Scottish Charity number SC009643 Rutherglen Baptist Church Report & Financial Statements For the year ending 31" December 2023
Ruiher8len eaptist Church Contents Page Report of the Trustees Report of the Independent Examinerlo the Trustees Statement of Financial Activities Balance Sheet Noles to the Financial Statements 7-13
Ruther8len Baptlst Church Reptsrt of the Trustees for the year ended 31" December 2023 Rep)rt Trustees The Trustees are pleased to present their rep)rt toðer with the Financial Statements of the Church forthe year ending 31. December 2023. Status of Chawlty and GoverTrlng Document RutherElen Baptist a)urch is Èstablished by Constlttstlon and Is registered knriih HM Revenue & Customs as a Charity. The 5cott15h Charity Number is SC009643. Aims and AffiliatIS Thè aimsof the (hurch I im lir wlth its Missk)n 5tstement-'RutherBlen Baptist Cornmunity Church a5 Christian Community seeks to respond holistically to community need. The Church is affiliated to the Baptist Unlon of Scland. Trute¢s and OMitÈ Be•re¢s The Church 5 conRreRational In polrcv and its day-to-day runnln8 is undertaken by the Office aearers (the Trustees) and the Church Leadershlp team. The Ottlce Bearers serveil durlni the year and to the date of the rerK)rt were as follows.. Trustees Treasurer Secretary Appointment OF Trustees There is no fimed term for Trusteeship Prior to their appointment new Trustees would have seNed the Church for some time In variDus roles and would be fèmiliar vrith the Church's v31ues. itg aim5 and obJertI as well a5 it5 day-ttrdoy q)eTaiions. As part of thesr Inductitrn programme new Trustees are required to understènd their statutory responsibilities. AtNe¥*mÉmts and PerftsFmantÈ Durin8the yearthe con8regatioTr met regularly for public worship and carried out various activities tn pursult f the above stated aims. The cDngie8ation tontinued lis ¢Dmmitment to support the Baptist Union of Scotland bc>th SrItUallY arKI financially. Following on from the Global Pandemlc church life returned to a mDre convenOnal pattem 2023. In person rell8l0US servlces were resumed but the online facilltydeveloped dunngthe pandemit wis r81nÈd, becomin8 uselul for those who were unable to èttend in person on a 5uthéèy but wÈr@ at a geographical di5taneÈ and aFAe to attessthe internet. In June 2023 thefirsl adutt baptisrnal service in nurnber of years was conducted urilh one candidate being baptised. Built rjnd this was the resumption of regular home meetings on a weekday evenin8. Both of these developments providÈd renÈwed impetus lor ion8re8ètional life. In general small $18ns of growth have been seen in congregational numb2rs. Under the direction of appeal filling around 100 shoe lJoxes. congregation took part In the Btytheswotsd Christmas shoebox The uppergarden area off Reuther Avenue, for which a graffl wes received during the pandemic. rill enable ARKto meet exoertations lor an open air playlor their custorners. Further it is hoped this will also provide an additional meeting area lor le55 formal church EatherinRS. Negotiations with the nei8hbours tn Fieuther
Avenue about this facllity consurned time,. risk èsse5smet)ts were prepared by both parties and rtgieed with woposed ImprovEd signa8e forthi& #nd for pedestrians crossing from the main church build*nz. Messy Church migrated toa monthly breakfast slot bullt around 4n altered monthly Sunday morning Service. Ark resumed norrnal Service underthe management of the Leadershlp Tearn delegated t employee and rnernber of the LeadershipTeam. btsth Men'5 ShEd retufned to the use of the buildings and InvolMent wllh the Community with belng rhe Ik people between Congre8atlon and Shed. Negotiation5 have beEun with Ruther8lw Foodbank aboutthelr pthentlal use of the 5anciuary area twice week. Contirnuing Ihallenge5 remaln vAth reeèrd to sanctuary r(K)f ènd drains and these would ne to be ddressed in 2024. Work has begun tc revlew the Church Constitutlon with support fro Scoiland legal aévi50r, with a ¥•w to movin8 to a SCIO model Baptist Union of Llnéer conslderaiion has been the thurch onllne presencè wlth advice from the Glas8ow basÈd Adbeyo firm. Finantial Review PrillcipalSour¢e5 of Fundlns The Church receives its funding from Church Members and attendee5 by way of weekly offerings. gift aid donaiions. the activiriÈs (If the ARK Out ol Sthwl care club, ènd hall rental incotne Results for the year The Financial Statements for the year are set o¥t In pages 5-13. The statement of Flnancial ActitieS on pag- 5 reflects net Incoming resources of f113912022.. 44.9231 Reseryes It isthe polity of thchTCh to maintain vnrestritted funds ie funds not COTnmltted or invtsted in fixed assets. at a level which eouates to approNimately 3 months unrestrirted expenditure ie £30,C4)O This 8IIow5 suffioent (unds to enable the ongoing work of the ChuTch to be maintained. The General Fund at 31 December 2023 amounted to £148.00012022.' E163.0001 and is slanificantly above the required level. Total Reserves including the net book value of fixed assets and balaTrces on restricted funds amounted to E86.55412021." E85.4151 Gr•nt makln¢ pollty The Church make5 grants from its tithed 81ft iTrcom2 to Indtviduals and or8anisationsthjt ore 8enerally known to the Trustees and rhe Churth The beneficiafies are Involved in actiwtiesor ministries compatible with the Church's objectives. Statement on R15k The. Trustees assess the m3ior risks to which the charity is exposed on 8n ongoing basis and have established Drocedures to rnitl8ate thage that are identified as a result of these reviews.
8aTrkers Royal Bank of Scotland Maln Streei Rtsthergle GlasEOW G73 2JA Diakoqeo Legal Jervi¢ès 48 Speirs Wharf Glasgow, G4 9TH Trustee Responslblllty Charity13w requires Trustees to preparp financial Ststernents for each finantial year whith 8ive a true and lair view of the state of the Church's 3ffairs and Df Its incoming resources and resourtes expended, includin8 Its surrAus or defitit for that year. In preparin8 Ihesehnancial statements thÈ Trustees are responsible to.. Selert suitable accountitl8 policies and then apply them ConstentI¥ Make Jud8ements and estimltes that are rea5wable and prudent Prepare thefinancmll ststements on the going concern basis Unless it 15 inopprtJpriote to presume that the Church wll continue its actiwties. The TrustÈes are responsible for keepin8 proper accountlng e0rd5 which dixlose with reasonable accuracy at any time the Church'sfinancial p051tion and enable the Trustee5 to Sure that the financlal statements comply wth the Charitles and Trustee Inve5trnent (Scotlandl Act 25 and thE Charitie5Aci Iscotlandl Re8ulations 2006 las amendedl. The Ttee$ are also responsible for 5afeguardin8 the 3s5ets of the charlty and hence for taking reasonable steps IOT the prevention and detertiofi of fraud and other Irre8ularities. In thecase of each person who 1$ 4 Trustee 31 thetime when a Trustee's report 15 approved= So far a5 each trustee is aware therc 15 fio relet informotioD IlnformatSon t)eeded by the independent emaffliner in connection with preparing the report) od which the independent examiner is unaware. and Each Trustee has tsken all the step5that helshe ought to have taken a5 • Trustee In order to make themselves aware of any relevant inform*ion and to establish that the independent e¥•miner 15 aware of that informètion. In determlnlng how amounts ate presented within items In the Statement of Financial Activities and Balance Sh@èt, the Trustees have had regard tothe substance of the reported transaction or arrangement, in accordancè with generalSy accepted acceunting principle5 or pract15e. Approved bythe Tiustee5 on 26, November 2025 and slgned on their behalf bv.. Trustee
Rutherglen Baptist Chutth Report of the Independent Examiner to the Trustees for the year endin8 31" December 2023 I report on the accowtsof the Church lor yearendSh8 31st Oecember 2023whSch are set OLrt on pa8es S- 13. Respectfve resportrslblllties of trustee at)d examlner Ihe charlty's trustees are responsible for the preparaiiL4) of the accounts In ac£ordarsce wth the terms of the Chrities ènd Trustèes Investmet Iscotlèndl Ad 2005 and the Charities Atcounts Iscotlandl Regulatic¢ns 2006 las amendedl. The charity trustees considerthat the audit requirement of Regulation 10111 lal to Icl ol the Accounts Regulations does not apply. It Is my responsibllityto examinethe accounts as requlred under section 44111 Icl of the kt and to state whether any particular matters have eome to my attention. Basis of ind¢peNdeht ¢x)rNnrfs stottment My tx3mination is carried out in accordance with Regulayion 11 of the chatIeS Acctrunts Iscotlgndl Re8ulation5 2006 la5 amended). An examination includes a review ¢f the accounting record5 kept by the chanty and a comparison of the accounts presented with those records. Italso Includes consideration of any unusual items or disdosures in the accounts and seeks explanations from the trustees conceTnin8 such rnatters. The procedures undertaken do not provide all the evidece that would be reqvired iri 4n audit, and consequently I do not express and audit opinion on the view gwen bythe accounts. Irbdependent Examine15 Stalement In the course of my examination. no rnatter has come to my 3ttent*on l. Which give5 me reasonable cause to believe Ihat in any matetial respect the requtrernents. to keep accounting record5 in accordance with SettiDn 44111 lal of the 2CX)5 Art and Regulation 4 of the 26 Accounts RegulatioTrs la5 amended?. and to prepare accounts which accoTd wlth the accountin8 records 3nd comply with Re8ulation 8 of the 20rfi kcoums Re8ul3tlons las arnendedl have not been met, or 2. ro wbKh, in my opinion, attentlon should be drawn In erder to enable a proper understandln6 of the accounts ro be reached 26" Novernber 2025 Practical Bookkeeping and A£countancy Ltd Certified Public A(¢ountsnt 13 Westport east Kilbfide G75 8QR
statement of Flnand31 ActI¥e$ rfn Nore uhtesiricted Fund5 2023 Resriiued EMeThi Fund5 Funds Toul 2D22 2023 2023 2023 Incoml Resouwces Intamè 10o$1rfntI1IdfuTh1j Voluntary Income 13072 2D35 1052 13072 136966 l(B2 2S967 12CW9 36 135931 Invesiment In(tyne resoyrr•IFrpM£htyI4I gcrivbtles O¢her<on¥Tr1rtexMe% 151&9 135931 151120 146912 Ch•ribth A¢iMi• 19905 13fy)76 I481 151835 dod 19905 13Q076 149981 Wet 6nc0mlTrOulWr15OUrceSbth Iran4ers -4716 5855 1139 -4923 Tran5fEr5 etweenluDds Net IrywrninoUtsaIrf resrceS L*lort othef recognbed Éalnsand b)ssei 4716 5855 1139 4923 GaniLoss on reVail0n•f trwesthien etmovementsirtfvmds -4716 5855 1139 -4923 Total fvn05 bro¥htf0Ird 1530 -77585 85415 J338 153234 -7173D F6554 8541S
BALANCE SHEET At 31 December 2023 2023 2022 Fv4eé Assets T1 Fixed A55ets Inve5tMefflts J095J 10274 10951 10274 Curr•ntA$5•ts Debtors Bankand Cash 29715 54028 83743 11996 81682 93678 Cr•dWS Falling duewrthin oneyear li 8140 814Q 13614 13614 et(freDIA$Sets 75fj03 NeiAssEts 865Y Unre51rfcted Funds General Funds Oes41nated Funds 13 158Z84 J63983 158284 164983 A#trlttd Funds Endowrnent FuDd5 ia 13 -71730 -73645 -71730 -73645 Tot41 86554 90338 Thei Date Dt AppTQVal
Rutherglen Baptist Church A¢cwrtlln8 Pdlde$ The Piioclpal aCCDuntln8pJlkes whkh ha bew consstentty Inthe¢rIenf andsYectdin8year dEal¢w with Itemswhlcha considtted materlèl tothe actomts. areset Dut belo Tr£hafty has adopted the requirements ol thÈStateNont DI Recommended Prat£e..ACCQntIn8and ftepDftin#by Ch3ritiesltSSueO February25) revised Ottor9 accordance wrththe Chanties Accounts lscotl3nJlRegulation$2QiKI lasamendedl Flxed Assets Hentable propetyts stated ?tor[gilsr Plo deprecBtn has been¢h¥8ed on h¢rttats property rKe1heTrtteeS believe ihatthefflarketvalueexceeds ihe cjjrrentvalue shown. It Is the opinion of the Trusteestbaiths departure Iromthe iequirements of FRS15-Taryble Fwed Assets. does thji aflect ttrue and fairy$eTh b¥the flnanci31 statements. fund5 are clB551fled ase11herrE5tllPO or fund5. defineda5 follDW5. Restricted lurOs3reknds5sJbjectt05pecrfic requirements J5 ro theiru5ewhKh rnaybedeclared bythe doTrDr orwith thelr auihority or creaiedthrowh legal PiLwses. bui 5tll wllhlnthÈwider0blCtsoIthe End¢rnentfLo5?ffunrtsThh been£en onthe tondltlon thatlheortiinal upltal sumlsn rpduced, butthe InCDrnEthEfe fromls usEd fol thp purwsodefinyd in attotdarewhthpObjettS Df the charity. UnrestrirteOfundsareexppnOableihe O15uelion ofiheiru51ee5 inlurthEr8nce knfLrthewKeol Ihe obietr<5 of the thbnty If partsof the Unre5tnrtedfUSaree3hare1ItheQhSCrtt of thetru5teesfora pJrtiuJlirpurpose.I are desi$natedas a Separate furl. Thts de&LnaiiDnttèsan odn4nistraiNe p1pse01yNdnoÉ1e8al1¥ rÈstriCtthètiUttÈÈ5' dlsutlon tr>y thèlund. Ifi(omI r•wurc•E 11 donabons and WItsa In¢le0 wthinirfomi*iresour¢es der eilher unrestre or restrttedfus accordiwtDthe term5 underwhith ihe donat s madeand whefi theamDuni can bequanllfied wirh reasonablertaITrty. Donatson aThJ irftsin kind are broughtintc the xcoumsaitheir marketvalue io the harty. Rpswr(w ¢xppthd Expènditure 1£ recaenisèd art an attibal bagls asthè113tml1ityInttt0
Notesformini partolthefftnancl staternents rthe yeai ended JI De¢ember2023 lie5trirned Fyhd# ETrdowm?ni Fund5 2Q23 Tot•1 TorAI Fund# 21123 2023 2023 2022 IV0ry Inc¢b Offering5 Ta¥ Recovered on Gi%Ald 13072 13072 17322 3895 Grarts Endowmertin£thhÈ Othèr 47SQ 13072 13072 25967 l AcUvtte5forGEn2ratlnKFuntts Afte¢School Clubltes Rental incorne Other 135931 135931 l(K)D 35 136966 I209 35 L03 5931 120909 DeptInter Diwdènds RÈtÈwed 8ank Interest L082 L082 36 36 grftabl* Artlthos Weddlng5 and FuneFa15 Comee Mornin8setc Other
t4otes fomilngpart of the flanlI 5tatemEr lor the year ended 31 De<anbei 1023 VThrtstrkted FuTrJs R¢strittrd Funds 10ts1 2023 2013 2022 S ATraWsofResoues ExperAIRd Charitable èthvitlE5 Gr( sal3nes anOemplo¥e¢sNI 101082 101082 t01082 101082 104520 104520 Support Costs Heal 8rnd light Propertycosts Mot¢raod tiavel ccrfts Church in5ur3nce IndepndeTIt Rent aid rate5 Prlnring Telephone and computer costs 3277 8C62 4950 8227 8566 214 4201 l(n32 214 1253 719 3361 2918 12LB 2121 3468 185 34 920 3331 4410 2696 1146 262 260 1607 294 2527 Prote034 fees BankcharEes Other Exppn5È5 2659 1535 19905 500 14180 2035 34085 2414 32879 Otherdirertcosr5 After 5rhwl club expènses IntÈrSg Dad debts addèbt prow%ion In51ilubonal donat5<£1.(jO Indmdual donatyons<EI.O 13377 1437 13177 1437 13336 li 14814 14814 14436 13007 149981 151835
Noteslorft4 partulthellnandal ststements forthe yeaw ended 31 December 2023 65taff rnJts•nd Tbe1$ Salaries nd%aleS Soclsecu1yC5ts Pension costs i(N6s 3193 1798 Total 101082 104520 TheJverny nwnberofernployees dwhl8theye¥ was6 71rLth Rewwner•iion¥nd 4el•ied p•rtyTrnns•rt No remun2rdtion paM1 toan¥Trustte dunr¥tro yeai and noTrusteeor3 person rÈlatl to a TTUSIÈ had ènypeisonal Inte5t In any contlartorttan5artiyn entCTed intoby the choritydurinB the yeor l Relèterf party wasemployed b¥ttrustdUTltsS thè¥Èar Tru51ee5 5PQU5È tslie P*ET5on, EmployEda5 clre5. & Fatnllie5 Offlte Sal?ry' £40.4OD
riotesformlry part olthethnandal ststements forthe yeJv ended 31 December 2023 OTifiilblp Flx¢dA5seis OWflc• Éqvlpme 8olldln C051 At lJanu8ry 2023 Addiliohs Disposa At 3102cember2023 ILKN)D 6565 1267 16565 1267 7832 17832 AtcumuL4ted Depredatlon A". IJBnu3ry 2023 6359 522 6359 S22 Eliminated on 5p0Sl Al 31 Oe(emLw2023 6881 Net Boo*V•lue At31 DEcernbÈr2021 Al 31 OÈcember2023 Itts)o 206 951 1021 10951 9 In4wtAIBnt5 2023 Market value It 31 DÈcember 2022 Uryealised &ainll10551 instMents M¥rketV4l¥e pt31 Derethr2023 l%we5ty71eotsèt¢•st
eS foTmln8 Part of the flnandal statements for the year etsded 31 Dec•nber2023 100gbtors 2023 s1fvARÈ1uo D ARK debtors DthEr 12282 16337 23151 29715 28619 11 (dI10 2013 20 Accru415 Olher 8140 8140 12575 J2575 12An•tysls olNet Assets AmoneF¥nds General Deslin•ted Re5trkted Endowrne Totsi Fixed A&sets 9SI 100 ILVJ51 Current Assets Current Liabilities 23514 64270 8140 87784 8140 NtA55qts at31 I¢#b102J 2U65 56130 Sfj495 12
Notes lurmln8 partof the flnanclal 5talement5 le the year ended 31 Oecernber 2013 19 Miwtment irt Fwos Atl january Int(tmSni 2023 RÈsour£es Galhnoss At ait)È¢ 1023 AesrUfttS Tr•r&fvrs ETrJJwrneniFund5 ltstArted Ch3ir Fund AfteT s(1 Club Fwx1 TechmIoFUThd WayFor4v¥rd Fund Spètial Proiert% Fur1 821 821 -94214 163 5653 15847 -71730 135931 13OD76 163 5653 IW7 -77585 135931 13LW6 UnrEstrkted Fw Generèl Fund De$That Assets Funo Totsi FUNJS 153f 15189 l99)5 148284 i[0 158284 163CTh) 15189 199LJS Purposes of Restrfcted Funds Chair Fund- rOpr&Th ILwdsdDnated for the replacèmènt ofsèJtin8 In thurth Afterschool Ovb F- represents Incorne te¢ewed and Expelldrture Incurred InrunnirythE aftersthool Ilub TheTechnolaw F- repre5entsfund5 set aSe(WIlpUrC3$e of cornwferequlwmeni way Forward Fvnd- representsfundssptasideto ¢o¥erthe fL¥ed propertycosts, buildml projeEtsand supportSn8 lamllit5 String loc¢verthe Aftersthool clubfee5. Spe(ial Pr0jectsFnd- represertsfunds set aSet0 fund special prDlect% 13