Scottish charity number." SC011833 St John's Church Annual Report and Financial Statements Yeor ended 31 December 2020
St John's Church Contents of the Financial Statementsfvr the year ended 31I)ember2020 Page Report ofthe Trustees Report of the Independent Examiner Statement of Financial Activtties Balance Sheet Notes to the Financial Statements 7-13
St John's Church Report of the Trusteesfor the year ended 31 December 2020 The Trustees present theirannual report and financial ststements for St John's Church for the year ended 31 December 2020. The financial statements have Ien prepared in accordance WTth the accounting policies set out in note I to the accounts and comply with the Charities and Trustee Investment {Scotlandl Act 25, the Charities Accounts Iscotlandl Regulations 2CK16 la5 amended) and Accounting and Reporting by Charities- Statement of Recommended Prartice applicable to chartties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}. Oblectives and activiti The purpose of St John's Church is to provide Christian Services and pastoral care for its members and forthe wider communÉty of Linlithgow. We are a lively Christk3n church based in Linlithgow and made up of people from a variety of backgrounds ènd all age Achievements and performance As indicated in last year's report we have made strurtu?l eh?ntreE and h3i1e chan ure, Governance & Management sertioftl. ave joined the leadership team. a5 Steppe eingan e eran a trustee. een a difficult year dtje to the restriction5 placed on us by COVID-19. We met online for our church gathering on Sunday mornings but ran in person activttie5 where restrictions allowed. ed to i f CIO in 2021 see own rom Is as The new congregation in Bo'ness has been consol*Jated and is continuing to grow. We're working in partnership with St. Mi the church plant in the Springfield community of Linlithgow. Our nistry leade ook up a new post with St. Michael's Church and was replaced by The youth work has also undergone some stsffing chan8es with sessional workers supporting hose role has expanded to help develop online Servi$. The Community Cafe, Men in Sheds and Sew Blessed have all developed as projects to bless the community. The New Well was a project set up by St. John's to help meet the finaftcrdl, mental health and housing needs in our community. It has now been set up as an independent charity. As a churth we want to see people fkiurish spir[tual and physicallythrough training opportuntties. The Ignite 9 month discipleship course fFnished in May and has paused for the 2020121 session due to the pandemic. In addition we have added learning streams, usually 6-8 week courses, exploring particular topics or Biblical books. This included The Prayer Course, and Theology lol.. Otjr work and partnership with other local and national churches and charities continue5 to be effertive and grow. This is evidenced by providing chaplaincy Services for Linlithgow Rose FC, Bo'ness Untted FC, the Air Cadets and the Boys Brigade. Nationalty we partner with the Evangelical Alliance, Scripture Union Scotland and the Scottish Network of Churches. We support Scripture Union groups in most local schools as well as their national activity centres. The Stottish Network partnershFP has proved particular fruirful, enabling us to raise £17,81XJ in May to contribute to the building costs of a church and communf(y centre in Possil Park. one of the most deprived areas of Glasgow. Page I
St John's Church Report of the Trusteesfor the yeorended 31 December 2020 Financial review Resultsfor the year The Accounts for the year are set out on pages 5 to 13. The Statement of Financial Activities on page 5 shows net surplus for the yearof £33,39712019: deficit of £25.9981 and at 31 December 2020 our total funds were £163,27512019-. £129,8781- The Trnstees have considered the potential risks and uncertainties in relation to the financial position of the chartty in relation to Covid-19. The key risk relates to a reduction in donation income, wwth ongoing tosts not being able to met whilst retaining compliance with our Reserves Policy. Some costs have been lower in the interim period. for example no rental of premises for church services, and the financial position of the charity will continue to be monitored closely with actiOf7 taken as required. The Church's funds totalled £163.275 at the end of the year and are dNided between restricted funds 1£26.0611 and unrestricted funds1£137.214}. The amounts held within each of the restrbcted funds and their purposes are diKlosed in Note 11 of the accounts. Reserves The Trustees have established a Reserves Policy whereby the unrestricted funds not committed to, Of invested in, fixed assets shoul(1 not be less than three months of the resour5 expellded. At this level the Trustees feel that they would be able to continue the current activities of the charity in the unlikely event of a significant drop in funding. If the fund5 dropped below this level it would be necessary to consider how income could be increased or, alternatively. how expendtture could be reduced. At 31 December 2020 we had a surplus of £52.359 over and above this level tsking into account planned levels of expenditure in 2021. Strurturei governance and management During 2020 the trust was a regiSted charty in Scotland. and was constituted under a trust deed. As disclosed in the prior yearTrustee Report, the chartty was in the process of setting up a SCIO and transferring across the assets and liabilities. The new SCIO (St John's Church Linlithgow. charity number SC0503511 was registered on 31 July 2020 and following approval frofn OSCR. the assets and liabilities were transferred across on 1st July 2021. The charity continues to be overseen and managed by Trustees, Elders and a Ministry Leadership Team. Trustees have legal duties and are responsible for govemance. finance and related matters. They are appointed by agreement with existingTrustees and Elders in accordance with the Trustee PolTrc¥. The key role of Elders isto hearfrom God and to cultNatetheV10n, values and ongoing theological position of the church. and they are appointed following a period of evaluation priorto ratification by church members. The Ministry Leadership Team is spOnSible for the day to day workings of the church, ensuring that the actNities of the church are run effectwely and in line with the overall vision and strategy aged by the Elders and Trustees. Reference and admlnistrative inforn)atioD Previous charity name and registration number.Trustees of St John's Evangelical Iknown as St John's Church), SC011833 New charity name and registration number (from 1° July 2021): St John's Church Linlithgow. SC050351 Principal office address: St John's Church Union Road Linlithgow EH49 70Y Page 2
St John's Church Report of the Trusteesfvr the year ended 31 December 2020 The Trustees who served during the year were as follows: Trustees.. Chair Treasurer nted 4 May 20201 inted 4 May 20201 ed l February 20211 igned 4 May 20201 ted 18 August 20211 d 4 May 2020) Statement of Trustees. Responslbilities The Trustees are responsible for preparing a trusteeg annual report and financbal statements in accordance with applicable law and UK Accounting Standards. Charity law in Scotland reqLEire5 the charity trusteesto prepare financial statements foreach year which show a true arid fair view of the state of affairs of the charity and of the income and expenditure of the charity for that persod. In preparing the financial statements. the trustees are required to: select suitable accounting policies and then app them consistently make judgements and estimates that are reasonable and prudent: state whether applicable accounting standards and statements of recommended practice have been followed, subjettto any departures disclosed and explained in the financial statements- prepare the financial ststements on the going COnM basis unless it is inappropriate to presume that the charity will continue in operational existence. The Trustees are responsible for keeping proper actounting records which disclose with reasonable accuracy at any time the charity's financial position and enable the Trustees to ensure that the financial statements comply with the Companies Act 2(X16 las amended). The Trustees are also responsible for taking such steps as are reasonably open to them to safeguard the charitvs assets and to prevent and detect fraud and other irregularities. The Trustees are responsible for the Maintenan and integrty of the charity and financial information on the congregation's webstte. Trustees /. August 2021 Page 3
St John's Church Report of the Independent Examiner to the Trusteesfor the year ended 31 December 2020 I report on the accounts of the church for the period ended 31 December 2020 whith are set out on pages 5 to 13. Respective responsibilitie5 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 (Scotlandl Art 2tKJ5 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The Charity's Trustees consider that the audit requirement of Regulation 10111 lal to Icl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) Icl of the Att and to state whether particular matters have come to my attentr"on. Basis of Independent Examinerfs ststement My examination is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl Regulations 2QK16 las amended). An examination includes a review of the accounb.ng 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 procedure5 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 Examinerfs statement In the course of my examination. no matter has come to my attention l. which gives me reasonable cause to believe that in any material respert the requirement5: to keep accounting records in accordance with Section 4411) {al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations las amended), and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations las amendedl have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the eached. Relevant professional qualification FCMA, CGMA Rosyth Business Centre KYII 2WX Date.. 2021 Page 4
St John's Church Statement of Financial Activlties For the yeor ended 31 December 2020 Unrewicted Restficted funds funds Totsl Unrestricted Restricted 2020 funds funds Total 2019 Notes Income and endowments Donations and legacies Income from trading activities Income from investments 302.751 225 858 54.703 357,454 225 265.980 2.039 887 24.852 290,832 2,039 1,045 Ij 1.0 158 Total income and endowments 303.834 54.863 358,697 268,906 25,010 293,916 Expenditure Charitable activities 272.401 52.899 325,300 285,099 34,815 319,914 Total expeTrditure 2n.401 52.899 325.31KI 285.099 34,815 319,914 Net incomellexpenditure) 31,433 33.397 116.1931 19.8051 125,9981 Transfers between funds li 12011 201 Net movement tn funds 31.433 33.397 116.3941 19.6041 125,9981 Total funds brought forward 105.781 24.097 129.878 122,175 33,701 155,876 Total funds carried forward 137,214 26,061 163.275 105,781 24,097 129,878 Represented by. Unrestricted funds Restricted funds Total funds li li 137.214 137214 26.061 163.275 105,781 105,781 24,097 129,878 26.061 26.061 24,097 24,097 137,214 105.781 The notes on pages 7 to 13 fomi part of these financia5 statements. Page 5
St John's Church Balance sheet As ot 31 December 2020 Unrestricted Restrirted funds funds Total Unrestricted Restricted 2020 funds funds Total 2019 Notes Fixed assets Tangible assets 3.353 3,353 2,8(KJ 2.800 Total fixed assets 3353 3.353 2.8(Xl 2.800 Current assets Debtors Cash at bank and in hand 19.282 122,188 2.545 26,878 21,827 149,066 14,043 95,220 1,099 23.098 15,142 118,318 Total current assets 141.470 29,423 170,893 109,263 24,197 133.460 Liabilities Creditors.. falling due within one year io 3.363 10.971 6,282 loo 6.382 Net Current assets 133.862 26,060 159.922 102.981 24.097 127.078 Total assets les5 currerrt liabilities 137.215 26.0&) 163.275 105,781 24.097 129,878 Net assets 137,215 26.060 163,275 105,781 24,097 129,878 Funds of the charity Unrestricted funds Restricted funds li li 137.214 137,214 26.061 105.781 105,781 24.097 26.061 24.097 Totsl charity fvnds 137.214 26.061 163.275 105.781 24,097 129,878 ents on pages 5 to 13 were approved by the Trustees on 18 August 2021 and signed on their Trustee The notes on pages 7 to 13 form part of these financial statements. Page 6
St John's Church Notes to the Financlal Ststementsfor the yeor ended 31 Decernber 2020 l. Accounting policies Accounting convention The financial statement5 are prepared under the historical cost convention and in accordance with FRS 102, and in compliance with the Charities SORP IFRS 1021, the Charrfcies and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotland) Regulations 2fA)6 las amended). The principal accounting policies adopted in the preparation of the financial ststements are set out below. St John's Church meets the definitton of a public benefft entity under FRS 102. Basis offinonciol statements The financial statements have been prepared on an accnjals basis. The Trustees consider that there are no material uncertainties so the accounts have been ppad on a going concern basis. Income ond debtors All income including grants and donations are recognised when the Charity is le11¥ entrtled to the income, any perfomiance conditions attached to the income have been met, it is probab that the income will be received and the amount can be measured liab. Income tax e0Verable in relation to donations received under Gift Aid 15 recognised at the time of the donation. Interest on funds held on deposit is included when reivable. Donated goods and seNices, principally the service of volunteers, have not been quantified for the purposes of the financial statements. Debtors are valued at cost at the yearnd and adjusted for any amounts considered to be irrecoverable. Expenditure and creditor5 Liabilities are recognised as expendtture as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probably that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classFfied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activtties on a basis consistent with the use of resources. Creditors are valued at cost at the yearnd and split between amounts due in less than one year and amounts due in more than one year. Taxotion The Charity is exempt from Corporation Tax on its charitsble actNities and is not registered for VAT. Expendrcure therefore includes any irrecoverable VAT. fonglbleflxed ussets All tangible fixed asset5 over £l,(XMJ are capitalised and valued at historical cost. Depreciation is provided at the following percentages on a straight-line basis to wrtte off the cost or initial value. less residual value, of tangible fixed assets over their estimated usefvl lives= Fixture5 & Fittings: Office Equipment.. Computer Equipment- 33% io% Pension5 The charity operates a defined contribution scheme. The amount charged to the Statement of Financial Artivities in respect of pension costs is the contribution payable in the year. Page 7
St John's Church Notes to the Finandal Ststementsfor the yeor ended 31 December 2020 l. Accounting policies Icontinuedl Funds Funds are classified as either restricted funds or unrestrirted funds, defined as follows: Unrestrirted funds comprise income reNed for the objects ofthe charity without further specified purpose and are available as general funds or are ptaced within designated fvnds which can be used for purposes in agreement with its charitable objettives. Restrirtedfund5 comprise income which has been 1ved for the objects of the charity and specified for a restricted purpose within these objects by the donor. Transfers are made between funds where the church choose5 to top up Restricted Funds from the General Fynd. or where appropriate c05t5 le.g. staff and overhead costs) are apportK*ned to Restricted Funds to reflect support for the actrvities of these funds. Page 8
St John's Church Notes to the finan¢sal thtements For the yeor ended 31 December 2020 2. Donations and legaoes Totsl Unrestrlcted Restrirted 2020 fvnds fund5 Total 2019 funds nds Individual donations- SO Individual donations- one off Service collections Gift aid receivable Event income Grant income 174.229 70.736 3.769 51.944 2.073 676 1749)5 7036 4333 57.707 2.073 8.11)0 175,357 19,648 12.714 43.888 14.373 442 3.360 16.975 4.075 175.799 23.008 29,689 47.963 14,373 5.763 8.1(Kl 302.751 54.703 357.454 265.980 24.852 290.832 3. Income from tradln8 actfvltles Total ilnrestrKted Restrlrted 2020 fvnds fvnds Total 2019 nds lunds Rental income 225 225 2,039 2.039 2.039 2,039 Incorne from investrnents Unrestrirted ftestricted fvnds fvnd5 T<)tsl Unrestrlctert Restrltted 2020 funds funds Totsl 2019 Bank interest 858 160 158 1,045 1.018 158 1,045 5. Expenditure on Charitable aclivrties Unwe5tricted Total Unrestrirted Restrlcted 2020 frjnds nds Total 2019 stsff Costs Gr05s Salaries Employer5 Nl Pension Costs Contractor Payments Staff Expenses Training & De¥elopment 179,522 12,549 10.472 2.105 1.483 1.574 207.705 7.478 153.217 10.852 9.837 2,210 6,604 4,995 187,715 9.389 162.6( 10.852 9,837 6.814 6.767 6,3 203,266 12,549 10.472 10287 1.667 3.032 225.IX)7 8.182 4,604 163 1,395 15,551 1.458 17.302 OvertRads Rent Repairs & Maintenance Insurance 9,075 2.937 1.945 9.365 2,937 14.362 4.280 J,923 4,365 1,337 1,530 623 1.721 1.714 2.270 1.418 1.510 15.872 4,280 1,923 4.365 1,362 1.530 623 1.829 2,200 2,270 1,418 300 344 2,052 40,368 Telephonellntemet Office Costs Computing Comms. Media & Advertising Catering & Cleaning Depreciation Professional Fees Independent Examiners Fee Bank Charges Other General Expenses 1.337 1.199 1.337 1.206 766 2.729 1.136 1.839 2.683 25 2.106 818 1,839 2.683 623 318 108 545 1.563 31.703 593 2.374 283 1,648 37,774 61 811 2.195 2,594 Page 9
St John's Church
Notes to the finanoal statements
For the yeor ended 31 December2020
5. Expenditure on
St John's Church Notes to the financial statements For the ye(Jr ended31 December 2020 8. Tan8ibIeed assets Fixtures & Other Comwter frttings Equipment Equlpment Totsl At l January 2020 Additions Disposals At 31 tlecember 2020 16.646 19,322 998 116.0671 4,253 21.420 1.394 113.0211 9,793 57388 2.392 145.5341 14.246 116.4461 2(K) Depreciotion At l January 2020 Charge for year Eliminated on disposal At 31 tlecember 2020 16.528 20 116.4461 102 18,724 277 116.0671 2,934 19.336 1.542 113,0211 7057 54,588 1.839 145,5341 10.893 Netbook ¥vlue At 31 December 2020 1319 1.936 3.353 At 31 December 2019 118 598 2,084 2,800 The church sttll owns and maintain5the original church building la listed property) on Union Road, Linltth8ow, but it has been tw small to use for Sunday morning semces snce the 1990.5 when the con8regatK)n increased. The historical cost of the building is unknown but it 15 insured at a rep1arnent Val of £1,).(1x1. A valuatKsn was carried out in Mar 2021 which valued the building at approximatety £95.(XK). 9. Debtors Unrestrl¢ted Restrkted fvnds fd5 Totsl Lthrèstritd Restricted 2020 nd5 lunds Total 2019 Gift aid recoverable Other debtOf5 18.484 798 2.545 21.029 12.423 1.620 1,099 13,522 1.620 19282 21.827 14.043 1.099 15.142 10. Creditors: falling due within one year Total 2019 nds nd5 2020 fvnds fund5 Accruals and deferd income Taxation and Social security Other Creditors 1.784 5.112 712 3.363 5.147 5.112 712 1.650 4.058 574 100 1.750 4.058 574 10.971 6,282 l(M) 6.382 11. Funds mo¥ernents- currentyear Balan al ljan 2020 Balance at 31 Dec 2020 Int¢me Empendityre Transfeys Unrestricted fvnds General fund 105.781 303.834 272,401 137.214 Total unrestricted funds 105,781 303 272.401 137.214 Page 11
St John's Church Notes to the rtnantial statements For the year ended 31 December2020 11. Funds movements- cuffent year Icontinuedl Restrirted funds The New Well fund Church Planting fvnd Specific Collections fvnd 8athgate Baptlst Church fund Training fund Café fund 13,710 5.568 29.843 159 5,223 360 15,270 5,568 24,620 5,223 20,022 19,863 1.287 1.387 6,510 931 816 Total restrtcted funds 24.097 54,863 S299 26.061 Total fvnds I2978 358.697 325.3(XJ 163.275 Funds movements- prioryeor Bc*knrKe t7t l Jon 2019 Balan ot Income Expenditure Tronsfvrs 51 Dec2019 UnstrirtedfvndS Generolfvnd 122.175 268.9 285.099 1201J 105,781 rot(rlunrestrictedfvnds 2,175 268,906 285,099 12011 105,781 Restrittedfvnds The New Wellfvnd Church Plantingfvnd Specific CollettNonsfvnd 8Dthgote 8uptist Churchfvnd Truiningfvnd Cufvfund 4,310 6.3 1.325 19.705 &545 9,295 1.560 11,826 158 1,959 L558 13.352 201 19,863 1.287 1.387 672 2.152 1981 Totol restrtrtedfvnds 33.701 25,010 34,815 201 24.097 Totalfvnds 155.876 293.916 319,914 129,878 EXpnatiOn of fund5 UnrestrlCtedfv.' The Generolfvnd resents all income and expenditure relatin8to the priwnaryfocus attivtties of the charity. other than those tor which fundin8 Ès desenated or restricted. Restri(tedfvnds.' The New Wellfund represents funds for the establishment of the Newwell charity. The charity is now e5tsblished and all money transferred overtoihem. The Church Plontingfvnd represents fundsto supportchurth antIng attivity. The Specific collettn$fvl represents income given to the church for onward th)nation. The Bothgate 8optNst Churchfvnd represents funds held under a metnorandum of understanding with Baptist Union of Scotland, held forfuture Christian work in Bathgate. The menvandtjm expires in 2027. The Truiningfvnd repentS funds specifically given towafd5 training wtthin the £huTch family_ The Cufefvnd represenES mney raised by the Community café with the suTplu5 distributed to other charttie5. Page 12
St John's Church Notes to the finan(Sal statements For the yerJr ended 31 December2020 12. Operating lease commffttments At 31 December 2020, the Charity had commitments in relation to an operating lease on the photopier until March 2021. The commitment5 underthi5 lease are as follows= 2020 Operating lease commitments due: not later thar¥ oTreyear laterthan one year ar¢d later than fNe yea Page 13