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 AffiliatI￿S 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 Sc￿land. Tru*te¢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 S￿rItUallY arKI financially. Following on from the Global Pandemlc church life returned to a mDre conven￿Onal pattem 2023. In person rell8l0US servlces were resumed but the online facilltydeveloped dunngthe pandemit wis r￿81nÈd, 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 r￿jnd 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 Invol￿Ment wllh the Community with belng rhe I￿k 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 Acti￿tieS on pag- 5 reflects net Incoming resources of f113912022.. 44.9231 Reseryes It isthe polity of th￿ch￿TCh 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 Con￿stentI¥ 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 2￿5 and thE Charitie5Aci Iscotlandl Re8ulations 2006 las amendedl. The T￿￿tee$ 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 rele￿￿t 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 Ch*rities ènd Trustèes Investme*t 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)rNn*rfs stottment My tx3mination is carried out in accordance with Regulayion 11 of the cha￿tIeS 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 evide*ce 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 2￿6 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 E￿MeThi Fund5 Funds Toul 2D22 2023 2023 2023 Incoml Resouwces Intamè ￿10￿￿o$1rf￿￿ntI1I￿dfuTh1j Voluntary Income 13072 2D35 1052 13072 136966 l(B2 2S967 12CW9 36 135931 Invesiment In(tyne resoyrr•IFrpM£h￿tyI4I gcrivbtles O¢her**y thèlund. Ifi(omI￿ r•wurc•E 11 donabons and WItsa￿ In¢l￿e0 wthinirfomi*iresour¢es ￿der eilher unrestr￿e￿ or restrttedfu￿s accordiwtDthe term5 underwhith ihe donat￿￿ s madeand whefi theamDuni can bequanllfied wirh reasonable￿rtaITrty. Donatson aThJ irftsin kind are broughtintc the xcoumsaitheir marketvalue io the harty. Rpswr(w ¢xppthd Expènditure 1£ recaenisèd art an attibal bagls asthè113tml1ity￿Int￿tt0 Notesformini partolthefftnanc￿l staternents rthe yeai ended JI De¢ember2023 lie5trirned Fyhd# ETrdowm?ni Fund5 2Q23 Tot•1 TorAI Fund# 21123 2023 2023 2022 IV0￿￿￿ry 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 I20￿9 35 L03 5931 120909 Dep￿tInter Diwdènds RÈtÈwed 8ank Interest L082 L082 36 36 grftabl* Artlthos Weddlng5 and FuneFa15 Comee Mornin8setc Other t4otes fomilngpart of the fl￿an￿lI 5tatemEr lor the year ended 31 De