## **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** **12** **13** **14 15** **16** **17** **18 19** **20** **1** 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 se￿￿e. 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 act￿rt￿5. 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 facl1rt￿S for public worship, pastoral care and spiritual and moral development. Our a￿Tt￿5 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 ACh￿vements 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 faCil￿e$, 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 ¢C￿mUnty garden. Plans for thLS are currenty under consideration. On 31st August. we held an Open Day. for the cleM￿ton 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 t￿￿teeS SignatUTels OSCR will8cc8pt digital or typed slgnaturns Full Trame(s} Position {e.g. Chair) Date OSCR sCrtt￿h Owty Regulator Inde￿endent examine￿5 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 InVestn￿nt (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 con￿deratiOn of any unusual rtems or disclosu￿S 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 C￿rse 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 a￿dan￿ with ￿tion 44(1) (a) of the 2005 Act and . Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which a￿rd 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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**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 £**|**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 2 APPENDIX 2 **SC015068** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C2 Grants**|**Type of activity or project supported**|**Individual /**
**institution**|**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 3 APPENtIlX2 l Notes De￿rnber 2(M)7 APPENDIX 2 **SC015068** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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**|**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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**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