Docusign Envelope ID: 14CD7645-1CEE-4612-AE4D-313F515B9F32
_Scottish Charity No.SC011663_
## **Grace Church Bothwell**
(Formerly known as Bothwell Evangelical Church)
Trustees’ Report and Financial Statements _For the year ended 31 March 2025_
Docusign Envelope ID: 14CD7645-1CEE-4612-AE4D-313F515B9F32
## Grace Church Bothwell
**Contents of the Financial Statements** _for the year ended 31 March 2025_
||Page|
|---|---|
|Report of the Trustees|1 – 2|
|Report of the Independent Examiner|3|
|Receipts and Payments Account|4|
|Statement of Balances|5|
|Notes to the Financial Statements|6 – 7|
Docusign Envelope ID: 14CD7645-1CEE-4612-AE4D-313F515B9F32
## Grace Church Bothwell
## **Report of the Trustees** _for the year ended 31 March 2025_
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 March 2025.
**Principal and registered address Bankers** Grace Church Bothwell Bank of Scotland 60 Main Street 56 Main Street Bothwell Uddingston Glasgow Glasgow G71 8HA G71 7LS
## **Status of Charity and Governing Document**
Grace Church Bothwell (formerly known as Bothwell Evangelical Church) is a registered Scottish Charity (No. SC011663). The change of names was agreed by OSCR and changed on 2[nd] February 2023. The governing document is the Constitution of Grace Church Bothwell (November 2022).
## **Aims and affiliation**
The principal objective of the church is to advance the Christian faith.
## **Organisational structure**
The church operates in Bothwell and is independent of any affiliation. Its elders meet regularly to set policy, review activities, and to monitor the financial position.
## **Trustees and Office Bearers**
The church is self-governing and congregational in policy and its day-to-day running is currently undertaken by its elders and deacons. Elders and deacons may also be Trustees.
## **Trustees:**
The Elders may recommend new office bearers to the congregation on the basis that they believe these candidates to be suitably qualified for their given role. Trustees are to be members who exemplify the ethos, values and expectations of the church. Trustee Appointments are dependent upon the positive support of the church membership. As part of their induction, new Trustees are required to understand their statutory responsibilities.
Title deeds to the properties owned by the Church are held in the names of the Trustees of the Church.
## **Activities and achievements**
The church offers a variety of Sunday, weekday and evening services and activities to cater for all ages of church members and the local community, and the church is very much a part of the local community.
During the year, the church continued to meet for worship on Sunday and carried out various activities in line with our objective to advance the Christian faith. The current membership at GCB is 45.
In line with our Christian faith, the primary focus of our life together is to worship God and to build each other up in our Christian faith. We aspire to live lives as individuals and families that are pleasing to God.
Our bible teaching programme and congregational prayer meetings are intended to support personal discipleship in the Christian faith of church members. We are pleased to continue to employ our , to help strengthen and develop these areas.
Bible books covered over the past year include Exodus, Psalms, Isaiah, Mark, John, and 2 Timothy.
Page 1
tk)cusuJn Enveky ID. 14CD764&1CEE4612AE4t3l3FSlSB9F32
Grace Church Bothwell
Report of the Trusteesfor ilie year lded 31 Marcli ?0?5
Actfivfirfes and achlevements (contlnued)
Chrislian Sen'ice
W¢ very appr¢ciate the Christian scrvicc oppommities and all thc ways ill which church m¢]llbcrs serv¢
the church and the Collllllunity.
We are gratefi]I to Ol Elders. Dcacons. the leadeTS of the Tod(llers. Connect. and Scripture Union. the membcts
that support with leath'ng. teacl)ing. bible reathng. inteTcessory prayei. and SiC. as well as the folks that knelp
with catering. cleaning. and everytkn'ng else.
Oulreaeh
The Tod(llers 0Up nornially meets on a Monday morning WAth both children and their parents/carers.
The CoJ)nect non]Lqlly lakes place on a Wednesday evening for piin]ary sch(x)l aged clll'ldren.
Th¢ Scriptute Ullion gtOUP llOT]Mally ¢¢15 oll a Mollday lunchtitue ill Bothwcll pnary School.
The Easter and Chn'stiiias setviccs wcrc vw encouraging with people fro the coilllliunity attciidiiig.
The Bothwell ScarecTOW Festival normally takes place for one week in Septanber and out associated café took
place tkn's year. Links Iiave also contin1d with conlli)unity groups in the village.
We believe a key part of outreach is our own personal witness to family. friends. neighbours and work
colleagues. and we recogmse the need to equip and support member involvemenl in outreach.
Mlsslon
We continued to sli
Mobilisatioll). ld
(in Oswesty with OM).
ai]arkshire wilh SU).
(in USA with Operation
We also finallcially support several othei Cbristiall D]iSSiOnS ID the UK and abroad linked to those we play for.
Flnanclal i"eileiv
Prlnelpal sourees offundlng
The chiwch receives ils fimding from those All the fellowsbip by way of weekly offerings and slalldllig orders.
niaiiy of wlll'ch are Gift Aided. and from general donations. The Church does not organise specific activities
for the pUoSe of raising income. There is no investment income.
Resullsfor Ihe Jear
Th¢ flliancial statancllts fot th¢ year atc set out ill pages 4 to 7. Thc Receipts and Paymcllts Accoullt on pagc
4 Icflects a siupliis of £4.-$43 (2024.. £13.694). Thc church h¢ld ullrestrictcd fullds amounting to £50.440 (2024:
£45.897) and rcstrictcd fid5 aOunting to (2024.. £DiI).
Reserves
It is the policy of the church io nltaIn unrestricted funds at a level that equates to approximately 3 months of
unrestricted expenditure. This largel was ackn'eved over the year.
Appi'oved b!, the Trnstees on 10 December 2025 and 51gn Oll thetr behalf b).:
Page 2
Docusign Envelope ID: 14CD7645-1CEE-4612-AE4D-313F515B9F32
## Grace Church Bothwell
## **Report of the Independent Examiner to the Trustees** _for the year ended 31 March 2025_
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 4 to 7.
## **Respective responsibilities of trustees and examiner**
The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Trustee consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeks explanations from the trustees 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
1. Which gives me 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 Regulations (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulations 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
2. To which, in my opinion should be drawn in order to enable a proper understanding of the accounts to be reached, except:
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 10[th] December 2025
Page 3
Docusign Envelope ID: 14CD7645-1CEE-4612-AE4D-313F515B9F32
## Grace Church Bothwell
**Receipts and Payments Account** _for the year ended 31 March 2025_
|**Receipts**
**Notes**
Offerings
Gift Aid collections
Gift Aid recovered
Donations
Grants received
Parents and toddlers
Connect
**Total receipts**
**Payments**
Grant and donations
**3**
Staff costs
**4**
Speakers
Other church ministries
Utilities
Building maintenance
Cleaning
Insurance
Catering
Telephone
Administration costs
Professional fees
Independent examination fee
**Total payments**
**Net increase in cash for the year**
Cash balances brought forward
**Cash balances carried forward**|
**General**
**fund**
**£**
9,061
38,740
13,524
14,396
450
1,154
-
**77,325**
5,550
36,372
170
5,971
13,133
2,434
3,347
1,909
674
709
1,709
84
720
**72,782**
**4,543**
45,897
**50,440**|**2025**
**Total**
**£**
**9,061**
**38,740**
**13,524**
**14,396**
**450**
**1,154**
**-**
**77,325**
**5,550**
**36,372**
**170**
**5,971**
**13,133**
**2,434**
**3,347**
**1,909**
**674**
**709**
**1,709**
**84**
**720**
**72,782**
**4,543**
**45,897**
**50,440**|**2024**
**Total**
**£**
7,543
39,879
11,696
11,700
5,500
811
46|
|---|---|---|---|
||||77,175|
||||8,653
31,897
300
4,640
8,054
2,387
3,437
1,622
388
671
688
84
660|
||||63,481|
||||13,694
32,203|
||||45,897|
Page 4
Docusign Envelope ID: 14CD7645-1CEE-4612-AE4D-313F515B9F32
## Grace Church Bothwell
## **Statement of Balances** _as at 31 March 2025_
|**2025**
**Opening**
**Surplus**
**balance**
**for year**
**£**
**£**
**Bank and cash in hand**
45,897
4,543
**Total assets held**
**45,897**
**4,543**
**Reserves**
Unrestricted fund
**5**
**Statement of assets at 31 March 2025**
Church building (at cost)
Gift aid due
**Statement of liabilities at 31 March 2025**
Independent examination
HMRC
Pension|**2025**
**Opening**
**Surplus**
**balance**
**for year**
**£**
**£**
45,897
4,543|**Closing**
**balance**
**£**
**50,440**
**50,440**
**50,440**
**50,440**
**600,000**
**20,688**
**792**
**1,545**
**273**|**2024**
**Opening**
**Surplus**
**balance**
**for year**
**£**
**£**
32,203
13,694|**Closing**
**balance**
**£**
45,897|
|---|---|---|---|---|
||**45,897**
**4,543**||32,203
13,694|
45,897|
|||||45,897|
|||||45,897|
|||||600,000
21,741|
|||||720
1,532
247|
Approved by the Trustees on 10th December 2025 and signed on their behalf by the undernoted:
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Docusign Envelope ID: 14CD7645-1CEE-4612-AE4D-313F515B9F32
## Grace Church Bothwell
## **Notes to the Financial Statements** _for the year ended 31 March 2025_
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
## _**Basis of financial statements**_
The financial statements have been prepared on a receipts and payments basis.
## _**Grant making policy**_
When funds allow, the Church makes grants from its donated income to beneficiaries and organisations that are generally known to the Leadership and the Church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.
## _**Receipts and Payments Account**_
For the purpose of the Receipts and Payments Account as shown on page 4, funds are defined as follows:
General funds comprise grants and other income received for the objects of the Charity without further specified purpose.
Restricted funds comprise grants and other income received for a specified purpose.
## **2. Transactions with Trustees and related parties**
No Trustees received remuneration or reimbursement of personal expenses during the year ending 31 March 2025 (2024: nil).
|**3. Grants and donations**
**_Individuals_**
Support to full time workers and missionaries
**_Institutions_**
Operation Mobilisation
European Christian Mission International
Kilbryde Hospice
Scripture Union
Other organisations <£1,000
**4. Staff Costs & Numbers**
Gross salaries
Employers National Insurance
Employers pension contributions|**2025**
**£**
950
2,400
-
200
1,300
700
**5,550**
**2025**
**£**
34,639
-
1,733
**36,372**|**2024**
**£**
2,400
3,600
168
200
-
2,285|
|---|---|---|
|||8,653|
|||**2024**
**£**
33,000
(3,313)
2,210|
|||31,897|
Average number of the employees during the year was 1 (2024: 1)
Page 6
Docusign Envelope ID: 14CD7645-1CEE-4612-AE4D-313F515B9F32
## Grace Church Bothwell
**Notes to the Financial Statements** _for the year ended 31 March 2025_
|**5. Unrestricted fund**
General fund|**Balance at**
**01.04.24**
**£**
45,897|**Receipts**
**£**
77,325|**Payments**
**£**
(72,782)
**(72,782)**|**Balance at**
**31.03.25**
**£**
**50,440**|
|---|---|---|---|---|
||**45,897**|**77,325**||**50,440**|
## _**Explanation of funds**_
The General fund represents all income and expenditure relating to the primary focus activities of the Charity.
Page 7