Auldhouse Community Church
Trustees’ Annual Report and Financial Statements
For the year Ended 31st December 2024
Scottish Charity Number: SC001443
Auldhouse Community Church Trustees’ Annual Report
| Auldhouse Community Church |
|
|---|---|
| Trustees’ Annual Report | SC001443 |
| TRUSTEES’ ANNUAL REPORT | 3 |
| Reference and Administrative Information | 3 |
| Structure, Governance and Management | 4 |
| Objectives and Activities | 5 |
| Achievements and Performance | 5 |
| Financial Review | 9 |
| INDEPENDENT EXAMINER’S REPORT | 11 |
| STATEMENT OF FINANCIAL ACTIVITIES | 12 |
| BALANCE SHEET | 13 |
| NOTES TO THE FINANCIAL STATEMENTS | 14 |
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Auldhouse Community Church Trustees’ Annual Report
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Trustees’ Annual Report
ended 31st December 2024.
The report has been prepared in accordance with the charity’s trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the charities Accounts (Scotland Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP (FRS102)) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1 January 2019)
Reference and Administrative Information
Charity Name Auldhouse Community Church
Also Known As ACC
Scottish Charity Number SC001443
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Bankers CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent, ME19 4JQ Solicitors Holmes Mackillop 109 Douglas Street Glasgow G2 4HB Independent Examiner Tangram Accounting 23 Clark Avenue Linlithgow EH49 7AP
Structure, Governance and Management
Governing Document
Auldhouse Community Church is a Scottish Charity (SC001443) established by a Deed of Trust, with the most recent amendments to the Trust Deed being made in April 2014. The church has been a registered charity since 19th July 1993.
Appointment of Trustees
Trustees are nominated from the membership of the church by the leadership team of the church and intimated to members of the trust at an Annual General Meeting or Special General Meeting of the members. Nominations are approved at the meeting by a show of hands. There must be at least three, but not more than seven trustees.
Organisational Structure
The church is independent and congregational in polity. The day to day running of the church is delegated by the trustees to the leadership team and deacons.
Key management personnel
The trustees consider themselves along with the deacons as being in charge of directing and controlling the charity. No remuneration was paid to the trustees or deacons during the year.
Day to day management of the charity is delegated to the Leadership Team and our pastor Stuart Blythe.
Independent Examiner
Tangram Accounting. The trustees recommend that she remain in office as independent examiner until further notice.
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Objectives and Activities
Charitable Purpose and Aims
The charitable objects of the church are to advance the Christian Faith in accordance with the Statement of Faith set out in the schedule annexed to the Deed of Trust of the church.
We seek to build each other up in the Christian Faith and to demonstrate the love of God and the good news of Jesus Christ in both word and action. The aim of the church is that we seek to be ‘changing lives and changing communities’ as people hear God’s word and see the practical outworking of our faith as we serve our local communities and support Christian missions to communities in Glasgow, Scotland and beyond.
Activities
The past year has been a period of major change and transition at ACC. We were delighted to secure the appointment of our new senior pastor who joined us in the middle of August 2024.
In November we were able to add further to the staff of the church with the appointment of to the new role of Associate Pastor. The trustees and leadership team are enormously grateful to the church family which has pulled together to ensure that the life and ministries of the church continued as seamlessly as possible during this last year.
During the year our ministries included Sunday morning worship, Kids’ Church (Sunday School), Auldhouse Youth, including Tuesday night clubs, prayer, discipleship and house groups, Community Foodbank and the Parent and Toddlers group.
The Scottish Hub of Westminster Theological College, with ACC acting as host church, continued to meet weekly in the building during the academic year. In addition, other groups rented the building, or parts of it, for various activities from fitness to worship.
There is a growing sense of purpose and optimism under Stuart’s leadership, and we are looking forward to developing our plans to “change lives, change communities” in the coming year.
Achievements and Performance
Leadership and Governance
The Leadership Team and Trustees continued to meet jointly for most of the year with the purpose of working together to complete the recruitment of the pastor and associate pastor, assessing the spiritual and pastoral welfare of the church and progressing its
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stated aims. In particular, emphasis was placed on the importance of pastoral care and supporting the spiritual and practical needs of the church family.
The AGM was held in the church on 17 April 2024. Treasurer presented draft accounts at the meeting and ministry reports were discussed and a vote of thanks given to all who contributed to the life of the church. The trustees signed of the final accounts and annual report on the 9[th] of September 2024.
The church’s Community Fund continues to help many people and groups in need through its community fund. This work was supported by donation from the Mary Brown Memorial Trust (Scottish Charity No. SC048591) along with grants and donations from a number of organisations and individuals.
Community Work
Our Auldhouse Community Foodbank distributed 2470 food parcels during 2024 (a decrease of 18% compared with 2023). This has stemmed from encouraging regular users to budget and make their salary or benefits cover 3 weeks of the month with the Foodbank helping every 4th week. This has enabled us to focus on more critical cases who do need weekly support.
Most people who come to our foodbank don’t just have food poverty. There are normally wider multifaceted issues. We are working on building up relationships with users to find out how we can help with the route causes of the issues they face. These can be anything from marriage break ups, victim support, drug or alcohol abuse, and other health issues.
We rely on the support of outside agencies to help provide support for wider issues, including St Vincent de Paul and Voice ability Scotland, Glasgow to name just a few.
The work of our Community Foodbank is supported by a wider range of organisations and individual volunteers. We are very grateful for regular donations from Prayas, Eastwood Parish Church, Pollokshaws Parish Church, Pollokshaws Methodist Church, St Mary’s and Holy Name Parish, St Vincent de Paul, Sir John Stirling Maxwell Allotments, Giffnock Soccer Centre and Morrisons Giffnock and Lidl Giffnock.
Being present in the community and supporting local events has really increased community donations which is very helpful. Our community worker Roma Madden regularly attends the Pollokshaws Area Network meeting and getting to know the local councillors and community councils has helped us to understand the wider support and funding landscape. We received funding from Glasgow City Council and Sainsbury’s in 2024 including funding to run our Community Cookery Courses help us widen our reach
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in the community. Our intention is to continue this throughout 2025 building stronger relationships and connecting with more people in our community.
In addition to the Foodbank, our church building is also made available for community groups to use. These include the Church of The Risen Christ, who hold two services per month, and a yoga and a pilates group that meets weekly. The church also ran a weekly parent-and-toddler group which paused activity during the middle of the year.
Youth and children’s work
Despite not having any full time staff dedicated to this area of ministry for most of the year we have managed to maintain a vibrant programme of Kids Church and Youth activities.
Thanks to the great work of and a large number of fabulous volunteers our kids church ministry has not only been maintained but also developed in the last year. Under the leadership of we recently reorganized Kids Church into four distinct groups. Our creche, catering to children under 3, convenes in the upstairs room, with parental supervision. Preschoolers, aged 3 to 5, gather in the church office, typically with around five children each week. Juniors, encompassing primary 1 to 4, also meet in the church office, usually with six attendees. Meanwhile, seniors, spanning from primary 5 to secondary 1, typically consist of ten children each week. These groups convene every Sunday morning, midway through the service. (age groups subject to change). In June of last year, we invested in the "RaiseupFaith" program, which offers lesson materials tailored for preschoolers up to seniors. These resources incorporate multimedia elements, songs, teaching notes, and activity suggestions.
Huge thanks go to and our faithful volunteers for ensuring that our youth activities have continued in the last year. Our Tuesday night youth activities have been well attended. Breakout has seen up to 15 children attending participating in games, Bible stories, and connecting with their local church. The team does a fantastic job of hosting the young people, creating a strong sense of community among the attendees. Our aim is to build deep relationships with both children and parents, creating a pathway for them to consider attending ACC on Sundays.
Unplugged typically see 10–15 children attend every Tuesday. Unplugged is a group for children in P6–S3, meeting every Tuesday from 6:45–7:45 p.m. for fun and games. The session includes a break for snacks and a short Bible story or reflection.
The Place is for young people in S2 and above, meeting every Tuesday from 7:45–8:30 p.m. for hot drinks and discussions on relevant topics.
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In addition, a well-supported programme of youth outings has been provided throughout the year provided a further opportunity for youth connected to the church community to have fun and develop fellowship with each other.
Now that is in post, he is working with our ministry leaders and volunteers to build on the programme of activities we can offer to young people connected to the church community.
Prayer and Worship
Encouragement to prayer led by the prayer team was achieved through regular meetings of the prayer group, Sunday prayer breakfasts and the prayer team being available at the end of Sunday services. The efforts of the prayer team played a significant role in helping us to discern the calling of our two new pastors and to encourage the prayer life of church members throughout the year.
Thanks to the efforts of who stepped up to co-ordinate worship rotas throughout most of 2024 the worship life of the church continued to develop with notable contributions from our volunteer team of musicians and worship leaders and a variety of vocalists participating regularly on Sunday mornings. We continue to see healthy attendance at our Sunday morning services with a number of new individuals, couples and families joining the fellowship.
showed great leadership in planning the preaching programme throughout 2024 and ensuring that we were able to maintain high quality preaching in the absence of a full-time pastor. took on this responsibility after joining us and we are all benefitting from his knowledge and experience in leading this vital aspect of church life.
Deacons
The Deacons
put in a huge
amount of work continued to ensure that the practical needs of the church were met, including maintenance of the fabric of the building, cleaning, landscape maintenance and technical support for the admin of the church as well as our audio-visual equipment. The deacons also ensured the church is accessible to visitors and hires, ensured seating was in place for worship and, very importantly, that provisions were in place for Communion twice per month. Kemp Anderson stepped down during the year. We thank him for his commitment to the church.
some important enhancements to the management of the heating system and improvements to health and safety were completed during the course of the year.
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Other community and missions work
Interest in both local and international missionary work was continued through the support of five Christian mission organisations: Glasgow City Mission, Leprosy Mission Scotland, Tear Fund Scotland, Scripture Union Scotland and Glasgow Street Pastors.
We continue to be an active member of the Scottish Network of Churches and have benefitted from being part of the network particularly the support they provided during the recruitment of our new pastor.
WTC Scotland Hub
The WTC Scotland Hub is now in its 4thrd year and continues to establish its presence as a interdenominational theological college offering part-time university validated degree programmes in Kingdom Theology. We held theology events in Glasgow, Edinburgh, Fife and online and our Hub Director continues to meet with church and ministry leaders to promote WTC. Entering the 24/25 academic year, the Scotland Hub continues to be the 2nd largest Hub in the UK studying at all levels: CertHE, BA, GradDip and MA. Students come from a variety of church backgrounds and locations Thanks to the Mary Brown Trust, we were able to offer financial bursaries to 4 students to enable their studies. We also invested in our library to increase resources available to students. Through partnering with WTC, ACC is having an impact in training people for the work of the Kingdom across Scotland.
Financial Review
Principal Funding Sources and Financial Position
The church receives its normal funding from church members by way of weekly offerings and gift aid donations together with the associated Gift Aid.
Total income for the year has increased from £171,460 to £185,151. This is mainly due to an increase in donations to both the general fund and to the restricted funds.
Total expenditure for the year has reduced from £188,687 in 2023 to £164,323 this year. This is mainly due to the reduction in staff costs while we were without key employees. This year staffing and overhead costs have been allocated to the Foodbank Fund to show the full cost of running the foodbank from the church.
Per the Statement of Financial Activities, the church reported net income for the year of December 2024 the church had total funds of £20,828 (2023: deficit of £17,227. At 31[st] £648,770 (2023: £627,942) of which £361,278 (2023: £388,592) was tied up in Fixed Assets consisting mainly of our buildings.
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Reserves Policy
It is a policy of the trustees to maintain unrestricted funds (i.e. funds not committed or invested in fixed assets) at a level equating to approximately six months of budgeted unrestricted expenditure. This should ensure that the church has sufficient funds to maintain the church’s ongoing work, allowing for the variance in the timing of income and expenditure and any unexpected expenses. This policy would equate to reserves of £87,500 given the budgeted expenditure for 2025. Reserves are currently £266,952 (2023: £217,763). This is more than double the level defined by our policy.
The trustees will be reviewing the reserves policy and the level of reserves currently held, to ensure that they are making best use of the funds with which they have been entrusted.
Grant Making Policy
The church makes grants from its gift income to individuals and organisations that are generally known to the trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.
Risk Management
The trustees assess the major risks to which the church is exposed on an ongoing basis and take action and establish procedures to mitigate those that are identified as a result of these reviews. The principal risks identified by the trustees are assessed as follows:
-
Physical safety and security of building users
-
Inadequate protection of vulnerable users
-
Reputational impact of acts or omissions of staff or members such as those relating to the use of social media
The trustees’ report was approved by the board on 9[th] April 2025 and signed on their behalf by:
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Auldhouse Community Church IE Report
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Independent Examiner’s Report
To the trustees of Auldhouse Community Church
I report on the statement of account of the charity for the year to 31[st] December 2024, as contained in this document, the financial statements for which are set out on pages 12 to 26.
Respective responsibilities of trustees and examiner
accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 any 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 2006 Accounts Regulations. 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 by 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:
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
-
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
-
Have not been met, or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
10[th] April 2025 CIE
Tangram Accounting
23 Clark Avenue, Linlithgow, EH49 7AP
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Auldhouse Community Church Financial Statements
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Statement of Financial Activities
For the year ended 31[st] December 2024
| 024 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Restricted Funds Designated Fixed Assets £ £ - 54,294 - - - - - - - 54,294 - - 27,314 59,407 27,314 59,407 (27,314) (5,113) - - (27,314) (5,113) 388,592 8,891 361,278 3,778 2024 icted Funds |
Total Funds £ 164,879 14,617 129 5,526 |
2023 | ||||||||||
| Unrestricted Funds | Restricted Funds |
Total Funds | ||||||||||
| General | Designated Fixed Assets |
|||||||||||
| £ | £ | £ | £ | |||||||||
| Income and Endowments from: | ||||||||||||
| Donations and Legacies | 106,783 | - | 45,203 | 151,986 | ||||||||
| Charitable Activities | 14,292 | - | - | 14,292 | ||||||||
| Other Trading | 632 | - | 693 | 1,325 | ||||||||
| Investments(interest receivable) | 3,857 | - | - | 3,857 | ||||||||
| Total Income | 130,857 | 185,151 | 125,564 | - | 45,896 | 171,460 | ||||||
| 7 269 8 77,333 |
269 164,054 - |
|||||||||||
| Expenditure on: | ||||||||||||
| RaisingFunds | 490 | - | - | 490 | ||||||||
| Charitable Activities | 120,692 | 27,624 | 39,881 | 188,197 | ||||||||
| Other | - | - | - | - | ||||||||
| Total Expenditure | 77,602 | 164,323 | 121,182 | 27,624 | 39,881 | 188,687 | ||||||
| 53,255 - 17 53,255 230,459 |
20,828 - 20,828 627,942 |
|||||||||||
| Net Income/(expenditure) | 4,382 | (27,624) | 6,015 | (17,227) | ||||||||
| Transfers between funds | (315) | 315 | - | |||||||||
| Net movement in funds | 4,067 | (27,624) | 6,330 | (17,227) | ||||||||
| Funds Brought Forwards | 226,392 | 416,216 | 2,561 | 645,169 | ||||||||
| Total Funds carried forwards | 283,714 | 648,770 | 230,459 | 388,592 | 8,891 | 627,942 |
All income and expenditure derive from continuing activities The notes on pages 14 to 26 form an integral part of the financial statements
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Auldhouse Community Church Financial Statements
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Balance Sheet
At 31[st] December 2023
| Restricted Funds Designated Fixed Assets £ £ 361,278 361,278 - - 446 - 3,332 - 3,778 - - - 3,778 361,278 3,778 2024 cted Funds |
Total Funds £ 361,278 |
2023 | 2023 | 2023 | 2023 | 2023 | 2023 | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds | Restricted Funds |
Total Funds | ||||||||||
| General | Designated Fixed Assets |
|||||||||||
| £ | £ | £ | £ | |||||||||
| Fixed Assets | ||||||||||||
| Tangible Assets | - | 388,592 | - | 388,592 | ||||||||
| Total Fixed Assets | - | 361,278 | - | 388,592 | - | 388,592 | ||||||
| 15 7,378 279,206 |
7,824 282,538 |
|||||||||||
| Current Assets | ||||||||||||
| Debtors | 11,744 | - | 250 | 11,994 | ||||||||
| Cash at bank and in hand | 220,026 | - | 8,641 | 228,667 | ||||||||
| Total Current Assets | 286,584 | 290,362 | 231,770 | - | 8,891 | 240,661 | ||||||
| 16 2,870 |
2,870 | |||||||||||
| Liabilities | ||||||||||||
| Creditors: Amounts falling due within oneyear |
1,311 | - | - | 1,311 | ||||||||
| Net Current Assets or Liabilities | 283,714 | 287,492 | 230,459 | - | 8,891 | 239,350 | ||||||
| Total Assets less current liabilites | 283,714 | 648,770 | 230,459 | 388,592 | 8,891 | 627,942 |
[th] April 2025 and signed on their behalf by:
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Auldhouse Community Church Notes to the Financial Statements
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Notes to the financial statements
For the year ended 31[st] December 2024
1. Accounting Policies
(a) Basis of Preparation and assessment of going concern
(Scotland) Act 2005, the Charities Accounts (Scotland) Act 2006 (as amended) and the Charities SORP (FRS102) (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 (FRS102), as amended for accounting periods commencing from 1 January 2019), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102).
The trustees consider there are no material uncertainties about the charity’s ability to continue as a going concern.
(b) Funds structure
Unrestricted.funds.comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated.funds where the trustees, at their discretion, have created a fund for a specific purpose, and set funds aside out of general funds. These funds can be undesignated by the trustees if required.
result of a fundraising appeal.
Further details of the funds are disclosed in notes 17 and 18
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Auldhouse Community Church Notes to the Financial Statements
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(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Cash donations are recognised on receipt.
income to be deferred.
distribution, the amount is known and the receipt is probable, the amount is recognised as income. Where the amount is not known the legacy is treated as a contingent asset.
Gift Aid is recognised when the associated gift is recognised, the donor has completed a Gift Aid declaration and the amount of gift aid recoverable can be measured reliably. Gift Aid recoverable is allocated to the same fund as the associated donation.
Investment income in the form of interest is included when receivable and the amount can be measured reliably. The is usually on notification of the interest paid or payable by the bank.
Donations of goods for distribution are recognised at a value of £1.70 per kg of food distributed, when the food is distributed to our
(d) 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 accuals basis.
Grants and donations payable are payments to a third party in furtherance of the charitable purposes of the church. In the case of
(e) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
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Auldhouse Community Church Notes to the Financial Statements
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(f) Tangible Fixed Assets
Tangible Fixed Assets are initially measured at cost and subsequently measured at cost or valuation, net of any depreciation and any impairment losses. The costs of minor additions or those costing below £1,000 are not capitalised.
Depreciation is recognised so as to write of the cost or valuation of assets, less any residual value, over their useful lives at the following rates:
Heritable Property Over 30 years (3.33% straight line)
Plant and Equipment Over 4 years (25% straight line) Fixtures and Fittings Over 4 years (25% straight line)
The Revaluation Reserve in Note 17, represents a gain arising from the revaluation of the charity’s heritable property at 31[st] December 2017. In line with the charity’s depreciation policy on heritable property, the Revaluation Reserve is being amortised over 30 years.
The charity’s policy on revaluation of heritable property is that it will be revalued every 10 years.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the year.
(g) Basic Financial Instruments
Cash and Bank Deposits:
- Cash value held
Debtors (including trade debtors and loans receivable):
-
Settlement amount after trade discounts
-
Amount advanced by the charity
Creditors (including trade creditors and loans payable)
-
Settlement amount after any trade discounts (provided normal credit terms apply)
-
Amount advanced to the charity
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related transaction costs.
Current assets and current liabilities are measured at the cash or other consideration expected to be paid or received and discounted.
(h)
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
employment of an employee or to provide termination benefits.
(i) Pension Contributions
charged as an expense as they fall due. The charity uses NEST for its pension scheme.
2. Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily available from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on a regular basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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Auldhouse Community Church Notes to the Financial Statements
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3. Analysis of Donations
| Restricted Funds Designated Fixed Assets £ £ - 1,219 - 705 - 24,940 - 27,430 - 54,294 2024 cted Funds |
Restricted Funds Designated Fixed Assets £ £ - 1,219 - 705 - 24,940 - 27,430 - 54,294 2024 cted Funds |
Total Funds £ 78,104 20,591 38,754 27,430 |
2023 | 2023 | 2023 | 2023 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds | Restricted Funds |
Total Funds | ||||||||||||
| General | Designated Fixed Assets |
|||||||||||||
| £ | £ | £ | £ | |||||||||||
| Gift Aid offerings and donations | 73,165 | - | 1,850 | 75,015 | ||||||||||
| Income tax recovered | 18,770 | - | 563 | 19,333 | ||||||||||
| Other donations | 14,848 | - | 14,368 | 29,216 | ||||||||||
| Donated Goods for Distribution | - | - | 28,422 | 28,422 | ||||||||||
| Total Donations and Legacies | 110,585 | 54,294 | 164,879 | 106,783 | - | 45,203 | 151,986 |
4. Analysis of Income from Charitable Activities
| Restricted Funds Designated Fixed Assets £ £ - - - - - - - - - - - - 2024 cted Funds |
Total Funds £ 4,250 9,926 80 361 - |
2023 | 2023 | 2023 | 2023 | 2023 | 2023 | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds | Restricted Funds |
Total Funds | ||||||||||
| General | Designated Fixed Assets |
|||||||||||
| £ | £ | £ | £ | |||||||||
| 4,275 | - | - | 4,275 | |||||||||
| 8,784 | - | - | 8,784 | |||||||||
| 150 | - | - | 150 | |||||||||
| 753 | - | - | 753 | |||||||||
| 330 | - | - | 330 | |||||||||
| Total Charitable Activities | 14,617 | 14,617 | 14,292 | - | - | 14,292 |
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Auldhouse Community Church Notes to the Financial Statements
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5. Analysis of Income from Other Trading
| General £ 129 - Unrestri |
Restricted Funds Designated Fixed Assets £ £ - - - - - - 2024 cted Funds |
Restricted Funds Designated Fixed Assets £ £ - - - - - - 2024 cted Funds |
Total Funds £ 129 - |
2023 | 2023 | 2023 | 2023 | 2023 | 2023 | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds | Restricted Funds |
Total Funds | ||||||||||
| General | Designated Fixed Assets |
|||||||||||
| £ | £ | £ | £ | |||||||||
| Youth Tuck Shop | 632 | - | - | 632 | ||||||||
| Second Hand Clothes Sale | - | - | 693 | 693 | ||||||||
| Income from Other Trading | 129 | 129 | 632 | - | 693 | 1,325 | ||||||
| 6. Analysis of Income from Investments |
||||||||||||
| General £ 5,526 Unrestri |
Restricted Funds Designated Fixed Assets £ £ - - - - 2024 cted Funds |
Total Funds £ 5,526 |
2023 | |||||||||
| Unrestricted Funds | Restricted Funds |
Total Funds | ||||||||||
| General | Designated Fixed Assets |
|||||||||||
| £ | £ | £ | £ | |||||||||
| Bank Interest | 3,857 | - | - | 3,857 | ||||||||
| Total Investment Income | 5,526 | 5,526 | 3,857 | - | - | 3,857 |
7. Analysis of Cost of Raising Funds
| Total Funds £ 269 |
2023 | 2023 | 2023 | 2023 | 2023 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| UnrestrictedFunds | Restricted Funds |
Total Funds | |||||||||||
| General | Designated F.A. |
||||||||||||
| £ | £ | £ | £ | ||||||||||
| Tuckshop stock | 490 | - | - | 490 | |||||||||
| Total Cost of RaisingFunds | 269 | - | - | 269 | 490 | - | - | 490 |
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Auldhouse Community Church Notes to the Financial Statements
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8. Analysis of Cost of Charitable Activities
| ble Activities | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Restricted Funds Designated F.A. £ £ - 16,231 - - - 6,816 - 124 - - 27,314 - - - - - - - - - - - - - - 8,175 - 27,430 - - - - - 391 - 240 27,314 59,407 2024 cted Funds |
Total Funds £ 45,198 6,250 28,280 12,782 990 27,314 567 - 732 819 - - - - 8,175 27,430 - - - 391 5,126 |
2023 | ||||||||||
| UnrestrictedFunds | Restricted Funds |
Total Funds | ||||||||||
| General | Designated F.A. |
|||||||||||
| £ | £ | £ | £ | |||||||||
| StaffSalary Costs | 70,080 | - | - | 70,080 | ||||||||
| JobAd &Relocation Fees | - | - | - | - | ||||||||
| Premises Costs | 16,382 | - | - | 16,382 | ||||||||
| Running Costs | 22,326 | - | 1,315 | 23,641 | ||||||||
| Independent Examination Fees | 905 | - | - | 905 | ||||||||
| Depreciation | - | 27,624 | - | 27,624 | ||||||||
| Sunday School | 702 | - | - | 702 | ||||||||
| YouthWork | - | - | - | - | ||||||||
| Expenses | 201 | - | - | 201 | ||||||||
| Youth Activities & Outings | 1,986 | - | 75 | 2,061 | ||||||||
| Community Support | - | - | - | - | ||||||||
| Small Equipment | - | - | 600 | 600 | ||||||||
| Equipment donated | - | - | 45 | 45 | ||||||||
| Gas/Electric top-up | - | - | 30 | 30 | ||||||||
| Foodbank - food | - | - | 8,432 | 8,432 | ||||||||
| Donated Food Distributed | - | - | 28,422 | 28,422 | ||||||||
| Toddlers ActivityCosts | 700 | - | - | 700 | ||||||||
| MessyChurch | - | - | - | - | ||||||||
| WTC Scottish Hub (excluding salary & bursary costs) |
||||||||||||
| Miscellaneous | 226 | - | - | 226 | ||||||||
| WTCHubLibrary | 348 | - | 762 | 1,110 | ||||||||
| GrantsPayable | 6,836 | - | 200 | 7,036 | ||||||||
| Total Charitable Expenditure | 77,333 | 164,054 | 120,692 | 27,624 | 39,881 | 188,197 |
Page 20 of 26
Auldhouse Community Church Notes to the Financial Statements
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9. Restricted Fund Expenditure
| WTC Hub | WTC Hub | WTC Hub | WTC Hub | WTC Hub | WTC Hub | Foodbank | Foodbank | Foodbank | Foodbank | Foodbank | Foodbank | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 | 2024 | |||||||||||||||
| Unrestricted Funds | Restricted Funds |
Total Funds | Unrestricted Funds | Restricted Funds |
Total Funds | |||||||||||
| General | Designated F.A. |
General | Designated F.A. |
|||||||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | |||||||||
| Salaries | 1,133 | - | 5,500 | 6,633 | - | - | 10,731 | 10,731 | ||||||||
| Grants & Bursaries | 2,000 | - | - | 2,000 | - | - | 240 | 240 | ||||||||
| Utilities | 2,421 | - | - | 2,421 | - | - | 3,963 | 3,963 | ||||||||
| PropertyCosts | 1,178 | - | - | 1,178 | - | - | 2,853 | 2,853 | ||||||||
| Speaker Honoraria | 100 | - | - | 100 | - | - | - | - | ||||||||
| WTC Hub Library | - | - | 391 | 391 | - | - | - | - | ||||||||
| RunningCosts | - | - | - | - | - | - | 124 | 124 | ||||||||
| Foodpurchased | - | - | - | - | - | - | 8,175 | 8,175 | ||||||||
| Donated Food Distributed | - | - | - | - | - | - | 27,430 | 27,430 | ||||||||
| 6,832 | - | 5,891 | 12,723 | - | - | 53,516 | 53,516 |
The unrestricted fee, received from Westminster Theological College of £9,926 is used to cover the unrestricted costs allocated to the WTC Hub. The costs allocated to restricted funds for WTC have been provided for by generous restricted donations.
Page 21 of 26
Auldhouse Community Church Notes to the Financial Statements
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10. Grants Payable
| General £ 336 500 500 500 500 500 50 - - - Unrestri |
Restricted Funds Designated £ £ - - - - - - - - - - - - - - - - - - - - - - - 240 - 2,000 - 2,240 2024 cted Funds |
Total Funds £ 336 500 500 500 500 500 50 - - - |
2023 | 2023 | 2023 | 2023 | 2023 | 2023 | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds | Restricted Funds |
Total Funds | ||||||||||
| General | Designated | |||||||||||
| Notes | £ | £ | £ | £ | ||||||||
| Grants Payable to: | ||||||||||||
| Charities and Institutions | ||||||||||||
| Compassion UK | 336 | - | - | 336 | ||||||||
| Tearfund Scotland | 500 | - | - | 500 | ||||||||
| LeprosyMission Scotland | 500 | - | - | 500 | ||||||||
| Glasgow CityMission | 500 | - | - | 500 | ||||||||
| Scripture Union Scotland | 500 | - | - | 500 | ||||||||
| Glasgow Street Pastors | 500 | - | - | 500 | ||||||||
| Hillpark Chaplancy | - | - | - | - | ||||||||
| Scottish Network Churches | 1,000 | - | - | 1,000 | ||||||||
| Scottish Christian Alliance | 1,000 | - | - | 1,000 | ||||||||
| Tinto Primary | - | - | 200 | 200 | ||||||||
| Total Grants to Institutions | 2,886 - - |
2,886 240 2,000 |
4,836 | - | 200 | 5,036 | ||||||
| Grants to Individuals | ||||||||||||
| Rent Support | - | - | - | - | ||||||||
| Bursaries for WTC | 2,000 | - | - | 2,000 | ||||||||
| Total Grants Payable | 2,886 | 5,126 | 6,836 | - | 200 | 7,036 |
11. Trustee and Related Party Transactions
No trustees were reimbursed expenses (2023:nil)
During the year, the charity received unrestricted donations totalling £10,735 (2023 £16,618) from trustees and related parties. In addition, the church received donations from The Mary Brown Memorial Trust totalling £2,500. Two trustees of the church,
are also trustees of the Mary Brown Memorial Trust.
There were no other related party transactions.
Page 22 of 26
Auldhouse Community Church Notes to the Financial Statements
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12. Staff Numbers and Costs
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Staff Numbers | 3 | 4 | ||||||
| Employment Costs | ||||||||
| £ | £ | |||||||
| Wages & Salaries | 42,625 | 63,156 | ||||||
| Employer NIC | - | 1,683 | ||||||
| Employer Pension Costs(salarySacrifice) | 2,573 | 5,241 | ||||||
| 45,198 | 70,080 |
No employee received remuneration greater that £60,000 in the period. The remuneration of key management personnel during the year was nil (2023: nil)
13. Tangible Fixed Assets
| 2024 | 2024 | 2024 | 2024 | |||||
|---|---|---|---|---|---|---|---|---|
| Heritable Property |
Plant & Equipment |
Fixtures & Fittings |
Total | |||||
| £ | £ | £ | £ | |||||
| Cost | ||||||||
| At 1 January2024 | 490,000 | 111,381 | 10,110 | 611,491 | ||||
| Additions | - | - | - | - |
||||
| At 31 December 2024 | 490,000 | 111,381 | 10,110 | 611,491 | ||||
| Depreciation & Impairment | ||||||||
| At 1 January2024 | 118,632 | 94,864 | 9,403 | 222,899 | ||||
| Depreciation charged inyear | 15,968 | 10,928 | 418 | 27,314 | ||||
| At 31 December 2024 | 134,600 | 105,792 | 9,821 | 250,213 | ||||
| CarryingAmount | ||||||||
| At 31 December 2023 | 371,368 | 16,517 | 707 | 388,592 | ||||
| At 31 December 2024 | 355,400 | 5,589 | 289 | 361,278 |
Page 23 of 26
Auldhouse Community Church Notes to the Financial Statements
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14. Heritable Property
Following reinstatement of the accruals basis of accounting for the year ended 31 December 2017, the church’s property was brought into the financial statements at 1[st] January 2016, at its previously agreed valuation of £350,000 less accumulated depreciation of £31,818. Having obtained guidance from Ryden Chartered Surveyors regarding the valuation of the church’s heritable property, the trustees agreed at 31[st] December 2017, a valuation of £490,000 on the basis of the heritable property’s use as a church over its remaining estimated useful life of 30 years.
15. Debtors
| Restricted Funds Designated £ £ - 446 - - - - - - - 446 2024 cted Funds |
Total Funds £ 6,030 1,764 30 - |
2023 | 2023 | 2023 | 2023 | 2023 | 2023 | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds | Restricted Funds |
Total Funds | |||||||||
| General | Designated | ||||||||||
| £ | £ | £ | £ | ||||||||
| Gift Aid | 4,459 | - | 250 | 4,709 | |||||||
| Utilities | 6,547 | - | - | 6,547 | |||||||
| Other | - | - | - | - | |||||||
| HMRC | 738 | - | - | 738 | |||||||
| Total Debtors | 7,378 | 7,824 | 11,744 | - | 250 | 11,994 |
16. Creditors: amounts due within one year
| thin one year | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Restricted Funds Designated £ £ - - - - - - - - - - - - 2024 cted Funds |
Total Funds £ 1,280 - 990 600 - |
2023 | ||||||||||
| Unrestricted Funds | Restricted Funds |
Total Funds | ||||||||||
| General | Designated | |||||||||||
| £ | £ | £ | £ | |||||||||
| HMRC(PAYE) | - | - | - | - | ||||||||
| HMRC(GA overclaim) | 116 | - | - | 116 | ||||||||
| IE Fee | 905 | - | - | 905 | ||||||||
| Pension Due | ||||||||||||
| Electricity | 290 | - | - | 290 | ||||||||
| Total Creditors | 2,870 | 2,870 | 1,311 | - | - | 1,311 |
Page 24 of 26
Auldhouse Community Church Notes to the Financial Statements
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17. Fund Movements
| Balance at | Income | Expenditure | Transfers | Balance at 01/01/2024 £ 8,119 488 - - 284 - |
Income £ 48,544 250 - - - 5,500 54,294 - - - 120,361 9,926 570 10,496 130,857 185,151 |
Expenditure £ (53,232) (391) - - (284) (5,500) (59,407) (22,648) (4,666) (27,314) (69,743) (5,860) (1,999) (7,859) (104,916) (164,323) |
Transfers £ - - - - - - - - - - (1,429) - 1,429 1,429 - - |
Balance at 31/12/2024 £ 3,431 347 - - - - |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 01/01/2023 | |||||||||||||||
| £ | £ | £ | £ | ||||||||||||
| Restricted Funds | |||||||||||||||
| CommunityFund - Foodbank | 2,561 | 42,446 | (36,888) | - | |||||||||||
| LibraryCosts | - | 1,250 | (762) | - | |||||||||||
| Summer Fun Day | - | 1,000 | (1,315) | 315 | |||||||||||
| Youth Camp | - | 75 | (75) | - | |||||||||||
| Christmas Meal Appeal | - | 1,125 | (841) | - | |||||||||||
| Restricted WTC | - | - | - | - | |||||||||||
| Total Restricted Funds | 2,561 | 45,896 | (39,881) | 315 | 8,891 | 3,778 | |||||||||
| 249,438 139,154 |
226,790 134,488 |
||||||||||||||
| Unrestricted Funds | |||||||||||||||
| Designated Fixed Asset Fund | 272,396 | - | (22,958) | - | |||||||||||
| Revaluation Reserve | 143,820 | - | (4,666) | - | |||||||||||
| Total Fixed Asset Funds | 416,216 | - | (27,624) | - | 388,592 | 361,278 | |||||||||
| General Funds | 214,584 | 114,916 | (110,481) | (1,256) | 217,763 12,696 - |
266,952 16,762 - |
|||||||||
| Designated GroupFunds | |||||||||||||||
| WTC (previously reported as restricted) |
11,808 | 8,783 | (7,895) | - | |||||||||||
| Youth Work | - | 1,864 | (2,805) | 941 | |||||||||||
| Total Designated GroupFunds | 11,808 | 10,647 | (10,700) | 941 | 12,696 | 16,762 | |||||||||
| Total Unrestricted Funds | 642,608 | 125,563 | (148,805) | (315) | 619,051 | 644,992 | |||||||||
| Total CharityFunds | 645,169 | 171,459 | (188,686) | - | 627,942 | 648,770 |
18. Purpose of Funds
Restricted Funds
Community Fund- Foodbank Library Summer Fun Day
Represents gifts and grants given towards the foodbank and associated work Represents funds to buy resources for the WTC library
Represents a donation to be used towards the summer fun day. The transfer in of £315 represents the costs above the value of the fund transferred from the general fund
Page 25 of 26
Auldhouse Community Church Notes to the Financial Statements
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Youth Camp
Represents money given to support a young person attending the youth camp
Unrestricted Funds
Designated Fixed Asset Fund Together with the Revaluation Reserve represents the net book value of the church’s heritable property.
General Fund Represents the unrestricted general funds available to the trustees to use at their discretion for any of the purposes of the charity.
Designated Group Funds
WTC Represents funding received from the Westminster Theological Centre (Registered with the Charity Commission for England and Wales - Charity No. 1123573) for the provision of theological courses. Expenditure costs include the employment costs of the Hub Director and bursaries paid to students. Youth Work Represents the income and expenditure associated with activities for young people. This fund does not include the salary costs of the youth worker.
19. Operating Leases
The church has an operating lease in place for a photocopier. It is in place for a period of 63 months from September 2024.
| 2024 £ 2,952 11,808 |
2023 | ||||||
|---|---|---|---|---|---|---|---|
| £ | |||||||
| Within oneyear | 390 | ||||||
| Between two and fiveyears | - | ||||||
| 14,760 | 390 |
Page 26 of 26