Scoiiish Charty No. SC007188
Harper Memorial Baptist Church
Trustees, Report and Financial Statements
For ihe year ended 30 Sepiember 2024
Innes & Partnprs
Chartered Certified Accountants

Harper Memorial Baptist Church
Coo¢ents of tbe Flnanclal Statementsfor iheyear ended 30 September 2024
Page
Report of the Trustees
Report of the Independent Examiner
Statem¢nl of Financial Activities
Balance Sheet
Notes to the Financial Statements
7-15

Harper Memorial Ba
Report oftbe Trnsteesfor iheyear endgd 30 Seplem￿r 2024
tist Church
The Trustees are pleosed to present their re￿)rt together with the financial slalements of the Charity for the year
ended 30 September 2024.
Reference and administrative details
Prineipal and registered #ddms
Hary>er Memorial Baptist Church
Crnigiehall Street
Glasgow
G51 IEU
l-ruslibL
Structiirei governance and mAD*gemeDt
G(pverrtin¥ document
Hllrp¢r Memorial BRplisl Church was constituted in 1897 and has ¢onlinued ever since in the Plantation dislrict
of Glasgow. The chuKh is a registered Scottish Charity (No. SC(K)7188).
During the y¢ar, Grace Baptist Church Govan (SCO19261) closed and merged its assets with Hll￿er Mernorial
Baptist Church. A property with a value of £220.000 h&s been brou8ht in against broughi forward trs¢rv¢s which
was held by Grace Baptist Church Govan.
Recrtsltmenl and appoinlmenÉ of Tr￿tea
The Elders and Deacon5, as the o￿lce-bearers of the church make up the Twstees. Elders are ord&ined without
term with the approval of the Church members. An election of Deacons is held every seven years by ballol and
the Deacons are appointed with the approval of the Church members.
The title deeds to the propety and land owned by the chU￿h are held by the Church Secretary.
Aims and Affiliations
The nhject. tTrf the C,hiirch is t.o kniTrw the I,ord .lesiis c.hrist t.hmiigh His Word and i(Tr make Him better known
through the preaching and teaching of His Word. Our mission statement is "Together on a mission to make and
grow disciples of Jesus Christ, seeing lives changed around our doors, in our city, across our nation and over
God's world."
The Church is affiliated to the West of Scotland Gospel Partnership. & cooperative of local churches and we are
metnbers of the UK-wide Fellowship of Independent Evangelical Chur¢hes (FIEC) which numb¢rs over 6(K)
congregations throLtghout the United Kingdom.
Page I

Harper Memorial Baptist Church
Report of the Trn5teesfor ¢heyear ended 30 September 2024
Achievements and performance
In addition lo our two Sunday se￿1¢¢9, a mid-w¢ek prnyer meeting and a number of small groups meeting in
homes around the city, we have midweek clubs and meetings on the premises for children and young people.
On an average Sunday, attendance at Morning Worship is around 220 adults plus children with 30+ countries
represented.
Our Cross Cultural Workers continued io develop contacts with inl¢mationals from a range of different nations
and we provided both practical and spiritual support to asylum seekers and refugees, as well as welcoming
increasing numbers of international studeiits.
R¥tlecting the increasingly muliiculiural nature of our church, and ihanks to a grant from the FIEC, one of our
members, A Nigeriftn national, began his second year as Minislry Trainee at the beginning of September.
Supported by funding from the Bonar Trust and the Sychar Trust a Pakistani member began a three year
appointment as Pastor in Trnining having completed two yew3 as Ministry Trainee.
We continue to build bridges and engag¢ with Ihe local community.
A regular weekly after school Club was held in Lorne Street Primary School throughout the year, our Associate
Pastor and our Cross Cliltural Worker spoke at school assemblies, and school staff and pupils visited our church
premises for their Easter assembly.
The weekly free community meal has Continued throughout the year with 50+ attending each week. We have a
core of regular attendees who are joined week by week by others who hav¢ accepted an invilAiion and may come
on a one-off basis.
Harper Tot5. our group for preschool children accompanied by a parent or carer, meets weekly during school
terni time. and provid¢s support for the adults as well as the children.
The English Language Class meets weekly and caters for both complet¢ beginners and those who hAve some
knowl¢dg¢ of the English language.
Our contact wilh a local care home continued, with a monthly service. in addition to weekly visits to individual
residents by one of our ministry trainees.
When Grnce Baptist Church GovAn ceased meeting in late 2022 their gospel work was adopted by Harper Church
workin8 alongside '20Schemes' a church planting and revitalisation ministry. In 2024 assets were merged and
work is ongoing to plant a new church in the heart of Govan.
Key Managemen¢ Personnel Remuneration
The Trustees consider all elders and dea￿nS as the key management personnel with re8ard to directin
controlling and running the day-to-day operations of th¢ charity. These are listed on page l. Elders and deacons
do not receive remuneration for this role with the exception of those who are also pastors who are reinunerated
for their role as pastor. Salaries are set at market levels seen within the charity sector for similar roles. In October
2020 it was agreed that the average of CPI and RPI ov¢r the year be usfd lo ￿]Culate salary increases for the
following 5 years.
Finanr,iAI rr,view
Principal sources Dffunding
Our main Source of funding continues to be from regular donations from members and friends of the church.
Page 2

Harper Memorial Ba
tist Church
Report of the Trust¢esfor ihc yeuw ended 30 Seplember 2024
Resultsfor iheyear
The financial statements for the year ar¢ set out in pages 5 to 15. The Statement of Financial Activities on page
5 reflecis an increase in funds of £10,409 (2023: £284,430)- This, when added to the funds brought fotivard of
£897,664 (as restated) gives general funds carried foNard of £151.753 (2023.. £139.683), designated funds of
£692,862 (2023: £708,163 as reslaled} and restricted fiinds carried forward of £63.458 (2023.. £49,819).
Designated funds re18te lo assets tolalling £476,757 (2023.. £708,163 as restated) and funds set aside for a property
in Govan totalling £207,416 {2023'. £nil) and funds set aside for Govan church plani costs totalling £8,689 (2023:
£nil). The total funds wried forward are £908,073 (2023: £897.664 as reslated). Free reserves {i.e. General
funds) amounts lo £151,753 (2023.. £139,683).
Reserve
Th¢ ¢hur¢h's reserves policy was adopted by the trustees in September 2024. It is the policy of th¢ churcl) lo
maintain unrestricted funds at a l¢v¢l which equates to three months of Committed unrestricted expenditure. For
the year 2024125 this will equale to £35.000. As shown on page 13. the level of unrestricted reserves at 30
September 2024 amounted to £151.753 (2023.. £139,683) which is well aErt)ve the rquired level.
Plgns for future period8
The Church plaiis to continue to setve the Plantation community. adhering to our mission statement to live in the
ommunity that we want to rea¢h. lo build relationships and to invite people lo a personal relationship with Christ.
W¢ will continu¢ to work towards planiing a new church in Govan and are actively seeking pr¢mis¢s and a lead
church planter.
Trustee5' responsibilities In relatlon lo the finineial statements
The charity trus1¢¢5 &r¢ responsible for preparing a Iruslees, annual report and financial stalemenls in accordanc¢
with applicable law and United Kingdom Accounting Standards (United Kingdom Genernlly Accepted
Accounting Practice).
The law applicable lo Charities in Scotland requires the charity trustees to prepare finanLial 51atements for each
year which show a trLie and fair view of the stale of affairs of the charity and of the incoming resources and
application of resources, of the charity for that period. In preparing the financial statemcnls, the trustees arc
required to:
select suitable accounting policies 8nd then apply them consistently-
observe the method 8nd principles in the applicable Charities SORP.
make judgements and estimate5 that are reasonable and prudent,.
state whether applicable accountin8 Standards and statements of recommended practice have be<n
followed, SUbj￿t to any departures dis¢los¢d and explained in the financial ststem¢nls;
pr¢patE the financial statements on the going concern basis unless it is inappropriate lo presume that the
charity will continu¢ in operational ¢xist¢nce.
The trustee5 are responsibl¢ for k¢¢ping proper a￿oUntIng records which disclose with reasonable accurdcy at
any time the financial position of the charity and lo enable them to ensure that the financial statements comply
with the Charities and Trustee Investment (Scotland) Act 2005 and the Charilies Accounts (Scotland) Regulations
2006 (as am¢nded). They are also responsible for safeguarding the assets of the charity and hen¢¢ for taking
reasonable steps for the preveT]tion and detection of fraud and other irregularitie5.
The trustees are responsible for the maintenance and integrity of the charity and financial inforniation on the
eongrcgation's webslte. Legislation in ihe United Kingdom governing the preparation and dissemination of
financial ststemenls may differ from legislation in other jurisdictions.
Approved by ihe Truslees on
. 2U25 and signed on iheir behalf by."
Page 3

Harper Memorial Baptist Church
Report of tbe Independent Examiner to the Trust¢esfor ihe year ended 30 September 2024
I report on the accounts of the Charity for the year ended 30 September 2024 which are set out on pages 5 to 15.
Respectlve re5pon51bllitles of TThstee5 2nd examiner
The Charity's TnJst¢es ar¢ responsible for the prepar&tion of the ￿COUnt5 in accordance with the lemis of th¢
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 l O(1 ) (a) to {c) of the
Accounts R¢gulalions does not apply. It is my responsibiliry to examine the accounts as required under section
44(1) {e) of the Act and to slate wh¢ther partl¢Lilar matters have Come to my attention.
Basls of independent examlner's statement
My examination is carried out in accordance with Regulation I l of the Charities Accounts. (Scotland) Regulations
2006. An examination includes a r¢view of th¢ a¢¢ounting r¢cords kept by the charity and a comparison of tlie
accounts presented with Ihose records. It also includes consideration of any unusual item5 or disclosure5 In the
8¢¢ounts and seeks explanalions from the truslees concerning any su¢h m8t¢¢rs. The procedures undertaken do
not provide all the eviden¢¢ that would be required in an audiL and consequently I do not express audii opinion
on the view given in the accounts.
Independent Examiner's Statement
In the course of my examination. no matter has come io my attention
which gives me reasonable cause to believe that in any material respect ihe requirements..
to keep &ccounling records in accordance with section 44{1) (a) of the 2005 Act and Regulation 4 of the
2006 Accounis Regulations (as amended) and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006
Account5 Regulations (as amended) hav¢ not b¢en meL or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of ihe accounts
io be reAched.
Innes & Partners Limited
Chartered Certified Accountants
Innes House
18 Shairps Business Park
Hou5toun Road
Livingston
EH54 5FD
Date-
2025
Page 4
l+P
Innes & Partners
ChartprEd Cprtified Accountants

Har
er Memorial Ba
tist Church
Statement of Financial Activitiesfor the￿ar ended 30 September 2024
Re5tgted
Totgl
Unrestricted
Note Ceneril Designated Restricted
Funds
Funds
Findj
Tot¥1
Fundg
2024
Central Desigrlated Rtstriettd
Fund$
Ftsnd$
Funds
2023
Donation5 gnd Le8￿￿$
Chariiabl¢ A￿1vitieS
tnvestments
220.498
8,146
85.900
306J98
14,415
1th52
174,706
3.444
262
5&764
233,470
3,444
262
6269
505
Totsl ltheome
228,644
7,416
86,405
322,465
178,412
58,764
237.176
Exp¢ndlture
ch￿l￿ble Activit
192.499
14.886
14886
104,671
104ffj71
312,056
312,056
157,274
157274
lQ,061
69,371
69J71
236,706
236.706
Tot•1 Exp¢thditur¢
192,499
10,061
Nei Inromel(expendilure)
Transfers betwe¥n funds
36,145
124.0751
12,070
17.4701 118.2661
17.8311
31.907
IOA09
21.139
{14.3351
6,803
110.0611 110.6071
14,335
470
12
13,641
10,409
IlQ,0611
3.727
470
Other retognlKd gAlnslllossesl
Gains on reV￿Ul10n Orr￿ed asy¢
283.960
283.960
Net Movement In Funds
12.070
13.641
10,409
6.803
273,899
3,727
284.430
Rttontillath)n of Funds
Tothl Fund5 Brough¢ Forw*rd
Totsl Funds Cirrled Fon¥&rd
139,683
151,753
708,163
692.862
49.818
897.664
132,880
139.683
434,264
46,090
49,818
613,234
12
63.439
908.073
708,162
897h64
Reprejented by:
RcSlrK￿d Incomc Fun(ts
Unrcstricicd Funds
63.458
63.458
844,615
49,818
4Y,818
847,846
151.753
692,862
139.683
708,163
Totil ChArity Fundj
12
ISl,753
692362
63.458
908.073
139ffj83
708,163
49118
897,664
Thc notes on pages 7 to ij form pllrt of these accounts.
Page 5

Harper Memorial Baptist Church
Balance Sheet as ai 30 September 2024
Restated
Total
Funds
2023
u￿reStricted
Gener41
Designated
Funds
F￿ndS
Total
Funds
2024
Note
Restricted
Funds
Fixed Assets
Tangible assets
Total Fixed Assets
476,757
476,757
476,757
708,163
476,757
708,163
Current Assees
Debtors
Cash at Bank and in Hand
24.238
129,640
153,878
24,238
409,203
22,777
168.339
216,105
63.458
Total CurreDt Assets
216,105
63.458
433,441
191,J 16
Liabilities
Crediiors falling due within one year 10
Nei Current As$etsl(Li4bili¢ies)
2,125
151,753
2.125
1.615
216,105
63,458
431J16
189,501
Total Assets less Current Liabilities
151,753
692,862
63,458
9U8,073
897,664
Net Agsets
li
151,753
692,862
908,073
897,664
Tbt Funds of the Cbarity
Restricted Income Funds
Unrestricted Funds
63,458
63,458
844,615
49,818
847.846
151,753
151,753
692,862
Total Charity Funds
A2
692,862
63,458
908,073
897,664
The accounts were approved by the truslee5 on .
2025 and signed on their behalf by:
The notes on pages 7 to 15 fomi part of ihese a￿OUnt5.
Page 6

Harper Memorial Baptist Church
Noles lo ¢h¢ Financial Statements for ihe year ended 30 Seplember 2024
l. A¢¢ounting poli¢ies
Basis ofPrepdn￿i0m andAssessmenl of Going Concern
Harper Memorial Baptist Church is a registered charity in Scotland. The principal address is given in the charity
inforniation on l of these finaneial statements. The na￿re of the charity's operntions and principal activities are
in the trusl¢e's report on pages 1-3.
The fIn￿CIal statements are prepared in accordance with Accounting and Reporting by Charities.. Statemenl of
Recommended Practice 2019 applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issu¢d on 16 July 2014 and the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charilies and Trustee
Inv¢5tment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The accounts have been prepared under the historical cost convention with items recognised at cosl or transaction
value unless otherwise stated in the relevant note to these accounts. The a¢wunts are prepared on a going concern
basis as the Trustees consider that there are no material uncertainties about the Church's ability to continue as a
going concern. The financial siaiements are presented in sterling which is the functional currency of the charity
and rounded to the nearest £.
The Charity has taken advantage of the provisions in th¢ SORP for charities applying FRS102 Update Bulletin I
as published on 2 February 2016 and does not prepare a Statement ofcash Flows.
The Charity meets the definition of a public benefit ¢ntity under FRS 102.
FMnds.SiruclMre
Funds are classified as either ￿StriCted funds or unreslricled funds. defind ￿ follows:
Re.f¢ri¢ledJunds are funds subject io specific requirements as to their use which may be declared by the donor or
with their authority or created through legal proccsses, but still within the wider objects of Ihe chariry.
Unreslriciedfvndf expendable at th¢ discretion of the truslees in furtherance of the objects of the charity. If
parts of the unrestricted funds are eamiarked at the discretion of the trustees for a particular purpose, they are
designated as a separate fund. This designation has an administrative purpose only and does not legally restrict
the trustees, discretion to apply Ih¢ fund.
Income RecoRnilion
Incoiyje is recognised when the charity has entitlement lo the funds, any perforniance ¢onditions attached to the
irem(s) of income have b￿n m¢L it is probable that the income will be received and the amount can be measured
reliably.
Debtors arc valued at cost at the year-end and adjusied for gny amounts considered lo be irrecoverable.
Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
charity. this is nornially upon notification of the interest paid or payable by the bank.
ExpendilHre Recognliiort
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
¢harity 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 &￿rual5 basis.
Creditors are valued at C05t at the year-¢nd and split between amounts due in less ihan one year and amounts due
in more than one year.
Page 7

Harper Memorial Ba
tist Church
Notes to the Financial Statements for ihe year Ènded30 Seplember 2024
Chardable Acgivili
The expendilure on charitable activitie5 includes grants made. governance costs and support costs as shown in the
nol¢s.
T¢7ngible Fi¥edAssets and Deprecalion
All tangible fixed assets costing in excess of £500 having a value lo the charity greater ihan one year. other than
those acquired for a specific purpose, are capitalised. Depreciation is provided on a straight-line basis to write-
off the cost or initial value. less residual value. of tangible fixed assets over their estimated useful lives as follows=
Property
Fixtures, fittings and office equipment
2 % slrdight line
20Q/o Straight line
Property is measured at fair value.
Don￿ed servlces andlacililig
Donated professional services and donaled facilities are re¢o8nized a5 income when the charity has control over
the item. any Conditions associated with the donated item have been met. the receipt of the economic benefit from
the use by the charity of the item is probable and thai economio benefit can be measured reliably. In accordance
with the Charities SORP {FRS102) the general volunteer time of congregation Members is not recognised.
On receipt. donated professional services and donated facilities are recognised on th¢ basis of the value of the gift
lo the charity which is Il)e amount the charity would have been willing to pay to obtain setvices or facilities of
equivalent economic benefit on the open market. & corresponding amount is then recognised as expenditure in the
period of receipt.
Assets with a valu¢ tolalling £rsil (2023.. £nil) were donated lo ihe chu￿h.
2. Related Party TransYd¢tion8 and Trug¢ees' Expenses and Remuneralion
During the year no Trustees receiv¢d reimbursement of expenses incurred for their position as Triistee (?0?.I: nil).
No Trust¢es re¢eiv¢d remuneration for their position as Tnjstees during the year (2023: nil).
received 8 salary of £38,6211
){)? l.. L l.1.116111 and employer pension contributions of £ 1,159 (2023.. £1,046) in his
capacity as Church Pastor.
received a salary of £32,058 (2023.. £26.261) and ¢mploy¢r pension
onlributions of £962 (2023.. L i 8111 iii 111.4 Lapacity ￿ Associale Pastor.
During the year 8 total of £82,659 (2023.. £52.471) was donated without restriction to the congregation by lh¢
trustees.
Page 8

Har
r Memorigl Ba
tist Church
Notes to the Financial Statementsfor ihe year ended 30 Sepiember 2024
3. Dottatlonj and trtatiej
U•restricted
GM¢r*l Dtsignated
Fund$
F￿ndS
Total
Funds
2024
Unr¢strictsJ
CeDer41 Deslgnatrd
Funds
Funds
Totsl
Funds
2023
Re¥tri¢ted
Fundi
Restrict
Funds
Ow Otyerings
Gift Aid G&ving
DonaiK>ns
MissionaryotTeTings
Gift Aid T&x Recl&ined
Gran
t£8acy
10,396
IOJ96
119114
91fv19
2270
37A89
43810
I￿00
306J98
7,171
115.860
18.992
2.702
29,981
15,860
77.756
2,702
29,981
56,094
2,270
30.924
3J.523
58.764
6,565
43,810
1,000
220,498
85,900
174.706
58,764
233,470
4. ChAritsbk Attivltlu
Unrejiricttd
G¢nerg1 Déil¥n*ttd
Funds
Funds
To¢al
Funds
2024
Unresirlcted
Gene￿1 DuJgn*ted
Funds
Fubd$
T¢￿1
Funds
2023
Rtstrltted
Funds
Restrlcted
Funds
Sundry income
8,146
6,269
6,269
14,415
14,415
3.444
3,444
8,146
3,444
3,444
S. Invutments
Unre5trlcted
General Deslgn*ttd
Fundi
FuTrdJ
Totsl
F*nd$
2024
UnreJtric¢ed
GffierAI DeJi8nxtrd
FundJ
Fundj
Total
Fundj
2023
Restrieted
Funds
R¢Jtrlrted
Fub)ds
Bank inter¢51
505
262
262
l.l47
sos
1,652
262
262
Pagc 9

HA er Mernorlal BA
tlst Churth
Notes to the Finanei81 Statement5for theyeor ended 30 Sepiember 2034
6. o1&xpe￿dltu
Unrtstrictcd
G¢￿Er￿1 Dub¥W#ltd
Funds
F￿ndS
Totsl
rutrlcted
Total
Restfitttd
litstrotted
1024
F￿Trds
Funds
2Q23
Ckn4Atsble Exptndltsr
Siaff¢osts(Notc 71
JAFI's cxrKNse5
Pulpil sU￿Y
lTrsuran¢¢
H¢at light
T£lcTknne
PrinL FA)oks, stationery & idverts
Cal¢r1￿8
Gift$
MonK mi>ni¢r4nc¢
Travel & confcrencc cxw5ts
107233
108,405
85.842
17,884
7,238
103,720
7.238
535
4,956
650
5.425
9.397
2th62
2.898
8,569
260
5.805
5,809
4,740
6,343
6SO
5,42S
9J97
2.662
535
4.956
3,203
3,953
7,463
2,250
3.953
7.463
2250
3,817
6.886
3.900
3,912
8,S69
260
5.805
6.6Y•
4,741
6J21
1.74•
27.795
15J95
14,296
Y.186
277
iJg1
6.886
3,900
4.122
Church or88niM1iL￿5
R¢li¢PSurv)rt
L¢c81 orginisations ano individual$lNot¢ 131
r￿C1sTr MIs310Tr 5UPWrtINoit 131
Trninin¥ ftC5
Rep*irs and rnini¢narK¢
Sound Hu1rAr￿n1
Payroll feE5
Profe￿10￿1 f
Irthp¢nd￿t cMminDIio
Sundry
De￿i&ll0n£her•t
Toiil
110
1.627
26.470
14.545
13.624
47233
1245
1,350
672
6.953
277
1,392
10.4JO
12
9.016
18.875
20.333
3,810
23,407
20.333
3,810
,773
262
lJ34
6LI
924
7,401
8,773
262
60
924
7.401
1.2DO
547
12.660
12J6Tr
192N99
14186
lQ4*71
J12056
137J74
IOJJ61
69J71
236,706
Sup￿rt￿$t$hAVc TM)I iK¢n styaTQt¢ly ￿￿tIf1￿ 45 1hetrust￿ Wll5itslhDI Ihcrc i$onlyonech8rnabl¢a¢iivity, '[herer￿C supwxt wstgreliie wholly ￿ thAI a¢tivity
Dnd hav¢ nDI St￿rnI¢1Y idenlificd.
Pwlo

r Memorial Ba
tist Church
Notes to the Finaneial Statementsfor ihe year ended 30 Seplepnber 2024
7. An8lysls of Staff Costs
Total
2024
Total
2023
Salaries and wages
Employe15 NIC
Pensi(M costs
101.409
3,953
3.042
97.504
3,297
2,925
103.726
108,40S
Total
2024
Number
Total
21123
Number
Pasiornl l Ministry
No employee had ¢mploy¢¢ benefiis in excess of £60.000 (2023.. nill.
Th¢ Trustees consider all elders and deacons as the key management personnel. Total remuneraiion 10 key management
personnel for the year was £75,645 {2023: £65,191).
8. Tanglble Flxed Assets
Church
Building Equipment
Minso
TotBI
Coit I Vgluation
As at l October 2023 IRe5tatedl
Additj0Tr5
Disposals
A$ #t 30 September 2024
210,000
515,000
29,305
1,254
754,305
1,254
1220.000)
535,559
1220,0001
295,00
210,0
3•,559
Depreci•tion
As at l October 2023 IRestat¢d)
Chorge for the year
As at 30 September 2024
21,000
4,200
25,142
2,560
46,142
12,660
5,900
25200
3,91)0
Z7,702
58002
Net BoDk Valu¢
As at 30 September 2023 (Restated)
189.000
515.000
4,163
708,163
As it 30 September 2024
The church building was revalued on 14 September 2023 by DM HAII LLP. Had the building been revalued the c8rying
amount (cost less ac¢uTNulated depreciation) would have beeTh £10,560 {2022.- £10,8001
T*nglblt Flxed Assets
Church
Buildin¥ Equipment
184.800
289.100
2.857
476.757
Mans•
T1￿1
Cost I V8IuAtion
As at l (kiober 2022 {Restatedl
Impairrn¢Dt l Revoluation
As at 30 September 2023 (RestHted)
210,0(H)
232,000
283,000
29,305
471.305
283.000
210,0110
515,000
29JllS
754,305
Depreclitlon
As at l October 2022 IRestated}
Charge for the year
Eliminatd on Revaulati
16,800
4200
960
19,281
5.861
37.041
10.061
19601
(960)
As at 30 Septtmber 2023 (Restated)
21,000
25,142
46.142
Net Book Value
As al 30 Septernber 2022 (Restated)
193,200
231,040
10,024
434,264
A$ at 30 Septeml)¢r 2023 (Reststed)
189,00
515.000
4,163
708,163
Page I I

r Memorial Ba
tist Cbvrch
Notes to the FiDaneial Statementsfor fheyear ended 30 Seplember 2024
9. Anilysi8 of Debtors
Unrestrltted
General DtsigiiAt¢d
Funds
Fund
Total
Unrestritted
Gtneral D¢sbED4ted
Funds
Tot41
R¢strirted
Funds
Reglrlcted
Funds
2024
2023
Prepayments and ac£rucd income
Other debtors
2,640
21,598
2ffj40
21 J98
4.278
1 ¥,499
22,777
4,278
1 ¥,499
22,777
24,238
24.238
10. An#lyJh of ¢urreni knblllTleJ ind long *rm eredlio
Il#rtstrStttd
G¢n¢r*l D¢sign•t¢d
Toiil
un
UTrreslrkt¢d
GeAtrAI tksigllllttd
FDnd&
Rtitrltttd
Fuhth
Rejtrlcted
undi
'uThds
2023
2024
Dw withlD l year
Accr￿dIS and defLYr¢d inwmE
oih¢r CKditOTS
1,200
925
i J(M)
925
924
691
924
091
2.125
2,125
1,615
1,615
P4e 12

Har er Memorittl Ba
tist Church
Notes to the Financial Statemen¢sfar ihe year ended 30 September 2024
l. An*ly5i5 of Net A85etg Among Funds
UDrestricted
GeTherAI Dcsigwit¢d
Funds
RestAled
Totxl
Funds
2023
Tot•1
Furtds
2024
Unrestritttd
General Dtsignated
FuDd5
Rt$trict¢d
Fund5
R¢$tritted
Funds
l-"i¥cd Assets
Curr¢ni Ass￿$
Current Liabilities
476,757
216,105
476,757
433,441
12,125)
708.163
708.163
153.878
12.1251
63.458
141.298
49.818
151,753
692,862
6J,458
908,073
139,683
708,163
49,818
897,664
12. Movement iw Fvndj
Rest4itd 1$ at
Intom•n
01.10.2023 R¢S￿r¢¢3
OTAtgolng
Tr•nsferJ
A$#t
Resoyrets GaiThylLoyJe5 30.09.2024
R¢strleted Fund$
Rooted
Mi5%10tIEiry
Pastor in training
Cross-cultural work¢r
SitwaTdship fund
Syihar Go$pel liind
I.-IEC Cenlenary rnission ￿rtd
Ilarp¢r IraininB fund
RcK)f tiind
'aiihtiil WelLx>me
816
9,246
1,797
816
14.263
37S
114,5451
19,185
2.500
12,5001
11,627)
{17,4961
{13,3201
17,950)
(47.233)
4.832
3.204
17.955
9,805
16.915
40.810
15,359)
23,125
505
41,715
500
24,360
5,518
500
49,818
86,405
1104,671)
3l,g)6
63,458
UnrulTl¢¢ed FyDd5
Gcncral
tk5ig)alcd Gov&n property lund
Designated tiovan church plani lund
DCS)￿ated Fixed A55et5
139.683
228,644
7,416
1192,499)
(24,075)
2(MJ.000
10.915
1218.746}
131.906}
151,753
207.416
8.689
476.757
12.226)
708,163
847,846
236,060
(2117,385>
844,615
Tot81 FuDds
897.664
322,465
312,056
908,073
R¢$t#ttd #s #t
Intomln8
01.10.2022 Ruourcei
Outgoin8
Tw*n5fen
A5*1
Re50ur¢e$ Gain￿[AsseS 3Q.09.2023
Restricted Funds
Rooted
Missionary
Pastor in Irainin
CrossQultural workeT
Stew2rd%hip fvnd
Sychar G05pcI ￿nd
FIEC Ccnicnary mission fund
I,awrcncc's miSSiOll tun
816
11,740
816
9.248
11,797
744
120,3331
17.097
5.674
6,063
12.210
117.8841
4,832
20.810
25,￿0
120,8101
23.125
i 0,000
17.238)
{69.371)
12,7621
14,335
46,0
58,764
49,817
Unre8trl¢ted Funds
Genual
'ixcd A55Ct5
132.880
434.264
178,412
{157.274)
110,061)
(167,3J5)
114,3351
283.960
139.683
708.163
567.144
178,412
269.625
847.846
Total Fund$
613,234
237.176
1236,706)
283,960
897,664
Pagell

Harper Memorial Baptist Church
Notes to the Financial Statementsfor the year ended 30 September 2024
12. Movement in Fundy (Continued)
Fund purposes:
Restritted Funds:
The Rooted ￿nd represents incoTne specifically for the young peoples group for teenagers. Rooted.
The Missionary fvnd represenrs income specifically for mission organisations which is passed on io ihem.
The Pastor in training fund represents income specificallyto cover the salary costs of the pastor in trwning.
The Cross-cultural work¢r fvnd r¢pres¢nts income specifically to cover the salary ¢osts of the Cr0s5-Cultural worker.
The St¢ward5hip fijnd represents income specifically for ihe sUPPOrt of people in the community who need additional support
due to Covid-19. £12.000 for fcK)d, c]￿hing, data and digital tablet5. £8.0(M) for similar projects.
The Sy¢h8r Gospel fund Tepresents funds received for the training costs of ihe ministry trainee role for Irfan Shahid.
The FIEC centenary mission fund represents income received specifically for the appointment of two workers mission project ai
Harper Church.
taWTence's mission thnd Tepresents income receiv¢d specifically for tawrenee's mission work.
The HArper irainin8 fvnd represents income received for the training of ministry leader5.
The Roof fvnd represents income specifically given for r(M)f repiors.
The Faithfvl welcome fi￿d represents a grant received for welcoming asylum seekers and Tefvgee5 Within our wmmunity.
UnreJtrlcted Fundj:
The General Fund encompasses all in¢ome 8nd expenditure relating to ihe primory fo¢us a¢iiviiies of ihe chArity, other than
those for which SJndin¥ is re5tricl¢d.
The Fixed Assds Fund represents the net bcx)k value ofthe church's fixed assets.
Transfer belween fuThd$
Transfers to the missionary fvnd from the general ￿nd relate to bank transfers to ihe church missionary account.
Transfers fr¢Jm the P8slor in iraining fund io ihe Harper training ￿nd relate to a reorganisation oftraining ￿nds. The pastor in
training fijnd was closed during the yeor and the Harper Training fund set up to replace it.
Tran5feTS from the Scyhar Gospel fijnd to the general fvnd relates lo fijnds missallocaled in prior y¢ars.
Transfers Lo the Harper Training fvnd from the 8eneral ￿nd relate to monies set aside for the purpose oftraining,
Tran5fer5 to the Roof fvnd from ihe general ￿nd relate to elearin8 the deficit on this ￿nd.
Transfer5 10 the Designated Govan Prop¢ty fijnd from the d¢5ignated fixed ￿3¢t fvnd r¢la* to $ettinB aside monies for the
purchase of a building in Govan a r¢sult of selling a building in Gowan.
TTansftrs lo the Desi8naied Govan church plant fijnd from thedesignated asset ￿nd relatt to settin8 aside monies for a Govan
church plani.
Transfrrs to the Designated 8SS¢t fund from th¢ general ￿Trd relak to fixed oss¢t$ puT¢h￿ed in the y¢ot.
Page 14

er Memori#l Ba
tist Chureh
Notes to Ihe Pinaneial Stat¢mertt$for iheyear emlÉd 30 Sepiember 2024
13. Dolllltion5 Eitts
U￿restrIcted
Gtntr41 D¢JigTrittd
Fumdg
Funds
Totsl
Fund
JI24
Unrtstrfcltd
Gtntrll Dt*lEnqie
F￿Thd8
Fund
TotÈl
Funds
2023
R¢stri¢ted
Fujh
Restricted
Maurcen Dalon
Peter Fullartun
Hezron Mowow
S&Tllrnl Sadiq
5pcakeT% mis$ionary Bift day
Ad¢walc Akinwnde
Irfan Shahid
Daniel Putthe
930
930
iJso
5.400
5.400
2.700
250
750
300
1.875
17.000
775
1,350
2,700
250
250
750
300
1,875
17.000
3,0(Mb
8.970
11.250
&970
11250
775
750
J,750
Ele￿Dr Lcwls
3.750
IJSO
2b,YOLI
JO,2SO
3,475
25J75
29050
lfiittiutlon&
Missior Afii
81￿hswood Care
Christianity Explored
Asi& Link
Gl&$8ow City Mis$ion
BMS. Ilinhjay s¢km¢
Ti8r8y
R¢k8s¢ Inte￿1¥>￿
Abraham's Oasis
Noffh AfrKq irip
BM5 World Mis8ion.' siimps
SIM
Plaifbrn 67
GI￿8￿W UnI￿rS1ty
cc-cu
E￿Uake appEal
CrosslaTrts
GCUAS
Laiin Link
WeSL of Scollsnd Go5￿1 P4fLn¢r5hip
Christian IwiiN
New Growth Coun5¢11in8
Ayr B￿11$1 Church
Origin S¢oU4nd
The GIL%8ow Btrons
SJib40ts1
1,000
2.25
i.￿0
2.250
2.750
2,750
1.000
705
2,300
705
2.300
250
2SO
1.500
2,925
2.925
190
500
2.000
24
554
800
500
2,000
24
554
1,050
100
100
3.250
3,250
2JD
100
100
256
236
loo
400
100
95
400
95
80
13,440
I,OS7
13.633
14,690
TDtal donlltions Jnd 8iILs
2J95
41.015
43,690
J9.208
43,741J
PAee. If