2024-11-30-accounts - Southview Evangelical Church

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Southview Evangelical Church Annual Report and Accounts Year Ended 30 November 2024 Scottish Charity No. SC022106

Southview Evangelical Church

Contents of the Accounts for the Year Ended 30 November 2024

	Page
Church Information	1
Report of the Trustees	2 - 4
Report of the Independent Examiner	5
Statement of Receipts and Payments	6
Statement of Balances	7
Notes to the Accounts	8 - 11

Southview Evangelical Church

Church information

Web Site: www.southviewchurch.org.uk

Bankers Bank of Scotland 61 Hide Hill Berwick Upon Tweed TD15 1EN

Solicitors

Iain Smith & Partners 11 Murray Street Duns Berwickshire TD11 3DE

Independent Examiner

Alexander Sloan LLP Accountants and Business Advisers 180 St Vincent Street Glasgow G2 5SG

Page 1

Southview Evangelical Church

Trustees’ Annual Report for the Year Ended 30 November 2024

The Trustees are pleased to present their report together with the Accounts of the church for the year ended 30 November 2024.

Legal and Charitable Status

Southview Evangelical Church (“the church”) is established by Constitution and is a Scottish Charity (No. SC022106). The church is independent and congregational in policy.

Charitable Objectives

As per the Constitution, the church’s charitable objectives are, for the public benefit, as follows:

to advance the Christian faith in accordance with the Statement of Beliefs in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit;
to relieve sickness and financial hardship and promote and preserve good health by the provision of funds, goods and services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the Trustees from time to time may think fit;
� to advance education in such ways and in such parts of the United Kingdom or world as the Trustees from time to time may think fit.

The charitable objectives of the church are to worship together in Spirit and in Truth, build the members up in the Faith and proclaim the Gospel of Jesus Christ in word and action.

Appointment of Trustees

In accordance with the church’s Constitution, the Trustees are responsible for the management and administration of the church’s property and funds. The required minimum number of Trustees is five and at least half of the Trustees should also be members of the Leadership Team who also undertake the day to day running of the church. Trustees are encouraged to serve a minimum of five years and a maximum of nine years.

Trustees can be nominated for appointment by the existing Trustees and also by church members provided that the church members do so one month prior to the church’s AGM. Prior to their appointment, Trustees would have served the church for some time in various roles and would be familiar with the church's values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities.

Trustees

For the purpose of charity law, the Trustees of the church are also the charity’s Trustees. The Trustees who served during the year and to the date of this report were as follows:-

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Southview Evangelical Church

Trustees’ Annual Report for the Year Ended 30 November 2024

Achievements and Performance

As from the beginning of December 2023 through to November 2024, we have been blessed and are so privileged to be involved in the work within the church and also in the village of Chirnside.

Our Sunday worship continues in the Community Centre and we have been encouraged by the commitment of our members for Sunday worship and grateful for good attendances - with coffee and chat now being appreciated before and after each service. We are encouraged with new people and families coming along regularly each Sunday.

Once a month we have a special “All Age Service” which is particularly enjoyed by the under 12 age group.

Junior church is very encouraging with a good increase in numbers and a team working well together and growing. We have a creche for the younger children each week.

Our Monday evening prayer meetings are still being used with “Zoom” with between 10-12 at each prayer time. On the first Monday of each month we meet for an in person prayer in the Southview building.

All Elders, Trustees and Leadership meetings were held regularly (at least monthly) either online or in person.

Explore – B.C.Y.T and Southview Church co-host the youth group which meets regularly and is much appreciated – about 6 attend.

We are grateful to be able to share with the church of Scotland working with the elderly in Trust Housing in the village. We also have a monthly “Seniors Programme” throughout the year.

We again have outside groups using the church premises and are grateful for this.

Playtime has commenced on Monday mornings for the under-school age and is appreciated by those who come along.

Seniors is back again on Wednesday once a month.

Pastoral groups meet regularly, either weekly or fortnightly, some on Zoom and others in person and in various places around the area, i.e. homes, or church building.

Craft and Chat has commenced on a Wednesday morning and is greatly enjoyed by about 15-25 each morning.

The Beacon Café opens on a Monday and Thursday and has been very careful to go above and beyond the rules regarding people being together in a café/community centre – this is a busy and active community café, where the manager and the volunteers work hard to provide more than just food and drink but also support and willingness to listen to those who visit.

We are grateful for the times we have been able to meet together during the year.

Financial review

Principal sources of funding

The church receives its funding from church members and others by way of weekly offerings and Gift Aid donations.

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Southview Evangelical Church

Trustees’ Annual Report for the Year Ended 30 November 2024

Results for the year

The Accounts for the year are set out on pages 6 to 11. Per the Statement of Receipts and Payments on page 6, the church reported a Surplus for the year of £25,223 (2023 – Surplus £2,107).

Reserves Policy

It is the policy of the church to maintain unrestricted funds, i.e. free funds, which equate to approximately 12 months of unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. Per the Statement of Balances on page 7, the church’s General Fund (Unrestricted) amounted to £61,499 (2023 - £73,764) which, although below the required level, was acceptable to the Trustees.

Grant Making Policy

The church makes grants from its tithed gift income to individuals and organisations that are generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.

Statement of Trustees’ Responsibilities

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position and enable them to ensure that the Accounts comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity’s Constitution. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

The Trustees recommend tha lexander Sloan LLP, Accountants & Business Advisers, remains in office as independent examiner until further notice.

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This report was approved by the Trustees on ……………………….. and signed on their behalf by:

Trustee

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Southview Evangelical Church

Independent Examiner’s Report to the Trustees on the unaudited Accounts of Southview Evangelical Church

I report on the Accounts of the charity for the year ended 30 November 2024 which are set out on pages 6 to 11.

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 2006 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 was carried out in accordance with Regulation 11 of the 2006 Accounts 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 explanations from the Trustees concerning any 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

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
to prepare Accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

to which in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.

Alexander Sloan LLP Accountants and Business Advisers 180 St Vincent Street Glasgow G2 5SG

Date:

Page 5

Southview Evangelical Church

Statement of Receipts and Payments for the Year Ended 30 November 2024

Notes Receipts *Voluntary income:* Open Offerings Gift Aid donations Income Tax on Gift Aid Other gifts and donations *Income from charitable activities:* The Beacon Rental Income *Other Income* Sundry Income Southview pledges Support Grants Total Receipts Payments *Charitable activities* Staff Costs 4 Local Ministries 5 National and Overseas Ministries 6 Property and Resources 7 *Governance costs* Independent Examiner's Fee Sub-Total Asset and investment purchases 9 Total Payments Net (Payments) / Receipts Transfers to / (from) Funds (Deficit)/Surplus for year	General Designated Fund Funds £ £ 6,075 - 38,798 - 8,423 - 2,595 - 8,233 - 17,125 - 944 - - - - - 82,193 - 46,726 - 12,407 - 7,420 - 10,887 - 2,978 - 80,418 - 14,040 - 94,458 - (12,265) - - - (12,265) - Unrestricted Funds	Restricted Funds £ - - - - - - - 17,738 19,750 37,488 - - - - - - - - 37,488 - 37,488	Total 2024 £ 6,075 38,798 8,423 2,595 8,233 17,125 944 17,738 19,750 119,681 46,726 12,407 7,420 10,887 2,978 80,418 14,040 94,458 25,223 - 25,223	Total 2023 £ 5,686 41,436 10,364 3,360 8,178 16,500 1,795 - - 87,319 40,790 11,489 9,580 6,840 2,837 71,536 13,676 85,212 2,107 - 2,107

The Notes on pages 8 to 11 form an integral part of these Accounts.

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Southview Evangelical Church

Statement of Balances as at 30 November 2024

Notes Bank and Cash in Hand Opening Balances Net (Deficit) / Surplus for the year Closing Balances Reserves General Fund 10 Restricted Funds 11 Closing Balances Other Assets Fixed Assets 3 Debtors (Income Tax on Gift Aid) Rent Deposit Liabilities Pension Independent Examiner's Fee Mortgage 13 Rent received in advance	General Designated Fund Funds £ £ 73,764 - (12,265) - 61,499 - 61,499 - - - 61,499 - - 510,321 2,947 - 550 - 2,947 510,321 558 - 3,103 - 17,945 - 625 - 22,232 - Unrestricted Funds	Restricted Funds £ - 37,488 37,488 - 37,488 37,488 - - - - - - - - -	Total 2024 £ 73,764 25,223 98,987 61,499 37,488 98,987 510,321 2,947 550 513,268 558 3,103 17,945 625 22,232	Total 2023 £ 71,657 2,107 73,764 73,764 - 73,764 510,321 1,625 - 511,946 274 2,956 30,142 - 33,372

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Approved by the Trustees on ….................. and signed on their behalf by:

Trustee

The Notes on pages 8 to 11 form an integral part of these Accounts.

Page 7

Southview Evangelical Church

Notes to the Accounts for the Year Ended 30 November 2024

1. Accounting Policies

Basis of Accounting

The Accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Purposes of Funds

For the purpose of the Statement of Receipts and Payments (page 6) and the Statement of Balances (page 7), Funds are defined as follows:

Unrestricted Funds

The General Fund comprises offerings, donations, grants and other income received for the objects of the church without further specified purpose.

Designated Funds represents funds that have been earmarked by the Trustees for a particular purpose which can also be used as General Funds.

Restricted Funds

Southview Vision 2024 Fund represents grants received and pledges from members to be used to refurbish and repair the church.

VAT

The church is not registered for VAT and, accordingly, expenditure includes VAT where appropriate.

2. Charitable Expenditure

Local Ministries represents expenditure on the church’s weekly activities and ministries.

Property and Resources represents expenditure on the upkeep of the church’s building.

National and Overseas Ministries represent the church’s giving to other Christian ministries whose activities are compatible with the church’s objectives.

Governance Costs include those costs associated with meeting the constitutional and statutory requirements of the church and include the Independent Examiner’s fee.

3. Fixed Assets

Per the Statement of Balances on page 7, Fixed Assets of £510,321 comprise (1) the depreciated value of the church’s Fixed Assets at 30 November 2012 and (2) the £200,000 purchase of a manse during the year ended 30 November 2014.

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Southview Evangelical Church

Notes to the Accounts for the Year Ended 30 November 2024

4. Staff Costs and Numbers Gross salaries Staff expenses Pension costs The average number of employees during the year was 2 5. Local Ministries Children's Clubs Sunday School/Youth Copyright and other licences Office stationery and books Subscriptions Church expenses Visiting speakers Catering Communion wine and cups Hall hire Weekend away Costs re The Beacon Training Senior Citizens Miscellaneous expenses Payroll fees 6. National and Overseas Ministries Gifts to Individuals (Note 12) Gifts to Charities and Organisations (Note 12)	General Designated Fund Funds £ £ 45,114 - 643 - 969 - 46,726 - (2022: 2). General Designated Fund Funds £ £ 136 - - - 678 - 416 - 280 - 1,076 - 320 - 190 - 68 - 1,170 - 84 - 6,880 - 483 - 175 - 21 - 430 - 12,407 - General Designated Fund Funds £ £ 500 - 6,920 - 7,420 - Unrestricted Funds	Restricted Funds £ - - - - Restricted Funds £ - - - - - - - - - - - - - - - - - Restricted Funds £ - - -	Total 2024 £ 45,114 643 969 46,726 Total 2024 £ 136 - 678 416 280 1,076 320 190 68 1,170 84 6,880 483 175 21 430 12,407 Total 2024 £ 500 6,920 7,420	Total 2023 £ 39,391 607 792 40,790 Total 2023 £ 225 156 648 815 325 1,870 400 416 - 400 - 4,674 350 168 26 958 11,431 Total 2023 £ 1,450 8,130 9,580

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Southview Evangelical Church

Notes to the Accounts for the Year Ended 30 November 2024

7. Property and Resources Property insurance and rates Heat and Light Repairs and maintenance Telephone Bank charges	General Designated Fund Funds £ £ 2,075 - 4,830 - 3,523 - 459 - - - 10,887 - Unrestricted Funds	Restricted Funds £ - - - - - -	Total 2024 £ 2,075 4,830 3,523 459 - 10,887	Total 2023 £ 1,827 3,406 1,115 460 32 6,840

8. Transactions with Trustees

No Trustees nor any person connected with them received any remuneration or reimbursed expenses during the year (2022 - Nil). See also Note 14.

9. Asset and investment purchases Mortgage payments (Note 13) 10. Unrestricted Funds General Fund Total Unrestricted Funds	General Designated Fund Funds £ £ 14,040 - 14,040 - Balance at 01.12.23 Receipts £ £ 73,764 82,193 73,764 82,193	Restricted Funds £ - - Payments £ (94,458) (94,458)	Total 2024 £ 14,040 14,040 Transfers £ - -	Total 2023 £ 13,676 13,676 Balance at 30.11.24 £ 61,499 61,499

Note 1, Accounting Policies, on page 8 provides an explanation of the above Fund.

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Southview Evangelical Church

Notes to the Accounts for the Year Ended 30 November 2024

11. Restricted Funds

Restricted Funds Southview Vision 2024 Total Restricted Funds	Balance at 01.12.23 £ - -	Receipts £ 37,488 37,488	Payments £ - -	Transfers £ - -	Balance at 30.11.24 £ 37,488 37,488

Southview Vision 2024 Fund

Represents grants received and pledges from members to be used to refurbish and repair the church.

12. National and Overseas Ministries

During the year, £500 in gifts (2023 - £1,450) were paid to 3 individuals (2023 - 7 individuals) for personal support.

The church also gave gifts to the following charities and organisations:

Tearfund (re Sponsorship) Africa Inland Mission BCM International UK Berwickshire Christian Youth Trust (Note 13) OMF International Together 4 him silent auction Opportunity Zambia MacMillian coffee morning Hynes, Yeaman & Hutfield CAP UK	2024 £ 180 960 400 3,000 1,980 100 300 - - - 6,920	2023 £ 180 960 400 3,000 1,980 - - 840 120 300 7,780

13. Mortgage

To fund the £200,000 purchase of the property at Ravelston, Chirnside, the church obtained a £140,000 mortgage from Stewardship Services (UKET) Limited. The mortgage is payable as follows:

Payable < 12 months Outwith > 12 months	2024 £ 12,197 5,748 17,945	2023 £ 11,662 18,480 30,142

14. Related Party Transactions

As indicated in Note 11, the church gave £3,000 during the year ended 30 November 2024 (2023 £3,000) to Berwickshire Christian Youth Trust, Scottish Charity No. SC026804. a Trustee of the church, is also a Trustee of Berwickshire Christian Youth Trust.

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