Scottish Ch(Tity No. SC049683 Drumchapel Baptist Church SCIO (Scottish Charitable Incorporated Organisation) Trustees, Report and Financial Statements 'or the year ended 31 December 2024 l+P Innes & Partners Chanered Cèrtmed Accountants
Drumchapel Baptist Church SCIO Contents of the Financial Ststsmentsfor ihe year ended 31 December 2024 Page Report of the Trustee5 R¢port of the Independenl Examiner Statement of Finan¢ial Activities Balance Sheet Notes to the Financial Ststernents
Drumcha Report of the Trnsteesfor ihe year endgd31 December 2024 elBa tist Church SCIO The Trustee5 ar¢ pleased to pr¢sent their report togeth¢r with th¢ financial st&tements of the ehur¢h for th¢ year ended 31 Decernber 2024. Registered office 2 Lilybum Place Drumchapel Glasgow G15 8HR Bankers Virgin Muney 32 Sylvania Way South Clydebank G81 IRP Virgin Money 2-4 Royal Exchange Square Cylasgow GI 3AB Stjtus ofcharity gnd governing doeument Drum¢hap¢l Baptist Church SCIO is a Scottish Charitable Incorporated Or8anisa¢ion (SCIO) (SC049683). It W&8 registered in its current legal fom) on 24 O¢tob¢r 2019. Thc charity was prcviously an UnincortM)rat¢d Org&nisalion (SCOI 4063) bul changed its legal forni to a SCIO. The assets of th¢ unincorporat¢d association were Iransferred lo the SCIO on l January 2020. li has a SInle tier siruLlur¢ and as sucli the Tru5tee5 are the members of the charity. Alm$ And alI12t]0 Drumchapel Baptist ChLtrch seeks to promote the advancement of Christianity and to relieve wvety and enhance the community of Drum¢hap¢l in Glasgow. The church is affiliated to the Baplisi Union of Scotland. Trnst¢¢J and Offlce Bearer Tlie chUh 15 congregational in policy and its day to day runnin8 is und¢rt&k¢n by the Office tjcarcrs. Thc Officc Brdr¢rs who 5¢rvd during the year and lo th¢ date of this report NNere as follows-, Assl,fiani Mlnl.¥ier 7Peasurer SeLrerary Minisler Title deeds to the properties own¢d by the Churcli are held in th¢ liam¢5 of the Trustc¢s of the Church. On January 2020 all assets were tranSfe¢d io DTumchapel Baptist Church SCIO (a Scottish Charitable Incorporat¢d Organisation), company number SCn49683. Appointment of Trnstees All Trustees are appointed or reappointed by the members at annual general meetin8. Achievements Imd perforllJAn¢e Drum¢h8pel Baptist chUh has continued to advance the purposes of the charity in accordance with our constitution. Our primary mission remains the adv&no¢ment of th¢ Christian faith and meeting the diverse needs of our community-knth spiritually and practically. Over the past year. we have been actively en8ag¢d in worship. prayer. fellowship. and outtraeh, ensuring thai our church remain5 a beacon of hop¢ in Drnmch&p¢l. Below is an overview of the key areas in which we have served and 8rown. Page I
Drumcha Report of the Trusteeslor the year ended 31 December 2024 elBa tist Church SCIO Aehievements perforni8nce {eontinu¢d) Spiril#ol Growih and Worship Our worship servi¢es, prayer gatherings. and fellowship tneelings have ¢ontinu¢d to provide a strong foundation for spirilual growth within our church comtnunity. In addition. we have expanded our oulreach into new areas of ministry: Youth Ministry- We launched a monihly activity-based event for teenagers, attended by 15 young people. This initiaiive allows them to socialize, develop new skills, and receive spiritual guidance. while also providing a meal to support their physical well_being. Primary School Club- Every Tuesday nighL around 20 children participate in a structured program feAturig gam¢s. songs, Bible teaching, and a rn1. fost¢ring both fun and faith. Care Home Ministry- We now provid¢ spiritual support iii th caK home5. conducting regular s¢rvices with an average attendance of12-15 residents. ensurin8 that those in later life receive pastoral care and encouragement. Comm4nity.gupport amrf Oulreaeh Beyond meeting spiritual need$, we have sought to serve our community in tangible ways. ensuring ih8t no one in our midsi feels forgotten or unsupported. Food Distribution - While food outreach ha5 been less extensive this year, we have partnered with the local High School to identify and assist 5tnJggling familics, cnsuring that children rcceive the nourishment they nccd. Memorial Gard¢n - Our ncwly complctcd Mcmorial Gard¢n has providcd Comfort lo Ihosc who have lost loved oiies. To date, approximately l 00 families have purcliased a commeinoi'ative leaf for the metal tree, creating a lastin¥ tribute for remvtnbranc¢. So¢ial Media Engagement- Our online pre4ence has gTown significantly. allowing us io reach and en8age with more people. Our semions are now publi.shed weekly on YouTube. enabling a wider audience lo hear the Word of tiod. Pastornl Core andmlnlslerlalsupptsrt Our Pgslor hgs remained deeply involved in the lives of those experiencing10$5 and grief, eonducling numero8 funcrals and providing on80in8 pastoral support to bcrcavcd familics in thc wcck5 and month5 following thcir loss. Hi5 commilrnent to comp855ionat¢ car¢ has b¢¢n a sou¢ of strength and coinfort to many in our congregaiion and beyond. Partnérshlps nnd Community CnllalMrarlon We continue lo support and host local charilable organizations, providing them with a space to out their vital work. I'his includes.. Drumhub SCIO- Meeting every Tuesday? offerin8 essential service5 to the local community. i New Hope- Gathering every Saturday to support individuals on their journey of recovery and restoration. Although thcsc organizations &re seculFAr in naturc. thcir core valucs ulign with Chri5tilln principles, making them meaningful partners in setving our ¢ommunity. Faiih. Grolilmde. and LookingAhead Through every initiative, we remain deeply relianl on our Lord and Saviollr. Jesus Clirist. We continually seek His wisdom &nd direction in all we do. trusting that He will guide us AS we move fonvard in faith. A h¢artt¢li Ihank you lo ev¢ryon¢ Htho has Contribut lo the life and work of our church over the past year. Your dedication and service have been invaluable as we continue to serve the Lord and align ourselves wilh His mission in our community. May w¢ rcmain steadfast in our callin& ever sccking to glorify Christ in all we do. To God be the glory. Fln9mcl*l revlew Principalsourees offundlng The church's main source of fiJndin8 continues to be from regular donalions from members. Local Council Grant applications have also been received which has provided funding for cornmunity activities such as children's summer clubs where meals are provided and also other activities involving youth. The manse is let on a regular monthly rent raising further funds for church work. Pag¢ 2
Drumcha Report ofthe Trusteesfor ¢heyear ended 31 DecembÉr 2024 elBa tist Church SCIO Resultsfor th¢year Thc financial 5tatemcnts for thc ycar sct out on pagcs 5 to 8. The Statcmcnt of Financial Activities on pag¢ 5 reflects a deficit in fuiids of £2,958 (2023: sutplus £8,467}. This, when added to the funds brought forward give5 unrestricted funds caled forward of £18.495 (2023: £16,369), designated fund5 carried fonward of £7.83] (2023.- £10,788) and restricted funds catTied fonvard of £nil {2023.. £2,1 OO). The total funds carried forward are £26,326 (2023: £29,284). Reserves It is the policy of the church to maintain unrestricted funds at a level which equ&tes lo approximately six months unrcstri¢t¢d ¢xp¢nditurc that allows sufficient funds lo enable the ongoing work of ihc church to b¢ maintained. The G¢n¢ral Fund oli page 8 at 31 Ikccinkr 2024 amountcd to £18,495 (2023.. £16,396). which is ¢utTcnily below the required l¢vel. The designated outreach fund was the sale pmeeedg of the manse sei aside by the trustees for outreach aclivilies. The designated Children and youth work fund was funds set aside by the trustees for children and youth work. Tot81 reserves, including restricted funds, amounted to £26,326 (2023: £29.284). Plans for fibture periods The Cliurch plans to continue to serve the Drumchap¢l community, adh¢ring lo our vision staten]ent to live in lh¥ ¢omrnunity ihat we want lo reach. live life building relationships and to invite p¢opl¢ In the heart of Christ. Trusteeg, respon8lbllitleg In l*tIOn to the finan¢lal $tatemeDts The charity trustees are responsible for prep&rin8 a tru5tees' annual report and financial stalernents in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepa financial statements for ¢a¢h year which show a Iru¢ and fair view of the stat¢ of affairs ul the Lharily and or the incoming sOurCeS and application of resources. of the charity for that period. In preparing the financial statements. the Irustees are required to.. select suitable accounting policies and then apply them consistently: observe the m¢thod and principlc5 in thc applicablc Charitic8 SORP. tnake jud¥etnen15 dnd es1iinat¢s tlial ar¢ rvasoriable and prud¢nt,' stAte whether applicable accounting 8tandards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continiic in operational exisl¢n¢e. The trustees arc responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and to enable them to ensure that the financial staiemen(s compty with the Charities and Trustee Inveslmeni (Scotland) Act 2005 and the Charities Accounls (Scoiland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deteclion of fraud and other irre8ularities. igned on their behalf by.. Dale." 2025 Page 3
Drumchapel Baptist Church SCIO Report of th¢ Indepeodent Examiner to the Trust¢eslor the year ended31 Dgcember 2024 I wctxyrt on the accounts of the church for the year ended 31 December 2024 which arc 5Ct out on pages 5 Respec¢ive respoD$ibilides of Trustees and examiner 'rhe Charity's Trustees are responsible for the pr¢paration of the accounts in accordance with the tern15 of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Account5 (Scotland) Regulations 2006 (as amended}- The Charity's Trnslees consider that the audit requirement of Regulation 101 l ) (d) of th¢ A¢counts Regulations do¢s nol apply. It 15 my r¢sponsibility to ¢xamine the accounis as required undcr section 44(1) (¢) of the Acl and to Stale whetherparti¢ular matt¢rs hav¢ wtne ¢0 Tny alt¢ntion. Ba818 of Independent examiner's Jtslement My examination is carried out in accordance with RegulatTOn I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a r¢view of the accountin8 record5 kept by the charity and a comparison of the accounts presented with those records. It also includes considerntion of any unusual items or disclosures in the accounts and seeks cxplanalions from th¢ ttwslccs concerning any Such matters. The proClr¢S underlaken do not provide all th¢ ¢videnc¢ that would be required in an audit, and nsequ¢nily I do not express an audit opinion on the view given in the accounts. Independeni Exmimtr's Statement In the cours¢ of my examination, no matter has come to my attention which 8ives me r¢asonable cause to believe that in Any material resFd the requirements.. to keep aLcuunling records tn accordance with section 44(1) (a) of the 2005 Act and R¢gulalion 4 of the 2006 Accounts Regulations (as amended) and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been me¢ or 2. to which, in my Opinio attention should be dra% in order to enable a proper undtrstandin8 of the accounts to be reaclied. Jonathan N Inne8 FCCA MLThaging Director Inne5 & Partners Limited Chartered Certified A¢UntantS Innes House 18 Shaitps Busines5 Park Houstoun Road Livingston EH54 5FD . 2025 Page 4 l+P Innes & Partners Cliartered Ceriified AccwiiiaThLS
Drumchapel Baptist Church SCIO Receipts and Payments Aeeountfor lheaT ended 31 December 2024 G¢neral D¢$i%*4t¢d Rtr1¢tsd fund fund$ funds 2024 Totsl 21123 Total Receipt5 Gift aided dallonS Freewill otyerings Grant income Gift Aid r]lMed Rental incomc Other dOnatiS B interest Sundry in¢ome Totsl retelpts 15,907 8,268 1.392 15.907 8.268 1,392 13.594 6,432 9,060 9,332 8,100 2,560 71 670 8.850 5,595 8.850 9248 82 896 3,653 82 896 40,908 3,735 44,643 49.819 PAyments Siaff Costs Minisier's expenses Manse repairs Church repairs 16.920 2,226 16,920 2,226 487 7,639 1.883 1.818 1,757 2,100 1.224 924 5.263 2.300 330 726 365 47 329 .263 16,920 2,226 154 2,530 1,1 .779 1,820 2,950 1,148 924 3.934 1.150 319 660 776 690 547 1,725 487 3,435 4.204 1,883 1,818 1,757 Council tjx #nd W141¢r rat Insurance Training costs Equipm¢nl Baptisi Union of Scotland L(Kal outreach expenges Donations Pa011 f Indepdent exkmination fees Hospitality oUtrehhe&eh1Dg materittls Offi¢¢ ¢xp¢n Other expenditure Ttstal payments {DetlLItyyurplus before transfers Transfer befv¢¢n funds 2.100 ,224 924 156 2,300 330 726 365 47 329 1,069 5.107 36,278 9,223 2,100 47,60] 41,352 4,630 (2,531) (5,488) 2,531 (2,100) (2,958) .467 (Defici¢ysurplu5 after ¢rnnyfers TotAI fvnds brDuEht forward (2,957 10,788 (2,100) 2,100 (2,9S8) 29,284 8,467 20,817 16J96 Closing fund b814n¢e 18.495 7,831 26J26 29,284 Page 5
Drumchapel Baptist Church SCIO Staterllent ofBal2Dces as ai 31 December 2024 Not 2024 Openillg (Deficit) balanct ror year 2023 Surplu5 ror ycar C105iTrg ba1411C¢ Opening b4lan¢e Closing balanre Bank accounts and pelty cash Totsl e45h bal811tt5 29,284 (2,958) (2,958) 26,326 20.817 8,467 29.284 29284 26,326 20,817 .407 29.284 Represented by: Unrestricted fund5 General fijnd DEsigKaledfun Outreach fvnd Children and youth work ftmd Restrleted funds I raininE fees nd 18.495 16,396 4,787 3,044 5,222 5.566 2,100 29.284 26,326 StAtement of #98ets At 31 D¢¢¢mber 2024 Properties Land and property al Lillyburn Place (in5wance valuation) Manse Land 1,280,000 130,000 650 1.280.000 130,000 650 Land and propety 1,410,650 1,410,650 Gift Aid r¢¢l•im 4,335 statent of IIAbllltl¢s it 31 December 2024 Independent examination fee Profe8gional fees 804 726 66 804 792 The financial gtatement% on pages 5 to 8 were approved by the Truslees on on ihcir bchuifb th un 025 and signed The notes on pages 7 to 8 form kwt ofth¢s¢ financial statements. Page 6
Drumcha Note$ to th¢ Fi•an¢i4J Stsiements for iheyear ended31 December 2024 elBa tist Church SCIO l. A¢¢ounting policies Accounfing convenlion The fir]ancial statements hawe been ppared under the historical cost convention. and in ¢0{anCe with the Charities Accounls {S¢otland) Regulation$ 2006 (as amended). BéLg1s E)ffinan¢ial slatements The financial statements haye been prepared on a receipts and payments basis. The prior year accounts were prepared on an ¢ru15 basis and haye been reststed in thi& set of financial statements. Receipts Payments Accoun¢ For the purpose of the Receipts and Payments account as shown on page 6, funds are defined as follows: General funds comprise grants and oih¢r income received for the objecls of the chUh without further specified purpose and are available as general funds. Designated funds comprise income received which has been sei aside by the Trustee's for a specific purposc. Rutrieted funds comprise incom¢ whilh has been reLeived for the objects ofthe Lhuru'h and SPLrifi¢d for a StrICted purpose wiihin these objects by the donor. 2. KelAted Party Tr4¢ll008 and Trugtees, Expen8e8 And Remunerotion trIng the yea eLeived a salary of £16.920 (2023.. £16.920) and expense5 of £2,226 (2023: £2.226) in his Cilpiluily il.£ (' urch Minist¢r. No Trustccs rcccivcd tcmun¢ration or r¢imbursement of expenses for their position k8 Trustees during the year (2023: nil). Page 7
Drumchapel Baptist Church SCIO Notss to ihe flnanclal Slatements Jor the year ended 31 DecEmber 2024 3. Stxff eosts xnd Dumbeys Ceneral Designted Re9trieted fund funds runds Totll 2024 Total 2023 Gross salaTi¢S 16,920 16,92 16.920 16.920 16,920 16.920 The average numbtr of employees during the year was l (2023: 1). 4. Donations GenerAI D¢signat¢d ReJtri¢t¢d fulld fund runds Totsl 2024 TotAI 2023 Gifts to individuals 2,300 2JOO 2,3(10 2,300 1,150 1,150 5. Unrestrleled Balance at 01.01.Z4 Rtteipts B814n¢¢ At 31.12.24 Payments Transferj General fvnd De51xnaéedfun(l¥ Outre#ch fund Children and youth work fund Total deglinxted funds Toll ¥nr¢slrlcttd thnds 16,396 40,908 (36,278) (2.531) 18,495 5.222 5.566 10,788 3,095 640 (3,435) (5.788) (9323) (95) 2,626 2,531 4,787 3.044 3,735 7,831 27.184 44,643 (43,501) 26.326 LYpltTnailon offunds Th¢ G¥nfrolfund represents all income and expenditure relating lo th¢ prirnary focus activitie5 of the charity, other than those for which fijnding is restricted. Th¢ Designaledouireuchfund represents inLome from the $81¢ of the rnanso which has ixen des1ted by the trustees to cover expenditure relaiing io outreach. Th¢ DeJignr4led6hildrgn ny¢)hftsd r¢presentl& funds sei aside by the truslees for y¢)u¢h 4nd Lhildren's work. O. Restrlcted fvnds B8J4nce at 31.12.24 01.01.24 RK¢ipty PAyments Tr¥nsfers Trairtin8 fees fund Totsl restri¢ted fynd5 2,100 2,1(10 (2.100) (2,100) Ewlanalion offuntts The Trainingfeesfw repr¢yent5 a donation receiv for ministry training c(6ts. Page 8