Scolli.%h Charity No. SC052160
CBC Community Church
Trustees, Report and Financial Statements
For the year ended 31 March 2024
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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 B￿an￿5
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 cu￿entlY 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 R￿cIP1S 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..
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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 Ma￿h 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 eX￿ninatiOn 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
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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
Chll￿h 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 I￿0 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 balan￿S brought f￿ard
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 R￿CiptS 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 A￿oUn¢ 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 pU￿0$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. Gr*ntJ 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
Bal*nce at
31.03.24
Recelptg
P*yments
Trgnsferg
General fU￿A
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 eX￿ndItUre 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 r￿Ure activities.
6. Restricted
Balance at
01.04.23
Balance at
31.03.24
Receipts
ymeDt$
Tra￿fer5
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