THE GROVE CHRISTIAN CENTRE scio ANNUAL REPORT AND STATEMENT OF ACCOUNTS 1 APRIL 2022- 31 MARCH 2023 Scottish Charitable Incorporated Organisation number: SC014571 usl
The Grove Christian Centre SCIO SC014571
Contents
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Trustees’ Annual Report ............................................... 2 - 4
Independent Examiner’s Report .................................... 5
Receipts & Payments account ...................................... 6
Statement of Balances .................................................. 7
Notes to the financial statements .................................. 8 - 9
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The Grove Christian Centre SCIO SC014571
TRUSTEE’S ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023
The trustees present their report and the financial statements of the charity for the year from 1 April 2022 until 31 March 2023.
Reference and administrative information
Charity name: The Grove Christian Centre SCIO Charity registration number: SC014571 Principal office: 182-184 Saracen Street, Possilpark. Glasgow, G22 5EP Bankers: Co-operative Bank, 1 Balloon Street, Manchester, M60 4EP Website: https://sites.google.com/site/grovechristiancentre
Trustees
The following served as charity trustees during the year and continue to serve on an ongoing basis up to the date of this report:
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The Grove Christian Centre SCIO SC014571
STRUCTURE, GOVERNANCE & MANAGEMENT
Governing document
The charity is a Scottish Charitable Incorporated Organisation (SCIO) governed by its constitution which was registered with the Office of the Scottish Charity Regulator on 7 February 2013. The charity was originally registered as a charity under a Deed of Trust on 5 November 1917 and converted to a SCIO on 28 February 2013 retaining its existing charity number.
Appointment of trustees
The charity’s trustees are appointed or re-appointed by majority vote by existing charity trustees and in accordance with the terms contained in the charity’s constitution.
Administrative Structure
The committee are responsible for the overall direction of the charity and serve on a voluntary basis.
OBJECTIVES & ACTIVITIES
The charity is established for charitable purposes only, and in particular the objects are:
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The advancement of the Christian Religion
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The prevention or relief of poverty
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The advancement of education
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The advancement of citizenship or community development
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The promotion of religious or racial harmony
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The relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage
The main activity of the charity in relation to the above objects is to provide resources to tenants in regard to the use of the premises owned by the charity in Possilpark, and sometimes providing financial aid.
ACHIEVEMENTS & PERFORMANCE
The Grove Christian Centre has continued to work in partnership with Clay Community Church (SCIO) to help carry out the aims and objectives of the charity.
Clay Community Church have continued to use Bardowie St Hall for various activities throughout the year including:
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Clay Café – this has been open every Thursday & Friday and continued to provide work placement opportunities for young people and adults seeking to find employment. Many people from the local community (some who isolated) come on a regular basis to enjoy an affordable hot drink & lunch.
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Sunday gatherings – Clay Church meet in Bardowie St Hall every Sunday for worship & reflection and Victory Outreach Glasgow (SCIO) also started using the hall from September 2022 for their own Sunday gatherings as well.
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The Bookbug & Play toddler group. Bridge to Freedom recovery group, 7-3 youth group and Board game café all continued to meet regularly in Bardowie Hall during the year. These all help grow the connections we have in the community.
In the autumn 2022, with the help of the local InnerChange team, the Grove was decorated and able to be used again after being closed since Covid hit. Rois seaglass moved her studio into part of the building, looking at helping to employ local people and the InnerChange team are using the main space for regular worship and prayer.
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The Grove Christian Centre SCIO SC014571
Work on the land next to Bardowie St Hall (212 Bardowie St) was started in partnership with a local housing association with the hope of being completed in the summer of 2023.
In July 2022 it was agreed by the Grove Christian Centre trustees to dissolve the charity and pass all assets onto Clay Community Church SCIO who we have been working in partnership with for many years. We received confirmation from OSCR in August to start the proceedings and in June 2023 the assets (182 Saracen St, Bardowie St hall & 212 Bardowie St) were transferred to Clay ready for closure of The Grove Christian Centre SCIO.
FINANCIAL REVIEW
The charity reported a surplus of £2,537 (2022: £2,960 surplus) for the year and has accumulated reserves of £10,245 (2022: £7,708) at the year end. The rental income from Clay Community Church remains the main source of income for the charity.
Reserves policy
The policy of the charity is to hold £5,000 in General Funds at any point in time to ensure there are always sufficient funds to cover expenditure as it falls due. At the year-end, this reserves policy was met.
The charity’s unrestricted reserves at 31 March 2023 amounted to £9,198 (2022: £6,661) which was above the required level and was acceptable to the trustees.
Grants/gifts payable
Gifts to external organisations and individuals are considered by the trustees on the basis of need and are only made to those organisations and activities which are compatible with the charitable objectives of the charity. No gifts were made to political parties.
This report was approved by the trustees on 5 July 2023 and signed on their behalf by
Chairperson
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The Grove Christian Centre SCIO SC014571
INDEPENDENT EXAMINER’S REPORT YEAR ENDED 31 MARCH 2023
I report on the accounts of The Grove Christian Centre SCIO (SC014571) for the year ended 31 March 2023 which are set out on pages six to nine.
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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. 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 explanation 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
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1 which gives me reasonable cause to believe that in any material respect, the requirements:
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to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
have not been met, or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
17 December 2023
Independently examined b who is a Full Member of ACIE. ACIE – promoting excellence in independent examining. See www.acie.org.uk
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The Grove Christian Centre SCIO SC014571
RECEIPTS & PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2023
| Note | Unrestricted | Restricted 2023 Total 2022 Total | Restricted 2023 Total 2022 Total | Restricted 2023 Total 2022 Total | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| RECEIPTS | |||||
| Donations | 3 | - | - | - | 9,261 |
| Rents from land / buildings | Rents from land / buildings | 4,800 | - | 4,800 | 4,800 |
| Total Receipts | 4,800 | - | 4,800 | 14,061 | |
| PAYMENTS | |||||
| Charitable Activities | 4 | 2,163 | - | 2,163 | 6,501 |
| Governance Costs | 100 | - | 100 | 100 | |
| Purchase of Fixed Assets | Purchase of Fixed Assets | - | - | - | 4,500 |
| Total Payments | 2,263 | - | 2,263 | 11,101 | |
| Surplus / (deficit) before transfers | 2,537 | - | 2,537 | 2,960 | |
| Transfers | - | - | - | - | |
| Surplus /(deficit) after transfers | 2,537 | - | 2,537 | 2,960 |
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The Grove Christian Centre SCIO SC014571 STATEMENT OF BALANCES AS AT 31 MARCH 2023 Unrestricted Restricted 2023 Total 2022 Total BANK AND CASH IN HAND Opening balances Surplus l {deficit} for the year Closing balances 6,661 2,537 1,047 7,708 2,537 4,749 2.960 9,198 1,047 10,245 7,708 OTHER ASSETS Property at cost (182-184 Saracen Street. Glasgow) Property at marf(et value- May 2015. (206 Bardowie Street, Glasgow) Land at cost- June 2022 (212 Bardowie Street, Glasgow) TOTAL OTHER ASSErs 143.738 143.738 143.738 50.000 50,000 50,000 4.500 4.500 4.500 198,238 198,238 198,238 Excluding rent refurbishment work costing £166,000 - the property has not been re-valued sin this work was carried out. LIABILITIES Independent Examinerfs Fee TOTAL LIABILITIES 100 100 100 100 100 100 The notes on pages 8 - 9 fomi an integral part of these accounts Approved by the trustees on 5 July 2023 and signed on their behalf by Chairperson Page 7
The Grove Christian Centre SCIO SC014571
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023
1. Basis of accounting
These accounts have been prepared on a Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Transactions with trustees or connected persons
No charity trustee or person connected with a charity trustee received remuneration during the year (2022: None).
No charity trustee received expenses during the year (2022: None).
3. Donations received
| Unrestricted | Restricted 2023 Total 2022 Total | Restricted 2023 Total 2022 Total | Restricted 2023 Total 2022 Total | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Donations from individuals | - | - | - | 5,261 |
| Donations from other organisations | - | - | - | 4,000 |
| Total Donations received | - | - | - | 9,261 |
4. Charitable Activities Payments
| Unrestricted | Unrestricted | Restricted 2023 Total 2022 Total | Restricted 2023 Total 2022 Total | Restricted 2023 Total 2022 Total |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Insurance | 1,971 | - | 1,971 | 1,812 |
| Property refurbishments & maintenance | 192 | - | 192 | 975 |
| Legal& survey costsfor land purchase | - | - | - | 3,714 |
| Total Charitable Activities Payments | 2,163 | - | 2,163 | 6,501 |
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The Grove Christian Centre SCIO SC014571
5. Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-today running of the charity.
| 31 Mar 21 | Incoming | Outgoing | Transfers | 31 Mar 22 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| General Fund | 6,662 | - | 6,662 | ||
| Total Unrestricted Funds | 6,662 | - | - | - | 6,662 |
Restricted funds may only be used for specific purposes. The charity held one restricted fund during the year, comprising the grant and restricted donations income received for the purpose of refurbishments to the Bardowie Street property and garden.
| 31 Mar 21 | Incoming | Outgoing | Transfers | 31 Mar 22 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Bardowie StreetRefurb & Garden | 1,047 | - | 1,047 | ||
| Total Restricted Funds | 1,047 | - | - | - | 1,047 |
6. Taxation
The charity is not liable to income tax or capital gains tax on its charitable activities. The charity is not registered for VAT. Irrecoverable VAT is included in the expense to which it relates.
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