_Scottish Charity No._ SC020096
## **Castlemilk Community (Baptist) Church**
Trustees’ Report and Financial Statements _For the year ended 31 March 2022_
Castlemilk Community (Baptist) Church
**Contents of the Financial Statements** _for the year ended 31 March 2022_
||Page|
|---|---|
|Report of the Trustees|1 - 2|
|Report of the Independent Examiner|3|
|Receipts and Payments Account|4|
|Statement of Balances|5|
|Notes to the Financial Statements|6 – 7|
Castlemilk Community (Baptist) Church
## **Report of the Trustees** _for the year ended 31 March 2022_
The Trustees are pleased to present their final report together with the financial statements of the church for the year ended 31 March 2022. Going forward, the assets, liabilities and ongoing work of the Church will be reported within our new entity. This transfer is described in full on page 2 of this report.
## **Status of Charity and governing document**
Castlemilk Community (Baptist) Church (“the Church”) was founded in 1977 and is governed by Constitution. It is a registered Scottish Charity (Number SC020096).
## **Principal address**
150 Ardencraig Road Castlemilk Glasgow G45 0JG
## **Aims and affiliation**
The Church’s Mission Statement states that “Castlemilk Community Church seeks to be a fellowship of worshipping people who aim to serve the local community and to share the good news of Jesus’ love”. The objects of the Church as quoted from its Constitution are as follows:
The Church’s objects are the advancement of the Christian faith primarily in Castlemilk and throughout Glasgow and also throughout Scotland and the rest of the World by all means consistent with the teachings of Jesus and revealed in the Christian Bible, including worship, ministry, mission, prayer, witness, education, community service and the support of agencies and individuals and other charitable organisations involved in Christian missionary work and the relief of poverty or other social needs.
To achieve those objects, the Aims and Charitable Objectives of the Church are:
1. **Fellowship.** To encourage fellowship among the Castlemilk Community Church family by meeting together regularly in the church building and homes, and sharing with other local churches in joint activities.
2. **Mission.** To participate in Christ's mission both locally and throughout the world in evangelism and caring ministries.
3. **Pastoral support.** To give pastoral care and support to all those belonging to the Church and those seeking help from within local community.
4. **Community involvement.** To work within the local community of Castlemilk and wider Glasgow area in providing help to those in need.
## **Trustees and Office Bearers**
**==> picture [166 x 99] intentionally omitted <==**
Treasurer) Secretary) appointed 31 October 2021) appointed 31 October 2021) resigned 25 April 2021)
re in accordance with the appropriate charities’ legislation. The Trustees meet regularly but this has been more difficult to do physically recently because of illness and the pandemic. Trustee business is dealt with at those meetings and by email/Whatsapp where appropriate.
New Trustees are appointed by the Church for a term of three years and are eligible for re-appointment for further terms at the end of each three-year period. Appointment of Trustees is phased to ensure continuity and to avoid all Trustees retiring at the same time.
Page 1
Castlemilk Community (Baptist) Church
**Report of the Trustees** _for the year ended 31 March 2022_
## **Activities and achievements**
The Church's work continued to get back to normal this year, with all Covid restrictions eventually being lifted. Sunday mornings once more integrated communion into the worship, monthly Messy Church, and a family meal after each service. Support for asylum seekers and refugees finally returned to a face to face setting, with week day activities resuming in the building.
The project helped 317 families/individuals by providing furniture and household goods. Our International Community lunches resumed, we had 50 English class students, and our 22 volunteers continued to host and support service users. Our Admin team was strengthened with new staff and volunteers.
We received an EU grant for working with local newly arrived asylum seekers so have had the joy of meeting them and introducing them to Scottish life; English classes and trips have been very popular.
The main drive of the trustees this year has been toward restructuring the church as a Scottish Charitable Incorporated Organisation (SCIO), something that has been an unrealised goal for several years. After a resolution was passed at the AGM, successive church and trustee meetings were convened to discuss the process and come to an agreement on the new constitution. A significant change in this constitution has been the widening of our old purposes to separately include ‘the prevention or relief of poverty and the relief of those in need by reason of financial hardship or other disadvantage’. This was introduced to make it easier to apply for funding from donors whose rules prevent them from bestowing grants on organisations having only ‘the advancement of religion’ as their purpose. The constitution was agreed on 3 November 2021 and we formed a new SCIO, registered with OSCR as ‘Castlemilk Community Church’ SC051505 on 17 January 2022. All the property, assets, liabilities, trustees, employees and members of the old Unincorporated Association, Castlemilk Community (Baptist) Church, were transferred to the SCIO on 31 March 2022 and it will be wound up in due course.
Although a new legal entity, we are unchanged in all other aspects, with continuity of purpose, personnel, resources, service and activity. We occupy the same building and do exactly the same work.
The legal costs associated with SCIO restructuring totalled £4,154.
## **Financial review**
## _**Results for the year**_
As a result of a surplus for the year of £17,818 (2021: surplus of £17,877), the church held total reserves at 31 March 2022 of £97,943 (2021: £80,125) which was made up of an unrestricted general fund amounting to £48,063 (2021: £43,451) and restricted funds amounting to £49,880 (2021: £36,674). These reserves were transferred in full at 31 March 2022 to the new SCIO, Castlemilk Community Church (number SC051505). The remaining net assets in the Charity, listed in the Statement of Balances on page 5, will be transferred after the year-end to the SCIO.
## _**Reserves**_
The Church’s policy is to plan spending in a manner that maintains unrestricted funds at a sufficient level to enable the regular ongoing work of the church to be safely maintained. As shown on page 5, the unrestricted general fund at 31 March 2022 amounted to £nil (2021: £43,451) as all assets and liabilities were transferred on that date to the new SCIO.
On behalf of the Trustees
**==> picture [167 x 66] intentionally omitted <==**
**Trustee**
Dated: 27 November 2022
Page 2
## Castlemilk Community (Baptist) Church
## **Report of the Independent Examiner** _for the year ended 31 March 2022_
I report on the accounts of the church for the period ended 31 March 2022 which are set out on pages 4 to 7.
## **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 and the 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 responsibility 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.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 explanations 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
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
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
## _Director_
Cornerstone Accounting Ltd Chartered Accountants
11 Erngath Road Bo’ness EH51 9DP
Date: 27 November 2022
Page 3
## Castlemilk Community (Baptist) Church
## Receipts and Payments Account
For the year ended 31 March 2022
|**NotesUnrestricted**
**fund**
**Receipts**
**£**
Donations
**18,335**
Gift Aid reclaimed
**14,389**
Grants
**2**
**136**
Fundraising income
**-**
**Total receipts**
**32,860**
**Payments**
Staff costs
**2,717**
Other staff costs
**-**
Church insurance and utilities
**6,818**
Church building maintenance
**5,067**
Church flat costs
**1,373**
Purchase of new equipment and toys
**-**
Energy, food and other support costs
**-**
Integration expenses
**-**
Van expenses
**2,005**
Travel expenses
**-**
Volunteer expenses
**-**
Catering and outing costs
**495**
Cricketing costs
**-**
IT and website costs
**573**
Office costs
**-**
Payroll costs
**1,022**
Legal fees relating to SCIO set up
**4,154**
Baptist Union of Scotland dues
**1,680**
Membership fees and licences
**635**
Donations
**3**
**836**
Independent Examination
**600**
Other expenses
**273**
**Total payments**
**28,248**
**Surplus/(deficit) for the year before transfers**
**4,612**
**Transfers**
**-**
**Surplus/(deficit) for the year after transfers**
**4,612**
**Total funds brought forward**
**43,451**
**Total funds at 31 March 2022**
**48,063**
**TRANSFER OUT TO SCIO**
**(48,063)**
**Total funds carried forward**
**-**|**Restricted**
**funds**
**£**
**2,910**
**1,750**
**85,600**
**6,020**
**96,280**
**59,573**
**3,154**
**-**
**-**
**782**
**4,850**
**4,028**
**1,381**
**1,673**
**991**
**2,283**
**1,809**
**921**
**234**
**-**
**-**
**-**
**-**
**548**
**-**
**-**
**847**
**83,074**
**13,206**
**-**
**13,206**
**36,674**
**49,880**
**(49,880)**
**-**|**2022**
**Total**
**£**
**21,245**
**16,139**
**85,736**
**6,020**
**129,140**
**62,290**
**3,154**
**6,818**
**5,067**
**2,155**
**4,850**
**4,028**
**1,381**
**3,678**
**991**
**2,283**
**2,304**
**921**
**807**
**-**
**1,022**
**4,154**
**1,680**
**1,183**
**836**
**600**
**1,120**
**111,322**
**17,818**
**-**
**17,818**
**80,125**
**97,943**
**(97,943)**
**-**|2021
Total
£
24,251
-
80,586
3,650
108,487
53,856
322
8,695
5,119
2,053
2,079
6,206
-
3,577
876
890
391
-
3,485
214
304
-
-
468
336
750
989
90,610
17,877
-
17,877
62,248
80,125
-
80,125|
|---|---|---|---|
The notes on pages 6 to 7 form part of these financial statements.
Page 4
## Castlemilk Community (Baptist) Church
## Statement of Balances
As at 31 March 2022
|Opening bank and cash
(Deficit)/surplus for the year
**Closing bank and cash**
**Bank and cash balances:**
Bank current account
Cash floats
**Statement of assets**
Church
Church flat at cost
Van at cost
Gift aid reclaimable
Scottish Power credit due
VAT refund due
**Statement of liabilities**
Electrical subcontractor fee
Independent Examiner fee
Supplier amounts due
Expenses
Baptist Union fees|**Unrestricted**
**Restricted**
**fund**
**funds**
**Total**
**£**
**£**
**£**
**43,451**
**36,674**
**80,125**
**(43,451)**
**(36,674)**
**(80,125)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Unrestricted**
**Restricted**
**fund**
**funds**
**Total**
**£**
**£**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**5,626**
**-**
**5,626**
**2,600**
**-**
**2,600**
**-**
**-**
**-**
**8,226**
**-**
**8,226**
**3,602**
**-**
**3,602**
**600**
**-**
**600**
**342**
**-**
**342**
**344**
**-**
**344**
**-**
**-**
**-**
**4,888**
**-**
**4,888**
**2022**
**2022**|Unrestricted
Restricted
fund
funds
Total
£
£
£
45,406
16,842
62,248
(1,955)
19,832
17,877
43,451
36,674
80,125
43,056
36,553
79,609
395
121
516
43,451
36,674
80,125
Unrestricted
Restricted
fund
funds
Total
£
£
£
Not valued
- Not valued
36,827
-
36,827
-
26,549
26,549
15,147
1,750
16,897
-
-
-
1,072
-
1,072
53,046
28,299
81,345
-
-
-
750
-
750
-
-
-
20
-
20
1,000
-
1,000
1,770
-
1,770
2021
2021|
|---|---|---|
## **Note that all remaining net funds will be transferred to the new SCIO when realised.**
The financial statements on pages 4 to 7 were approved by the Trustees on 27 November 2022 and signed on their behalf by the undernoted:
**==> picture [139 x 64] intentionally omitted <==**
_Treasurer_
Page 5
Castlemilk Community (Baptist) Church
## Notes to the financial statements
For the year ended 31 March 2022
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention and in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the the Charities Accounts (Scotland) Regulations 2006 (as amended).
## _**Basis of financial statements**_
The financial statements have been prepared on a receipts and payments basis. All voluntary income, income from tax recoveries on Gift Aid and bank interest is accounted for when received. Expenditure is recognised when paid.
## _**Receipts and payments account**_
For the purpose of the receipts and payments account, funds are defined as follows:
**Unrestricted** funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
**Restricted** funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
## **2. Grant income**
|Robertson Trust
Weston Foundation
Scottish Government
Corra Foundation
SHED
Lottery Fund
Necessity Fund
Impact Funding Partners
Arnold Clark Community Fund
Job Retention Scheme (furlough)
Glasgow City Council
Witherby Publishing Group
Voluntary Action Fund
Foundation Scotland
Trusthouse Charitable Foundation
Scottish Council for Voluntary Organisations
Peter Vardy Foundation
Faiths in Scotland Community Action Fund|**2022**
**£**
**15,000**
**15,000**
**12,103**
**10,060**
**10,000**
**9,840**
**5,000**
**4,000**
**2,000**
**1,733**
**500**
**500**
**-**
**-**
**-**
**-**
**-**
**-**
**85,736**|2021
£
15,000
-
-
15,400
-
-
-
1,500
-
11,110
-
-
10,000
11,365
9,399
4,000
1,812
1,000
80,586|
|---|---|---|
## **3. Donations and collections for third parties**
The church sponsors a child through Compassion UK and donated £336. A further donation of £500 was made to his ministry and visit to COP26 in Glasgow.
Page 6
Castlemilk Community (Baptist) Church
Notes to the financial statements
For the year ended 31 March 2022
4. Transactlons wlth Trustees and related partles
During the year, no trustees received any remuneration or reimbursement of expenses12021.' nill.
the mother of one of the tru5tee5, 15 employed as the church cleaner and
received a salary totalling £2,89312021= £2.4611 in the year.
5. Donated good5 and services
Thè Church rèliès hèavily on thè eontribution of si8nifitant voluntèèr time for the delivèry of its
programme of activities. This has not been quantified for the purpose5 of these accounts.
6. Unrestricted funds
Balance at
01.04.21 Receipts
Balance at
31.03.22
Payments
Transfers
General fund
43,451
32,860
128,2481
48,063
Total unrestricted funds
43.451
32.860
128.248)
48.063
Explanation offvnds
The General Fund represents all income and expenditure relating to the primary focus activities of the
charity, other than those for which funding is restricted.
Rostrlcted funds
Balance at
Balance at
01.04.21
Recelpts
Payments
Transfers
31.03.22
Outreach fund
Podcast fund
Cricket fund
36,674
78.743
16.616
921
172,5111
19,6421
19211
42.906
6.974
Total restricted fund5
36.674
96.280
183.0741
49.880
Explanation offvnds
The Outreach Fund Ipreviously the Furniture Project Fund) represents all income and expenditure
relating to the outreach provided to, principally, refugees and asylum segkers. This work includes
English language classes, integration groups, provision of furniture to individuals being re-housed and
support with othèr eosts.
The Podcast Fund represents funds received to support a friend of the church who is a person with
lived experience of the asylum systern in the UK. He resides rent-free in the church flat and produce5
a weekly podcast offering 5UPPOrt to refugees and asylum seeker5 coming to the UK. The donations
are used to finance the production of the podcast and to support his living expenses.
The Cricket Fund ha5 been established to provide a vehicle for the financial 5UPPQrt of a boy who has
come to Scotland as a refugee and is now playing cricket for the Scotland youth team.
Pa8e 7