Scollish Charity No. SCOJ3423 Dennistoun Baptist Church Financial Statements Year Ended 31 December 2020
Dennistoun BaptASt Church Contents of the Financial Statementsfor Éhe year ended 31 December 2020 Page Church Details and Professional Advisors Report of the Trustees Report of the Independent Examiner to the Trustees Receipts and Payments Account Statement of Balances Notes lo the Fxnancial Statements
Dennistoun Baptist Church Church Detai15 and Professiongl Advlsers Core Leaders Principal Address Detinistoun Baptist Church 140 Finlay Drive Dennistoun GLASGOW G312SB BaDkers Royal Bank of Scotland Glasgow ParkheBd Branch, 1304 Duke Street GLASGOW G315PZ Charity no. SC013423 JDdepeDdent Examillers Milne Craig Chartered A¢¢ountanls Abcrcorn House. 79 Renfrew Road, Paisley, PA3 4DA Soli¢itors Diakoneo Legal Services 48 Speirs Wharf Glasgow G4 9TH
Dennlstoun Baptist Church Report of the Trustees.for the Year Ended 31 December 2020 The Trustees are pleased to present their report together with the finan¢ial stat¢m¢nts of the church for thc year ended 31 Dec¢mber 2020. Trnstees attd Offlee Bellrers The church is congregational in policy and its d&y-to-day nlnning is undertaken by the Office Bearers (the Trustees) and the Core Team. The Core Team comprises Elders and Ministry Leaders. The Office Bearers who served during the year and to the date of this report were a5 follows'.- Trustees Treasurer Mlnister Se¢retary Appointment of Trustee5 New Trnslees are nominated for appointmcnt by thc existing Trustccs. There is no fixed terni for TTUSteeship. Prior to their apIntrnent, new Trnstees would have served th¢ church for some time in various roles and would be familiar with the church's value5, Its aims and objectives as well as ils daily operations. As part of their induction programme, new Trustees are required io understand their statutory responsibililkes. Structure, Governance and Management Governance Dennistoun Baptisi Church is established by Constitution. The Church is a S¢ot¢ish Charity (No. SC013423) and is recognised by HM Revenue and Customs under reference number CR34702 Objectives and ActivRties Ain)5 and Affiliation5 Thc aims of the church arc in linc with its Visioll- "We are a Word centred> prayer fuelled, Spirit filled people who wholeheartedly love God. People, tbe Gospel, the Word, the Church, the Mission And the Future" The church is affiliated to the Baptist Union of Scotland. The church serves the area of Dcnnisloun and beyond, specifically ihe East End of Glasgow. Sunday serviccs are held wceklyj our Prayer tiEnes are online, Monday lo Friday. wc havc Missional Communities (smaller groups who meet logether in homes) throughout Ihe week and once a month we have a Wednesday Worship and Prayer Night. Thc Lcaders of the church mcct togethcr OEt a weekly basis.
Dennistoun Baptist Church R¢port of the Trustees.foi' IlRe l ear FFiilcd 31 fJecionih¢'i' 2[}¥O Aehir%'ements and Performancc The Lliurcli has taced oiie ilr ils mos1 Lh¢illeii&iin¢ PLriods un)itls1 Ilie global pandLniiL ivhiLlI bLguii dl Ili¢ l)eginiiing ol. ?O?o. 11 lias Iihd io .IdJpl iii order 10 Ilirii.'L' aiid d¢v¢lop iiiiiiislry al 7¢ iimL of unpreLedented dlsruplioii. -11)rou¥lioul IIIIS i?lill OllL kL> featur¢ lias bLX'n n)(Iviiiii inariy of our rLguliir s¥rvÉLes ui)line. 11.,¢ iioiv ire inorL establislied iii litti'iIi" a PTLSLI)LL boih in-pLrxon cind online. L)espiIL ihL cifLuinsiaiices. I11¥ cl)urilJ lias bLeiTr ablL io lorLTC ¢ih¥ad in lui)d-l£llSItI4 lor ()ur ai)IILiPAled buildiiig projLcI. IW'L l)aN'e reLeii'¢d SibFiiifiL4ni fiiialicii11 support iou'ttrdb Illis PlOjLcI, friiii] l?(Iili iyiiliin liiid oui-wiih iliL iIIIIIILdwlL LliurLh ¢OllllllUl)IIy 1( l)d expect Ici beLTiTI tIIL ivork. jii 10?• Pr1LliLal support lias ¢DiiliituLd friim Ihi niLmbL'r5 of tli¢ Ll)urLlI M,lio li.ii'¢ sacriliiiiilly okcr thc l118t l ? ii)011111s. We Iidl'L reaclied il 1l(l¢r audieiice Ilir()ubJli (iur ill)liiie i)laifoni) and ii)ade i)eii' cDnnL¢lion4 w'illi Iniiiistry parfi)Lrs in Qil41%¥lOiI.. Ille are 5UPPartiiibi ji)dividuals &1J)d lil Iiiilics in tlic ¢o)nniiiiiily willi pr4lLtiLJI ai)J pasli)rJl iieL,ds', 114lrtiiularls dsvluii) b¢ekers. r¢lu¥>¢Lx, Ilic>%e sintb&il jii&y will) Ineiii£l1 Ill IiL.ilili, IIIL 41)Litillv is(TrllliLd lind Ilicise ii'ho laLe l)'IiiuT ex¢11nple% ()I' %()cieiTrl ii)jUs1i¥e. We ¢oiilit]u¢ to h¢Jve . siri)IlLb LM)fL' ,h(l .%upp()rt Jnd li' slrwiigili IL) tl)e iiiiiiisln, ot. oiir vliurcli. We l)11 I'e 41 Stroiib base io lace Ilie i)Lll' LliÈill¥ngL.% Ilidi lie 41hL<id bul rthi)dll11 IliJi)klul Ic)r ili¢ Idiihluliie¥¥ c)I' ti(Id iii sus1&iiniiiby it¥ iliroiibli u,liai hd% l)LLli a iumullui)u.4 sLdsun l(Il' ITiJny. Tr-inaDcfftal Rel'iev+ Principal 50urccs of fundiiig -l-Iie ehiireli rcLLI¥LS Il% fiindiiigi frotn LhurLh mLni1)L'.II)d slid. Rc$ults for the ieAr 'lie tinaii¢ii215taleinen15 for Ilie vear arL' sel out DEI pabyes 5 10 7. -1-lie Receipls and I'aymenli A¢¢c)Ulll OTI Pa¥L 5 refleLtS (1 surylus tor ilie year of £60,54? {?(b]g - 15,01 ¥} L)f whirh a sutplus ol. 111 54.3 1019 £i.618) rLlitieb 10 ili¢ unr¢slriLi¢d ftiiids. SUry)Iu5 of £48.999 1?019 - £0) reloles io Ilic RiddriL Pri)p¢rty Fund. Re¥tr+e$ -riiL ILvel of rcscn'LS hLl<l is sli0. li) IhL SiatemLnl of Blll¥n¢cs ()n pa&rL 6. ThL Trusices ar¢ satisfied witli Ili¢ lei'¢l ol. r¢s¢n'LS hLld, iaking inlo aCCOILni Ihc ne io Lnsurc suni¢icnl funds arl ai'¢iilable to alloi%' l]¢xibiliiy in Tespondingi lo needs. .Sttement on Ris -rh¢ Trustee8 etsiitinuallv revie* and assess tl)e major 5tTat¢gic, operational and finaN¢ial risks lo which IlTrL Lhurch 1% exrK)%cd. from tl)is rei'iLTh' lh TTUSt¥Ls iiintiTru¥ li) upddlL" lind esldblish p¥ocedures io milibJaiL tliose ri8k% llICh are identified a5 a resuli of Ihis revieTh. Main ri.sks iliui havc IKen idenlifled in ihis rei'icii. are direction and foni'ard planning of the L"liiireh. LOT)Irol of Churcl) asseis. personnel. financial Lonirols And faith-b41sed cliarily. Tliis re onwdsa ri)k'ed by tlie truslee5 on 29 Sept¢]nb¢r 207 l and SiLmed on their behdll'by.. JN{pQ.¥rii-tr
Dennistoun Ba tist Church Indepeiideiil Examiiier's Reporl (o the Trustees ofDennuloun Bapti3t Church I report on the accounts of the charity for ihe year ended 31 December 2020 which are set out on pages 5 10 Respective re5pon5ibilities of Trustees and Examiner The charity's trustees ar¢ responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Invcstment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity trustees constder that the audit requirement of Regulation 10(1) (d) of the Accounts Rcgulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (¢) of the Act and to stste whether particular matters have come io my attention. Bisis of Independent Ex#miner'5 Siatement My cxaminalion is carricd out in accordance with Regulation I l of the Charities Accounts (S¢oiland) Regulations 2006. An examinalion includes a review of the accounting records kept by the charity and a comparison of the accoullts prcsented with those records. It also ancludes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The proccdurcs undertaken do llol provide all tTrLe evidence that would be required in an audit and consequelltly do not express an audit opinion on the view given by the accounts. Independent Examlner's Stltement b2 the course of Elly examination, no matter has come to my attention whtch gives me reasonablc causc Éo believc that in any material rcspect the requirements'.- to kccp accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulaltons. and lo prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accoullts regulations have not been met. or to which, in my opillion, attention should be drdwn in order to enable a proper understanding of he accounts lo b¢ reached. Paul Thompson CA Milne Craig Chartered Accouniants Abercorn House. 79 Renfrew Romd, Paisley, PA3 4DA Date." 29 September 2021
Dennistoun Baptist Church Re¢eipt$ and P2yment$ A¢eount for th¢ year ended 31 Deeember 2020 Unrestricted Restricted Funds Funds 2020 Total 2019 Total Receipts Offerings Gift Aid Giving Tax Reclaimed Bank Jnl¢r¢st Giants Sundry Donations Other Income 4,647 22,201 10.474 27 19,687 4,647 27.355 10.474 27 66.923 5,634 20.063 6.002 15 22.520 1.005 707 5,154 47.236 500 500 Totydl receipts 57536 52J90 109,926 55.946 Payments Minister's StipeTrd Pension Pulpii Supply Ministels Expenses Minister's Housing Insurances Heat & Light Donations Sundry Expenses Scottish Baptist Union Fees Fellowship and Catering costs Governan¢e Costs Independent Examin&tion 27.015 614 27.015 614 21,551 600 200 660 6,120 1,259 3,656 1.853 4.802 142 6,120 1.288 673 2.284 3,076 798 3,683 142 6,120 1,288 673 2,284 6.467 798 3,683 3,391 9,377 300 300 250 Total p#yments 45.993 3,391 49,384 50,328 Ex¢ess of payments over receipts 11,543 48,999 60,542 5,618 Total fund5 brought forward 31,066 31,066 25,448 Total funds ¢arried forward 42,609 48,999 91,608 31,066
Dennistoun Ba tist Church Statement of Balanccs as at.11 Deceniber 2020 202 2U19 Casb at bank and in haod Balaii¢¢ ot l January 2020 31.066 25.448 ExLess of paymL"nts ovcr r¢ccipls 60,542 5,618 Balnte at 31 December 2020 9J,608 31,066 2020 Total 2019 Fynd balamco5 Unre¥tricled Re¥trictiYl Ai l Jaftttdry 202 Rcccipls Payfftcn15 Al 31 IkLeii)l)er 2020 31,066 57.536 (45,993) 42,609 31.066 109.926 149.384) 91,008 25.44X 55,Y46 (50.3?8) 31.066 52.390 (3,391) 48,999 Thc finan¢ial siaiemenls on pages 5 tu 7 We approvcd by lh¢ Trust¢¢s on 29 Septeinber 2021 and SlgD¢d 011 Iheir behalf by:
Dennistoun Baptist Church Notes to the financial statements for the year ended 31 December 2020 A¢¢ounting Policie5 The prin¢tpal accounting policies adopted? judgcments and key sources of cstimalion unccrtainty in the preparation of the financial statements are as follows.. Basis of preparation These accounts have been PTepared on a Receipts & Payments basis in accordance with the Charities & Tru5lcc tnvcstment (Scotland) Act 2005 and the Charities A¢counls (Scotland) Regulations 2006 (as amended). The presentation cunency of the financial statcments is pound sterling (£). The Trustees consider that there are no material un¢¢rtainti¢s about the Church's ability to continue as a going concern. Statement of Financial Activities For tbe puryose of the Reccipts and Paymcnts Account as shown on pag6 5, funds are defined as follows: _ Unrestricted funds comprise gifts and other in¢om¢ re1Ved for th¢ objecls of the ChUh without further specified puox)se and a avail3bl¢ as general nds. Restricted fimds comprise ftS and other income received for spending on specified purposes as laid down by thc donor. The Restricted Fund is for the purchase and upkeep of the Riddrie prop¢rty. Comparative Reipts aDd Payments Account Unrestricted Restricted Funds Funds 2019 Totsl Receipts Donations 55.946 55,946 Total receipts 55.946 55,946 Payments Payments directly relating to charitable activities Other- tlldcpelldent Examsnerfs fee Total payments 50.078 250 50,328 50,078 250 50J28 Excess of pAyments over re¢¢ipts 5,618