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2024-12-31-accounts

Hillbank Church

Scottish Charity Number SC010761

Trustees’ Annual Report and Accounts

For the year ended 31 December 2024

Hillbank Church

Trustees’ Annual Report and Accounts for the year ended 31 December 2024

Contents
Information
Trustees’ Annual Report
Accounts -
- Receipts and Payments Account
- Statement of Balances
- Notes
Independent Examiners Report
Page No
1
2 – 5
6
7
8 – 10
11

Hillbank Church

Trustees’ Annual Report and Accounts for the year ended 31 December 2024

Information

Scottish Charities Number SC 010761 Independent Examiner Bankers TSB

Page 1

Hillbank Church

Trustees’ Annual Report and Accounts for the year ended 31 December 2024

Structure, Governance and Management

Hillbank Church is governed by a Trust Deed dated 27[th] June 1927 under which Trustees are appointed from time to time. The Trust Deed requires at least 3 Trustees to hold office.

Trustees are appointed from the church membership having regard to their expertise and professional background. New Trustees are appointed at the Annual General Meeting or exceptionally at Special Meetings of the church, upon the requisite notice being given as required by the Trust Deed.

New Trustees appointed are provided with a copy of the Trust Deed, appraised of their responsibilities and guided by other Trustees as appropriate.

The Trustees take an overview to ensure that the requirements of the Trust Deed and relevant regulatory legislation etc. are being adhered to, but the oversight and administration of the church are the respective responsibilities of the Elders and Deacons. Elders are responsible for the affairs of the church and for the spiritual and pastoral care of those who meet within the church. Deacons are responsible for the day to day running of the church. The finances of the church are overseen by an Elder and at least one other church member, acting as joint Treasurers.

The Trustees, along with the Elders and Deacons, continue to monitor the building to ensure that it is fit for purpose taking account of fire and other health and safety matters. Child protection is taken seriously, and a Child Protection Policy has been established and Disclosures are sought for those wishing to work with children.

The Trustees did not receive any remuneration or expenses during the year.

Objectives and Activities

The purpose of Hillbank Church is to meet for worship and arrange activities for the promotion of the Christian faith which includes direct support to individuals and communities in and around the Hilltown area of Dundee.

In addition, the church takes an interest in, and supports, activities undertaken by others – whether local, national, or overseas to promote the Christian faith and to meet the social need. Donations thus made are shown in the financial statements.

The Sunday Family Service continues to be shown online using our You Tube channel. Our main weekly services consist of the following:

Sunday mornings:

Communion Service followed by Family Service plus Sunday Club for children.

Sunday or Monday Evenings: Bible Teaching or Group Bible Studies

Wednesday Evenings: Prayer and Ministry.

In addition to the weekly church meetings, we hold a Children’s Club ‘Globetrotters’, during school term times, providing a mix of spiritual and practical activities for primary school age children. There is a Young Adults Group, a ‘One Way” group catering for those from secondary 3 upwards, and a ‘712’ club catering for the needs of the primary 6 to secondary 2 age group.

Page 2

Hillbank Church

Trustees’ Annual Report and Accounts for the year ended 31 December 2024

Objectives and Activities (continued)

Other social and community activities include –

An occasional meeting for Senior Citizens to enjoy fellowship called “Kettles On”

Several children at the local primary school were given one to one mentoring once a week in conjunction with an organisation called “Transforming lives for Good”

Participating in various events at the local primary school.

Children’s Holiday Clubs and a residential holiday (‘Camp’).

The church supports work amongst the homeless and substance abusers/addicts primarily through Eagles Wings, Parish Nursing and the Reconnection Project, all registered charities. Contact with the nearby Lily Walker reception centre for the homeless was maintained with some practical support being given.

Regular visits have been made to the custody unit called the Bella Centre meeting long term prisoners nearing the end of their sentence.

The full time Community Outreach Worker (appointed full-time in 2012) has the following remit -

Community

To develop links with Community Organisations, including schools, especially in the Hillbank and Hilltown areas.

To develop a follow up programme amongst individuals attending public services of the church, coordinate the contacts made with such individuals and to participate in the programme.

To coordinate visitation in the local community.

To attend planning meetings of activities in the local community and decide, in consultation with the Elders, where the church can be usefully involved.

To build up relationships with the various community care bodies as appropriate.

Evangelism

To develop links with community organisations, including schools, especially in the Hillbank and Hilltown areas.

To motivate existing church members to participate in current and new evangelistic activities.

Other Church Activities

To assist where appropriate in the main activities of the church.

To be involved in planning and working alongside the currently appointed leadership of the young people’s and children’s work including the Globetrotters Camp and Clubs, One Way youth work, Searchers and Sunday Club work.

Page 3

Hillbank Church

Trustees’ Annual Report and Accounts for the year ended 31 December 2024

Objectives and Activities (continued)

Development

A programme to develop the church was commenced in 2016. Phase 1 was completed in 2017 and Phase 2 was completed in 2019.

Phase 3 has started in 2025 and further development will be undertaken as and when funds allow.

Strategic Review

The Church continues to undertake a strategic review of all its activities with a view to helping each member of the Church to improve their discipleship qualities.

Financial Review

The accounts for the financial year 2024 have been drawn up having regard to the Charities Accounts (Scotland) Regulations 2006. The accounts have been drawn up on a receipts and payments basis.

Throughout the year the finances of the church were organised into 4 funds – General, Missionary, Community Outreach Worker, and a Building Development Fund.

Systems are in place to ensure propriety of accounting for freewill offerings, ongoing disbursements and the periodic reporting to Elders and Deacons.

The Accounts have been examined by an Independent Examiner and their Report is attached to these Financial Statements.

Page 4

Hillbank Church

Trustees’ Annual Report and Accounts for the year ended 31 December 2024

Financial Review (Continued)

The closing balances on the funds as detailed on page 7 were as follows:

2024 2023
General Fund £ 20,926 £ 14,013
Building Fund £ 2,881 £ 359
Missionary Fund £ 577 £ -33
Full Time Workers Fund £ 19,746 £ 20,288
TOTAL £ 44,131 £ 34,627

Reserves

Unrestricted Funds

The General Fund is the main account of the church. Activities and giving are regulated in view of freewill offerings available.

The primary purpose of the Building Fund is to allow money to be put aside for the redevelopment proposals, although, if necessary, it could be used for any significant building-related expense of maintaining the existing building.

Restricted Funds

The Community Outreach Worker was appointed in 2012, partly financed by a Grant from The Laing Trust for a period of 5 years and partly from members of the church. Payments from the fund are primarily salary and training and travelling costs. Given the significant costs involved with this post and the ending of the grant from the Laing Trust, it is not proposed to set any specific target for the balance on the Community Outreach Worker Fund. The fund will continue to be kept under review.

The Missionary Fund is used for donations to specific individuals/organisations, which can be supplemented from the General Fund.

Approved by the Trustees and signed on their behalf:

---------------------------------------------------------------- Date -------------

Page 5

ILLBANK CHlIRtH Hlllbank Church Trustees, Annual Report and Accounts for the year ended 31 December 2024 Recel ts and Pa ments Account for the ear ended 31 December 2024 Unrastrlcted Funds Restrlcted Funds Community Outreach Worker General Fund Building Fund Missionary Fund Notes Total 2023 Receipts Donation5 non-Gift Aid 18,715 27,034 158 1,530 4,415 1,340 8,065 4,310 21,570 251 25,895 21,580 61,084 60,240 409 312 Donations Grfl Aid Bank Interest Camplchurch Weekend Gift Aid Rebate Legacies 5,230 7,326 5,230 16,537 4,394 13,483 1,815 1,770 5,626 Total Receipts 124 155 102 009 Payments Property Costs Charitable Activities Gifts and Donations Govemance Costs Loan Repayments 17,920 25,948 17,823 760 17,920 20.300 59,247 54, 139 28,388 30,573 760 400 33,299 10,565 62,451 6,237 10.565 112,552 111522 Payrnents relating to a55ets Purchase of Assets 2,099 2.099 2,099 2.099 Total Payments 33299 114651 111522 SurpluslDeficit for year 8,913 1,523 610 -1.542 9.504 -9.513 The Notes on pages 8 to 10 fomi an integral part of these accounts. Page 6

ILLBANK CHlIRtH Hillbank Church Trustees, Annual Report and Accounts for the year ended 31 December 2024 Statement of Balances as at 31 December 2024 Unrestricted Funds Fund Balances Restricted Fund5 Community Outreach Worker General Building Fund Fund Missionary Fund Total 2023 Balance 1 Jan 2024 14.013 8.913 -2,000 20.926 358 -33 20.288 -1.542 1.000 19.746 34,627 9,504 44.140 -9,513 Surplusl{Deficil) for year Transfers in year {neti Balance 31 Dec 2024 1,523 1,000 2.881 610 577 44.131 34627 statement of Cash and Bank Balances as at 31 December 2024 2024 2023 Cash Bank Current Accounts 109 12,457 31,565 63 9,033 25,530 Bank Savings Accounts Total Bank and Cash Fixed Assets Building Building Fund Furniture and Fittings. ment etc. GenlBldg Fund Fund Valuation al 31 Dee 2005 150,000 137,879 Cost- Cost- 2017 to 2024 Cost- 2005 to 2024 70,174 839 Buildin s at Cost 287,879 ment at cost 70.174 839 Other Assets Gift Aid Reclaim. The last claim included in the accounts was up to the end of June 2024. The claim for the period to 31 December 2024 has still to be received. Approved by the Trustees and signed on their behalf: Date ......................... Page 7

ILLBANK CHlIRtH Hlllbank Church Trustees, Annual Report and Accounts for the year ended 31 December 2024 Notes 1. Grants Received and Other Income Camp, Church Weekend 5.230 Fees and Donations received to offset the costs of these functions. Legacies and Grfts 15,000 Legacie5 were received from the late Mr Ke￿ and the late Mr. McKendrick. 2. Property Costs General Fund 2024 2023 Propety Maintenance Electricity Gas Water Insurance Phone and WiFi Total Pro Costs 3.886 3.004 7,804 2,967 3,850 10,465 2,347 879 17,920 2, 193 825 20.300 2. Property Costs Buildin Fund 2024 2023 Total Pro Costs 3. Charttable Activities General Fund 2024 2023 Communi Outreach Worker Fund 2024 2023 Youth Work Outreach Church Weekend, Camp and BBQ Catering and Kitchen Supplies Books and Study Materials Printing and Stationery Equipment Repairs Li￿n￿5 and Subscriptions TLG 728 2,000 5.132 909 t.871 951 5,369 356 690 Salary Pension Training 32,273 1.026 29,666 994 33.299 30.7Xt 365 370 1.546 1,045 1, 133 t.201 1140 SupF)Ort {see General Fund) 6000 Support and Gffts (Note 5) Mis￿lIaneOUS 12,715 293 2177 upport (see General Fund) 2,500 Total Charitable Activities Total Page 8

ILLBANK CHlIRtH Hlllbank Church Trustees, Annual Report and Accounts for the year ended 31 December 2024 Notes (Continued) 4. Gifts and Donations 2024 2023 2024 2023 Funds Taken From General Mission Funds Taken From General Mission 1,050 300 425 1, 100 250 1,000 1,400 509 730 1.000 300 450 100 200 230 1,020 770 730 Barnabas Bookshop Barnabas Fund Berea Trust Kerusso Trust 500 4,699 225 70 200 300 eprosy Ission 775 300 820 200 500 175 600 Mission Internalh)nal Murray Lawrie Pastoral Grfts Prison Fellowship Reconnection Project Retired Missionary Fund Rosebank School 300 100 183 300 300 805 476 323 300 200 CAP Christian Institute CMA 300 300 2,400 2,600 500 1,000 200 1,000 400 700 500 Sloans. Ukraine 400 880 300 1.000 300 250 1.055 Eagles Wings Trust Friends International Go Youth Trust 2,950 4,540 bULAb SU Scouand Tear Fund Teen Ranch 400 500 500 1000 200 770 730 500 TOTAL 17.823 10.565 30,573 Page g

Hillbank Church

Trustees’ Annual Report and Accounts for the year ended 31 December 2024

5. Support and gifts

The following received regular support throughout the year –

2024 2023
£ £
4,000 6,000
6,000 2,500
1,200 0
750 0
500 0
TOTAL 12,450 8,500

6. Governance

Includes £400 to the Independent Examiner for 2022, who received a gift voucher for their services. The 2023 Independent Examiner was paid £ 360 on invoice.

7. Assets

Fixed Assets purchased in the year include £1,838 for a new TV and fittings, £50 for a lectern and £209 for new microphones and cables.

8 Liability – Stewardship Loan

Stewardship Loan
Balance at 1 January 2024
Repaid in Year
Interest charged in year
Balance as at 31 December 2024
2023
£
£
15,383
20,655
(6,237)
(6,109)
1,569
837
10,714
15,383

The loan was arranged to partly finance the first phase of the building redevelopment.

The loan is payable in monthly instalments over 15 years.

The present monthly repayment is £ 520.

The Loan was paid off in 2025 following the receipt of a gift for that purpose.

Page 10

APPENDIX 3 oscr Office ofthe Scoitish Charity Regulator Independent examiner's report on the accounts Roport to the H.Ilb8nk Churcn tru$tÈeslmembÈrs of Reglslere(J charity SC010761 number On the accounts of Ihe Period statl date Month chanly forthe period Period end date ODth Ve# 2024 Day Year Oay 01 01 to 31 12 2024 Set out on pages 01 10 10 (romrrthrio *xJydolhepogo rMmwDt aJOrt￿n•1Sh￿5l Respective Th8 charrty'5 trustees ale iespon5ble for the p￿paratiOn of Ihe accounts in accordance rc$pDnsibilities of witn the of the Cha¥ilie3 and Tnjstee Invesimenl Iseolland) 2005 Aet and the trustees and examinor Ghdiilivb A￿Our}IS IScollai)d> Reoulalions 2006. The chaTlty Iruslees consider that the audil requirement ol Regulation 10{11 {d) of the Accounts Regulations does not apply.11 is my responsibilrty to axaming the aceounls ag required under section 44111 Ic} ot Ihe Acl and to slate whethor paslicular mallers havè come lo my altention. Basts of independeni My exarllinalion is carried out in acccrylan£e wllh Regulation 11 of Charities examiner's statement Accounis {Scotian(Jl Regulations 20C6. An examin8lLon includes a review of the accounting recorfs kept by the charity and a comparison of the accounts p￿Sented with those recoid5. 11 also includes cOns￿eration of any unusual items or disclostires ¢n the or bod lif any),. Address

ILLBANK CHURCH Hillbank Church Trustees. Annual Report and Accounts for the year ended 31 December 2024 Financial Review Icontinued) The closing balances on the f￿)d9 a5 detail￿ on page 7 werè follows: 2024 2023 General FuThJ £ 20.926 £ f4.073 Building FUTh £ 2,881 359 Missionary FurKI 577 Full Time Workers Fund £ 19.746 £ 20.288 TOTAL £44.131 £ 34.627 Reserves unrestrict￿ FuThYs Thè General Fund is the main account of the chur¢h. Actmbas and giving *a wulatod in vigw offreewill offerings available. The primary purpose of the Buildng Fund is to allow money to te put 8sK1e for redevelopmènt proposals. atthough, rf necessary, it couhl be used fly any buikjing-relatej expense of mainlaining the existing building. Restricted F nds The Community Outreach Worker appointed in 2012. pardy firranced by a Grant from Tha Lairhg Trust for a period of S years and partty from mernbefs of the church. Payments from trb8 fund are primarity salary arKI training and travèlling costs. Given the sKJnificanl costs 4nvdv&l with this post and the wding of the grant from ttre Laing Trust. it not proposèd to set any specifr target for thè balw￿ C￿ the Community Cxjtrgach Worker Fund. fund will continuè to be kept under review. The Missil￿ary Fund LS used for dona￿n$ to specific irK1i¥idualslorg￿1SatIOn5, which can bè suppl￿nented from the General Fund. Approved by Trustees and slgned on their behalf: Date z6- Page 5

ILLBANK CTrILIRf Hillbank Church Trustees, Annual Report and Accounts for the year ended 31 December 2024 Statement of Balances as at 31 December 2024 Unrestricted Fund$ Fund Balances Restrlcted Funds Community Outreach Worker Gen•rdl Building Fund Fund Missionary Fund Total 2023 Balance 1 Jan 2024 SurplusllDeficill for year Transfer5 in year (net) Balance 31 Dec 2024 14,013 8,913 -2.000 358 1.523 43 610 20,288 -1,542 34,627 9,504 44,140 -9.513 44.131 34.627 Statement of Cash and Bank Balances as at 31 December 2024 2024 2023 Cash 109 12.457 31,565 44131 63 9.033 25,530 34.627 Bank Currelll Acctjunts Bank Savings Accounts Total Bank and Cash Fixed A￿ets Bulldlng Building Fund Furniture and Flttkngs, ment gt GenlBldg Fund Fund Valuation at 31 Dec 2005 Gost- 2017 to 2￿24 1￿.ocKI 137.879 Cost- Cost- 2005 to l)24 70.174 839 Bulldlt) s at Cost 287,879 70.174 839 Gift Aid Reelairn. The last dairn ir,duded in the accounts was up to the end of June 2024. The Claim for the period to 31 December 2024 has still to be receNed. behalf.. Page 7