BROUGHTY FERRY BAPTIST CHURCH SCOTTISH CHARITY NO: SCOI1937 TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS for the year ended 31st May 2022 Registered Address: 86 St Vincent street Broughty Ferry Dundee DD5 2EZ
BROUGHTY FERRY BAPTIST CHURCH TRUSTEES, ANNUAL REPORT for the year ended 31 May 2022 The trustees have pleasure in presenting their report logether with the financial statements for the year ended 31 May 2022. Reference and Adminlstrative Infonnatlon Charfty Name Broughty Fery Baplist Church Charlty Number SC011937 Currenl Trustees Secretary Treasurer Irelired 8 June 20221 (to 31 August 20221 (from 8 June 20221 (from 8 June 20221 Honorary deacon Mln15ter Acting Chairman
Struclure, Governance and Monagement ConsllluHon Broughty Fery Baptist Church was founded in November 1876. was registered as a charily in ils current legal fom on 9 June 1939 and is govemed by its constilvtion and rules. Appolntment ol truslees The lay members of the Diaconate are Ihe church's Trustees. Deocons retire in a rotation based on lenglh of service, wlh two Deacons normally retiring each year. Elections of Deacons ore carried out in accordonce with the church rules. Objectlves and Activltles Charflable purposes The advancement of religion. Acllvltles Last year, we reported that folbwing the Covid-19 pandemic lockdown, a relvrn to physical meetings was made on 15 August 2021. This dote marked the cautious retum to physical meetings. always mindful of govemment guidelines for physical meetings. Our meetings since thal time hcvrfe been "hybrid" meetings, mainly in person, but olso on Zoom for Ihose Ihal cannot make il in person. It has been a joy to make new friends with people joining us from overseas. as well as in person. At the time of wriling. "hybrid" meetings continue. and it would appear to be our new normal" Consequently. investmenl is required in beller audio visual equipmenl and connectivity improvemenls. Quotes foi Ihis work ore currently being soughl. We are very Ihankful lo our small technical team who have worked very hord and persevered for Ihe pasl Iwo and a half years wth very basic and limited equipment. We have been encouraged by. and thankful for. a number of new friends and visitors in recent months. Consequenlly. the church is again considering ils accommodation needs, particularly for youth work where a dedicaled space is needed. This is an-going orea for discussion and prayer. We are Ihankful for a very generous donation of £20.CQO towards accommodation improvements. The Trustees also decided to eormatk £70,CCO of general funds for building accommodation and improvemenls. Consequently. at year end, the building accommodotion and improvemenls fund was sitling al £90.OQK). The wor in Ukraine was. and remains. a major concem lo us. Dundee has welcomed many Ukrainian refugees and the church has played an aclive role in refugee and war relief efforts. We have made our church premises available for Dvndee-based Ukrainians to meel up with each other. and to be supported materially for example through the distribulion of food and clothes. We ore one of the main collection poinls for donolions in the area and hove been very touched
by the generosity of people in the church ond wder community. Church volvnteers, ably led by Morag Piggolt. have adminislered the distribution of donated goods. and provided a safe and welcoming bose for Ukrainion families to meel up and be catered for. Other effort5 by church members included hosting Ukroinians. helping out at a refugee centre in Romonio. ond distributing svpplies as far as the Ukraine border. The Climale Aclion group. which is led by some of the youth in the church. has been aclive with fundroising this yeor. Al year end, the Climate Action earmarked funds amounted to £l.206. A community garden/ orchard at our Panmurefield site is envisaged. With Ihe support of our Children and Families, Worker ond our Youth Worker, we continued to offer a programme of events and activilies for oll oges. for example toddleis. Messy Church. Break-lhru. JAM lJesus ond Mel and JAM Kids Isundoy School}. As always. we are thonkful for the proyer ond dedication of so many in our fellowship, especially Ihose who help ond supporl others. often behind Ihe scenes. Prayer meetings continued in a mix of on4ine and in-person. Prayer ss of course the lifeline of any church and we are very thankful lo all who proy into situations and support others by Itstening. proyer and in praclical ways. Flnanclal revlew We are groteful to the fellowship of Broughty Ferry Baptist Church. who have generously helped us to meet our financiol needs. Lost year our finances reflected the impact of reduced activity caused by Covid 19 lockdowns. Thankfvlly. this year activity levels increased, and the numbers are reflective of that. The lolal income this year of £144,657 is significanmy higher than the £81.299 reporled lost year. but less than the £157.482 reported in 201912020. Areas of increase included Gift Aid £18.93S Ilhe claim for 2020121was unfortunalely not feceived in time for the 202012021 accounts), holl hires £12,834 (more Ihan the £500 last year, bul a bit less thon the £14,620 received in 2019120201. a donation for building accommodation £20.OCK) (none lost yeorl. on ononymous general- purpose donation of £4,000, os well as general increases in regular giving and offerings compared to lasl year. Our total expenditure of £103.077 wos olso much higher than the £88,988 compared last year. Staff costs totalled £72.086. a bit higher than the £68.830 cost lost year. Property costs (including repairs and mainlenance) amounted to £9,743 this year, compared lo £7,886 last year. As usual, we paid our full capitation charges to the Baplisl Union. ond mode some donolions. Further detoiLs of whot we received and paid is included in Notes 4 10 7. Donotions received and paid out were higher Ihan last year, and we reinstated quarterly donations during the year. We donated to several causes. such as BMS
Harvesl appeal £1.250. Barnabas Trusl £250. SAT-7 £250. fhe Pigcarangan Bible Church in the Philippines £250, plus love offerings and other donalions to supported missionaries. The net receipts for the church amounted to £41.580 (last year net payments of £7,689) which means that our bank balance increased during the year. The total amount in the bank as at 31 May 2022 was £121.480131 May 2021: £79.9CQI. Here is o summary of the vorious Fvnds held by the chvrch as at 31 May 2022: Fund balance bn>uzht formyd Fund balance aled Rece Payments TTrThsfers forward Fund name Climate ktion Buildin£ accommodation arKI imwovemerrts Salary donations Unrestricted fund5 Totsl lu15 1.2( 20,OLKJ 1.550 121,901 144,657 70.0 S),() {1,5501 1101,5271 (103,0771 170,CCOI 30,274 IZi,480 Reserves polky The Tru5tees' policy is to retain unrestricted funds of at leasl £S).OCMJ in order to meet commitments and cover any vnexpected expendituie. Unrestricled funds currently stand at £30,27412020121: £79.91, which is in line with our minimum target. £70,OCO was earmarked for building accornmodalion and improvements during the year. scio During Ihe year. the church successfully applied to OSCR (The Office of the Scottish Charity Regvlotorl to become a SCIO la Scottish Charitable Incorporated Organisationl. The SCIO will be called "Broughty Fery Boptist Church SCIO" with a Scotlish charity reference number of SC051613. Following completion of all the necessw legal steps and procedures. Ihis "old" unincorporaled charily was officially wound up as of 31 May 2022 and all its assets and liaLThlilies transferred over to the SCIO from l June 2022. This means that tFNS is the last set of Annual Accounts for chaiity number SCOI 1937. Much thanks must go I01WhO led the church through this major but necessary legal chonge. Thanks Finally. Ihe Trustees w5h lo record our thanks to God. who has guided and provided for the church through another year.
Declaration The Trustees declare that they have approved the above Trustees, Report. Signed on behalf of the charity's Irustees: ecre ary Treosvrer ond Trustee Date: Dole: LsI&/LL
statement of Recelpts & Payments lor the Year Ended 31 Ma 2022 Year•nded 31 May Year ended 31 May 2021 funds funds Receip Donatlons (Note 4} Receipt5 from f(01$1¢ a¢tiwties {Noie 51 Bank Interest Reni from land & buil&" Receipts from charitalAe aCtIlieS (Note 61 Sub-total Proceed5 from sale of fixed assets Total Rec*ts 78.508 1,015 76 2LX6 21.(IXI 13 12034 42.206 13 12.834 1.550 22.756 1,200 81,299 i. 144,657 21756 1,901 144,657 81,299 Payments Expenses forfundraislalWIt1es Payt$ relatIt directty to charItae actmties INote 7) GTrnt5 and donatiow Governance costs rotal Payments 1.5x1 . 97.315 3,912 98.865 3.912 87,177 1510 LSSD i0i,S27 103,077 88,987 5urplusllDelkltl lorlhe yeai 20,374 4L580 17.6881 Transfers between funds 170.c¥xII Brouiht forwa funds 79.91JO 87.589 Totd lundscarrled lov[d 30.274 121.480 79.9 statement of Balances as at 31 May 2022 Year ended 31 Mav Yearended 31 Mav 2021 Cash lunds fund5 fvrtds Cash and bank balances at start of year Surplu5 1 Ioeficitl for year per Ststement of Receipts & Payments TransfÈfS bÈtweÈn flS cash and bank balances at end of ye¥ 79,91XI 87,589 21 20,374 I70.0) 30.274 41,580 17,6881 91206 121.480 79.91X> Secrelary Dote: Treasurer and Trustee LSI(7LL Dole: 14lfiLL
Noles to the accounts for the year ended 31 May 2022 l. Basis of accountin These occounts hove been prepared on the Receipts and Poyments basis in accordance wilh the Charities & Tnjstee Investment Iscotlandl Acl 2C05 and the Charities Accounts Iscolland) Regulations 2CQ61os omendedl. 2. Nature and ur ose of funds Unrestricted funds are those that moy be used ot the discretion of the trustee5. Restricled funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. 3. R I led art transactions No trustee received any remuneratlon. Year ended 31 Mav 2022 Year ended 31 May 2021 funds funds 4. Donations Open Plate General- Standin8 Orders & Envelopes Miscellaneous 6337 75.727 6,337 75,727 77.601 78.508 S. Retel ts from fundr•isin a¢tivilies General.. Gift Building accommdation and improvements Climate Action Fundrai51ng 18.935 18,935 20.LI 1,206 2,065 42.206 20.( 1206 2.L5 21.lJlY) I,ois 1,015 21.206 ece tsfromc ble activ Children & Families. Work Youth Worker Church Groups 175 1.375 175 1.375 1.990 1.2 1.550 1.990 1,200
Yearended JI Mav Yearended 31 Mav 2021 fvnds funds Pa ènts relatin Gross Pay- Mviister (koss Pay- Chibjren & Famih'es. Wker Gross Pay- Youth Worker Empkjyerfs Nl EmpSJyees nsIon Mileage Tèlephonè CouncilTax & & Hov5ing Alk)wance Bawst Union of ScotL•nd Captatn Fee Fabrr.. P8C Fabrr: Stvincent Street Insurancè-. PBC Insurance.. St Vincent Street Property SeNices IC3Th1n Grass &Wastel.. PBC Property Ser¥ios Icleaning & Wa5tel.. St Vincent Street Uiles (Gas, Electrr. Broadband & Waterl.. P8C Uti1*s (Gas. Electric. Broadband & Wateri.. St Wilent Streel Photocow- & Prit• Office & canIsupPls OtherAdmin Costs wlting Preachers Church Groups Caterr% Expenses Sun(ky Minktry Co#s Hire cost5 dirÈdl 10 tharitabk attr4ities 3417 10.750 9.552 S34 9.117 3417 10.925 10,927 534 9.117 335S9 9,641 10,712 435 7.687 1.094 420 6,796 4,200 2,109 175 1.375 420 6.517 4.200 28 740 420 6,517 4.2 740 1,585 1.585 1.280 3,445 4.013 723 1.996 2,243 388 169 4,234 3A45 4.013 723 1.803 962 2,243 169 4234 922 1.671 15 1fi71 15 589 298 264 1.049 87,ITI 1.550 97.314
Ind•pendenl ExamIn$ Rep¢)rt lo Ihe Truslees of Broughty Fery Bopllst Church I report on the accounts of the chority the yecJ ended 31 May 2Y12 which are set out on pages 7 to 9. This report is made to the charities trustees. as o boty. Mywork hos been undertaken to enable me to undertake an independent examination of the chority's accounts on behalf of the charity's trustees and for no other pupose. To the fvllest extent permitted by law, I do not occept or ossume responsibiKty to anyone other than the chority and the charity's trustees as a body for my work or this reporl. Respecllve responslblhles oflruslees and examlner The charity's trustees are respcs[ble forthe tKeporotion of the accounts in accordan with the terms of the Charities ond Truslee Investment (Scomand) Act 3J)5 and the Charities Accounts IScolland} Regulations XQ6. The chartty Irustees consider Ihat the audit requirement of Regulation 10111 Id) of Ihe Accounts Regulation5 doesnotopply. 11 is my responsibility lo examine the accounts as required under seCtiC 44(1 l {cl of the Act and lo slale whether particukJ matters have come to my attention. Basls oflnd•penthntexaminer'sst¢Jleff*nl My examination is Caled out in occordance with the Regulation I l of ttie Charities Accounls Iscotland) Regulations 21x16. An exomination includes a review of the accounting records kept by the charity and a compartson of the accounts presented wilh those records. It also includes considerolion of any unusual items or disclosures in the accounts. and 5eek5 explanations from the trustees conceming any such matters. The prOCede5 vnderloken do not wovide all the evidence thol would be required in an audit, and consequenlly I do not express on audit opinion on the view given by the accounts. Independent examlner's slalement ki Ihe course of my eXaminatn. no mcJtter FKJS come to my attention which gives me reasonable cause to befieve that in any material respect the reqvirements-. to keep accounting rectxds in accordan wilh Section 44111 (a) of the 2CM)5 Act and Regulation 4 of the 20)6 Accounts Regulations. ond to prepare accounts which accord with the occounling records and complywilh Regulotion 9 of the 2CK)6 Accounts Regulations have not been met. or 2. to which. in my opinion. attention should be thLiwn in order lo enable a proper understarKling of the accounts to be reached. Dote: 23 Aufr05Y 2022 10