Scolli.%h Charity No. SC052160 CBC Community Church Trustees, Report and Financial Statements For the year ended 31 March 2024 |+P Innes & Partners Chartered Certified AccrAJntants
CBC Communi Church Contents of the FIDanclal Statementsfor the year ended31 March 2024 Page Rewyrt of the Trustees Report of the Indepeftdent Exatniner Receipts and Payments Account Statement of Ban5 Notes to the Fin&nei&l Statemènts
CBC Communi Report of the Trnsteesfor theyear ended 31 March 2024 Church Th¢ Truskes are pleased to present their r¢Fx)rt together with the financial statements of the Charity for ihe year ended 31 March 2024. Reference and administrative details Principal and registered addreys CBC Commuiiity Church 59 Kelhead Path Glasgow G52 2QD Tru%teeA Structurty governaDC¢ and managcmemt GoverninK doeumenl CBC Community Church {SCO52160} is a Scottisli Ch&riiable Incorporated Organisation (SCIO) and is established by Con51itution. It W¥5 registered in its current legal fomi on 30 November 2022. The charity was previously an Unincorporated Organisation, Crookston Baptlst Churcli (SC041859). The assets of ihe unincorporated organisation were iransferred lo the SCIO on 20 March 2024. RecriiiÉmenl and appuintmenl of Trilslees New Trustees are nominated for appointment to this oiTice under the terns of the church's constitution. The is a fix¢d lem) for Truste¢ship of thre¢ years. Prior lo th¢ir appointm¢nt, new Trustees would be activ¢ members of the chur¢h who would b¢ familiar with th¢ church's valu¢s, ils aims and objcctivcs as well as its d&y-lo-day operations, The litle deeds to the prop¢rty and land owned by the church ar¢ held by all ¢urrenl Tru51e¢$. Apart from the Minister (position cuentlY vacant) none of th¢ Trustees receive llny fumi of remun¢rnlion. Objectives ond a¢tivitieJ Objeclives ond aims The Church's objectives are the advancement of the Christian faith in Crookston, Cardonald. Penilee, Hillington and surrounding areas and also throughout Scotland and tli¢ rest of ihe World by all means consistent with the teachings of the Christian Bible, including worship, ministry, mission, pray¢r, witness, education, community service and the support of agencies and individuals and other charitable organisations involv¢d in Christian mi55ionary work and Ihc rclicf of povcrty or other social nccds. Current objectives and aimg: Continue to promote the ¢ommunity cafe with aview to increasing the level and frequency ofattendance from members of the local community. Continue to ty and identify ways to support ihe community in a practical way through use of th¢ church building. c.ontinue to distribute food parcels/vouchers to the residents of K¢lhead Pathrrinwald Path at Easter and Christmas Ensurin8 that all deacons and Sunday School teachers remain current with their Safeguarding trainin8. Improv¢ the level of pastoral support provided to m¢mb¢rs of th¢ f¢llow5hip. Try to ensure the nutnber of trustees remain unchanged following the elections due to be held at the AGM. Page I
CBC Communi Report oftbe Trusteufnr iheyear ended 31 Aldrch 2024 Church Significant Activitles The main achievements in relation lo its objectives are.. Sunday worship services have been held in the church building throughout the year. Midweek Prayer & Bible Studies are held in the church building on a weekly basis. Several social events have been held, with guests from the Community Cafe participating. The continued running of the following WhaisApp Groups.. Sunday School Teachers Group P&rents Group Creche Group Fellowship Group Diaconate Group Worship Group Visuals Group Continuation of the Outreach Programme for th¢ local community which included: tklivery of Food ParcelOVouchers to the residents of Kelhead Paih and Tinwald Path. o Running of the Lommunity Cafe which operates on a weekly basis &nd provides free refreshments to all who attended. The installation of fire escape stairs from thc sanctuary has been completed. Achievements and perftsrm#nc The in8tallation of a fire escape ro allow the 8e8ting e&paeity of the sanctuary io be increased. Support to the local community has been achieved through regular food drops and the weekly Community Cafe. Attendance 8t the Cafe has regularly exceeded 30+ individuals. with Bpproximately 213rds of those attending ¢xt¢rnal visitors. SevLrthl of Ihcse visitors now attend the Sunday s¢rvi¢e on 8 regular basis. A community otTicer from th¢ Wheatley Housins Group visits the cafe on an ad-hoc basis. The number of deacons is now at the maximum number allowed by the conslilulion. 'I'he renewal of all the necessary (iDPK paperwork has been completed to enable a new Church Dire¢lory to be issued. Firc &nd H&S checks arc ¢omplct¢d on a r¢gulw basis. Firsi Aid ¢ours¢s, iii¥ludin¥ d¢fib training liave b¥en held Fellowship numbers and attendance at Sunday services continue tn increase. However. the variance in attendance is still tnn Conversion to a SCIO has been completed and a new CAF Bank Account under CBC Cornmunity Church. The new charity, CBCCC, has been registered with HMRC. FingdDcial review Re5uliJfrJr iheyear The financidl stalements for th¢ year are set oul in pages 4 10 7. The RcIP1S and Payments A¢rount on pa¥e 4 Teflect8 an decrease in funds of £58,110 {2023: nel increa8e of £12,826). This, when added to the funds bmught forward of £200,465 (2023.. £187,639) gives general flinds carried forward of £42,355 {2023.. £172,988). designal¢d funds c8rried forward of £lOO,000 (2023.. £26,082) and r¢stricled funds carried forward of £nil (2023.. £1.395). The total funds catTied forward are £142,355 (2023.. £200,465}. The Church would like to thank all thosc who gave to the re¢¢nt building work. Re5erve5 It is the wlicy of the church to m&intain unregtricted fvnds 81 a level that equafrs to approximately 6 months of reglilar unrestricted expenditure £18,000 (2023: £21,0). As shown on page 5, the level of 8eneral reserves at 31 March 2024 amounted lo £42.355 (2023: £172,988) which is above the required level. 2024 andsigned on Iheir beholf by.. Page 2
CBC Community Church Report of the Independent Examiner to the Trustsesfor ihe year endedjj March 2024 I report on th¢ account5 of the Charity for the year ¢nded 31 Mah 2024 which are set out on page5 4 to 7. Respectlve responsibilitle5 of Trustees and examiner I'he charity's .1 rustees are responsible for the preparalion of th¢ &¢counts tn accordan¢¢ with the tenn5 of Ihe Charities and Trust¢e Investment (Scotland) Act 2005 and the Charities Accounts {Seot12nd) Regulations 2006 (as amended). The charity Trustees consider ihat the audit requirem¢nt of Regul&tion l O(1 ) (d) of th¢ Accounls Rcgulations docs not apply. It is my rcsponsibility lo ¢xamine the accounts as required under section 44(1) (c) of thc Act aiid to state whether particular matters have coine to my attention. Basis of independent examiner's stalement My eXninatiOn is carried out in accordance with Regulation I l of the Charities Accounts (Scotlandl Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those reeords. It also includes consideTRlion of Any unusual items or disclosurcs in the accounts And s¢¢ks cxplanalions from the trustees conccrning any such matters. Th¢ procedures undertaken do not provide all the evidence that would be required in audit, and consequently I do not expr¢ss an audit opinion on thc view given in the accounts. Independent Ex4miner'i Statement In the course of my examination, no matter has come to my attention which gives me reasonable cause lo believe that in any materi&l respect the requirements., lo k¢¢p a¢¢ounling records in aLcurdan¢e wilh seL'liun 44(1) (a) vf Ihe 2005 ALI Hnd Regulaliun 4 olthe 2006 Accounts Regulations (as amended) and to prepare accounts which accord with the accounting records and eomply wilh Re8ulation 9 of the 2006 Accounts R¢gulations (as amended) have not been met. or to whieh, in my opinion, attention should be drawn in order lo ¢nabl¢ a prop¢r understanding of the accounts to bc rLdcIILd. Innes & Partncrs Limitcd Chartcrcd Ccrtificd Accouniants Iniics I louse 18 Sliairps Busiiiess Park Housloun Roud Livingston EH54 5FD Dale: 2024 Page 3 |+P Innes & Partners Chartered Certif*d Accountant5
CBC Community Church Retèipts #nd Payments Accountfor ihe year ended 3J Mareh 2024 General fu Desliuted Restrleted 2024 Totsl 2023 Trtal Receipts Gift Aid 8iving Gift Aid tax reclaimed otyerings CAF Foodbank income Other incom¢ Bank inieresi Oih¢r donations Transfe in¢ Other donations Ukrnine Appeal To¢•1 receipt$ Notes 30,540 9.247 12.631 800 3,791 1,622 331 80 30.540 9J47 12.631 800 3.791 1.622 331 25.603 9.975 10,002 2.70Q 1,269 2,402 234 50.000 876 59,042 59,042 114.216 PAyments Pulpit Supply 2,290 6,068 2,194 494 7.507 80,084 596 2,290 6,068 2.194 494 7J117 81.479 596 1,675 5,433 1.836 555 9.080 58.560 1,818 397 1,200 42 7.466 386 158 Insurance Telephone and bn)8dband Chllh mainieiiAnce c05t5 Iluilding improvement o)sts Building iundry costs Hire of Baptistry Fire escape costs Church equipmeni- s(rtd ChuT¢h ¢quiprnent- mis Siaiionery Web hosiing Adv¢rtising ChuKh I0 and rnotto Annual liccne¢5 and subs¢ription5 Catering Bapt15t Union of Scotland Grants and donations Outre4¢h Youth work Church funetion5 expenses Fwdbllnk expenses Training costs Ukratne Appeal Bank charges Welfar¢ nd World Day of Prayer Legal and proftssiothal fees ISCIO) Independent examination Totil piyment5 (Den¢li) I for the yeir before Ir#nsfers Tr8n5fers 1,395 413 694 238 193 454 417 1.875 632 1,974 2,065 941 670 200 4,648 20 413 694 258 193 454 417 lJ73 632 ,974 2,065 941 670 200 4.648 20 417 1.550 1,932 950 232 422 1.800 116 875 127 234 1959 960 960 960 115.757 lJ95 117,152 101,3 (56.715) 173.918 (130.63J} 172,988 (lJ95) {58,110) 12,826 73.918 Net (decr&gse) l inrrea5e in c15h fDr the ar Cash balanS brought fard Cysh bg18nces c4rrlcd forw4r 73.918 26,082 (l J93) l J95 {58,110) 2110,465 12.826 187,639 4U55 100.000 142J55 200,465 (Note 5) (Noie 5) (Vole O) p¢4
CBC Community Church Statement of Balances as ai 3] March 2024 2024 2023 Not¢J Opening (Deficit) Closi balance for year balaDce Opening Surylus Closing balance for year bAlante Bank and eash in hand 200,465 (58,110) 142055 200,465 (58,110) 142 J55 187.639 12,826 200,465 187.639 12.826 200,465 Tot81 ets beld Reserves General fund Designated fund Restricted fund 42JS5 100,000 172.988 26,082 1.395 142,355 200.465 Statement of assets at 31 March 2024 Freehold property Gift Aid due 357,93J 4,119 357,933 3.767 Ststsmeni of li4blllel at 31 March 2024 Independ¢nt examination fee Other professional f 1,056 144 960 1,200 960 Approved bv ees on 2Rth Mav 2024 And signed ott thetr behalf by thc undcrnoted: The noies on pages 6 to 7 form p&rt of these financial statements. Page S
CBC Community Church Notss to the Financial Statements for theyear ended31 March 2024 l. Accounting polRcies AccouAiirtg convenlion The financial statements have been prepared under the historical Cost convention, and in accordance with the Charities Aeeounts (Scoiland) RegLilations 2006 {&s amended). Basls tpffvancials¢ulements The fin&nci81 stal¢ments have been prep&rd on a RCiptS and Paym¢nts basis. Congregation Incon All voluntary illcome. in¢om¢ from tax recoveries on Gift Aid and bank interest is accounted for when received. reJMnds refunds are the amounts claimed during the year in r¢specl of donations by Gift Aid. Receipts & Payments Accouttl For the purpose of the Receipts & Paym¢nts AoUn¢ as shown on page 4. funds are defined As follows: Unrttsirlcted fund comprise grant5 and i)th¢r income received for the objecis of the cnngregation without further specified pU0$e and are avAilable as general funds. Reslricled tunds comprise income which has bcen received for the objects of the congre8ation and specifi for R restricted purpose within these objects by the donor. Pa8e 6
CBC Community Church Notes to the Receipts and P4yments Accountsfor rhe year ended 31 March 2024 2. StatT¢osts and numbers The average number of employees during the year was nil (2023.. nil), 3. Tr8nsaetions Jvltb Trustees and related p8rtle8 During year 6 (2023: 4) Trwtees reeeived reimbursement of expenses incurred totslling £9.615 {2023: £4,810). No Trustees received remuneraiion for their position Trusttts dwin8 the year (2023- nil). There were transactions with related panieb during tFt year {2023'. nil). 4. GrntJ and doDOtio G¢n¢rg1 Deslgnaled fund fund 2024 2023 Tot81 Tot81 Scottish Bapti51 College Ellon Llaplist Church Faith Mission Glasgow City Mission Gift for individua15 BMS World Mission- Ukraine appeal BMS WoTld Mission World Day ofprayer 1.000 250 250 250 315 250 250 250 315 300 300 875 350 234 2,065 2,1165 2.1159 5. Unrestricted funds Balance at 1.04.23 Balnce at 31.03.24 Recelptg P*yments Trgnsferg General fUA DeJlgnuledfMnd S&wings fund I'otal unrestricted tiinds 172,988 59,042 (115,757) (73.918) 42J55 26,082 73,918 100,000 199,070 39,042 (11&757) 142,355 E¥planallon offun The Gen¥rulfwid encoTnpasses all Incon and eXndItUre relating io the priTnary focu5 activili¢s of the chariry, other than those for which funding 15 restricted. The Detslgnaigdsaving5fund r¢pre5ents money held within long term Savings accounis for rUre activities. 6. Restricted Balance at 01.04.23 Balance at 31.03.24 Receipts ymeDt$ Trafer5 Building fund Total restricted funds 1.395 1,395 (1,395) (lJ95) Erplunuliun The Bmildingfynd represents funds Collect for the pwposc of enhancing ihc new church buildin& Page 7