HIS FAMILY CHURCH CLYDEBANK FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTElaBER 2024 SCOTTISH CHARITY NUMBER: SC 023686
HIS FAMILY CHURCH CLYDEBANK CONTENTS Page Trustees & Professional Advisers Trustees, annual report Independent examinerts report to the trustees ststement of financial activities Statement of financial position Notes to the financial statements
HIS FAMILY CHURCH CLYDEBANK TRUSTEES AND PROFESSIONAL ADVISERS Reglstsred charlty name HIS Family Ghurch Clydebank Charfty reglstratlon number SC023886 Pflftelpal oflSee Overtoun House Milton Brae Milton by Durnbarton G82 2SH The Tru8tee8 Cliarte-ed accoLntant Bankers Bank of Scotland Clydebank POBox1000 BX21LB
HIS FAMILY CHURCH CLYDEBANK Trustees, Report For the Year Ended 30 September 2024 Objectlves, Structure, Govemance and Management The prinopal alm of the Church is to advance the Christian Faith and in furtherance thereof.. To bring bebevers nto a deeper understanoing of who they are in Christ Jesus and to fulfil their calling in Him To join wrth like-minded believers in unity, but not uniforrniti, to th& glory Of God To enable elIeverS to bear witness in the community and to seNe that community mre effectively, to the furtherance of the Gospel of the Lord Jesus Christ The Church is an unincorporaled association. The Trustees take all decisions nCerning the Church. Trustees are appcmnted and trained by the existing Trustees The Trustees who served the charty dunng the pernd were as fouows: Risk management The tfustees have assewl thè nBior Fisks to whicrk thè Charfty ts exposed, irk particulaF thosfr related to Ihe operations and finances of the charity, and are sat5sfied that systems are in place to mib.gate any expc6ure to risk. Reserves pollcy The trust have established a policy whereby the unre8trict8d res8r¥es not Committed or invested in tangible fixed assets l.the free reserves.) held by the church should be beeen 3 and 6 months of expected expenditur£ whiGh rdquates to between £8,000 and £16,(0 in general funds. Al this level the trustees feel that they would be able to continue the current activrties of the charity in the event of a significant drop in funding. It would obviousty te necessary to consider how the funding would te replar2d if the activities changed. At present the general reserves. which amount to £16,053 is within this target level. Investment powers Under the constitution the chanty has the power to make any investment which the trustees see fit. Related arties rustees. are also Trustees of Overtoun House (OH), a Chnstian arIty. Transactions with OH are disclosed in note 9 to the accounts.
HIS FAMILY CHURCH CLYDEBANK Trustees, Report (continued) For the Year Ended 30 September 2024 Achievements and Perfomianco We continued to share the facilities with Radnor Park Parish Church. This arrangement has gone well for b)th churches. Due to changes in the Church of Scotland. the Parish Church vacated the premises July, 2024. We continued to have Sunday School and Youth Group during the moming service and held Women's and Men's evening rrEetings in the church halls on Friday evenings. The Tuesday Bible study called 'Discover' continued, as did the monthly crafts night called 'Try Something Tuesday., We held two outreaches for the local community during the year. We offered crafts, sports, games and snacks at each event. The outreaches went well. Two teams from the USA led the church services the weeks they were in Scotland, and one team held an evening Children's Bible Club. Church attendancE remained low, but steady. We had three bapts'sms on Palm Sunday. The church budget continues to support Overtoun House. Financial roviaw The defiat of £462 {2023 deficit". £1,481) for the year has been transferred to the general fund. Both the level of activity and the year end financial posits'on were satisfactory. The charity's principal SOU of funding is donakn'ons. Plans for future perfods We plan to continue with all the regular meetings including our weekly clubs for primary age children and to expand on our work with young people into the West Dunbartonshire area. We also hope to continue helping those who need our help both in the local community and the wider area of West DUnbartOnshi through friendship evangelism events. The Church of Scotland has given us the opportunity to purchas& th& Radnor Park faciSty. Our Fs to fm the resources to make this happen
HIS FAMILY CHURCH CLYDEBANK Trusteès, Report (continued) For the Year Ended 30 September 2024 Trustees, responsibilities for the Accounts The Trustees are required to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Church and of the surplus or def11 of the Church for that year. In preparing the accounts, the Trustees are required to". Select suitable accounting policies and apply these consistently. Make judgements atKI estinates Ihat are reasonable and prudent. State whether applicable accounting standards have been folk)wed, Subject to any material departures disclosed and explained in the accounts. and Prepare accounts on the going concern basis unless it is inappropriate to presurne that the church will continue to operate. Tre TrUstS are responsible for keeping proper aaUntIng records which disclose wftn reasonable accuracy at any time the financial poSitn of the church and to enable them to ensure that the accounts comply with the Charfties and Trustse Investment (Scotland) Act 2005. They are also responsible for safeguarding the assets of the Church ané hence for tsking reasonable steps for the prevention and detectDn of fraud and other irregularities. The Truslees. annual report was approved on fl 02025 and signed on behalf or the board of truStr5 by.
HIS FAMILY CHURCH CLYDEBANK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 30 SEPTEMBER 2024 I report on the accounts of the charity for Ihe year ended 30 September 2024 which are set out on pages 5 to 10. Respectlve responsibillties of trusta•s 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. The charity trustees consider that the audil requirement of Regulation 10(1)(a) to {c) of the Accounts Regulalions does not apply. It is my responsibility to examine the accounts as required under 8ection 4411 Xcl of the Act and to stale Wther particular matters have come io my attention. Basls of Independent examlnofs statem•nt My examinalion is carried out in accordance with Regulab'on 11 of the Charities Accounts (Scotland) Regulations 2006. 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 indudes consideratK)n of any unusual items or disdosures in the a(£ounts. and seeks 8xplanations frorn the trustees concerning any such matters. The procedures undertaken do not provide 211 the evidenco thal would be roquirad in an audit, and con88quently I do not axprgss an audit opinion on the view given by accounts. Ind&ndon1 examinerfs statement In the course of my examination, no matter has come to my attention which glves rne reasonable cause to believe that In any rnaterial aspect the requlrernents: to keep accounting records in accordan wilh Section 44{1)(al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which accord with the accounling records arKI (x)mply with Regulation 8 of the 2006 Accounts Regulations have not bgen mat. or to which, in my opinion, attention should be drawn in order to enable a propor vnderstanding of the accounts to be reached. Chartered Accountant. 9 May 2025
HIS FAMILY CHURCH CLYDEBANK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024 2024 Unrestn'cted Funds 2023 unStriCted Funds Income and Endowments Donations & fegacies Inte$t received Total incom• 34,948 31,406 34,948 31,406 EXPENDITURE Expen(ffture on cTharltable acttvftfes Church costs 35.410 32,887 Total expendlture 35.410 32,887 Met movement In funds (462) {1,481) Funds brought fornard at 1 October 2021 16,515 17,996 Fund carrfed forward at 30 September 2022 16,053 16,515
HIS FAMILY CHURCH CLYDEBANK STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2024 2024 2023 Flxed assets Current a$8ets Income tax recoverable Cash at bank and in hand 6,476 9,577 16,053 5,754 10,761 16,515 Current liabilitie• Creditors Net current assets 16,053 16.515 Net a8set8 16,053 16,515 Funds Unrestricted: General fun 16,053 16,515 These financial statements vKre approved by the Trustees and authorised for issue on the 202) and signed on Iheir behalf by
HIS FAMILY CHURCH CLYDEBANK Notes to the Financial Statements For the Year Ended 30 September 2024 General Informatlon The tharity is an unincotporated ass(Jciation registered as a thaiity in Scotland for public benefit. The address of the prin¢ipal is cjo Overtoun House, Milton Brae, Milton, by Dumbarton, G82 2SH. Statsment of complianco These financial ststements have been prepared in compliano with FRS 102, 'The Financlal Rèporting Standard applicable in the UK and the Republic of Ireland,, the Siatement of Recommended Practice applicable to tharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charities SORP IFRS 102)) and the Chartties and Tmstee Investment (Scotlandl Act 2005 and the Charity Accnunts (Scotland) Regulations 2006 (as amended). Accountlng pollcles Basis of prnparation The flnancial statements have been prepared on the historical cost basls, as modirted by the revaluation of certain financial assets and liabilities and investment properties measured al fair value through income or expenditure. The financial statements are prepared in sterling, whith is the funGlional crren of the entity. Golng concorn There are no material uncertainties about the tharfty's ability to continue. Judgements and key Sources of esllmatlon uncortalnty The preparation of the flnancial statements requires management to make judgements, estimates and assumptions thal affect the amounts tBPOrted. These estimates and Nidgements are continually reviewed and are based on experience and oth8r factors. including expectations of future events that are believed to be reasonable under the circuMstans. Fund a¢countlng Unrestricted ndS are avallable for use at the ¢lisffttion orthe trustees to tijrther any of the charity's purposes. Designated fijnds a unrestriGted fvnds eaTharked by the trustees for particular future project or commitment. Restrfcted ndS are subAected to S$ClI0nS on thelr eXpenlUre declared by the donor or through the terms of an appeal, and fall into one of two sub<lasses'. restricted income funds or endowment funds.
HIS FAMILY CHURCH CLYDEBANK Notes to the Financlal Statements For the Year Ended 30 September 2024 Accountlng pollcles (contlnue Incomlng resources All incoming resources are included In the statemenl of financial activities when entitlement has passed to the tharity., it is probablg that the economic benefits associated with thè transaction will flow to the charity and the amount can be reliabty measured. The follng specific poficies are applied lo particular categories of income.. income from donations or grants is recognised when there is eVIdenr of entitlement to the gft, receipt is probable and bts amount can be measured rea. legacy income is recognised wtten reIpt is probable and entitlement is estabfLshed. income from donated goods is measured at the fair value of the goods unless this is impractical to measure relbably, in which case the value is derived from the cost lo the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when receivad rf Ihe value can be reliabty measured. No amounts are included for the contribution of general volunteers. income from contracts for the suppty of seNices is recognised with the delivery of the contr seThic8. This is classifièd as unrestiicted fvrttdg unlegs Ihere ig a COntraca requirement for it to be spent on a particular purpose and returned rf unspent. In which case it Ro8ourcos gxpgnded Expenditure is recognised on an acrnias basis as a liabilty is inrred. Expenditure indudes arry VAT whth cannot be fully re{x)ved, and is dassffied under headings of the statement of financial activitsos to whbch "bt r6lat8S". expendilure on raising fvnds indude5 the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities indudes all costs incurred by a thartty undertaking actsvities that fvrther ils charitable alms for the benefft of ils beneflciaries, including those support costs and Costs relating to the governan of the charity apportioned lo charitable actlvitles. other expendilure indudes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on ctharitable activrties. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable lo a single aGtivty are allocated direGUy lo that adivity. Shared costs are apportioned
10 HIS FAMILY CHURCH CLYDEBANK Notes to the Accounts Year ended 30 So tember 2024 contlnued Donations During the year the charity made the following gifts vthith are induded in Ministry expenses in note 5 below. 2024 2023 OHCC Ukraine Refugees 338 4.137 Dlrect Charitsblo Exp9nditure 2024 2023 Church expenses & admin Church Rent Pastoral Consultancy fees Pastors exp8ns8s Insurance Ministry (inc Donations) Professional fees Support costs 1.361 4,200 19,IXJO 1.929 4,200 19,Q¢JO R & M Hill - Twslees 865 6,893 6,107 3,810 35,410 32,887 Support Costs 2024 2023 Independent examination fee Trustees remuneralion Trustees do not reCeIe remuneration for SeICeS renderedas Trustees. Remuneration Is paid to Trustees in their capacFty as Pastors (see note 5) No employee received remuneration in excess of £60.000 (2023.0). There were no employee excluthng trustees {2023:0).
HIS FAMILY CHURCH CLYDEBANK Notes to the Accounts Yoar ondod 30 S8 tembor 2024 contlnued Hxed As•ets Motor Vehicle Equipfftent Total Cost at 1 Cttober 2023 Iditions Disposals As at 30 September 2024 13,614 13,614 13,614 13,614 Dewecialion s at 1 October 2023 Disposals Charge for year As at 30 September 2024 13,614 13,614 13,614 13,614 Net book value at 30 September 2024 Net bo)k value al 30 September 21r23 CreditDfd wlth In one y•af 2024 2023 Creditors elated Pa Transactlon8 riistees ol the ¢hurch. are also Directors of Overtoun House (OHI a kn6iiipa4.,' IlilALéd by guartee. OH is a Christian charity. During the year tha church rnade gifts of £a,fioo (2023.. £3,799) to OH. The address of OH is OverLoun House, Milton Brae, Dumbartcn, G82 2SH Duriig the yea rustees, fees of £19,01)012023 £19,000) from the c received consultancy uic or pas ora wo