**ROCK COMMUNITY CHURCH DUMBARTON**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025**
**Vincent T Gardiner B.A., C.P.F.A.**
## **ACCOUNTANT**
**Wellpark 68 Cardross Road Dumbarton G82 4JQ**
**Tel 07449148722**
**30[th] April 2026**
## **To Whom It May Concern**
## **– Rock Community Church Scottish Charity SC042716**
## **Independent Examiner’s Report - For the Year Ended 30[th] November 2025**
I report on the accounts of the Rock Community Church, which are set out in the Annual Report, for the year to 30[th] November 2025.
## **Respective Responsibilities of Trustees and Examiner**
The Church ’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations). The society’s trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
My examination is carried out in accordance with Regulation 11 of the 2006 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 and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention: -
1. which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord to the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
understanding of the accounts to be reached.
**V Gardiner CPFA 68 Cardross Road Dumbarton G82 4JQ**
**30[th] March 2026**
**Page 1**
## **ROCK COMMUNITY CHURCH DUMBARTON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH NOVEMBER 2025**
|||**Unrestricted**|**Restricted**|**TOTAL**|**FUNDS**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**2025**|**2024**|
||**Notes**|**£**|**£**|**£**|**£**|
|**INCOMING RESOURCES**||||||
|Voluntary Income|3|79,112|9,304|88,416|91,579|
|Grants|4|-|193,564|193,564|218,797|
|Trading Income|5|3,644|11,885|15,529|16,661|
|Rent from land & buildings|6|4,891|-|4,891|4,476|
|Interest|7|3,732|-|3,732|4,421|
|||_____________________________|||**______**|
|**TOTAL INCOMING RESOURCES**||91,379|214,753|306,132|335,934|
|||_____________________________|||______|
|**RESOURCES EXPENDED**||||||
|Charitable Activities|8|102,466|234,109|336,575|279,269|
|Governance Costs|9|533|-|533|378|
|||_____________________________|||______|
|**TOTAL RESOURCES EXPENDED**||102,999|234,109|337,108|279,647|
|||_____________________________|||______|
|**NET MOVEMENT IN FUNDS**||(11,620)|(19,356)|(30,976)|56,287|
|**BEFORE TRANSFERS**||||||
|Transfers||-|-|-|-|
|||____________________________|||_____|
|**NET MOVEMENTS IN FUNDS**||(11,620)|(19,356)|(30,976)|56,287|
|**FOR THE YEAR**||||||
|Balances brought forward||||||
|At 1st December 2024||78,865|148,062|226,927|170,640|
|**BALANCES CARRIED FORWARD**||_____________________________|||______|
|At 30thNovember 2025||67,245|128,706|195,951|226,927|
|||_____________________________|||______|
**The notes on pages 1 to 8 form part of these accounts.**
P8ge 2
ROCK COMMUNITY CHURCH DUMBARTON
BALANCE SHEET- 30TH NOVEMBER 2025
Notes
2025
2024
FIXED ASSETS
CUIiRENT ASSETS
Cash at bank and in hand
Debtors
198,4(
229.441
10
198.4LIS
229,441
LIABILITIES
Amounts falling due within one year
1455
2.514
NET CURRENT ASSETS
195,951
226,927
NET ASSETS
195,951
226.927
FUNDS
Unrestricted
67.245
78,865
Restricted
128.706
148,062
195,951
226,927
Approved by the Committee of Trustees and signed on its behalf by..
Anthw Myall & John Nonheb¢l
Date of Approval:
,,1&/
Ii/g/ L6
Tbe ttotes ott pages 3 to 8 form prt of these aeeounts.
**Page 3**
**ROCK CHURCH COMMUNITY CHURCH DUMBARTON**
## **NOTES TO THE FINANCIAL STATEMENTS – 30TH NOVEMBER 2025**
## **1. PRINCIPAL ACCOUNTING POLICIES OF ROCK COMMUNITY CHURCH DUMBARTON**
## **Basis of preparation and assessment of going concern**
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Rock Community Church Dumbarton is registered as a Scottish Charitable Incorporated Organisation (SCIO) with the Office of the Scottish Charity Regulator (OSCR).
The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.
## **Fund accounting**
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by each grant making body or donor. We also choose to keep as restricted funds, money that comes in through use of the café and money that comes in for our expression of church in Helensburgh, River Church. Further details of each fund are disclosed in the last page of the notes to the accounts.
## **Income**
General income relates to transactions, which are unallocated to departmental activities.
Interest, rental and dividend income is credited when receivable to income and expenditure account.
All voluntary income is included in the financial statements on receipt.
Restricted income is credited to the restricted fund balance on receipt. Expenditure fulfilling the restrictions is charged against the restricted fund on an accruals basis.
Donation income and grants receivable under gift aid plus the associated income tax recovery are recognised as income when received.
Legacies to which the charity is entitled are included in the statement of financial activities unless they are incapable of measurement. Intangible income is valued and included in income to the extent that it represents goods or services, which would otherwise be purchased. An equivalent amount is charged as expenditure. Voluntary help is not included as income. Investment income is taken into account when receivable and expenditure, including recoverable VAT, when incurred by the charity, regardless of when the payment is made.
**Page 4**
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Grants payable are taken into account at the earlier of when they are paid or become constructive obligations. Grants for the support of missionaries or missionary organisations are accounted for on the basis of support that relates to the financial year.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
## **Governance**
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs.
## **Fixed assets and depreciation**
All assets costing more than £2,000 are capitalised and valued at historical cost. Depreciation is charged on furniture and equipment on a straight-line basis over their estimated useful life of six years from the year of acquisition.
## **Taxation**
The Trust has charitable status, our registered number is SC042716 and is afforded the tax exemptions set out in the Income and Corporation Taxes Act 1988.
## **Pensions**
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme with Nest Pension Scheme, they are asked when they enter employment and every three years whether they want to “opt out”. The charity contribution is set to match the employee contribution of 5% over £520 per calendar month in line with UK guidelines. The money purchase plan is managed by Nest Pensions: Workplace Pension Scheme and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the employee’s normal retirement age which is defined as when they are eligible for a state pension. The Trust has no liability beyond making its contributions and paying across the deductions for the employee’s contributions.
## **2. RELATED PARTY TRANSACTIONS AND TRUSTEES’ EXPENSES AND REMUNERATION**
Most of the trustees give freely their time and expertise without any form of remuneration or other benefit in cash or kind for being a trustee. The exceptions to this are Oliver Barclay Higham and Naomi Shearer. Oliver, who as well as being a trustee is the pastor of the church for which he is employed on full time basis. Oliver was paid £40,364 for this role (2024: £38,523). Naomi who is a part-time assistant pastor as well as a trustee paid £18,882 for this role (2024: £3,778). Expenses paid to the trustees in the year totalled £118 (2024: £60). These expenses were made up of 1 trustee reimbursed for their travel expenses of £118.
Andrew Myall works for The Grassroots Trust which was granted gifts over the year of £3,065 (2024: £3,165). Andrew sat in the meetings when giving was suggested and discussed but his interest was noted and he withdrew from voting on the subject. John Nonhebel works for Prison Fellowship Scotland which was granted gifts over the year of £1,186.68 (2024, before John was a trustee: £483.71). John sat in a meeting when giving for the year was confirmed, but his interest was noted, and he withdrew from voting on the subject.
The charity made £10,438 of contributions to the pension plan operated by Nest Pensions on behalf of the employees (2024: £8,831). For more information about the pension contributions refer to note 1.
**Page 5**
## **3. VOLUNTARY INCOME**
|**3. VOLUNTARY INCOME**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**TOTAL**|**FUNDS**|
||**Funds**|**Funds**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Donations eligible for gift aid|52,577|5,320|57,877|69,278|
|Gift Aid|17,387|-|17,387|14,712|
|Restricted fund donations|-|3,984|3,984|2,803|
|Unrestricted fund donations|9,168|-|9,168|4,786|
||_______________________________|||______|
|**Total Voluntary Income**|79,112|9,304|88,416|91,579|
|**4. GRANTS**|||||
||**Unrestricted**|**Restricted**|**TOTAL**|**FUNDS**|
||**Funds**|**Funds**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|National Lottery|-|82,638|82,638|134,890|
|West Dunbartonshire Council|-|58,926|58,926|28,907|
|Garfield Weston Foundation|-|30,000|30,000|-|
|The Robertson Trust|-|20,000|20,000|-|
|Ecosave|-|1,500|1,500|-|
|Dunbritton Community Support Fund|-|500|500|-|
|Greenspace|-|-|-|50,000|
|The Lancaster Foundation|-|-|-|3,000|
|Strathleven Helping Hands|-|-|-|2,000|
||______|________|_______|_______|
||-|193,264|193,264|218,797|
Much of the work of the Phoenix Community Centre, an integral part of the work of the Rock Community Church, is indebted to these grant-making bodies for the opportunity to do what we do in the area around Dumbarton West. The grants we receive have paid for the most of our workers who lead and facilitate activities, but we have also received grants to develop the building in an eco-friendlier way. Some of the grants provided we have applied for, but sometimes organisations have contacted us to offer support as they have seen the work of the Phoenix and wanted to support it more.
|**Page 6**
**5. TRADING INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**TOTAL**
**FUNDS**
**£**
**£**
**2025**
**2024**
Café
-
11,252
11,252
12,932
Events at Phoenix Community Centre
3,644
633
4,277
3,729
Other trading income
-
-
-
-
______
______
______
______
3,644
11,885
15,529
16,661
**6. RENT FROM LAND AND**
**BUILDINGS**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
Hall use
4,891
-
4,891
4,471
**7. INTEREST**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
Interest
3,732
-
3,732
4,421
**8. CHARITABLE ACTIVITIES**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
Payroll
66,654
153,139
219,793
176,817
Deliver: Community
65
24,145
24,210
31,635
Overheads: electricity
12,925
8,363
21,288
10,601
Deliver: café
-
11,914
11,914
12,091
Overheads: admin, charges, cleaning,
equipment, internet, phone, rent & travel
2,078
9,752
11,830
13,040
Gifts to institutions
10,044
800
10,844
11,120
Training and network
2,585
7,354
9,939
5,156
Deliver: youth
-
8,233
8,233
6,335
Building
1,325
6,138
7,463
3,663
Deliver: Congregation
4,544
2,225
6,770
4,969
Gifts to individuals
374
1,825
2,199
1,743
Overheads: Insurance
1,871
221
2,092
2,099
________________________________
______
102,466
234,109
336,575
279,269
________________________________
______
**9. GOVERNANCE COSTS**
Payroll software
183
-
183
48
Independent review
350
-
350
330
533
-
533
378
________
________________________________
______
**TOTAL RESOURCES USED**
102,999
234,109
337,108
279,647
________________________________
______|**Page 6**
**5. TRADING INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**TOTAL**
**FUNDS**
**£**
**£**
**2025**
**2024**
Café
-
11,252
11,252
12,932
Events at Phoenix Community Centre
3,644
633
4,277
3,729
Other trading income
-
-
-
-
______
______
______
______
3,644
11,885
15,529
16,661
**6. RENT FROM LAND AND**
**BUILDINGS**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
Hall use
4,891
-
4,891
4,471
**7. INTEREST**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
Interest
3,732
-
3,732
4,421
**8. CHARITABLE ACTIVITIES**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
Payroll
66,654
153,139
219,793
176,817
Deliver: Community
65
24,145
24,210
31,635
Overheads: electricity
12,925
8,363
21,288
10,601
Deliver: café
-
11,914
11,914
12,091
Overheads: admin, charges, cleaning,
equipment, internet, phone, rent & travel
2,078
9,752
11,830
13,040
Gifts to institutions
10,044
800
10,844
11,120
Training and network
2,585
7,354
9,939
5,156
Deliver: youth
-
8,233
8,233
6,335
Building
1,325
6,138
7,463
3,663
Deliver: Congregation
4,544
2,225
6,770
4,969
Gifts to individuals
374
1,825
2,199
1,743
Overheads: Insurance
1,871
221
2,092
2,099
________________________________
______
102,466
234,109
336,575
279,269
________________________________
______
**9. GOVERNANCE COSTS**
Payroll software
183
-
183
48
Independent review
350
-
350
330
533
-
533
378
________
________________________________
______
**TOTAL RESOURCES USED**
102,999
234,109
337,108
279,647
________________________________
______|**Page 6**
**5. TRADING INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**TOTAL**
**FUNDS**
**£**
**£**
**2025**
**2024**
Café
-
11,252
11,252
12,932
Events at Phoenix Community Centre
3,644
633
4,277
3,729
Other trading income
-
-
-
-
______
______
______
______
3,644
11,885
15,529
16,661
**6. RENT FROM LAND AND**
**BUILDINGS**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
Hall use
4,891
-
4,891
4,471
**7. INTEREST**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
Interest
3,732
-
3,732
4,421
**8. CHARITABLE ACTIVITIES**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
Payroll
66,654
153,139
219,793
176,817
Deliver: Community
65
24,145
24,210
31,635
Overheads: electricity
12,925
8,363
21,288
10,601
Deliver: café
-
11,914
11,914
12,091
Overheads: admin, charges, cleaning,
equipment, internet, phone, rent & travel
2,078
9,752
11,830
13,040
Gifts to institutions
10,044
800
10,844
11,120
Training and network
2,585
7,354
9,939
5,156
Deliver: youth
-
8,233
8,233
6,335
Building
1,325
6,138
7,463
3,663
Deliver: Congregation
4,544
2,225
6,770
4,969
Gifts to individuals
374
1,825
2,199
1,743
Overheads: Insurance
1,871
221
2,092
2,099
________________________________
______
102,466
234,109
336,575
279,269
________________________________
______
**9. GOVERNANCE COSTS**
Payroll software
183
-
183
48
Independent review
350
-
350
330
533
-
533
378
________
________________________________
______
**TOTAL RESOURCES USED**
102,999
234,109
337,108
279,647
________________________________
______|**Page 6**
**5. TRADING INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**TOTAL**
**FUNDS**
**£**
**£**
**2025**
**2024**
Café
-
11,252
11,252
12,932
Events at Phoenix Community Centre
3,644
633
4,277
3,729
Other trading income
-
-
-
-
______
______
______
______
3,644
11,885
15,529
16,661
**6. RENT FROM LAND AND**
**BUILDINGS**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
Hall use
4,891
-
4,891
4,471
**7. INTEREST**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
Interest
3,732
-
3,732
4,421
**8. CHARITABLE ACTIVITIES**
**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
Payroll
66,654
153,139
219,793
176,817
Deliver: Community
65
24,145
24,210
31,635
Overheads: electricity
12,925
8,363
21,288
10,601
Deliver: café
-
11,914
11,914
12,091
Overheads: admin, charges, cleaning,
equipment, internet, phone, rent & travel
2,078
9,752
11,830
13,040
Gifts to institutions
10,044
800
10,844
11,120
Training and network
2,585
7,354
9,939
5,156
Deliver: youth
-
8,233
8,233
6,335
Building
1,325
6,138
7,463
3,663
Deliver: Congregation
4,544
2,225
6,770
4,969
Gifts to individuals
374
1,825
2,199
1,743
Overheads: Insurance
1,871
221
2,092
2,099
________________________________
______
102,466
234,109
336,575
279,269
________________________________
______
**9. GOVERNANCE COSTS**
Payroll software
183
-
183
48
Independent review
350
-
350
330
533
-
533
378
________
________________________________
______
**TOTAL RESOURCES USED**
102,999
234,109
337,108
279,647
________________________________
______|
|---|---|---|---|
|||533
-
533
________________________________
102,999
234,109
337,108
________________________________|378
________
______
279,647
______|
**Page 7**
The number of full-time equivalent employees at the end of the year was 6.5 (2023: 6.5) with all employee time involved in providing support services to charitable activities. No employees had combined pay and employee benefits in excess of £50,000 (2024: none).
## **10. FIXED ASSETS**
|**WRITTEN DOWN VALUE**
At 30thNovember 2025
At 30th November 2024
**11. DEBTORS:**
None
**12. LIABILITES:**
**amounts falling due within one year**
Prison Fellowship Scotland
Scottish Network of Churches
The Grassroots Trust
Comfort International
Embrace the Middle East
Firestarters UK||-
__________
-
__________
**2025**
**£**
-
___
**2025**
**£**
267
355
677
533
356
267
______
2,455|**Total**
-
______
-
______
**2024**
**£**
-
___
**2024**
**£**
328
766
655
437
328
_____
2,514|
|---|---|---|---|
|||||
**Page 8**
**ROCK COMMUNITY CHURCH DUMBARTON**
## **RESTRICTED FUNDS YEAR ENDED 30TH NOVEMBER 2025**
|**INCOMING RESOURCES**
Grants
Voluntary Income
Trading Income
**RESOURCES USED**
Payroll
Deliver: café
Building expenses
Deliver: youth
Overheads: electricity
Deliver: community
Overheads: admin, charges,
internet, phone, rent & travel
Gifts to individuals
Training & network
Gifts to Institutions
Overheads: Insurance
Deliver: congregation
**NET INCOMING**
**RESOURCES**
**Balances at 30.11.24**
**Balances at 30.11.25**|**CAFE**
**£**
39,477
-
11,252
______
50,729
6,341
9,239
600
-
-
54
2,946
5
23
-
-
_______
19,208
______
31,521
______
9,731
______
41,252|**RIVER**
**PHOENIX**
**TOTAL**
**£**
**£**
**£**
-
154,087
193,564
7,526
1,778
9,304
-
633
11,885
______
________
________
7,526
156,498
214,753
-
146,798
153,139
-
2,675
11,914
-
5,538
6,138
-
8,233
8,233
-
8,363
8,363
-
24,091
24,145
935
5,871
9,752
1,470
350
1,825
2,702
4,629
7,354
800
-
800
221
-
221
2,225
-
2,225
______
_______
_______
8,353
206,548
220,619
______
_______
________
(827)
(50,050)
(19,356)
______
_______
_______
5,427
132,904
148,062
______
_______
_______
4,600
82,854
128,706|**TOTAL**|
|---|---|---|---|