2024-09-30-accounts - Church Of The Nazarene Edinburgh

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1

OSCR Scottish Charity Regulator

Trustees' Annual Renort for the narlod Period start date Period end date Dav I Month I Year Dav I Month I Year From 01 I 10 I 2023 To 30 ~~I~~[0] 9 I 2024

Office of the Scottish Charity Regulator

Reference and administration details

Church of the Nazarene, Clermiston Charity name Other names charity is known by Registered charity number SC015068 ' 3 Rannoch Terrace, Clermiston, Edinburgh Charity s principal address Postcode EH4 7EX ~~—~~ I Names of the charity trustees on date of approval of Trustees' Annual Report Name of person Dates acted if Trustee name Office (if any) (or body) entitled to not for whole year apgoinUtustee filAn}'}_ 1 Secretary Assistant 2 Treasurer/Chair 3

4 5 Ex-officio Members 7 8

Pastoral Care 7 Associate Pastor 8 9 Treasurer

10 11

14 15

18 19

APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. rf any. (for example. those who resigned part way through the financial period) Structure, governance and management Type of governing document The ath'vtties of the Church of the Nazarene, Clemiiston are overseen by the Church Board, who are elected annually at the Annual General Meeting, by the Church membership in accordance wilh the provisions of the Manual of Ihe Church of the Nazarene (Manuall detemiined by the General Atssemb of the Church of the Nazarene 2023 Manual Church of the Nazarene Trustee recruitment and appointment The Church Board, which meets month, is responsible for the financial adrninistration of the Church and the care and maintenance of the Church. The Annual General Meeting {of all members in attendaneel gives general guidan on the life and wor1( of the Church. The members ofthe Church Board are the minister in pastoral charge (Associate Pastor). the elected Board members and the Treasurer, co- opted from Trinty Church Perth. Church Board members are elected for 1 year and are eligib for re-election. There is no limit on the number of years, that members can serve. The members of the Church Board, excluding the ministers. are the Trustees of the registered charity, during their year of see.

Objectives and activities Charltable purposes Our Objectives and Aclivitres.. As a congregation of the Church of the Nazarene, we aim to 'Live by faith. be known by love and be a voice of hope,. wllnessing Ihrough our lives. both personalty and collethety in our actrt5. to serve the community in and around CIennist and as part of the glct)al church. We seek to intentsonalty steward our resources to these ends. In accordance wrth the Manual: His Church ought= - to keep itse Simp arKI free from an emphasis on wealth and extravagance - to gNe rtself to the e. feeding. clothing and sherter of the poor and marginalised - to identrfy wth and assist the po, the oppressed and those in society who cannot speak ts tsmselve5 Summary of the main activities in relation to these objects As the Church of the Nazarene in Clemiston, we Irve this txrt through our personal actx)ns and through a range of open. communty based activrties. We encourage a personal relatr"onship with God by providing the resources and facl1rtS for public worship, pastoral care and spiritual and moral development. Our aTt5 indude: Corporate worship - we meet for communal worship and teaching on Sunday {11.301. Services are usually lead by one of our leadership team or by a visiting preacher. We have a time of fellowship from 11.00, unb'l 11.30 and we aim for a relaxed and wdcoming environment. Our Associate Pastor also hosts a service in Portuguese at 1700. which is also on Facebook live, fr)r Brazilian and other [uguese speaking communlties. Communion - is celebrated monthty and is open lo every believer. Communion 15 lead by one of our ordaned leadership team. Prayer- is the powerhouse. whith build5 God's people, church and kingdom and is. accordingly, at the heart of our church life. We pray during our Servi and Bible study and have a weekly prayer meeting, via Zoom, in English Tuesday evenings {19.CNJI and in Portuguese120.001, on Wednesday evenings. We also have a Church prayer phone line for 1 who request prayer, OU such times. Bible Study group- Thi5 meets fortnighty on a Wednesday morning and is open to all. APPENDIX 1

Achievements and performance Summary of the main achievements of AChvements and future plans" the charity during the financial period 2024 has been our 60th Anniversary year. We have been blessed in completing a numter of building works to improve access and use of the building. induding Mpletic of the kf(chen, disabled toilet faCile$, disabled ramp and a sub fb0 in the halllvesty area. Thanks to a generous grant from the District Advisory Board, we have also been able to construct an intemal room for Sunday schwl and smaller group use. AJI of these works have enabled us to partner wtth Tummies not Trash., a foc#J waste reduction chanty. to open the Church to provide wam meals and fellowship on a Tuesday. available to all. In February we held a Vision day for the whole congregation, to help us in focussing our fijture plans. to enable us to continue in our Christian work and expand what we do in serving the local communty, helping those in need. especially those who are vulnerable. We identffied fv40 activrties.. opening the Church for a aft cafe and fellowship, as atx)ve. was one aim and the other aim, was to open up the Church grounds to develop ¢CmUnty garden. Plans for thLS are currenty under consideration. On 31st August. we held an Open Day. for the cleMton Communtty. This was a great success, well attended by all age groups and forging links with the greater ccrfnmuntty. We also held a Special Anniversary Service, in September. seeing many who had attended the Church over the years and also hosted a congregatr.onal meal to celebrate. as we look forward to the next 60 years. Financial review Brief statement of the charity's policy on resen4es ReseNes Poliey: is the Trustees. policy to hold reseNes of apFxoximately six months expendtture. indudiNJ desKJnated funds. Details of any deficit Donated facilitie5 and services Irf any) APPENDIX 1

other optional information Declaration The trustees declare that they have approved the truslees. feport above. Signed on behalf of the chaTity's tteeS SignatUTels OSCR will8cc8pt digital or typed slgnaturns Full Trame(s} Position {e.g. Chair) Date

OSCR sCrtth Owty Regulator Indeendent examine5 re ort on the accounts_ Report to the Charity naff trusteeslmember5 of lemiiston Church of the Nazarene Registered charity | SC015068 number On the accounts ofthe Period stsrt date charfty for the perfod Month Period end date Year Year 024 Set out ori pages Respective i The charitys trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee InVestnnt (Scouand) 2005 Act and the tft and examiner ' Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply- It is my responsibilty to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examinefs statement ' Regulations. An examination indudes a review of the accounting records kept by the I charity and a (x>mparison of the accounts presented with those records. It also indudes I conderatiOn of any unusual rtems or disclosuS In the accounts and seeks , explanations from the trustees concerning any such matters. The procedures undertaken . I do not provide all the eviden that would be required in an audit and, consequenty, I do ', I not express an audit opinion on the view gNen by the accounts. Independent examinerfs j, In the Crse of my examinatThi, no matter has come to my attention [other than that statement ,' disclosed on the attached page"] 1. which gives me reasonable cause to believe that in any m*ial respect the requirement&" to keep accounting re(ths in adan with tion 44(1) (a) of the 2005 Act and . Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which ard with the accounting records and comply with Regulation 9 ofthe 2006 Accounts Regulations have not been met, or 2. to which. in my opinion, attention should be drawn in order to enable a proFEr hed. Signed: Name:- Relevant professlonal qualification(s) or body (If any): Address: "Please delete the words in the brackets . following page. out those matters whKh have corne to your attention on the

Enter SC No. below

APPENDIX 2

Enter charity name below

SC015068

																	SC015068
Se	Receipts andpayments accounts For the period from Period start date Period end date to 01 October 2023 Day Month Year Day Month Year 30 September 2024 ~~SSS~~
Section A Statement of receipts and payments
		Unrestricted funds	Restricted funds		Expendable endowment funds			Permanent endowment funds			endowment	Total funds current period					Total funds last period
		to nearest £	to nearest £		to nearest £			to nearest £				to nearest £		to nearest £			to nearest £
A1 Receipts
Donations		28,712	9	9,809								38	38	38	38	38,521	19,111
Legacies												-	-	-	-	-
Grants		258	20	20,000								20	20	20	20	20,258	1,000
Receipts from fundraisingactivities												-	-	-	-	-
Gross tradingreceipts												-	-	-	-	-
Income from investments other than
land and buildings												-	-	-	-	-
Rents from land & buildings		12,700										12	12	12	12	12,700	12,274
Gross receipts from other charitable
activities												-	-	-	-	-
												-	-	-	-	-
*A1 Sub total*	*A1 Sub total*	41,670	29,809	29,809	-	-	-	-	-	-	-	71,479	71,479	71,479	71,479	71,479	32,385
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 41,670 29,809 - - 71,479 32,385 ~~_—————-—~~
A3 Payments
Expenses for fundraising activities												-	-	-	-	-
Gross trading payments												-	-	-	-	-
Investment management costs												-	-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		59,378	44	44,749								104	104	104	104,127		25,244
Grants and donations		1,173										1	1	1	1	1,173	1,087
Governance costs:
												-	-	-	-	-
Audit / independent examination												-	-	-	-	-
Preparation of annual accounts												-	-	-	-	-
Legal costs												-	-	-	-	-
Other	Other	Other
												-	-	-	-	-
												-	-	-	-	-
**A3 Sub total **		60,551	44,749	44,749	-	-	-	-	-	-	-	105,300	105,300	105,300	105,300		26,331
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 60,551 44,749 - - 105,300 26,331 ~~—————==~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	18,881) ( 14,940) ( - - 33,821) ( 6,054 4,109) ( 4,109 22,990) ( 10,831) ( - - 33,821) ( 6,054 ~~==s55>~~

APPENDIX 2

SC015068

Section B Statement of balances

Details	Unrestricted funds to nearest £ 32,659 22,990) (	Restricted funds to nearest £ 20,873 10,831) (	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					53,532	53,533
Surplus / (deficit) shown on receipts and payments account					33,821) (
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	9,669	10,042	-	-	19,711	53,533
	-	0	- Fund to which	- asset belongs	0 Market valuation to nearest £	- 6,054
						Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Total Print Name		-	-
						Date of approval

/ Statement of balances

December 2007

APPENDIX 2

SC015068

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)

C3b Trustee remuneration - details

C4a Trustee expenses

£ Authority under which paid If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

	Nature of transaction	Number of trustees £	Number of trustees £





Nature of relationship		Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

/ Notes

December 2007

APPENtIlX2 l Notes Dernber 2(M)7

APPENDIX 2

SC015068

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Tithes and Offerings	14,764	9,600			24,364	14,942
District Assistance	13,948				13,948	4,168
Other Income	12,700	209			12,909	12,274
Grants		-			-
Total	41,412	9,809	-	-	51,221	31,384
	reference	-	-	-	reference	reference

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
	258	20,000	20,258	1,000
			-
			-
			-
Total	258	20,000	20,258	1,000
	-	-	-	-

3 Gross receipts from other charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Salaries/Payroll Costs	20,293				20,293	14607
Employer Pension Contributions	985				985	97
Pastors Expenses	300				300	158
Pulpit Supply	120				120	280
Manse Costs	714				714	457
Licences	35				35	272
Church Costs(gas,elec)	2,186				2,186	2,198
Church Budgets	3,228				3,228	3,012
Church Insurance	737				737	597
Miscellaneous Expenses	1,517				1,517	1,921
Missions	1,173				1,173	1,087
Maintenance	1,188				1,188	1,644
Refurbishment	28,075	44,749			72,824
					-
Total	60,551	44,749	-	-	105,300	26,330
	reference error	reference error	-	-	reference error	reference error

Additional notes (1)

December 2007

APPENDIX 2

SC015068

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below General	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	14,764				14,764	14,652
Legacies					-
Grants	258				258
Receipts from fundraisingactivities					-
District SalaryAssistance	13,948				13,948
Income from investments other than land and buildings					-
Rents from land & buildings	12,700				12,700	12,274
Gross receipts from other charitable activities					-	4,168
*Sub total* Receipts from asset & investment sales	41,670	-	-	-	41,670	31,094
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	41,670	-	-	-	41,670	31,094
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	60,551				60,551	25,244
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	60,551	-	-	-	60,551	25,244
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	60,551	-	-	-	60,551	25,244
					-
	18,881) (	-	-	-	18,881) (	5,850

	4,109) (				4,109) (

	22,990) (	-	-	-	22,990) (	5,850
					-
Nature and purpose of funds
Monies are	used for the general	running of the chur	ch including payment of staff etc

Additional notes (2)

December 2007