ST COMBS COMMUNITY CHURCH REPORT AND FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2024 Ch•rlty Numb•r SC036619 LEIPER & SUMMERS CFLARTERED AcCOUANTs & BUSINESS PL)VISC>RS 4 CHARLOTTE STREET FIiASER8URGH AB43 9JE
ST COM88 COMMUNifY CHURCH COMTEwfs PAGE YEAR ENDED 30JUNE 2024 Page Report of Tru81 Independonl Exarninern Rewl Rec6ipl6 and Payments Account Stat8ment of Balance• Not08 to the Account$
ST COMBS COMMUNITY CHURCH REPORT OF ThE TRUSTEES YEAR ENDED 30 JUNE 2024 tru$tee8 pr660nt Ihelr annual reF and ftt)and81 Ststents of the ctharity kn the y¢ar ¢wthJ 30 thin• 2024. The fmancial Statn¢ts have been prtspared In a¢¢tyd8rKe Ihe aeeaufttWl9 poIic¥ set out in nots I to Ihè ace£)unts corlytywth the chants. and Trustee Invesknonl IS¢oifandl Acl 2005, the chart•8 Acownt8 ISe(landl Regulab)ns 2(Th18s amen(18dl and AccThJntilg and Rwthg by Charit*s. StslerTwI 0fReCmme[l•d Pr¥thce app0 to chanb85 preparkng th8 accounts in a¢cLrfdanre YAth the Finana81 Reporbng Sknjard applcabl8 kn tha UK K1 RgpUbl of Ireknd blished 18th Juty 2014. s111¥h Cth•rlty Numb•r SC035619 CurreTrt Appnlntm•nts Trustee Ch4rp8r8on Tw8tet Secrntsry TIu8tsè Treasurer Tiu$l¢o Trusta• Cont•ct AddrM• 2 Sl¥)re Strwt calrTrbg Fras8rtJurgh A832 8YL Independènt Ex3m'nor Chartered A¢xountant8 & Business Ad¥isors 4 Ch8rt0tté Stro81 Frasethrgh A843 9JE R•crultmoni and Appolnty•nt of Tru•t• Al ollhe oluth'$ trustees we appointed by the mernbers anThJal genw•l nrffj. Page 1
ST COMB8 COMIIUNITY CHURCH REPORT OF THE TRIJSTEES Icortlrn YEAR ENDED 30 JUNE 2024 Charitabl• Purposes l)Jr purposes, as recorded in ow ccnstitution, are to •stalSh the Kingdom ol God. as lald do in thg Biblg {(Jd and New TeSlamts). •n¢J other SLth etsritle purrxtses as sho11 further the attainment oftha abovg. Actmllu arKI AchI•V•m TN8 year have conun to e5tabli$h Communty Church In the lIage of St Combs. We are now in our 23rd ytar ith a small gffJup of Comrtted attenders at our Sunday mryrlng ¥ervlGes and kty activ.8. Our volunteers are the a8 L951 year. We continue our prtmary school ¢hildren'# dub-Road lQds Club" Friday nthts. th around 25 kid¥ regularfy attending. We continue to pursue our 41m8 and objeeti4a$. 8nd churth vi54on lo trCOmE a Ctynmunity that thct¥ the conwnunty showing GtrJ'$ lov6". arrfj OLf missn lo r•ath out. Overcom lrfe's wue8, advan¢e Gcé's klngdom. make (*Scipl, 8er¥rf. R8ur¥• Poll¢y A8 a resutt of the defi¢il of £2,75712023 . £3.2801 for iho year. the churth held Lmstrlcted furK18 of £1,24512023- £4,002> al lh¢ yg4r ¢nd. Pago 2
3T COMBS COMMUNITY CHURCH REPORT OF THE TRUSTEES IcortlrKMd) YEAR ENDED 30 JUNE 2024 Tn¥t•••' rn•ponslbllltl•• In r•l•tlon to Ih•ffMKW •t•m• The chamty trustees ar• respolts1O for prnp8rkng 8 an81 iewt and fln•al slatements In accordance wtth apE1be Iw Vnlknj Accwntlng StaThJard8 Iunlted Kin9dom G&txrallyAca>thi A(%¢untiig Prn¢tic•l. Tha law •ppli¢aL46 to th•riti in Scd8r#l rwuw88 tho charity trLAi••s to fin•1 slatst¥ for wthkh ol tho slato d th8 Affr3 d tho chbtlty tha irthming resources and appli¢¥) of r6soJrw, of th& rxrty forltst wrtrxl. In prepjrlng th8 finanrjal 8tatem8nl8. ts trLtho8 ar• requlr•d try. ' 881•¢¢ •Lltabh acrnunling aFPty th?m t¥1, ' obsoNg tho mothod$ sxlndF406 In th• •pWcalo CharfUo8 SORP; ' m8k• lufyJwnmt$ and wVrAteS that arn r•4•0nabh prthJ•n(' ' stats applie#i4• 8tsftd8 bwn fr4kA¥ed. gut to ony ffl8tert81 dopartLKg8 dlsdowl •ThJ exsYalrd In th• flnoftcJ tsfyThnts', ' prepar• the flnanclal 81¥lfThnts tho golry conrm b•sl8 uvloss It bl Inapwcyl•l• to pr95um• th81 tho thar#y 11 In tths Th• truathos are r•spon$iO for k•OnI wJp•r nting rnrthdg that diJdo88 ¥ith asonable 8c¢urw 81 8ny tim• Iha flnan¢aal oltho ch•rlty and to Ihem to •n8ure that the fmnciBI st8t•mgnts comY thg Clwitm aThJ Trust ln8n9nt (Scol01> A¢1 8nd thè Charftkrys RegLlalKJn8 {Scotl•rw11 Reptt 2{ la8 amwbjodl. Thoy aro d80 Iponsible for salwJu8rdig 88tets of the Lgrlty •rKI h•)¢e rn8wwbL* 81•p8 for thg Approv by tho trtAt8 8Thfj8•d on th8ir bohdfr. Ii-c)3- 25 rus
ST COMBS COMMUNITY CHURCH INDEPENDENT EXAMINERS REPORT YEAR ENDED 30JUNE 2024 Indop•nd•nt Examln•r• R•port to Th• Tr¥10• of 8t C(Mnbs Communlty Church I on the accounts of the dwrty for the year e[KI1 30 June 2024 which are Set (xrt on pages fN8 six. R•8pectfv• R•InsIbIlI1 of TnMt••8 and E¥amlft•r Th8 charitys tru8to88 are re8ponSi) forthe preparntion ofthe acuunts tn e0rd80 th th& lems of the Chafitw and Tru8tee Investment {SCOtnd) Act 25 and the charit Acts)unt8 IScotlanLII Regulation8 20C6 las amended). ehty trustees cfjn8r that the audit requirwnent of Rggulalion 1011) Idl ol the 2C4)6 Accounts reg[at)n$ lkns not appty. It 1$ my responsibilty to examine the account8 a8 rquired undw section 44(1) Ic) of the Act and to 8tate wtheth partUl matlern hovo com• to my attanlion. Basls ol Ind•p•nd•nt Ex4mln•rf8 Sla¢•m•nt My eXninat)n 18 carned out in accord 1th R•gulaliM 11 OfIt Charitiè8 Accounts IScolLqndl Regulgth'on8 20C6 la8 aménd¢dl. An examinatKn includas a reviow of the KerntIng reccrd8 k8pl by eharity a ccmp8nson of the xcounts Present wrth those rOrdS. It al80 includej u)nsKler8tion of any unusual rtom$ or disdosuies in the accounts, and seeks explanation8 from the trust885 conceming any suth matt•rn. The pl(jre5 undertaken do not provide 41 the evidence that tsId be wuired in an a111. and conwuènty I do not oxprg88 an audit oplnion on the grrfen by the accounts. Ind•p•ndent Examlnetrs StatennI In the cwr8e of my examlnaiL)n, no matter has com8 to my 8ttenlion,' 11 whKh gbve¥ me ree80nable cause to belthe that in any material resp1 the requlremenl$.' ' lo keep acC(ntIng re¢or<l$ in xc0rd th stIOn 44(11 la) of the 2005 A and Regubln 4 01 Ihe 20C6 Accounis Regulations. and . lo prepare aeccwnls which accord wth the aco)untlTrJ rvrtord8 and compty wtth ReguLalKsn 9 of tho 20( AOUnt$ Regulalws have not been met, or 2) to which, in my opinlon. attention Should be drwm 0r to enab a proper understsnding of the accounts lo be reached 11 Leiper & Summers Chartered Accountsn18 & Bu8intt6 Adviso 4 Charlotte Street Fraserburgh AB43 9JE Page 4
ST COMBS COMMUNrrY CHURCH RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 30 JUNE 2024 UnroStrict•d 2024 Funds Total 2023 Total Donalyjns Grft aid r8turn$ B8nk Interést 26.719 6.687 14 26.719 6,687 14 23.099 5.766 Total Incomlng R8•ourc•8 Salar Rent Mis¢8llaneous Donation 25.200 10.300 477 2 25.200 10.300 477 200 24.337 6,410 28 1.400 Tol•l Resourc•s Exp•nd•d 36,177 36.177 32.175 8vrplu•llDglkttl lor th• p•rlod Tha Charty has no recLbJnised gains CA tos8e8 other than tho r6suN8 fty the yaar as set out abovfr. l of the activkn•s of Iha Charity are ¢las8&J as ccrtinunq. Pwje S
8T COMBS COMMUNITY CHURCH STATEMENT OF BALANCES AS AT 30 JUNE 2024 202J Tot•1 Fund• TOL CuTr•nt A¢count 45 Ry•s•nlgdby.' Bolance brought forKr SvrF4u&ldellcftl tsr tho 5 Clo•lni b•l*nc• 2.757 3.280 FlxlurgB and EQ7•nI roved b the InJsi8ès ané s I twr t•11 11~03-25 08te TrLslee
ST COMBS COMMUNITY CHURCH NOTES TO THE Accouiirs AS AT30 JUNE 2024 1 BasFs of ac¢ountlng TTr$e accounts have been pr8par&J cn th8 R6ceiO$ and Payments basis in acwdance wlh the Chantie8 8 Tfustee Investment Iscoyand) Acl 2005 and tho Chaiitw Accounts {sKIl Regulations 20C (as arAded). 2 Na)Jre and purpo8• of fvnds Unrestricted fund8 ale tho¥¢ that may t* used at the (tscxèkn of the trustees in ftjrtherance of the oll. of the charity. The trustee8 mainlaln a $fi¢ unre5trthd fijnd the day40-d8y runnirvJ of the charity. 3 Rd•t•d party tranM¢fjon3 Thore are no r8181ed pjrty IranJxtions fty the eTrJ•d 30 June 202412023- Ncrn). Pap7