Registered Charity No.. SC051777 EASTERHOUSE BAPTIST CHURCH SCIO RECEIPTS AND PAYMEIYTS ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2023
EASTERHOisSE BAPTIST CHURCH SCIO RECEIPTS AND PAYMENTS ACCOUNTS FnR THE YEAR ENDED 30 APRIL 2023 CONTENTS PAGE Le¥al and adminislralive inforniation Truslees, Report Report by the Independent Examiner Receipts and Payments Accounts Siatemcnt of Balances Notes lo the Accounts 9-11
EASTERHOLSE BAPTIST CHLTRCH SCIO LEGAL AND ADlI[STRATIvE If4FORMAI'1()N Charlty Name: F.&stcrhousc Baptist ChurLh SCIO Charity's Principal and Operational Address: 18 Westerhouse Road Cjlasgow Gi4 9PD Registered Charitv Number: SC051777 Ch#rity Truslees: Independent Examiners: lilne Craig. ('.harterud Accoiinlants Abercorn House, 79 Renfrew Road PdisI¥y PA3 4DA Bankers: CATr Baith Ltd 25 Kings Hill Avenue Wcsi Mallin¥ Kcnl ME194JQ Pa8e
EASTF.RHOUSE BAPTIST CEILRCH SCIO TRIISTF.ES AYNUAL KLPORT AD .4CCOUIYTS OR I'HE YE.4R ENDED 30 APIUL 202.1 The TnJ.stees are plcabcd lo prc%enl their report tog¢thcr with Ihe reccipls and payments ac¢ounls of the ¢harity t.ur the year end¢d 3Q April 2023. Thc Icgal and ddn1inislralie infornialion on Page one fonns part of this report. Trustees The Tnjstees who Serv during the year Lind sinc¢ the ycar end werc a5 follows... Structure, Govern#nLe dnd Managemeni Cv()vernan¢e During Ihc year the charity sought and rcceived perniission froin OSC.R lo changc its gtructure lo a SCIO. The uninci)rporaled body (Scottish chariiy no. SC021229) ha¥ transferred it% asetS to ihc new SC"IO tsnd f&)IIDwing receipi Lil'hi.4t()ric byift aid funds due from HMRC. will ccasc all activities. Thc SICO is registered with OSCR no. SC051777 and wilh HMRC No. ST05099. Appoin¢ment of Trustees IN'i1h the excepliun of the PastQTlsl, all ol- the Irustees are appointed ai Ilie Annual Gcneral Meeting for a period of four yedTS. altlioiigh tliey are perniiticd to seek re-LleclioJi at the Aiinual Gcncral Mccting tor quhsequcni ycars. TStee% re expected to be familiar with Ihe Chui'cli's i'alues, its aims and objcctives as well as its day-to-day opcri¢ tions. As part of their induction pro¥ramme, new Truslccs are expeLled to uildewsland tl)eir %tdtutury rcsponsibililics. Aims and Aflliiatiun The airns ot. ¢hty Chuith arc thc advanccmcnt of IhL Christian faith and the alleviation of poi'erty, primai'ily in the Grcat¢r F.asierhouse arca, l-he Chiirch is affiligted lo the Bapti51 U'nion of Scotland. Pag¢ 2
EASTERHOL'SE BAPTIST CHURCH SCIO TRUSTEES AN.YUAL REPORT AI%D ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2023 Achievements and PerfThrmance As a Church we have had another varied & productive year. There continues lo be challenges, slrelching & increased opportunities for us all at EBC to gct stuck in and share the love of God with others, wherever we are, and to be a place of hope for many it) our community. Our Sunday Gatherings are now well and truly back to fijll capacity, with peoplc gathering i)ii a Sunday ex¢¢cding pre Covid numbers. Post c.ovid culture conlinues lo force us to rcimagine and refocus &$ a Church whal our prioritics are. We have recognised that we are not going back to nonnal, but that God is rebuilding Elis Church. We continue to live stream Sunday Seniice.q to our own You Tube Channel. This continues to be appreciated and receivcd well by many on shift work, those ihat are 'shut in, folks all over the world and thos¢ who are curious about faith and might never step inside our building. Our Community Partnership wilh JAM After-school Club run by Natalie Harris conlinues to flourish. Our premises have been significanily upgraded to Care Commission Siandardg. Many other Comrnunity conversations have happcned, and ihe Lynn C. Duncaii Dance School operates. one eveiiing per ii'eek, from our building. Our refurbished Café Space & Sanctuary are regularly let out lo various groups including the Baptist Union of Scotland for training events, Thriving Places East¢rhouse Community Breakfasts, Nevis Ensemble Orchestra, Provan Hall Trusl, aiid as a Polling Station. Froni October 2022 we have created two weekly 'wanT] spaces,. The Rise & Shinc Community Cafc cach Tuesday, ofters hot filled rolls, newspapers, wifi and a place to jusi be. On Thursdays, we run Soul Food, our commui)ily meal, where we serve a hearty 2 course meal and again creatc a space for belonging and connection. The SanctuarylBuilding Refresh really has given us a new lease of lite as a Church in thc heart of Ihc community of Eastcrhouge witli, many pcople finding it to be place of vibrancy, warmth & welcome noi only on a Sunday, bul throughout the week. Our facilities are now. used Inore than they ever have been. We were gratcful In receive some grant funding from (Tlaqgow Hcalth & Social Care Partnershipllmpact Funding to enhance the tow¥r area of our building and redesign two rooms that will be mulii-functional, bul also used as Counselling Rooms. Our Counselling & Listening Service is now up and rw]ning. Our Toddlers Group & ESOL c.lass {English as a Second Language} arc both running well and busy each wcck. Trying iiew things aiid being open lo new tliings, includiiig asking ourselve5' how we can 'bc Ihe diffcrence?, in a way that is relcvant to our community, is becoming the norn] at EBC. Pag¢ 3
EASTERHOUSE BAPTIST CHURCH SCIO TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 202J Achievements Performance (cont'd) New people continue lo join our community, again from many different nations, thc east end of Glasgow & further afield. Therc is a growing sens¢ of us bcing prepared for something in the next season as we gather week by week for worship, conneciion & te4iching. The amazing generosity of the Church Family ¢onlinues lo be sometl)ing to give thanks for. Mfe have been ablc to give regular siipport and offer practical help to genuinc asylum scck¢rs. We have also rcgularly uscd our Fellowship Fund to help with support & practical care of those worshipping with us, who have needs. For the Ihird year in a row, we delivercd 250 Bags of Kindne5S at Easter & Christinas, to local rcsidents, in partnership wiih Morrison.8 AuLhinlea and supported financially by Church Members. Our Youth work is growing with our continued partncrship with Frontier Camp and Magnilude happening each Summer. One key development in the recent period has been a new partnership witli Scripture Union Scotland. This has involved us running a weeklong holiday club. with a focus on providing lunch for faniilies as well as Summer C,hildcare acliiwities. Our Sunday Kid Programme & Creche are running well, with a group of willing volunteers. The EBC. Safeguarding Team continue lo work away beliind the scenes to ensure ihe vetting and PVG'S are in place for all volunteers. We launched a new initiative in Sepiember 2022 called 'Made for Encounter,. This is a monthly discipleship training space and is attended by around 50 people from all over Scotland. We continue to have quarterly Church Meetings, where we gather to hear reports on all aspects of Church Life & Govemance issues. These meetings are well attended and good levels of engFagcment ID discus.qions. Wc want to takc this oppurtiinity to thank thc many pcoplc who have given their time, energy, gifts & iesources lo ensure thai that this has be¢n another fruiiful ycar fi)r us. Our Senior Leaderbhip Tct4n) and all other Volunteer Teams ai EBC havc worked hard throughout, pushing fonvard and bre.aking new ground. We continue to look fonvard with hope as a Church, believing that God is launLhing us into the ne, stage of minislry and community outreach at EBC in ihe days ahead. Financial Review Principal Sources of Funding The Cliurch receives itq funding from Church members by way of weekly offeringFs and Cjift Aid donations. Pag¢ 4
EASTER140I'SF. BAPTIS'I. C'HI R('II %('II) 'I'RI |l'l'F-Tr,% ,.INN I',IL KLP()R-I AP4D AC.'C"OIINTS FI)R TIITr" I'L.4K Tr:NIITr'I) 30 Jll>RII. 2U2J Re$uli.4 for iho &'e41' The rei'e.IPl4 wid P11 y IiILi115 siininiaTs' IS s¥Trt vul oli paKie 7 There w'as overall nel receipts In the sie411 ()[ 106 1202?. £ j7.US01 Tr'iinds in D¢ficil Tlieie itre lin fiii)d% 111 dcfs111 at ihc )-knar ei)d dale Rtserves li Is IhL l)nlic}' of the ('hurLI) 10 11111 Iniain unresiri¢i¢d funds. i ¢ fund5 nui coinniilted or In%'eKled In fixed dS%L¥I%. cil a ILvel iliAI Lqiialtis lo approxi maiLIy three ninnths unres(Iicied L'¥PLnditure .41 cuiri?nl lekel% of spwiding lexcludiii one ofl. i)aJ'niLiIIFI, Iliis e.oiJates lo 13 6.83(l Nq£2iniainin&i reseTh'u% at tliis levLI allows .sufficieni fuiids io enable ilie oiibioii)g' Work of ihe Cliurch to bts n1&nI11Cd 'l"hc L'harity liad &jener unreslricied fun&% at ihe )'e¢W-Cli(l of £ I wid the Tru%lees are amjdre ihal this 15 111 L'xcess ol. th¢ lai¥TL'I lei'el -l-lie -1 rusiees are con51d¢rinb thu mosi 2pproprial¢ wav 10 ulilise the lunds. GrAnt Nlaking Polic!. The ChuiLII 411 Ins 10 1114TrLe iirantq or g¥ifts ol. approximatelv l O of Ils iJnr¢lriclL income eaLli vecir I'lie 11)divi(luals and c)rLai)IsatlOlls 1]ich receivL) IhL'se ¥yifis arL know to the I'ru%ityes )d Ilie C'lJurili and aFe In¥'nl'ed Iii acl1.111es or niiiiistri¢s coiiipaiibl¢ wtli iIiL ('hurch's objectil, F.Namples dre Ihe Bapiisi Iliiion of Scoil8nd, ilie Bapli%i CollegL, ariil .1 Lar r'und Siaieni¢nt Risk Tre Trusteef as.qes% (liè n)aJOT ri#k.% ia whicli lh¥ charity 1£ Liposcd 011 (ln oiigioing, b&sis wid h&lN'e tabli$jIed prncedures io mitlgJal¥ Ihose il)ai ar'e Idei)tifi¥d as a result ot those Tevi¢w Approved b5 ihc Trustees wid siyikd 011 Iheir beliJ f by
IIYDF.PENDENT EMI¥IINER'S REPORT TO THE TRU.STF.E.¢* OF EASTERHOUSE BAwfisT CHLIRCH SCIO report on the acLounls of tl)e charity for Ihc year ended 30 April 2023, %bIC]i are sel Out on Pages 7 to I Respective responslbilities of Tru5tfes and F.xaMiner The charity's triislccs are responsible loi Ihe prepatRon of tlie accounts in accordance wilh the teimis of the ChdritiC5 and Trustee Investmciil Iscotlaiid) 2005 act and the C.hariiic% Accounrs {Scotland} RegTulaiions 21106. The vliarity trustees consiifer ihat the audit requirement ot. Ilegulation 101 I } (dl ol- Ihe ALC()unt% RLThoulations does not apply. It ts my responsibility to exaiiiine th¢ accounts tis requiTcd under section 44(1) (c) of th¢ Act and 10 slatc whciher particular malters have come to my aitentiUT). Basis of Indep¢ndent F.x#miner's Statement ly exaniinalion is carried Ollt in ac¢ordance with Regulation I l ofthe Charities Accoiints {Scoiland) Rcgrulaiions 2006. An exaniinalion ii)cludes d revici4i of (he acc&ui)ling rccord4 kepl by th¢ cliariry and a compariion of thc accounts pr¥.%Lnlcd with those rccvrds. It also includes consideralioy) of any iinusiial item% or disclosures in the accoiiiits aiid seeks cxplanations frorn the trustees concerning Iiiy such matteTr. Thc piocedures und¥rtaken do not proiwide all the Ci'idciicc that would be required in an audil and. coiis¢quently, I do nol Cxpre an audii opinion li the accouiils. Independent Tr.xaminer's Statement In th¢ coursc of niy examination, i)0 niatter has comc to my attention whiLI) bjjircs Ine reasonable cause to believe that in any material respeLt the requircmenls.. io keep accounting rccurds in accordance with section 44(1)(a) of Ihc 2005 Act &nd Regulation 4 vf the 2006 ALLouiils Rcgulalions, and t() prLparL aLtyounts which accord w'ith the accountinbF rL'cords and Lomply ivith Regulation 9 ot- thc 21100 Accounts R¢gulaiions. haiic not been met, or to ivhich. in my opinion. attention should be dram in order to enable a proper underslaiiding ()I' the accouiils to bc reached. Ab¢rcom Housc. 79 Rentrrtv Road P#iiley PA3 4DA Date-. Pa¥e 6
E8Sterbouse Ba Rt¢eip15 and PaN'm¢nts Acrounl (or the vear ended 30 Aprll 20Z3 ti5t Church SCIO Nore5 Unrtslricltd Restrict Fund5 Fllnds 2023 Total 2022 Toi81 Receipt$ Ordinary OfTcring Sprci&l offering Jnd Other Gifts Incomt Tax Reclaims 1114.957 IN.957 2.290 122.929 1,290 25,068 960 4.898 Donaiion Use ofPremi5¢S (-.haritable AcnvitiES Granl jnL'ome 835 12.27B 4.063 13.272 6.2(M] 154.549 6.211Q 7.599 Oihor reccipts salt of illve5tm¢nl irt residcnlial pri)perty 70.Q(XI 70.INMI Total Recelp15 224 549 7.599 232.14 204.957 Chaiiiabl¢ Expendirur¢ 130,543 39,687 170,230 12.481 153.938 CJovemanc£ Cosls Legal artd Ptofessional l.'ccs 1.03% 3,293 990 1.686 Total paymtmts 147355 187 042 167 907 Ntt rr¢¢lpts 77.194 132,0881 4S106 37,050 Trausftrs to11fro) [dS 119.6fi31 19.603 Surplu5 ftyr year 57,591 12,485 4.4,106 Page 7
L¥4ltrhou %( B41 Iti%1 I'hui-cli Sl'lo SIAl¥m¢nl Ill. ul 311 April 21123 ZIILI INt Eja Net rL*¢'lPI LurK'I& 2051
Easterhouse Ba Notes to the #c¢ounts Year ended 30 April 2023 tist Church SCIO l. Fund$ Opening B#lan¢e Closing Balance Receipts Payments Transfers lJnrcsirictcd Fundq Gencral funds 143,518 143,518 224,549 224,549 147,355 1147,355) 19,603 119,6031 201.109 201.109 Restricted Funds Frontier Camps FellowshLP Cafc Relaunch Sanctuary 4.033 2,031 10,000 2,24fi 4,063 13,556) 15,238) iio,000) 20.893 139.6871 2,723 856 1,290 7,599 19,603 19.603 16,064 3,579 Total Fund5 159582 232.148 187.042 204,688 Vnrestrlcted funds Cicncral Funds Are available to be spent on any pUrySe. Rlbstricted funds Froniier Campus Funding iowayds the ¢()si of sendkng children lo Frontier Camps. Fellowship Gift5 and donations uiven for specific peoplelpuTposeslimmcdiate needs. Café Relaunch Funding towards the cosi of rc-opening the Cofc. Thc £10,000 ha8 bc¢n spend across a number of expenditure categorie.f in the year. Saneluary Fundillg lowardb lh¢ SanLluary recrcsh prujeci. Page 9
Easterhouse Ba Note5 to the aeeoiinls Year ended 30 April 2023 tisi Church SCIO 2. GrAnt5 Paid Number of Grants Awarded Itlstitutionl Indlvudual 2023 2022 Bapiisi C.oll¢ge Bapiisi Union Tear Trund BMS W4irld Mission Inslitulion 500 4,200 2,500 Insliluiion IDstilulton Institutio CCPAS Evdngelical Allidnee 247 S¥riplur¢ Unio Elgin Baptist Chuith Thirry On¢.'Eighi Bible S(Kiety Oiher Individuals 129 175 1,200 5(K) 175 1,400 1,000 150 Indil'idual 28 1.0¥9 11.293 12,481 3. Charit*blt Expenditure 2023 2022 Sa18TI¢ EmployoT'S NI Contribulionb Ernployer's P¢nsion Contributions Worship Team T¢gT bund IChildTen's O£TcrJngsl Camp Youth Wotk ChJldren'5 Wurk Ouiregch Hcal &. Light R¢pairs and Maintenance Sanctuary Rcfr¢sh TnsuranL¢, ('oun¢il Tax & Water MoloT & Travel Siationery. BkS & Resourccs Infom]ation Ttchnology Caiering Liicnse.E Training Vision Fcllowship Pasioral 62.D19 940 7,302 59,124 1,790 5.307 495 1,810 3,556 4,735 ,507 10,5X8 8,572 12,346 20,893 5,558 3,997 1,896 4,189 5.383 10.917 39,879 5.249 3.167 .360 5,902 2,429 ,229 4,762 6,747 431 5,238 1,040 15.3.938 170.231 Pagelo
Easterhouse Ba tist Chureh SCIO INTrtes to the #cc(bunt5 l'ear ended 30 April 2023 4. Current A55¢ts 2023 2022 (iifi Aid ietcivable 16,390 16.390 17,519 5. Fixcd Assets 2023 2012 Freehold property Invesimcnt in residential property Fixiurcs & FittiDgs 2(K>,000 200,000 70,000 9.1.115 363,115 93,115 293,115 The valu¢ of Ihe frcchold property held by Ihe Church has been cstima*d by the Trusl¢¢s as being £200,000. The investFnenl in residential proptny has pr¢viously been d¢ribed as a loan. However, following adi'ic¢, the Irust¢¢s ronsidcr il iwould bc more accurately dcscrib¢d as an inve5ttnenl in pfop¢Tty. Bs. way of a fomjal agreement, the chuTch sold ihe h¢riiable properry thai was pviouSlY owmed by the Church and tsed as a matt5c lo it.s retiring Pastor and his wifc at market valu¢. The church retained a 40'/ts interest in rhe prop¢rty with a standd sccurity regisrcred in th¢ church'5 name dgainst lh¢ title. The retnaining 40fj/0 cquity was able to be []lMed al any time by Ihc church after an initial period of 5 yeaTS. During the y¢aF, the previous Pa4tor excrciqed his Option io buy out the ChuTch ¥hare in the r¢sideniial property meaning a cash inflow in the year of £70k. 6. Ll&bllitie5 2023 2022 Accruals Independent examinels fee PAYEthI Liability 1,140 918 2,058 1,040 2,051 7. Trustee Remutktration and Expenses During ihc vear. two Tru%iees receive.cl r¢miincTation Jn rcspecl of thLir rol¢s as Pdsior. Th¢ iotal dmounts paid to the Trusie¢s duiing Ihc ycar W¢Te £46,41912022.. £44,395) aDd th¢ ioial cost tu Ihc Church. ItiLluding Ndiional InFuTAnLe, Taxation and Pcnsion cvniribulions was £67.61412022.. £66.22] I- In addiiion to the abovc Tru51¢es rernun¢Talion, travcl exp¢n%es iotalling £.1,997 wcrc reimbuTscd lo two Trustcc%12022.. £3,167 in TeSPCCI of two Tnjsicesl. 'Ih¢%c expense. weTe reimburscd in relaiion ro the Tw%tecs role as ¢mployces of th¢ Church, not fnjsices. (hhcr than siaied abovc rto Trust¢¢ i)r uthcr person T¢laied ro th¢ chaT]ty had any p¢rsonal inter¢st in any oniraci or iransdiiion cntercd intu by ihe chaTJty dIng ih¢ yedr. Page 11