## **Boclair Community Church, Bearsden** ## **ANNUAL BUSINESS MEETING - FEBRUARY 2025** ## **ACCOUNTS YEAR ENDED 31 DECEMBER 2024** **Congregation No: 140797** **Charity No: SC 009748** 1 ## **Trustees’ Annual Report Year ended 31 December, 2024** The Trustees present the annual report and accounts for Boclair Community Church (Church of Scotland) Bearsden for the year ended 31 December 2024 ## **Reference and Administrative Information** Charity Name: Boclair Community Church Church (Church of Scotland) Bearsden Charity Registration Number: SC009748 Congregation Reference No: 140797 ## **Trustees** **Bankers** Virgin Money UK Bank of Scotland The Royal Bank of Scotland Online Charity Business 2 Station Road 24 Douglas Street Account Milngavie Milngavie G62 8AB G62 6PB 2 **Trustees’ Annual Report Year ended 31 December, 2024** ## **Structure, Governance and Management** **Governing Document** - Until June 2024, the Church was administered in accordance with the terms of the Church of Scotland (Model Constitution). In June 2024, Killermont Parish Church united with Westerton Fairlie Memorial Parish Church and was renamed, Boclair Community Church. Boclair Community Church is administered in accordance with the terms of the Church of Scotland Unitary Constitution. **Recruitment and Appointment of Trustees** - Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. **Organisational Structure** - The Congregational Board ceased to exist in June 2024. It was chaired by the minister and dealt with the administration of the Church’s affairs; certain of its responsibilities were delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session is responsible for spiritual affairs within the Church. Where the subject matter was deemed appropriate, joint meetings of Session and Board were held. In the year to 31 December 2024, two joint meetings of the Kirk Session and Congregational Board of Killermont Parish Church were held. Three meetings of the Kirk Session of Boclair Community Church were held. **Objectives and Activities** - Boclair Community Church is a congregation of the Church of Scotland. The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. We believe that God has placed us in Bearsden to love God and to love our neighbours. Boclair Community Church is committed to the Church’s Five Marks of Mission. **Achievements and Performance** - At present the congregation meets on two sites on Rannoch Drive and Crarae Avenue both in Bearsden. Approximately 250 people, of all ages, are actively involved in the life and mission of Killermont Church and now Boclair Community Church. Our ministry team comprises our minister, our pastoral assistant and youth worker and, latterly, our children & families pastor. Working alongside our volunteers, they lead our worship, pastoral care, mission and outreach and learning. 3 Our buildings are well-equipped spaces through which BCC offers a warm welcome to people from across Bearsden. They are used by hundreds of people each week and by a wide range of community groups. BCC supports a spread of charities working locally, nationally and internationally. We work ecumenically through the Association of Bearsden Churches. ## **Financial Review** Killermont Parish Church has, as noted elsewhere, joined in union with Westerton Fairlie Memorial Parish Church to form Boclair Community Church. This means some minor changes in the way that financial information is recorded and/or presented. Importantly, the 2024 figures presented here, reflect the full year amounts for Killermont and those from 6th June 2024 (the date of union) for Westerton. The incorporation of the Westerton reserve balance into these accounts is shown in the Statement of Financial Activities on a separate line. Comparative figures for 2023 remain those of Killermont alone. This is all in accordance with the various rules and regulations relating to such unions. We continue to show extensive notes to the Accounts, which ensures that the report does not simply comply with the relevant charities’ minimum reporting regulations but more importantly provides the Congregation with as detailed a picture of the activities of the Church as it might require. Our Accounts are independently examined, subject to scrutiny at both Presbytery and national level and submitted to the Office of the Scottish Charity Regulator for approval. **Financial Performance** - Overall, a surplus of income over expenditure of £30,391 was achieved before the addition of the Westerton reserves of £88,018. When this and the reserves brought forward from previous years from Killermont are added the total balance of reserves is £414,676. Any comparison with the budget for the year would be misleading as the approved reported budget last year was for Killermont alone. However total income of £289,902 would be about £40,000 more than a likely combined budget and total expenditure of £259,511 about £5,000 less than an equivalent combined budget. Income (set out in notes 1 to 5) – Given the remarks above, it is worth noting that £23,000 of grant income (from Presbytery Mission Fund and Seeds for Growth) was not in the budget and is largely carried forward into next year in Reserves, and bank interest earned is £14,772 (£6,000 more than last year and the likely budget). Other achievements include £12,660, gathered for Charities, and income from use of premises continues to grow. Expenditure (set out in Note 6) - Within the total of £259,511, the most significant underspend is in pay due to the delay in appointing the budgeted Family Pastor. In addition there is additional cost for heat, light and power due to the more formal accrual of uninvoiced services, in line with OSCR requirements for charities with our level of income. Restricted Funds expenditure of £13,507 includes the audio visual equipment, £3,700 pay (both of which are covered by grant income), and £2,387 purchase and/or replacement of equipment and furniture. 4 **Consolidated Fabric Fund -** In 2024 the former manse for Westerton was sold, and the fund therefore credited to the Consolidated Fabric Fund. These are held by the General Trustees of the Church of Scotland on behalf of Boclair Community Church. **Overview** - We have again emerged, from 2024, with a modest surplus, and significant reserves. However, it is important to ensure that our normal, regular giving and other income remains at a level to cover our day to day expenditure and running costs. This is an area on which we will be focussing in the coming year. **Reserves Policy** - Our reserves position at year end is comfortable at £414,676 (of which general undesignated is £284,756. This therefore comfortably covers more than three to six months expenditure, which is the normal policy for reserves. **Statement of Trustees' Responsibilities** - Charity law requires the Trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgments and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have - been followed, subject to any departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence. Approved by the Trustees and signed on their behalf, **Session Clerk 13 February 2025** 5 ## **Boclair Community Church (Church of Scotland) Bearsden SC 009748** ## **Report of the Independent Examiner** ## **Respective responsibilities of trustees and examiner** The charity trustees consider that an independent examination is needed under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. It is my responsibility to examine the accounts 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** 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 seeking 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 accounts. ## **Independent examiner's statement** In the course of my examination of the statement of account for the year ended 31 December, 2024, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect: - l accounting records have not been kept in accordance with Section 44 (1)(a) of the Charities and Trustee Investments (Scotland) Act 2005 and Regulation 4 of The Charities Accounts (Scotland) Regulations 2006 - l the accounts do not accord with those records - l the statement of account does not comply with any of the requirements of Regulation 8 of The Charities Accounts (Scotland) Regulations 2006 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached ## **13 February, 2025** 6 ## **Statement of Financial Activities** **Year ended 31 December, 2024** |**Year ended 31 December, 2024**
**Statement of Financial Activities**|||||| |---|---|---|---|---|---| |**Note**
**Incoming Resources**
**Incoming resources from generated funds**|**Unrestricted**
**Funds**
**2024**
**£**|**Restricted**
**Funds**
**2024**
**£**|**Endowment**
**Funds**
**2024**
**£**|**Total**
**2024**
**£**|**Total**
**2023**
**£**| |Voluntary income
**1**
Activities for generating funds
**2**
Investment income
**3**
Incoming resources from charitable
activities
**4**
Grant income
**5**
Other incoming resources
**Total Incoming Resources**|192,072
42,907
14,772
15,351
0
0
265,102|1,800
0
0
0
23,000
0
24,800|0
0
0
0
0
0|193,872
42,907
14,772
15,351
23,000
0
289,902|159,385
33,531
8,862
18,359
0
0| ||||||220,137| |**Resources Expended**
Costs of generating funds
Charitable activities
**6**
Governance costs
**Total Resources Expended**
**Net incoming/outgoing resources**
**before transfers**
**Transfers between funds**
**Net incoming/outgoing resources**
**before other gains and losses**
Gain/Loss on revaluation of investments
**Net movement in funds**
**Transfer of Union balance**
**12**
**Toal funds brought forward from**
**previous year**
**Total funds carried forward**|0
246,004
0
246,004
19,098
0
19,098
0
19,098
86,598
279,060
384,756|0
13,507
0
13,507
11,293
0
11,293
0
11,293
1,420
17,207
29,920|0
0
0
0
0
0
0
0
0
0
0|0
259,511
0
259,511
30,391
0
30,391
0
30,391
88,018
296,267
414,676|0
213,174
0| ||||||213,174| ||||||6,963
0| ||||||6,963
0| ||||||6,963
289,304| ||||||296,267| ||||||| 7 ## **Balance Sheet** ## **At 31 December, 2024** |**At 31 December, 2024**||||| |---|---|---|---|---| |**Note**
**9**
**Fixed Assets**|**£**
**£**
**2024**||**£**
**£**
**2023**|| |Debtors
**10**
**11**
Creditors
Loans
Tangible Fixed assets
Buildings under Construction
Bank and cash
Investments
**Current Assets**|0
0||0
0|| ||0
0
8,030
415,776
423,806
-9,130||0
0
0
296,267
296,267
0|| |**Net Assets**||-9,130
414,676||0| |||||296,267| |||||| |**12**
**Unrestricted Funds**||||| |**12**
**12**
**Total Funds**
**Endowment Funds**
**Restricted Funds**
Designated funds
General funds|284,756
100,000
384,756
29,920
0
29,920
414,676||179,060
100,000
279,060
17,207
0
17,207
296,267|| |||||| |||||296,267| |||||| The accounts were approved by the Kirk Session on 13 February, 2025. ## **Boclair Community Church (Church of Scotland) Bearsden** ## **Accounting Policies** The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below. The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005). ## **Basis of Preparation** The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005) ## **Funds** Funds are classified as either restricted, endowment or unrestricted funds, defined as follows:- • Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. • Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of the charity. • Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked 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 the fund. ## **Incoming resources** All donations and gifts are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity. ## **Resources expended** Expenditure is recognised on an accruals basis as the liability is incurred. 9 ## **Tangible fixed assets** The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises. The welcome area and servery are tangible fixed assets which are also properties vested in the Church of Scotland General Trustees and not in Boclair Community Church. Despite not having title to these assets they have hitherto been, for balance sheet purposes, taken into the accounts at outstanding loan value. Now that all outstanding loans have been repaid, their value has been reduced to nil. Depreciation is provided on the fixtures, fittings, furniture and equipment acquired in connection with the above and the associated kitchen refit on a straight line basis to write off the costs over the lifetime of the assets. After this time, these items are fully depreciated and valued at nil. Other capital items purchased for ordinary congregational purposes through the General Account are written off in the year of acquisition. ## **Depreciation policy:** Heritable Property - Over the 7 year term of the loan from the General Trustees, on a reducing basis in line with repayments, such that the residual value of the assets equals the then outstanding balance of the loan, now nil. Fixtures, fittings, furniture and equipment - On a straight line basis over 5 years; now nil Investments - Investments if any are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year. ## **Taxation** Boclair Community Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. 10 ## **Notes forming part of the financial statements for the year ended 31 December, 2024** |**1**
**Voluntary income**|**Unrestricted**
**Funds**
**2024**
**£**|**Restricted**
**Funds**
**2024**
**£**|**Endowment**
**Funds**
**2024**
**£**|**Total**
**2024**
**£**|**Total**
**2023**
**£**| |---|---|---|---|---|---| |Offerings
Tax recovered on Gift Aid
Legacies and Donations
Contributions from Congregational
Organisations
**2**
Use of Premises
Other
**3**
**Activities for Generating Funds**
**Investment income**|149,112
37,854
705
4,401
192,072
42,907
0
42,907|1,800
0
1,800
0
0
0|0
0
0
0
0
0
0
0|150,912
37,854
705
4,401
193,872
42,907
0
42,907|118,038
26,245
11,800
3,302| ||||||159,385| ||||||33,531
0| ||||||33,531| ||||||| |Deposit interest|0|0|0|0|0| |Dividends received
Bank interest|0
14,772
14,772|0
0
0|0
0
0|0
14,772
14,772|0
8,862| ||||||8,862| ||||||| |**4**
**Incoming Resources from Charitable Activities**|||||| ||||||| |Weddings and Funerals
For 3rd Parties|1,820
12,660|0
0|0
0|1,820
12,660|3,446
13,927| |Miscellaneous|871|0|0|871|986| |15,351
**5**
Presbytery Mission Fund - AV equip
0
Presbytery Mission Fund - Children and
Families
- Equipment
- Salaries
**Grant Income**||0
6,000
1,000
6,000|0
0
0
0|15,351
6,000
1,000
6,000|18,359| ||||||0
0
0| |Seeds for Growth|0|10,000|0|10,000|0| ||0|23,000|0|23,000|0| ||||||| |**Total**|265,102|24,800|0|289,902|220,137| ||||||| 11 Notes foTmillg part of the fillallrial 5tatemeDt$ ror the ye#i' endèd 31 Decembèr, 2024 (cont.) UDrestricted Re51Tifted Elldoswmellt Funds Funds Funds TotAI Total 2024 2024 2024 2024 2023 6 ADalv$l$ ofResour¢es Expellde Cost5 of Genei-aling FuDd5 OEEeTillg EnNelopes 114 114 Il4 114 Ch*rltAbl@ ACtI￿￿tIeS Givin8 to Grow Piesbytery Dues Mllllstry Expell￿s Pulpit Supply Other salary costs Fabric Repai￿ & Maint. Council Tax 114,873 4,063 5,209 395 114,873 4,063 5.209 395 87.019 4.527 4.517 224 32,556 19,774 5,461 27,135 3,866 300 3.700 36.256 20.970 note A 19.774 19.906 5,461 27,135 3.866 300 5.186 Other Buildings Costs - note B Church Office Expenses OrgaTh & Music Other expellses- note C 14.323 2.300 349 32.258 9.807 42.065 259.397 53.853 245,890 13.507 213.174 GovernaDt@ Costs tndependent Exaininer's F 245.890 13.507 259.397 213.174 TotAI 246.004 13.507 259.511 213.174 The trustees collsider there is only one charitable actii"ity. tIle￿fore 5UPPOrt costs relate wholly to that activity and haTre not been sepatately identified. Note A.. Fa￿lC Repairs & Maintellallce include.. Church Buidings Ground n￿l￿tenance Electrical a￿d Fite safety and repairs Maases 8.324 2,147 5.589 2.735 Note B: Other Build￿sS Costs eollsist of.. Heat, Li￿t & Power Cleaning Inswance 13.012 8.542 4.416 Waler 1.165 Tolal 27.135 Nole C: Other Expellses include '. Youth work equApment Replacetsient Café equiptnent De￿elOpIn￿it & Tralliitlg Audio i-isual equipmellt Disbursejllent of CIMritable Donations 618 990 2.000 22.539 11.504 12 ## **Notes forming part of the financial statements** **for the year ended 31 December, 2024 (cont.)** |**7 Staff costs and numbers**|**2024**
**£**|**2023**
**£**| |---|---|---| |Salaries, pensions and wages
Tax/National Insurance costs|31,527
4,729|19,739
1,231| |Total|36,256|20,970| |||| The total number of employees during the year, calculated on the basis of a head count, was as follows: ||**2024**|**2023**| |---|---|---| |- Pastoral & Family Assistants
Other Roles - Music
- Admin
Ministerial support - Youth Pastor
- Cleaning|1
2
2
1
1|1
1| ||7|2| |||| |All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all
ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund.
Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of
service. For the year under review the Point 1 stipend was £31,642 (2023 - £30,135 and the Point 5 stipend
(in the fifth and subsequent years) was £38,884 (2023 - £37,032).||| ## **8** ## **Trustee Remuneration and Related Party Transactions** |**8**
**Trustee Remuneration and Related Party Transactions**|**8**
**Trustee Remuneration and Related Party Transactions**|| |---|---|---| |Minister's travel and phone
Council tax - manse
During the year no Trustees receieved remuneration as Trustees although one was paid in the
Pastoral Assistant
In addition expenses were reimbursed as detailed below:-||£
2,304
3,802
capacity of| |||6,106| |||| |**9**
**Cost**
At 31 December 2024
Charge for year
**Net Book Value**
**Accumulated Depreciation**
Additions
At 1 January 2024
At 1 January 2024
At 31 December 2024
Disposals
**Tangible Fixed Assets**
At 31 December 2023
At 31 December 2024
Eliminated on Disposals|**Buildings**
**Equipment**
**£**
**£**
708,750
64,598
0
0
0
0
708,750
64,598
708,750
64,598
0
0
0
0
708,750
64,598
0
0
0
0|**Total**
**£**
773,348
0
0| |||773,348| |||773,348
0
0| |||773,348| |||0| |||0| 13 **Notes forming part of the financial statements for the year ended 31 December, 2024 (cont.)** |**10**
Gift Aid refund due
**Debtors**|**2024**
**£**|**2023**
**£**| |---|---|---| ||8,030|0| |**11**
Accruals
Loans
**Creditors**|9,130
0
9,130|0
0| |||0| ## **12 Movements in Funds** |**Endowment funds**
**Restricted funds**|**At 1 Jan**
**2024**
**£**
0|**Incoming**
**Resources**
**£**
0|**Outgoing**
**Resources**
**£**
0|**Transfers**
**£**
0|**At 31 Dec**
**2024**
**£**
0| |---|---|---|---|---|---| ||||||| |Presbytery Mission Fund - AV equip|0
0
0
0
5,022
12,185
17,207
179,060
100,000
279,060|6,000
7,000
1,000
9,000
1,800
24,800
265,102|6,000
3,000
618
700
300
2,889
13,507
246,004|1,420
1,420
86,598|0
4,000
382
8,300
4,722
12,516| |Presbytery Mission Fund - Children and
Families|||||| |Seeds for Growth - Equipment
Seeds for Growth - Staff costs|||||| |**Unrestricted funds**
General Fund
Asset Replacement & Other
Anonymous|||||| ||||||29,920| ||||||| ||||||284,756| |Fabric Reserve||0
265,102|0
246,004|0
86,598|100,000| ||||||384,756| ||||||| |**Total funds**|296,267|289,902|259,511|88,018|414,676| General Fund: This fund is operated by the Trustees for the day-to-day operations of the Church. Fabric Reserve Fund: to create a provision against unexpected and unbudgetted property expenditure. The Stewardship and Finance Department of the Church of Scotland have confirmed that restricted funds of £603,845, are held by the General Trustees at 31 December 2024, for the benefit of the Congregation of Boclair Community Church. This amount is likely to reduce as not all the costs associated with the sale of the manse have yet been processed. 14 ## **Notes forming part of the financial statements for the year ended 31 December, 2024 (cont.)** ## **13 Total Funds** The funds of the following congregational organisations have not been aggregated within the figure for the Church's total funds as they are not considered significant in relation to total funds. For these organisations, accounts for their latest available year have been examined and verified independently. The year end balances were: |balances were:||| |---|---|---| |**Organisation**||**Funds**| ||**2024**|**2023**| ||**£**|**£**| |Guild - Killermont|1,186|1,026| |Guild - Westerton|890|| |Events Committee|2,619|863| |Church Exercise Class|3,676|3,507| Although less formally organised, the Coffee Counter, Killermont Kiddies and Tea 'n Chat are also considered congregational organisations. While no formal accounts are maintained by these organisations, as surplus funds arise these are donated to the Church at intervals throughout the year. The Boys Brigade is also considered to be a congregational organisation which, while not submitting local accounts, also contributes to the Church when funds allow (see below). |**Organisation**
Boys Brigade
Guild - Killermont|**2024**
**2023**
**£**
**£**
500
500
200
200
**Contribution**|**2024**
**2023**
**£**
**£**
500
500
200
200
**Contribution**| |---|---|---| |Guild - Westerton|500|0| |Killermont Kiddies
Coffee Counter
Tea ’n' Chat
Exercise Class|1,000
300
1,501
400|1,000
300
1,202
100| ||4,401|3,302| 15 ## **Notes forming part of the financial statements** **for the year ended 31 December, 2024 (cont.)** ## **14 Collections for Third Parties** Beneficiaries of monies raised were as follows: |**llections for Third Parties**
Beneficiaries of monies raised were as follows:||| |---|---|---| |Tearfund
Christians Against Poverty
Poppy Scotland
Scottish Bible Society
Dalmuir Barclay Church Pantry
Greenock East End Church
Glasgow Lodging House Mission
ACORN
CrossReach
Scripture Union
Arbroath St Andrews - Havilah Project
Save the Children Fund
Christian Aid|**2024**
**£**
2,000
1,555
500
1,000
2,535
0
1,000
0
1,000
1,250
0
164
500
11,504|**2023**
**£**
3,400
5,000
500
1,200
3,667
965
445
750
2,500
0
0
0
0| |||18,427| ## **Donations to Third Parties** In addition to the above funds donated either directly by the congregation or via the cafe, Board and Session approved the following additional donations from congregational funds: |Total Donations received
Israel Bursary|**2024**
£
12,660
0|**2023**
£
13,927
250| |---|---|---| |Total Donations approved
Transfers from/to funds|12,660
-1,156|14,177
4,500| |Total Donations made|11,504|18,677| 16 Con50Udated Fabrlc Fynd - In 2024 the lotmer nwise for Wesierton was sold. and the fund therefore credited 10 thi, Ci)nsolidat¥d FabIic FLUtd. TheJe we h¢ld by the GeneraL Trus(Leb of the Church ot Scotland on beh&ifofBoclair Commwiity Churwh. OvervleTr . W¢ I￿ve win vmuged. from 20?4. with a n￿￿eSt surplus, and significant Irserve%. Ho¥ieYu, il i& impoitanl to eft￿1re thai our nonnal, regular giiiing And olher inL(Ime TeThins al a level tu cover our dd). ￿ ddy expenditure and _2uming costs. This is an are& on which we Hryll be focussing in the Loming ycar. Resorve8 PDll¢v . Our reserth,(￿ POSitIOTI al year end is conffortablc at £414.676 (ol" which g¢neral undesi¥nalLd is £?84.756. This thcrcfore comfortably CO￿¢rS more than three lo six monil)s Ixpenditur¢, which the nurnLd policy for res¢M'es. Statement of Trustees. Responsibilities - Charity Idm, requiTCS Èhe TnLStCLS lu prw)arc finanLial stal¢incnts for eaeh financial year ￿￿'ch show a In￿ and lair i'iew of Ihe %tale i)f alTair8 of ihe hdrify and its. fini￿LIa1 oLli￿.111¢9 for tkni W]￿1. In pr¢patin¥ thos¢ fin4U)Cid] statern¢nt4 the trll8fCCS ttrc required ti): 6¢1¢¢18Uitabl¢ accountins. poliLi¢S and ih¢n apply thLln Lonsislcntly: make judgments and estimatcs that ar¢ rcasonable and prud￿1. %late whclhcr applicablc accoumtinB 8taiidard8 and .statements of recommended praclice have been followed. %ubjeLC LU any d¢par¢ur¢s di5cI(k4xd explaiDLd in thc fAllamcAal slatL'n]cnls; and PTeparL IhL linanciiil sialcmcnts on the going concem basis unless it is iftappropriate Iii prvibuine thar thc charity will continue in opcrnlional exisici)cc. Approi'ed by the Trustees And S1￿cd on their behalf. Session Clerk 13 February 2025 Boclair Community Chureh (Church of Scotland) Bexrsden SC 009748 Report of the Independent Tr.Ia￿lner Respectli'e respoDsibiliti¢s of trustees ￿ld ¢X9n￿nlr The Lhariiy t￿$￿8 ￿nSidL.r that an iudLpcndcnl cxaminatioo is nce.dcd undLY Section 44ll )(c) of (hL Charitics and TnLStie Inv£SIn￿￿t <￿'t￿land) XLI 2￿15. JI is my rL'spullyibilily Iu Lx21minL the accounts under section 441)(c) nf the Act and lo state wh￿her particular rnatters have coffle 10 my atiention. Basis of Independent examlner's statement An exainin4LiOD inLludes a review ofihL aL'COUnitng recorth by the charity and 8 comparison vf th¥ &¥counts pr¢sented with thosc recor(L%. It also include4 c(Trll4idciziion of &ny uiiu5ual itClliS or disclosures in thc accounts. and seekin8 explanaknons trorn the tr￿S[eeS concerning any .4uch matters. The procedures undenaken do noi prvvid¢ all th¢ ¢vidL'nc¢ thai wouia be required in an audit, and consCqUClltly I dv uut ￿xprl￿ an iiudit opinioii on thc a¢¢outsts. Independent ¢xaminer's $tAtemeot In Ihe course of my examinalion of th¥ s&lwn¢ni of ￿(￿uttl ftir th¥ y¢ar Lndrd 31 IX¥¥mbLr, 2024, rK) Mart¢rTh￿ comc to my illlL'nliuD whicb 8ivcs n)c rea￿nable uusL lo bLIiL%'L, thai in any matcriol rwLt: aLLuuntingv reL'0rd￿ hav¢ noi h¢en kq)¢ in ac¢Drdantt M'ith Section 44 (1)(¢l) ofthe Chariiics and 'lrus¢Lx' Invcslmints (S¢oiland) Act 2LOS and Regulatson 4 of The Cl)arili¢s A¢¢ount8 (S¥utl4nd) R¢gulalions 2IKJ6 thL dLcoullLs do nol I￿Ord with rciotth the %Litvrnent of a￿o￿ttl dues not Lmnply with any ot th¢ r¢quir¢mcnts" of R¢buldLiun 8 OE. The Lharities ACc(￿n[S {S¥odand) RLgttiaiionb 2006 whiLh, in my opinion. aitention slwuld be draw]i in order ￿ enable a pmper undcryJrandii)g of tlity occountq to be reacheAI 13 february? 2025 Balanee Sheet Ai 31 December 2024 2024 2011 •le Fixod Assets Tarigible Fixcd &%¥iL LILI(bngè under Constsuction InvLgtrn¢nls furreul A¥s¢ts Debtors und ¢•sli i• 8.030 415,776 2￿267 421.¥U6 2Y6.267 Crertltors -9,130 J).130 NLlt Assets 414,676 Unrestrict￿1 (iLTh¥Tal li￿￿% 12 284.7>0 l(M),IKM) 384,756 17Y.(yN) 100,(KM) 27Y,NJO Ri'strletid Funds End()wnJetht I+￿ndS 12 12 29.920 17207 17.207 Toial Funds 414,676 296.26- The acLOUAts were approved by ihe Kirk Srnsiryj on 13 F¢6TW. 2025.