwdle•cdkn minis1¢n salary l.'mploy¢r5 Nloal Insura Pension Couneil Tax Pulpii Surrf)ly MinisiLYs upenses Church &. Mansc IrE5uraD( Fleiil & l.ighi & Wa T¢l¢phon¢ Rw4irs & mni¢8n¢t ottish Ilapil Fynd tknnaii()ns Computer Expenses OutrLYch Sundry Lxpenses Mission gifts iataiionLt) & Advertising GovetoneÉ costs 1ndLpendLE L¥amin&ion legJ ¢xps Tothl Payments 12230 12230 9.458 473 1.155 1.880 473 1.155 1.880 648 2.3(X) 1,733 9.403 1.733 9.403 1.539 2.156 393 1.592 50 1.250 725 270 587 1.2( 2.395 714 5(M 814 274 1.347 1250 725 270 587 12(Kb 41 21x1 ?21)4 2W 2204 34.952 21X) 393 23.376 Defi¢itlsurpkn for the yer "I rdn%lL 17.732 -7.282 Net movement in aftertrS(eIJ Total funds trffoughi forward 34J65 2.919 37.284 32.380 Totsl f••ts urried forwvd 3J69 JO.IM12 37.284 Page 7
Broxburn Baptist Church Statement of Balances As at JO September 2023 2.023 2,012 BaThk & Cgh IN Iband 37284 -7282 MIivLmeni in ihe year Closini balmres 37J84 'I'otl Net Allets Rcyr¢y¢ntd by.. I1Th¥trIcI¢o fund¥ 26th33 JJ69 2919 Ministy %uptx)rt fund Approvcd by ihc'l'rusiecs on Novcmtxr20218nd SiBTKd on ihcir bCr by thc Und¢rnCd.. Th¢ note5 forrn part ol'ihese financial statements. Page 8
Broxburn Baptist church Notes to the Receipts and Payments Accounts For the ye3r ded 30 September 2023 Unrestriettd funds B•lanc¢ at 1.10.22 Balance at 30.9.23 Receipts Paymnts Transfers Genernl Fund 34.365 26.827 (34.559) 26.633 DeslRnaiedfvNdf." Fabric Fund 2919 -393 3369 Ministy Suwrt)rt fund Tothl desi8nated funds 2.919 (393) 3.369 Total funds 37.284 27.670 (34.952) 30.002 7lie ti6n¢rul encomptsses all income and exF¢Thliiure relatin8 kn the primary focus ac¢ivilie5 of the charity. other than thosc for which fvnding is r¢5tricd. ExplntloA of funds The Cienernl Fwid ¢ncomp&4ses all th¢ inc(m and exrndiiure Teahing to the primary roc$ acliviiies of the ¢hariry.other than those which hIng is restric*d The Fabric Fund represents sei &8ide io fimd churth re1 and renewals