*kG£ecnock BAPTIST CHURCH TO IVOKSHIP I TO SF.RVE I TO CARE Greenock Baptist Church Report and Financial Statements l April 2021 to 31 March 2022 Scotti¥h Charity No sc039787
Greenock Baptist Church The Tru3tees of Greenock Baptist Church, who are also the Leadership Team of the church, present their annual report and financial statemènt for the year ended 31 March 2022. The financial statements have been prepared in accordance with the accounting policiès set out in note I to the accounts and comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl ReguLations 2006 las amended) and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective on l January 2019. Charit contact Lnforjnation Nae Greenock Baptist Church Scottish Charity Number SC039787 Address Postcode Telephone number Email address Website Iqivw, greenockbaptist. org Facebook Greer¥ock Baptist Church Charlt Trustees
Page I Greanock Baptist Church TRUSTEES ANNUAL REPOR For tha year ènded 31 March 2022 OBJECTIVES & ACTIVITIES Charltable Purposes The Churchl purposes are the advancement of the Christian faith primarily in Greenock and also throughout Scotland and the rest of the- World by all means consistent with the teachings of the Christian Bible, including worshipi ministryt mission. prayer, WLtness, education, COJDmunity service and the support of agencies and irLdividuals and other charitable organisations Involved in Christian missionary work and the relief of poverty or other social needs. In pursuance 0£ the Purposesi the Church shall have all powers required to implement the Purposes and shall also havè power to do the folLowJing so far as consistent with the terms of the Act: To carry on any other activities whlch further any of the Purposes. To anything which may be incidental or conducive to the furtherance of any of the Purposes. These purposes are imbedded in our logo, 'To Worshipi To Serve; To Care. Summary of Maln Activxties in relation to the obJect*veg As Covid restrictions were gradually reduced, the church ha8 opened up more to the fellowship and to COnUnity. The main activities continue to be the Sunday Servicesi limited to one morning service initiallyl but from the start of March the Sunday evoning 8ervice8 Started once more. These services are advertl8ed and are open to all who iqi5h to attend. At the morninq sèrvice, there also are separate actlVLties for children and youth. The Wednesday prayer meetinq in the church is again taking place in the church bui.lding. I'he Wedrlesday evening virtual prayer meeting via Zoom has continued BO that the fellowship has two opportunities to meet for prayer. An English class for Refugee women has been running each Tuesday morning. Those atLending are from both Christian and MusLirn faiths. The church has linked up with a local charityi the Kidron Project, allowing them to use the church pretftise3 for sorne of their Triork WLth the cornmunity. This has allowed job clubs, activities tts support vulnerable women and other activities open to the community to be run on Tuesdayi Thursday and Friday mornings. There also is a Friday evening meeting tTriice a rnonth for teenagers. One of these Fridays sees those involved meeting with teenagers in another church building. The second Fridayi the teettagers meet in the home of church mernbers. In March, the first bereavement course was held in the church over six sessions took place. he feedback received 14as extremely positive. The monthly church ngazIne continued over the year, issued to all with connections to the chutch. In support of cotDmunity actlvitLes, the church accol0dat10n for activities run by other groups. continues to let
Page 2 Greenock Baptist Chuteh RUSTEES ANNUAL REPORY Icontff dl For the year ended 31 Match 2022 Achigvèmants and Perf ormance Despite the Limitations and difficulties throughout the past year, church attendance and support from the fellowship has been more than could have been expected, with freewill giving being sustained at pre-covid levels. The ¢hurch has seen an increase in refugee families coming to the Sunday 5ervice5 which has been a blessing to all. The fellowship ha$ been able tts continue the prayer and financial support for charities, especially Baptist World Mission, Open Doors, Care for Scotland, Inverclyde Youth for Chrlst and Children in Poverty Inverclyde. Financial appeals to the fellowship were made in support for Afghanistan and Vkraine, allowing signif icant moneys to be sent to aid charities working in these ti¥0 countries. As part of the church service to the communityi there also has been special health related activities run Ln the church building over the year. The church has continued to work round the imposed limitations to offer the same support, pastoraL and spiritual, to the fellowship. It also has managed to continue its service to the communityi even if that had been restricted to some extent. The haritable status of the church has been changed, although the full change will not be completed until August 2022. The Church rnembership already has agreed the constitution of the new charity and the SCIO has been registered with OSCR. Pertnission has been given by OSCR for the ernbership to dissolve the old charity. Six Session Bereavement Course was run in the church. This required four members of the felLowshLP to be trained to offer the course. Four ladies from out with thp. church and two ladies fro the fello4qship attending each week. This iqas very successful and it is intènded to offer this course at least annually in the future. The English Class for refugee women has seen three of the ladies reaching the required standard of English and being accepted onto a more dernanding three-day per week course run by the local authority which starts in September. Plans for the Future The Leadership of the church has set aside a prograMe of meetings to prayerfully consider the vision for the church. There are aLready a signifLcant number of optLons under considerationi but their viability and desirability nèed to be prayerfully considered. The activities already established Triill continue as will the link with the Kidron Project. The church has Linked itself with the Welcome etwork of churches set up in support of asylurll seekers and tefugees in the UK. The Pastor has been trained to coordinate this for the church and volunteer8 from the fellowship are in the process of being trained so that the church can take an even more active role in supporting such individuals and families within our community. There also an intention OE becoming involved in the "Welcome Boxes" scheme run through the Welcome Network. The possibility of joining other churches in setting up a "Welcome Café" or cafe8 in the area will be pursued. There is also a plan to reintroduce the October Children's Holiday Club in October 2022 with the desire to see a Primary School children's club being started for those Lpiho attend this club. The Leadership will seek guidance on the options open to utilise alternative energy sources for the church in light of the increase and future reliability of the gas used at present.
Page 3 Gteanock Baptist Churgh TRUSTEES ANNUAL REPOR {cont' d) Fot thé year ended 31 March 2022 Plans for the Future (contld) Another Bereavement Course September/october 2022. The ErJgli$h class for refugee women will continue, with the possibility of introducing a monthly "café to allow further opportunities to develop English through conversation is under consideration. has been programmed to be run in STRUCTUPE, GOVERNANCE AND blANAGEMBNT Typa 0£ governing documgnts The governance of the Church is Laid out in the Church Constitutlon and the Church Bye-Laws, both documents together having been adopted by the Church Members. This will change to the neiq Constitution for the SCIO in June 2022. anagement structure Being congregational in structure, the overall management of the Church is in the hands of the Mernbers of the Church. Howeverrt the day to day running of the Church and the financial accountability is deLegated to the Trustees of the Church along with oertain other delegated poiqers. The Trustees are elected by the Members and serve for three year3 before standing downi although a Trustee may serve for further periods of three years if nominated and voted for according to the Church Bye-LaTris. The Trustees aLI serve on the Leadership Team in the Church. The Office- bearers of the Church are the Pastor, the Treasurer and the Secretaryi who are appointed to these posts by the Members. The Leadership Team hold regular meetings to rnanage the running of the Church. They also arrange at least two Members, Neetings annuallyi the Annual Men]bers' Meeting and the Half-yearly Members, Meeting. Hovlever, other Members, Meetings may have to be arranged by notice from either the Trustees or Members to respond to specific issues which may arise. FINANCIAL REVIEW Brxof Ravi£w of Charity, s Finanelal Posltion De5Plte the difficulties of thc past two yearsi the church has continued to remain solvent and to hold a reserve fund well in excess of the £30,000 agreed by the JtLernbership. The annual income and expenditure are evenly balanced, I'ILth no significant cutbacks being necessary. The Treasure and the Leader8hip as a wholei are committed to ensure that this state continues. Investmant Policy and R•turn8 The church fund5 are held in safe banking accounts and there are no investments in stocks and shares. Those of the fellowship are encouraged to give through the HMRC Gift Aid Schemei which allows the church to cLaim back a signifLcant return from the individual giving. Risk Managament The Church'8 risk management is revieTried and governed by the Members who delegate the day to day running to its Lèadership Tearn. he principal risk and uncertainties the charity faces are reviewed and policy procedure5 and systems are established and implemented to mitigate those risks. R•serve8 As stated above, the church has set aside £30,000 in reserve which 14ould represerLt about six months church running costs.
Page 4 Greanock Baptiat Church TRUSTEES ANNUAL RBPORT (cont, dl For the year ended 31 Match 2022 other Inforrnation The Church was formed from the uniting of tiqo locaL Baptist Chureh@s in 2008. The founding principles of the two Churches fortning the new Greenock Bapt13t Church included the sale of both church buildings and the purchase of a ne1 buildingt whether a new build or a renovation, for the Church. We sold our two Church buildings and one manse, the funds raLSed fro these iqere set aside to upgrade the remaining manse and to go totriards the purchase of a new buildLng. As already noted, we purchased our present Church building on 26 February 2016. We moved into this building on 28 February 2016, but rnoved out again on l July 2017 to allow the planned major renovations be carried out. These renovations were completed and the church 0Ved back into its rer)ovated building on 15 May 2018. It has been exciting for us to see the changes that have been made, a new toilet block on the ground floor, including a disabled toilet, replacing the previous unsatisfactory upstairs toilets. A café area has been set up with direct ace.e$s to the toilet area and to the outside of the Church. An up-to-date heatiTr¢J system has been installed along Iqith LED lighting which we anticLpate Iqill reduce our overall utility costs. There is one nei¥ roo compact enough to be a meeting place for smaller group5, but also having a tea-bar including a sirLk. Outside, the building structure has been repaired and painted. Ramps have been installed for disabled acccss and an unattractive weed covered, sLabbing-stone pavement has been replaced, at the Church, s expense, by a tar macadam pavernent, enhancing greatly the frontage of the Church and a150 of St. Andrew Square in generaL.
Page 5 Greenock Baptist Church YRUSTEES ANNUAL REPORY {cont• d) For the year andéd 31 March 2022 TRUsEES, RBSPONSIBILITIES StateJrLent of Tru8te¢¥' Rèsponsibilities The Trustees are responsible for preparing the Trustees, Annual Report and the financial 5tatenents in accordance with applicable law and United Kingdo A¢¢ounting standards (United Kingdom Generally Accepted Accounting Practice) The lapi applicable to Charities in Scotland requires the Charity Trustees to prepare financial statements for each financial year iqhich give a true and fair view of the state of affalrs of the charity and the incoming resources and application of resources, including the net income and expenditure of the charity for that period. In preparing the Financial statements, the Trustee5 are required to.. Select suitable accounting policies and then apply them consi5tently' Nake judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been f ollowed, subject to any departures disclosed and explained in the financial statements,. and Prepare the Financial Statements on the going concern basis unless it Is inappropriate to presume that the charity TrJill continue in business Observe the methods and prlnciples in the applicable SORP. The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financlal position of the charity and enable them to ensure that the financial staternents comply with the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended) They are also responsibLe for safeguarding the assets of the charity and for taking reasonable steps for the prevention arkd detection of fraud and other irregularities. rhe Trustees are responsible for the maintenance and integrity of the Charity and f inancial information included on the Charity's website. Legislation the United Kingdom governing the preparation and dissemination of Financial Statements may dif fer f rom legislation in other jurisdictions.
Page 6 Greenock BaptLSt Chutch TRUSTEES ANNUAL REPORT (cont, d) Fot the year 6ndsd 31 March 2022 Doclaratlon Signed on behalf of the charity LrusLees: Print name Designation r£Jk <£ r4 Date August 2022 JS7 2&>lL
Page 7 Greanock Eaptist Church INCOM8 AND EXPENDITUBE ACCOUNT For the yaar èndod 31 March 2022 Income Note Year to 31 bsarch 2022 """ --" Year to 31 March 2021 GeneraL Of Eerings Mlscellaneous Gift Aid Interest Ontriard Rental Income Special Donation Fabrlc Fund Refund Electricity Kidron Donations 49, 935 893 12,237 54 5, 822 982 io 3,910 1,650 1,245 51,314 166 11, 685 153 1, 516 467 3, 986 76,738 69,287 Expenditure Evangelism Ministry Expenses Manse Repairs Manse Insurance Manse Council Tax Manse Phone Church Costs Independent Examiner & Payroll Fees Equipment & Computer Costs Onward babric Fund 1,925 34,824 498 752 34,033 687 383 2,812 351 19,889 1,104 2,961 1,785 684 2,828 324 22,845 1,149 150 6,400 6{a) Repairs Total Expenditure 71,355 65,441 Surplus For Year 5,383 3,846 All funds are unrestricted.
Page 8 Greenock BaptiBt Church STATEN OF RECEIPTS & PAYMENTS As at 31 March 2022 otal Funds 2022 otal Fund$ 2021 Note In¢omlng Resouroes Incoming Resourcas £roM Ganeratad Funds Voluntary Income Activities for Generating Funds Inves trnent Incorne 71, 904 992 54 68,501 467 153 Inconung Resoutc88 from Charitabla Activitiès 3,788 166 Total Incoming Re80urc88 76,738 69,287 Re8ourco8 Expandad Charitable Activities 71,355 65,441 Total Resource8 Expanded 71,355 65,441 NET MOVEMENT IN FUNDS 5,383 3,846 otal Funds Brought Forward 53,365 49,519 Total Fund8 Carried Foxward 58,748 53,365
Page 9 Greenock Baptist Church STATEMENT OF PAICEs Ag at 31 March 2022 AÈ 31 March 2022 At 31 March 2021 Bank Balancès Balance at l April Surplus in year 53,365 5,383 49, 519 3,846 Balance at 31 March 58,748 53,365 othet Assèt$ Manse, Forsyth Street & Church Building Gift Aid Debtor 353,479 2,708 353,479 356, 187 353, 479 othet LLabillt188 Independent ExaNLiners Fee 862 838 Approved by tlie Trustees and signed on their behaLf on 16th August 2022. easurer
Greenock Bapti8t Church Pa(Je 10 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022 X¢¢ounEing Polici6S lal Basi$ 0£ proparation and assessment of golng concern The financial statements have been prepared under the historical cost convention with iteJus recognised at cost or transaction value unLess otherwise stated the relevant notes to these accounts . The financial statements have been prepared In accordance Ivith the Statement of Recon)mended Practice: Accounting and Reporting by Charities preparing their accounts in accordance iqith the Financial Reporting Standard applicabLe Ln the United Kingdom and Republic of Ireland (FR8102 issued on l January 20191, the Charities and Trustee Investment (Scotlandl Act 2005 and the charities Accounts Iscotlandl Regulations 2006 las amendedl The Church constitutes a public benefit entity as defined by FRSIO2. The Trustees consxder that there are no material uncertainties about the Trust'3 abLlity to continue. Ib) Fbnd accountlng Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. All funds are unrestrlcted. Ic) Incoming r•8ource8 All incoming resources are included in the statement of financial activities Lpihen the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The f ollowing spècif ic policies are applied to particular categories of incoThe'. Voluntary income is received by viay of offerings, donations and gifts and is includod in full in the Statement of Financial ActlVLties when receivabLe. Investment income is included when receivable. Incoming resources fro]ll charitable a¢tLVlties are accounted for when earned. Idl Re8ource8 axpended Expenditure is recognised on an accrual basis a liability is incurrèd. Expenditure includes any VAT which cannot be fulLy recovered, and is reported as part of the expenditULe to which it relates: Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of fundraising. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its benef icLaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. includes Governance Costs associated iith eeting the constitutional and statutory requirement5 of the charity. Irrecoverable VAT is charged against the expenditure heading fot which it was incurred. AII co8t3 are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource.
Page 11 Greenock Baptist Church NOTES TO FINANCIAL STAEMENTs For the year ended 31 March 2022 otal Funds 2022 otal Funds 2021 Voluntary Income Of f erings Gift Aid Fabric Fund OnTrJard 49,935 12,237 3,910 5,822 51,314 11, 685 3,986 1,516 71,904 68,501 Activiti88 for Gan•rating Funds RentaLs Special Donations 982 io 467 992 467 Invastmant Incomè Interest Received 54 153 Incorninq Resources from Charitable Activities Miscellaneous Electricity Refund Kidron Donations 893 1,650 1,245 166 3,788 166 Charitable Activxtie8 Evangelism Onward Ministry Expenses Manse Repairs Manse Insurance Nanse Council Tax Manse Phone Church Costs Isee note 6a) £quipLnent & Computer Costs Fabric Fund Repairs Independent Exalner & Payroll Fees 1,925 6,400 34,824 498 412 2,828 324 22,845 150 752 1,785 34,033 687 383 2,812 351 19,889 2,961 684 1,104 1,149 71,355 65,441
Page 12 Greenock Baptise Church NOTES TO THE FINANCIAL STATEMENTS For the year anded 31 March 2022 otal Funds 2022 otal Funds 2021 6a. Chuteh Costs Advertising Assembly Costs Baptist Union Dues Copyright License Donations In$uran¢e Maintenance Social Costs Stationeryi Supplies & Postage Heat & Light Telephone Broadband Sundry Kxpenses Church Magazine Cleaning 120 150 2,82D 345 5,536 3,455 584 125 771 4, 668 605 710 150 2,820 521 5, 110 3,578 830 409 410 4,500 772 744 1,006 1,995 22,845 19,889 rustees Remun6ratlon & Expenses During the year one Trustee received gross remuneration Df £30,416 12021 £30,1501 for his role in the church. The church also incurred expenses of £4,062 12021 £4,233) in relation to the Manse which is occupied by a Trustee and their family.
Page 13 WELSH WALKER 17 9A Dalrymplo Sttè&t Greon¢rk Chartered Aocountant PA15 IBX Tel. 014?5 722233 Vax. 01475 888086 INDEPENDENI BmINRI S REPORT TO THE TRUSTBES OF GPEKNOCK BAPTfsT CHURCH I report on the accounts of the Charity for the year ended 31 March 2022, which are set out on page3 1 to 12. Respective r&¥ponsibiLitiaa of trustaas and axaminar The charity's trustees are responsible for the preparation of the accounts accordance with the terrns of the Charities and Trustee Investment Seotlandl Act 2005 and the ChatLtie8 Account8 Iscotlandl Regulation8 2006 las amended) The charity trusteès consider that the audit requirernent of Regulation 10111 Idl of the 2006 Accounts ReguLations does not apply. It is my respDnsibiliLy to examine the accounts required under section 44 111 Icl of the Act and to state whether particular matters have come to my attention. Basis 0£ &nd•pondent examinar, ¥ atatarnant My examination is carried out In accordance wlth Regulation 11 of the 2006 Account3 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 i and seeks explanations from the trustee8 concerning any such rnatters. The pro¢edures undertaken do not provide all the evidence that viould be required in an audit and, con8equentlyr I do not express an audit opinion on the view given by the accounts. Indopondent examlner, s Statement In the couxse of my examlnation, no n)atter has come to my attentiorL: 11 which gives e reasonable respect, the requirements: cause to believe that, in any material to keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatiorisi and to prepare accounts which accord viith the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations. have not been rnet. or 21 to which, in my opinion, attention should be drawn in order to enable a Droper understanding of the accounts to be reached. 1'18lsh Plalker Limitr.ed Chdrtered AccounLGirits L79A DaILyPIe Street GREEblOCK PA15 IBX Date: 16th August 2022