Scotlish Cliai-ity No. SC008797 Abbeyhill Baptist Church Trustees, Report and Financial Statements Year ended 31 August 2021 l+P Innes & Partners Chartered Certified Accourtants
Abbeyhill Baptist Church Contents of the Financial Statements.foi' tlie yeai. ended 31 Augusi 2021 Page Report of the Trustees Report of the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the Financial Statements
Abbeyhill Baptist Church Report of the Trusteesfoi. tlieyeai. ended 31 Azigust 2021 The Truslees are pleased to present their report together with the financial statements of the ehur¢h for the year ended 31 August 2021. Prineipal olCe 22 Elgin Terrace Edinburgh EH7 5PB Bankers Bank of Scotland 153 Portobello High Street Edinburgh EH15 IAG Solicitor5 Balfour & Manson 54-66 Frederick Street Edinburgh EH2 ILS Status of Charity and governing document Abbeyhill Baptist Church is an unincorporated association established by constiÈution and is registered with OSCR as a Charity. The S¢otlish Charity Number is SC008797. The charity plan io change its legal forni to a Scottish Charitable Incorporated Organisation (SCIOI from 30 September 2021. It was registered as a SCIO on 27 July 2021. The charity is in the process of being wound up and will transfer all of its assets and liabilities to Abbeyhill Baptist Church SCLO {SC051158). Aims and affiliation The church is self-governing and congregational in organisalion. The Chvrch is a member of the Baptist Union of Scotland. A ¢ontribution is paid to the Scottish Baplisl Fund which provides resources which are available lo all member churches of the BUS. The aims of the church are the advancement of the Christian faith. primarily in the immediate neighbourhood of the Church's premises, and also in the city of Edinburgh as a whole, as well as throughout Scotland and the rest of the World. by all Tneans consistent with the teachings of the Christian Bible and the declaration of principle. including (without prejudice to the foregoing generality} worship, ministry, mission, witness. prayer, fellowship. nettvorking, education, community service and the provision of activities and facilities for the community, and the relief of poverty and other social needs. including the support of individuals and other charitable organisations 2nd agencies involved in any or all of these. Office Bearers and Trustees The Trustees who served during the year and to the date of this report are listed below. Pastor (Resigned 30 September 2021) Treasurer (Appointed May 2021) (Resigned May 2021 } (Resigned May 2021) The property held by the Church is in the name of the current Trustees. Appointment of the Leadership team The Minister and the Deacons form the Leadership of the church and they are all Trustees. They are responsible for the day-to-day control and dtreclion of the church. Th¢ Minister is appoint¢d and employed by the church on an open-ended basis and is the only member of staff. Deacons are elected from the church membership by the church members lo serve for periods of 3 years. All volunteers working with children and new Dcacons are required to undergo the relevant Disclosure check. Page I
Abbeyhill Baptist Church Report of the Trusteesfoi. tlie yeai. ended 31 Atsgust 2021 Induction and training of ihe Leadership team There is no fomial induction and training required for n¢w members. Given that all new members of the group will have been members of the Church for a number of years, it is expected that they will be familiar with those activities which fom] part of the life of the Church. Further competence is developed through 'on the job, experience and gutdance. Th¢ main Pltrposes of th¢ group are lo assist the Pastor in the pastoral care of the ¢ongregation, to consider fure directions for the congregational life and lo oversee the practical administration of the Church, including finance. fabric and the aangeMentS for meetings and 5ervi¢es. The Deacons usually meet monthly and at other times when required to consider the day-to-day management of th¢ church, ils activities and the pastoral care of those within the fellowship. Business meetings for church members are held half y¢arly but other business and informal meetings ar¢ arranged as and when required. None of the members of the group receive any honorarium for their work. Any volunteers who help in organising events do not receive any remuneration other than reimbursed expenses. Aehievements and performance Because of Covid-19 much of the physical church activity was shut down in accordance with Scottish Government regulations. The chUh re-opened to limited numbers during the Autumn of 2020 and Summer of 2021 as allowed by the easing of restrictions. Activities Caled out in the ¢hurch were as follows- On Sundays: Moniing services when we, as God's people. met to worship togeiher. physically when possible. or online during lockdowns. During the morning services, Youth Group for secondary school age children. the Jesus and Me Club for primary school aged children and the Crèche for pre•school children all met when restrictions allowed. Our 125th Anniversary Service was held in November 2020. Weekday acttvtties: Bible and Biscuits study group The House group met twice each month for Bible study and prayer on Wednesdays. Online mid-week fellowship meetings 'Life Lounge, took pla¢e each week. The Sunday morning service 'atlendances' (physical or virtual) have remained steady over this period. On several Sunday afternoons a limited number of JAM members along with iheir parents have met for activities in a nearby park. Youth members have also met outdoors for fellowship. A Church picni¢ was also able lo take place in the summer. Activities which help to build bridges with the community bul which ¢ould only be held prior to lockdown were: Little Lambs Parent & Toddlers group with a Bible story. crafis etc. meeting weekly during school terni time. Rendezvous, an open time for friendship and refreshments within the community, meeting monthly. The monthly Fostering Group meeting during school term time. Participation with other local chur¢hes in Café Church ev¢nts and prayer meetings. Pag¢ 2
Abbeyhill Baptist Church Report of the Trusteesfor the yeai. ended 31 August 2021 Achievements and performanee (continued) Local church leaders have met regularly on Zoom through lockdown. In the Easter Road area, there is a growing commitment to one anoiher and a desire to work together to offer support and friendship lo our neighbours. The church directly supports church-linked missionaries working in Uganda. East Asia and Nepal. The activities of the Church would not be possible without the enomious input of our volUntes. We are very gratefvl for all the work they carry out whether visible or in the background. Our current membership is 41. Donations of goods and services The Church received a donation of free brickwork repair from a local stonemason who has previously worked on the Church's stonework. Financial review Principal sources offiindiiig The Church re¢eives its funding from those in the fellowship by way of weekly offerings, standing orders & bank transfers. many of which are augmented via Gift Aid, and from gen¢rdl donalioTtS. Resiiltsfor ilieyear The financial statements for the year are set out in pages 5 to 9. The Re¢eipts and Payments Account on page 5 refle¢ts a deficit of £18,135 (2020: surplus of £3.814) and total fimds carried fonvard of £70,346 (2020- £88.481). Reserves It is the general policy of the church lo hold unrestricted funds at a level equating to approximately three months of usual expenditure which would enable the ongoing work of the Church to be maintained. Based on the first three months of 2020 expenditure this would amount to £l1.272. At 31 August 2021. the cash in hand and the money held at the bank in Unrestricted Funds w8s £63,863 (£68,140 in 2020). The reserves policy was. therefore, more than satisfied. Two designated reserves are held, the fabric fijnd and the special fund. The fabric fund is income designated for periodic repairs and maintenance to the building5, furnishings and fittings etc. The Special fund is used for more expensive projects such as outreach or maintenan¢e work which would not be covered by income in the fabri¢ fund. GranÉs and donaiions The church makes grants from its donated incom¢ to beneficiaries and organisations involved in activities or ministries compatible with the church's objectives. During the year donations mad¢ by the church amounted lo £11,074 (2020: £11.272). Major donations were made to our member missionaries and to the Baptist Union of Scotland & related organisations. An annual Thank Offering is usually undertaken each spring. Due to lockdown. the offering this year has been postponed until October. It will ra&se funds for new windows to the upstairs rooms, and for the relocation f¢¢s for one of the missionary families that the Church supports. Date- - 2021 Page 3
AbbeyhilI Baptist Church Report of the Independent Examiner to the Trustee5foi' tlieyeai. elided 31 Augiisi 2021 I report on the accounts of the church for the year ended 31 August 2021 which are set out on pages 5 to Respectlve responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 {as amended). The charity trustees consider that the audii requirement of Regulation 10(l) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility lo examine the accounts as required under section 44(1) {c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts {S¢otland) Regulations 2006 (as amended). An exarnination 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 aceounls and seeks explanations from the Irusl¢es concerning 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 other than that disclosed below: which gives m¢ 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 (as amended). and to prepare accounts which accord with the accouuting r¢¢ords and cornply with Regulation 9 of the 2006 Accounls Regulations (as amended) have not been met. or 2. to which. io my Opinio attention should be drawn in order to enable a proper understanding of the accounts to be reached. Innes & Partners Limited Chartered Certified Accountants Innes House L8 Shairps Business Park Houstoun Road Livingston EH54 5FD Date:..... 2021 Page 4 l+P Innes & Partners Chartered Certlfied Accotjntants
Abbeyhill Baptist Church Receipts and Payments Accountjor tlieyeai. elided 31 August 202J GenerAI Designated Restricted fund fund funds 2021 Total 2020 Total Notes Receipts Offerings Gift Aid offerings Gift Aid tax refund Donations received Common repair income Special offerings Thank offerings Property & admiTt contributions Contributions to catering Rents 14.195 19,739 4,907 1.040 125 2,705 14,320 23,136 4,907 2,360 10,470 22,039 5,856 4,189 487 1,107 10,240 797 115 6,905 62,205 692 1.320 15.539 15,539 355 355 15.879 56,115 15,879 76,496 Total receipts PAyment$ Staff salaries Minister's expenses Pulpit supply Maintenance and cleaning Manse Council tax and insurance Church/manse/flat repairs Heal and light Administration costs Stationery & photocopying Telephone Catering and cleaning costs Outreach & publicity Children's & Youth work AV & worship Traintng Church activity costs Donations Independent Examinerfs fee General expenses Total payments Surplus before transfers Transfer behveen funds 692 19,689 29,530 29,530 84 243 1,393 6,197 37,816 1,804 4,131 205 I.IK14 29,390 70 997 1.381 5,307 4,190 1,825 600 231 1.086 630 145 243 1.393 6,197 8.371 29.445 1,804 4,131 205 1,004 102 85 354 102 85 354 307 55 185 11.272 600 120 1.992 600 9,082 11,1174 600 47,733 8,371 38,S27 94,631 (7.679) (18,838) (18,135) 2.000 4,689 (5,679) (14,149) (18,135) 27,433 20,632 88,481 6,483 58.391 3,814 8,382 (6,689) 1,693 40,416 42,109 Surplus after transfers TotAI funds brought forward Closing funds balance 3.814 84,667 88,481 Page 5
Abbeyhill Baptist Church Statement ofBalances as at 31 August 2021 2021 Opening (Deficit) Closlng balance for year balance 2020 Opening Surplus Closing balance for year balance B2nk and cash in hand 88.481 (18,135) 70J46 84.667 3,814 88,481 Totil assets held 88,481 (18,135) 70,346 84,667 3,814 88.481 Represented by: General nd Designated fund Restricted funds 42,109 21,754 6,483 70,346 40,416 27.433 20,632 88.481 Statement of assets at 31 August 2021 Church property Gift Aid lax reclaim Overpayment to HMRC 670.000 2,785 670.000 2.804 198 Statement of liabitities at 31 August 2021 Invoices due for payment Missions fund disbursement (March- Aug) Underpayment to HMRC 600 2,345 600 3,833 The financial statements on pages 5 to 9 were approved by the Trustees on signcd on their belialf by Ilie uiidenioted.. .2021 and ri'ii.¥tee The notes on page 7 to 9 forni part of these financial statements. Page 6
AbbeyhiIl Baptist Church Notes to the financial statementsfor tlieyeai. elided 31 Augiisl 2021 l. Accounting polieies Accoiiiiling convenlion The financial statements have been prepar¢d under the historical cost convention, and in accordan¢e with the Charities Accounts (Scotland) Regulations 2006 (as amended). Basis offiiidneial stateNieiits The financial statements have been prepared on a receipts and payments basis. Pension The church does not operate a pension scheme for staff members, but allows the Minister to participae in the scheme operated by the Baptist Union of Scotland. as part of the Baplisl Union of Great Britain and Ireland. Pension costs are included when paid. Receipts and PaymeiitsAccoiint For the purpose of the Receipts and Payments account as shovrn on page 5, funds are defmed as follows: Unreslricled funds comprise grants and other incom¢ received for the objects of the church without further specified purpose and are available as general ndS or are placed wilh designated funds which can be used for purposes in agreement wilh the charity's objects. Designaled funds comprise those funds which the Trustees have designaied for specific purposes. Restp'icted funds comprise income which has b¢en received for Ihc objects of the church and specified for a restricted purpose within these objects by the donor. 2. Transactions with Trustees And related parties Remuneration was paid to the Pastor, the Reverend Simon Schofield. who is also a trnstee amounling to £26,756 {2020.' £26,271). pension payments of £2,972 (2020= £2,921) and expenses of £8412020.. £70). No other expenses were paid to the Trustees during the year (2020: nil) in their capacity as Trustees. 3. Staff eosts and numbers 2021 2020 Gross salarÉes Employer's Nl Pension contributions 26,756 (198) 2,972 26,271 198 2.921 29530 29.390 The average number of employees during the year was l (2020.'1). Page 7
Abbeyhill Baptist Church Notes to the financial statementsfor tlieyeai. elided 31 Augiist 2021 4. Gifts and Donations General Designated fund fund Restricted funds Total 2021 Total 2020 Baptist Union of Scoiland AIM OMF BMS Edinburgh City Mission Home for Good Faith Mission Gifts < £100 Try Praying Leith Baptist Chur¢h Soul Food 1,842 1,842 3,013 4,544 230 50 1,175 120 loo 1.628 3,197 4.820 210 201 3.013 4,544 230 50 1.175 120 loo iio 200 201 705 1,992 9,082 11,074 11,272 5. Unrestrlcted fund Balance at 01.09.2020 Balance at 31.08.21 Receipts Payments Transfers General fund Designated fund Fabric fund Special nd 40,416 56.115 (47,733) (6,689) 42,109 3.790 23.643 692 (3,428) (4.943) 2.000 3,054 18,700 Total unrestrieted funds 67,849 56,807 (56.104) (4,689) 63,863 Explanation offiinds Tlie Generalfuiid encompass¢s all income and expenditure relating lo the primary focus aciivities of the charity, other than those for which funding is designated or restricted. Tlie Fabric fund encompasses incom¢ designated but not restrict¢d lo parlicular uses by the Leadership an(Vor the church for periodic repairs and maintenance to the buildings, furnishings & Tlie Special fuiid is used for more expensive proj¢¢ts such as outreach or maintenance work etc. which would not be covered by income in the Fabric Fund. Page 8
Abbeyhill Baptist Church Notes to the financial statementsfor iheyeai- epided 31 Augiist 202] 6. Restricted funds Balance at 01.09.2020 Balance at 31.08.21 Receipts Payments Transfers Mission fvnd Other Restricted funds 3,802 16.830 2,830 16,859 (7.587) (30.940) 4,689 3,734 2,749 Total restricted funds 20,632 19,689 (38,527) 4,689 6,483 Explanalion offiinds Tlie Mission fuiid is for the support of Abbeyhill Missionaries and for missionary partners working in the Baptist Missionary Society. Monies in the Missionary Fund are nornially distributed every six months. Oilier relrictedfunds includes Thank Offerings {internal and external). the Harvest Offering, Love gifts et¢. and in¢ome restricted to particular uses by the donors. Page 9