Scollish Charity No.SC038151 East Kilbride Free Church of Scotland (Also known as West Mains Church) Trustees, Report and Financial Statements For the Year Ended 31 December 2021
East Kilbride Free Church of Scotland Contents ol the Financial StatemeDtsfor ihe year ended 31 December 2021 Page Report of the Trustees Rewrt of the Independent Examin¢r ststcmcnt of financi&l Activities Balance Sheet Notes to the Financial Statements
East Kilbride Free Church of Scotland Report of the Trusteesfor the year ended 31 December 2021 1he I rustees are pleased to present their report together with the financial statements of the ¢hur¢h for the year ended 31 December 2021. The financial statements. have been prepared in accordance with the accounting policies set out in note I to the accouiits and comply with the charity's trust deed, the Charities and '1 rustee Investment (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities.. Statement of Recoinmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. objectiv and Activities East Kilbride Frce Church of Scotland is a congregation that klongs to the Free Church of Scotland. We are evangelical in the reformed Presb}rterian tradition. Preaching of the Word of God is ceiitral to our worship. Oui. eTT]phasis is on siinplicity, spirituality and sound biblical teaching as we seek to worship together in Spirit and Truth, in unity and love. The Free Church has an explanatory document which explains the origins of the Church and whioh gives the historical background to the Church coming into being in 1843 and lists documents in which is embodied its constitution. The document is available on request from the Free Church of Scotland. 15 North Tlank St., The Mound, Edinburgh, EH12LS. The Free Chuwh of Scotland currently has around l 00 congregations in Sootlan(L &s well as on¢ in London and five in North Americ4 and sister Churches founded by mission work in Indi Peru and Soutli Africa. The Church also has a full-time, degree-awardit]g colleg¢ in the heart of Edinburgh for the training of Ministers and other Christian workers and sustains an extensive Missionary programm¢ relative to the si7£ of the church. The principal activity of the Church is the conduct of the publi¢ worship and associated matters in the context of local congregations. Dating from 1843 but with its roots in the R¢forn)ation, it ow¢s its distinctive title to its historical struggle to rem&in 'free' from state int¢rferenoe in its internal affairs. It has close and active relations with many other R¢fom)ed church¢s of J¢sus Christ throughout the world and stands firmly in the tradition which accepts ihe Bible in its entirety as ihe Word of God and, tlierefore, d¢riv¥s its fomis of teaching, worship, ministry and government from it. The main emphasis of our worship is thc prea¢hing of the gospel - the good news of a free and sovereign salvation through Jesus Christ alone. E&st Kilbride Free Church of Scotland is a congregation of the national Fr Church of Scotland working towards the cominon aims set out above. The Congregation is within the Glasgow and Argyll Pr¢sbyt¢ry and at present is not authorised by the Church to have a minister,. instead, th¢ congregation p&y for sident supply. The Church building and the Minister's manse are the property of the Congregation and are held in trust by locally ¢lected property (or congregational) truste¢s under the Church's Model Trust Deed. The manse was sold in May 2021. Some of the money from the sal¢ was used to renovate the Church. the balance is b¢ing held in Edinburgh for when a manse is required.
East Kilbride Free Church of Scotland Report of the Trustee5for rhe year ended 31 December 2021 (conlimied) Achievements Perforniance During the year. th¢ ¢ongr¢gation met regularly for public worship with the services also being available via Zoom. During thc year, the Cubs Den rcsumcd inecting in the church hall on a wcekly basis. The congregation continued its commitm¢nt to supportthe Nationa] F¢ Church of Scotland both spiritually and finaneially. Th¢ Pr¢sbytery appointed Rev. Douglas Cranston, retired to be interim m(NJerntor during the VanCY. Significant highlights, events ]d developments of note in the y¢ar include the following: _ In relation to eongregydtional activiti49: Support for under-privileged children in Kenya, Indonesia & Guatemala by individual membcrs of the congregation via the Compasion initiative. Support for the local food Bank. Support for B]h8Wood Care charity. In relation to congregational funding: There was an increase in the overnll income of £187,145, which was due to the g<iin on the sale of the Manse. However, the ordinary income dropped due to the pandemic and the closure of th¢ Church for part of the year. There was a large increase in expenditure due to the renovations to the church buildin8. However, there were no ¢xpeiis¢s for t]1¢ Mans¢ after it was sold in May. Remittances to Ceiilral Funds are dow due to th¢ Ministsr leaving at the end of 2020 and the ongre8ation not being allowed to call anoiher one. Financial review Principal sources oflunding Th¢ congregation principally r¢¢¢iv¢s its funding by way of weekly offerings and Gift Aid incom¢. However, du¢ to th¢ pandemic and th¢ ¢losurc of the Chu building during look down many members switched to weekly and monthly standing orders and bank transfers. Resulisfor ihe year The finanoial stat¢m¢nts for the year ar¢ set out in pages 7 to 15. The Statement of Financial Activities on page 7 reflccts net inooming r¢sourc¢s of £137,713 (2020- net outgoing £5,145)- Reserves It is the policy of the congregation to maintain unrestricted funds. i.¢.. fvnds not committed or invested in fixed assets, at a level which equ&tcs to approximatcly 3 months, unrestricted expenditure. This allows sufficient funds to enable the ongoing work of th¢ chur¢h to be maintained. The General Fund (page 7) on 31 December 2021 amounted to £1 1.131 (2020- £5.672) and was above the required l¢v¢l. Total rcserv¢s, including the net book value of fixed &&sets and balances on restricted funds amounted to £393,496 (2020 - £255,783). Scalemen¢ oJRi&k The trusteL's assess the major risks to which the congregation is exposed on an ongoing b[lS and have establishcd procedures to mitigate those that are identified as a result of these reviews.
East Kilbride Free Church of Scotland Report of the Trusteesfor the year ended 31 December 2021 (continued) Structure, Governance and Management East Kilbride Free Church is established by Coi)stitution. The church is a Scottish Charity (No. SC038132). Truslees and Offe Bearers The church is Presbyterian An government and its day-to-day running is undertaken by the Elders (the Kirk Session) and the Deacons (the Deacons, Court). The Deacons, Court's specific function r¢l&tes to the material and fjnancial business of the congregation, wherea5 the Elders are charged with th¢ g¢n¢ral and spiritual oversight of the congregation. {It is accepted practice for the Minister and Elders to also bc in membership of the Deacons, Court}. Under charity law the Deacons are deemed io be .1 rustees ol the Congregatlon. {'fhis is distinct from the role of Congregational Trustees respoiisible only for holding property in trust.) Appuinlmenl of Charity Trugtees The Kirk Se&%ion exercises its discretion in dctcrniining the most appropriate mcthod of electing new "I"rustees (Elders and Deacons). Any election process must involve the Communicant membersnip of the congregation. There is no fixed terni for Trusteeship. Prior to their appointmenL new Trustees would have served the church for some time in various roles and would be familiar with the church's value its aims and objectives as WGII as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities as well as their rcsponsibility as elder or d¢awn. Reference and Administrative Details ReglsleredNan." East Kilbride Free Church of Scotland c}rity Regiftration-Nutttber:-SC03.&1-5-1 Address Blacklands Road West Mains East Kilbrid¢ G74 IBE For cnrrespondence 6 Fenton Place Lindsayfield East Kilbride G75 9fL Truflees The Deacons, Court (the Trustecs) who served during the year w¢r¢ as follows.. - D¢acons' Cotsrl Eldep Deacons Interim Minister Congreg1 Trustees
East Kilbride Free Church of Scotland Report of the Trusteesfor the year ended 31 December 2021 (contimied) Bonkers Bank of Scotland Princes Mall Town Centre East Kilbride Solicitors Balfour and Manson LLP (unless local agents e used) 54-66 1,'rederick Street Edinburgh EH2 ILS Inde ?ek7deni fv.'.rapniner Meinber of the Institute of Ch&rtered Accountants of Scotland l A Stewart 8c Co The Mechanios Workshop New Lanark MLI19DB On behalf of the TTUStees
East Kilbride Free Church of Scotland Report of the Independent Examiner to the Trusteeslor ihe year ended 31 Decepnber 2021 I report on the accounts of the ¢hur¢h for th¢ year ended 31 D¢¢ember 2021, which are set out on pages 7t0 15. Respe¢tive responsibilities of trnstees and examin¢r The charity's trnstees are responsible for the preparation of the accounts in accordan¢¢ with ihe tertns of the Charities and Trustee Investment (Scotland) Aot 2005 and the Charities Accounts (Scotland) Regulations 2006 (as am¢nd¢d). Th¢ charity trustees oonsid¢r that the audit requirement of Regulation 10(l) (a) to (c) of th¢ Accounts Regulations does nol apply. It is my responsibility to ¢xamine the accounts as required under section 44(1) (c) of th¢ Act and to state whether particular matters have come to my attention. To the fullest extent pemiitted by law. I do not accept or assume reswTrnsibility to anyon¢ other than the charity and the charity's m¢mbers &s a body) for my work, for this report, or for the opinions I hav¢ fornied. Basis of independent eiamineT'S Statement My examination is carried out in accordance with RegUl10n I l of the Charities Accounls {Scotland) Regulations 2006. An exatnination includes a review of the accounting records kept by the charity and a comparison of th¢ accounts presented with those records. It also includes consideralion of any unusual itetns or dis¢losur¢s in the accounts and seeks explanations from the trustees concerning such matters. The proceduKs undertaken do not provide all the evidenc¢ that would be required in an audi( and consequently I do not express &n audit opinion on the view given by the accounts. Independent Exgminerg8 Statement In-theTourse-ofmy-ex8mination-, no-matrr-has-¢ome-tt)-nTry-attent.ion l. Which gives me reasonable caus¢ to believe that in any material respect the requir¢m¢nts'. to keep accounting r¢eords in accordance wilh S¢clion 44(1) (a) ofth¢ 2005 Act and Regulation 4 of the 2006 Aocounts Regulations, and to prepare accounts which a¢oord with the accounting r¢wrds and comply with Regulation 8 of the 2006 Accounts Regulations have not been meL or 2. to which, in my opinion, attention should b¢ drnwn in order lo ¢nable a proper understanding of the account,4 lo be rcached. Member ot'the Institute of Charter¢d Accountants of Scouand Independent Examiner J A Stewart & Co 11]¢ Mechanios Workshop New Lanark MLI19DB Date.. X•knkXZ2
East Kilbride Free Church of Scotland Statement of financial activities Y¢8r ended 31 December 2021 Unrestricted Fund5 General Designated Fund Funds Reslaled Total 2020 Restri¢ted Funds Total 2021 Notes Incoming resources From genernledfHnds.' Voluntary income Bank interest From ChrItable qctlvlilÉs.' Magazine sales Olher Income 23,123 160 959 23,283 959 27,129 175 141 15 190,207 190,207 Total ineoming re50urr 23.123 191,326 214.449 27,304 Resourc expended Charitable activiti Expenses of Sale of Manse (hher resources expended.. deprec'n Total resources expended Net incomlngloutgoing r¢sour¢es before transfers 17,294 56,350 2.704 73,644 2,704 388 31,982 388 467 17,294 388 59,054 76,736 32,449 5,829 -388 132.272 137.713 -5,145 Transfers 14 -370 -179,423 -179,811 179.793 Net movement in funds after tranyfers 5,459 312.065 137,713 Total funds brought fotivard 5.672 252,963 -2,852 255.783 260,928 Totsl fund5 carried forw3Td 11,131 73,152 309,213 39J,496 255,783 (Nole 14) (NO 14) INole IJ) The notes fom part of these financial statem¢tJts.
East Kilbride Free Church of Scotland Balance sheet As at 31 December 2021 restuled 2021 2020 Notes Flxed Assets Tangible assets 72,857 252,668 CurreMt assets Debtors Ca8h at bank and in hand Money held in Edinburgh io 2,077 6,673 311,905 320,655 2,151 2,342 4,493 Creditors: falling due within one ytAr Net Current Assets 16 1,378 320,639 3,115 Creditors: falling due after on¢ yeir 12 Total Net Asscts 16 393,496 255,783 Represented by.. Unrestritted ndS Restricted fund5 14 15 84283 309,213 393,496 258,635 -2,852 255,783 Th¢ fin¢181 staternents on pages 7 to 15 wer¢ approv by the Trustees on signed OD th¢ir b¢h8lf by the undemoted..
•/ qlJi and The notes fom) part of these financial statements.
East Kilbride Free Church of Scotland Notes to the Financial Statements Year ended 3 1 December 2021 General informotion The charity is a public benefit entity and a registeied charity in Scotland and is unincorporated. St#tement of compliance These financial slatements have been prepared in compliance with FRS 102, 'The Financial Reporting Stsndard applicable in Ih¢ UK and the Republic of Ireland,, the Stalement of Recommended Practice applicable to charities preparing th¢ir accounts in accordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts {Scotland) Regulations 2006 (as amellded). b. Accounting policies Basis olpreparatiort The financial statements have been prepared on the historical cost basis. The financial stat¢m¢nts are pr¢par¢d in sterlin& which is the functional currency of the entity. Golng concern East Kilbride Free Church of Scotland enjoys the support of its members. The trustees have no reason to suspect that this support will not continue for the foreseeable future therefore these accounts have been prepared on the going concern basis. Judgements (Ind key source& ofeJtinh711on uncertainty The preparation of the financial stat¢ments requires management to make judgements, estimates d-assumptiontrihat-affect-the-amounts.reported-. These-estimatss-andjudgements arfcDntinuall reviewed and are based on experience and other factors, including expectations of future events that ar¢ believed to b¢ reasonable under the circumstances. Actual results may differ from these estimates. The trustees are of the opinion that there are no matters of significant judgements, estimates or assurnptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities in the next financial year. TallOn East Kilbride Free Church of Scotland is recogjiised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT. Fundaecounlin% Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of Ihe charity. Designated funds ar¢ unrestricted funds ¢arniat*ed by the trustees for specific purposes. R¢strict¢d funds are subjeoted to r¢striclions on their expenditure imp)sed by the donor.
East Kilbride Free Church of Scotland Notes to the Financial Statements Year ended 31 Decemb¢r 2021 Accounting ptslicle5 (conrlnued) Incunie All income is included in the statement of financial activities when the charity is entitled to the income, any perforniance relatsd Qonditions attached have been met or are fully within the control of the charity. the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applled to particular categories of income.. Donations and legacy income is received by way of donations. legacies, grants and gifts and is in¢luded in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the Criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on th¢ delivery of a specific perfomlance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and f&cilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain serviees or facilities of equivalent economic benefit on the oFn mArket. iii. Investment income is included when receivable. iv. Income from charitable trading activity is cOUnted for when earned. Expendi¢qre Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VA'L. which cannot be fully recovered, and is reported as part of the expenditure to which it relates.. Costs of raising funds comprise the costs associated with attracting donationsj grants and legacies and the costs of trading for fundraising PUTposes. ii. Charitable expenditure comprises those costs incurred by the charity in the delivery of activities services or IFS beneficiaries. -Tt Includes osts thatcan be allocated directly to such activities and those costs of an indirect nature necessary to support tbetn, Tangible assets Tangible assets are initially recorded at WSL and subsequently ststed at cost less any accumulated depreciation and impairment losses. Depreciailon Depreciation is calculated so &$ to write off the cost or valuation of an asset, less its residual value, over the useful ¢conomic life of that asset follows.. Freehold propety No depreciation Fixtures and fittings 20% reducing balance Equipment 2/0 r¢du¢ing balance ImpaIrnn( offLredossets A review for indicators of impainnent is carried out at each reporting dats, with the re¢over&ble amount being estimat¢d where such indicators exist. Where the carrying value exceeds the recoverable amounL the asset is impaired accordingly. Prior impairments are also ieviewed for possible reversal at each reporting date. Finaneialin51ruments The charity only has financial assets ond financial liabilities of a kind that qualify as basic financial instrutnents. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 10
East Kilbride Free Church of Scotland Notes to the financial statements Year end¢d 31 December 2021 2. V()luntsry Income Unrestrict¢d Restricted Funds Funds Totsl 2021 Total 2020 Collections Incotne tax recoveries Donations Spcci21 colloctions-sunday Sthool Other donations and income 19,623 3,500 19,623 3,500 22,217 3,987 160 160 925 23,123 160 23283 27,129 £925 rel&ted to restri¢tcd income in 2020 Income from eh8rilabl¢ %ctlvitl¢S Magazine sAI¢s 175 175 All income was wrntricted in 2020 Cb8ritabk 4ctivltles Other direct costs Staff costs Support costs Total 2021 Totsl 2020 Aclivity Local Ministries National and overseas ministries 200 200 73,444 73,644 31,982 KNO 6) orwhi¢h.. Relating to unrestricted funds Rclating to restricted fvnds 200 17,094 56,350 17,294 30,918 56,350 1,064 The charity is deemed to have only one charitablc activity and SllPPOrt Costs are allocated to this activity. 5. Governance Costs 2021 2020 Legal expenses gardIng sal¢ of Manse From restricted funds 2,704 2,704
East Kilbride Free Church of Scotland Notes to the fmancial statements Year ended 31 December 2021 6. Analysis of Expenditure Totsl Funds 2021 Total Funds Note Unrestricted Restri¢ted Funds Funds Charitable Expenditure 2020 Head Office Remittances Presbytery Dues Mini51¢r'511nter-Moderator's Expenses Evangelism Donations and Gifts Communion expenses and pulpit supply Heat and Light- Church and Manse Insurance- Church and Mans¢ Council fax Repairs Hnd Maintenance Ground Maintenance Stationery, Telephone and PO$tsg¢ (agazines Other expense5 4.600 523 5,906 4,600 523 5,906 20,137 900 46 1,018 585 4.145 1,358 2,742 410 106 420 58 57 1,727 1.149 1.471 ,727 1,149 1.471 781 510 63 39 325 56,350 57,131 510 63 39 325 17,094 56,350 73.444 31,982 7. Staff costs ¥Jnd mumber5 2021 2020 No paid stsff apart from the Minist¢rlInterim moderator Other Direct Costs 2021 2020 LO¢ Ministries National and Oversw Ministries Overseas work Home wrf 200 200 200 Total other direct costs ore 4J 12
East Kilbride Free Church of Scotland Notes to the financial statements Year ¢nd¢d 31 December 2021 9. Tangible fixed assets Heritable prop¢rty Fixtures & equipment Total Cost At l J&nuary 2021 Additions Disposals Ai 31 De¢ember 2021 250,800 6,608 439 -170 257,408 439 -179,963 -179,793 71,007 6,877 77,884 Depreelulloft Ai l January 2021 Charge for ye Eliminated on disposa]s At 31 Dec¢mb¢r 2021 4.740 388 -100 4,740 388 -100 5,028 5,028 Jvel Book Vulue At 31 December 2021 71,007 1.850 72,857 At 31 December 2020 250,800 1,868 252,668 10, Debtors: f%lllng dut wltllln one year 2021 2020 Prepaid ¢xp¢nditu Other debtors 1,172 905 983 1,168 2,151 2,077 11. Creditors: f#lling due wlthin one year 2021 2020 Aecrued exp¢n8¢5 16 l J78 16 1,378 13
East Kilbride Free Church of Scotland Notes to the financial statements Year end 31 December 2021 12. Creditors: fallillg due after one year 2021 2020 None 13. Tran5actlOJ18 with Tru$tee5 Th¢ Thistees donated & total of £6,810 to the charity during th¢ year. Th¢re were no oth¢r transaction$ with the Trustees during the year 14. Unrestricted fund5 Balance at 01.01.21 Incoming Resources Transferg Balance at resour¢¢5 expended GainslLos5es 31.12.21 General Fund 5.672 23,123 -17,294 -370 5,672 23,123 -17,294 -370 D£vixnoledfuNd5.' Sunday School & Evangelism Outreach Building- Church BuildIn- Manse sold in year Equipment, Fixtures & FittinRs 295 71,007 179,793 1,868 252,963 58-,635 295 71,007 -179,793 370 -179,423 -179,-793 -388 -388 1,850 73.152 -Totsl_unrestricted nds_ -1-7,682 Cornpar¥4tlvoq Balance at 01.01.20 Incoming Resources Transfer Balan¢e at resouree5 expended GainL(sSeS 31.12.20 General Fund 9,286 27,304 -30.918 5,672 9286 27,304 D£fl¥nutedf4ftd,f.' Sunday School & Evangelism Outreach Building- Church BuildinR-Man5e Equipment, FiXr¢S & Fittitws -30,918 5,672 295 71,007 179,793 2,335 253,430 295 71,007 179,793 1,868 252,963 258,635 -467 467 Total unrestricted funds 262,716 27,304 -3 1,385 Eylrtlll0ll offunds The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity. oth¢r ihan those for which fi]nding is restricted. The Designated Fund mostly repsents th¢ value of unrestricted fvnds tied up in fixed assets, which would Dot be r¢adily convertible into cash. 14
East Kilbride Free Church of Scotland Notes to the financial statements Year ended 31 Decernber 2021 15. Rtricted Balance al 01.01.21 Incoming Resourees Transfersl Balance at resources expended Gains/Losses 31.12.21 Church Fund Sunday School Fund Money held in Edinburgh for new Manse Totsl restri¢ted funds -2,298 -554 -2,298 -394 311,905 309,213 191,166 191,326 -59,054 -59,054 179,793 179,793 -2.832 Comparatives Balance at 01.01.20 Incoming Resources Tr8nsfersl Balance at resourtts expended GainslLosses 31.12.20 Church Fund Sunday School fund Money held in Edinburgh lor new Mae Total restricted funds -1,280 -508 1,018 -46 -2298 -554 -1.788 -1,064 -2,852 Exp14nation offund Church Fund.. is when in¢o]ne and expenditure are fr>r a specific purpose. Sunday School Fund.. represents income and expenditure specifically for the Sunday S¢hool. Money held in Edinburgh.. the manse was sold in May 2021- some of the money from the sale was used to renovate the church buildingy the rernainder is being held by Edinburgh to purcha8e & new manse in the future. 16. Analys15 of Net As$¢ts by funds General DeSiated Restricted Fund Funds Funds Total 2021 I'otal 2020 Flxed Auets 72,857 72,857 252,668 Current Assets Debtor5 and prepayments Cash at bank and in hand Money held in Edinburgh 2,077 9.070 2,077 6,673 311.905 2,151 2,342 295 -2,692 311,905 Current Liabilltlos Creditors and accruals -16 -16 -1,378 Nct As*ts 73,152 309.213 393,496 255 783 17. Contributlon to Central Funds 2021 2020 Gross Ordinary Income Fabric Fund Allowance 23,123 -2,312 27,304 -2,730 24,574 20,137 82% io/ Net Ordinary Income Donations made to Central Funds Donations as a 0/0 of net ordinary income 4,6(H) 18. General Volunteers The trust benefits greatly from thE involvement and ettthusia5tic support of its volunteers, who oversee the general running of th¢ ¢harity. In accordance with FRS 102 and the Charities SORP (fRS 102), the economic contribution of general volunteers is not recognised in the xcounts. 15