REGISTERED C.HARrrY INUMBER: SC049910 REPORT OF THE TRUSTEESAND UNAUDITJLD FINANCIAL STATEMENTS) FOR TIIE YEAR CNDED 30 SEPTEMJCI R 2024 FOR IYESTHILL COMMUNITY CIIURC14 bCIO
wF.srHII.I, COTrIMIJNITY CHIJRfH SC.10 CONTENTS OF THE FINANCIAL STA TEMENTS FOR THE YUR F.NDF.D 30.SFPTF.NIIIF.R 21124 Pxgt Report of tht Trustees IndeptndeDt Kximiner'ts Report Stst¢m¢n¢ olFiiiancial Attivitits BAIAnce ShÈÈt otes to the FinftnEial StAtEtnents 8 to 15 DelAiled Stateiet olFin#neiAI ActiYÉties 16 to 17
WF.STHII,l. f.OMMIINITY CHIIRCH SCIO REPORT OF THE TRUSTEES FOR THE YEAR F.NDF.D 30 8F.PTF.TlBF.R 2024 'I'be trustees pie5Cllt thEir Rpnrt iviili iljc finRncinl the chllTily for Ihe y&ir cndd 3d 8epl1Jnb 2(b24. Thc Ir1151ecs h41'e adopled th¢ provisions ot. AcwuThtinK and RewrtiJLg by Ll)RrEli¢s". Stst¢JTr¢nl of R}rn¢nJEd Pra¢li¢¢ Hpplirobl¢ to chutili¢5 preparing Eheit accounts in accordwic¢ ivith Ih¢ Fillancial Rtwrting &andard applicable in (he UK and Republic of Ireland IFRS 1021 l¢trtive 13alluy 2019). OBJEcfivES AND ACTIVITIES Objertiyts And lim5 Ile5thill Lommunjly ChuTch 15 9 LThii%lian (:hur¢h 5¢fvinE th¢ loc41 communiiy thr i%'idci a)uirh. Our vi510n 15 br & Churrh thai 5r¢ks to reach out our neighbours and communii), Nviih the love of Chri94 to r¢ll¢h in to Ihe Churdi faniil), by loYin8 And cuing for one another and reach up th CK)d in worthip and praise. 'lli¢ Ve5ty managcs thc atTairs of th¢ Church. It Is rcsw)nsibk for Ihc cquipjncnl and a55cts of th¢ Church. tts I17 Js gifi% and bests forendoi4'menl, rhBtily oi" othw puttM)s¢ ihai tna), the Church frotn lime lo iit¥i¢. li Ks a15v bound 10 di5chargE i¢nts and )11 othr¥ buNlcn& to assist in th¢ safe cust(Kl) of Ilie Lliujrh plate. giSter4 d(Kwil1(S and oth¢r ws5¢5510115 txlonging to the congtion. Tht maÉn wuice8 t)f income aiE from plannal giirin8, dMaiion$, mom renttls ¥Jnd Cifé 0ra11ths. xpendilure totnprise5 tnainl) sal&ries and expEns¢s for nltainIng and tllnning thE chu and opetatlll8 le tifE. tO8etheT With expenses fDr Ilie CliurLIi T0Up inixsiuii prujEcls linkvd iu lh¥ ChutLIi HLli%iliets. ACHIEVEMENT AND PERfoRMANCE Charitgble Acli%ltie8 Two key ¢b¢rilS duriii¥ IIK yw ¥¥laFk tlic ¥ldtl Ilir lifr rill Cliurrh lil Lknmber 2023 tkn agr¢¢nienls ii'ere completed and &xecultd w Icav¢ Ihc Scollish Episcopal Church atld for the propoty af IVe%lhill fA)rnmiinsty r.hiErch tu be Irsmsfen'ed to Iveslhill ComThiJnit>, r.hiJrch.SC.J(l. The preYHIu4 thaiiiy IV&s1?Jill f.<iiiiii)Iiiiil I liiJw¢l) IvhiLh ha<] hLLn runlliiig dlun&¥idL', IVL%ihill C.Thllniuiiil) Chiirfyli SCIO i%a3 Ili.%Eoli'cil in Fd)nJati 2(J24. appointed 95 Rector from iwrch 2024. This folloivs a fwyear petiad during ii,hich the Church bcL'n IlIhtil d minisier Church aciii'ilics hvc tonbiiu¢d thrOh the }'¢ar Allertdantr at OUT services ol'worghip on Stsndays is around 9U adults and is sloivl), intrtIg. LIKte is a srowin8 number of children and voiing adults ii'ith separate i11n8 and aciivÉiit.s during the service {ROAR forprlmary, age children. Al.Ivr.I ror %tLX)Jidxg" agt ¢liildr¢thl. Ive have COlilinue(l oiir Sundfiy mnminE Poillt4n ofAI1-Et WDrthip ¢)ii Ihc f Su1y.. Ilolv Lomrnunion service LM) tbe second and lourth Sundas,. alld 11eali & R¢nciYal svrvicc thc IhiTd Sunday. ]n the ¢venin£'. Caféchurch t.eS place n¥ict a monih usiially on the first and ihird Sundays. A n¢w monthly prdyer rneeling has begun on the evening of Ih¢5ccond Sunday of Ihc month. Ive rn¢h tsut EQ our lTrcal rvmmunitythrough a tsbe[Or aclivilies.. the U$ IV¢llbttng Café on MoayS 19 knt¢nded as aivelttmithB eknvironmerti where people tall n)eet and reteile friendship. oiirFoodb2Mk and Carc im the C.ommiinily Ibolh 5UPtK>Lt those iii tlie cnlUnIty ivho liavc netd,. Maitbi). Music on fiid4>'5 is foT pre-StIA)ol children 8ThJ pEnts/ canxs lo ¢njoy 85 aiid ortivitirt ivith a s¢ripluTal theme.. we pprt local Ags,lum Seekers bj proi'iding clothing and about 10 As5,lurn Seekers re1rIY aitend Chtirch oil Sunday& our Holiday Bibk Club is open lo childT¢n fmrn ihe u)[nMn]IY fi]r Iv¢¢k in ih¢ suiiimct holidaj's our Light PasTs' offtrs ¢l)ildr¢n an alt¢rnaiiF¢ to Jlallolvecn Irick or (TealJ"ng. IV¢ support one Ntyther and Rroii, ourfaith through artiviti¢5 tor church m¢mber5- IIon]¢fjroups wbicli sre smaller grtsupg merftng mid-lveek fv ivorship. stud), Ilie Llible and pra). in people's horn Harmony i¥hich meeis %v¢tkly for ivomcn in ihc Lhurch, al our )'ouiig ptDpl¢'8 ministrits of ROAR and ALIVEI on knday mornillg5. The church has iivo comrttertlal activitie ALY piofit frnrn these activiiies is used itt supp)rtofihc C.hurch'scharir£ble acliviiies.. tircry] Pgsture5 Lat¢ 5t4rt¢d opening'luudJv$ in Mw Xh TLOW OpeneSTU#SddY 10 Sllturdw. each weeL I'he ¢éaIns populaT wilh Lttbles frequertdy full. 'fhe Chuicb's is io ptovide an attractive café th* brin8s people fro ihe com]nunity into Church buildinE and in doing so mak¢s tli¢ ChUb mor¢ familiar and Jcce55ibl¢ and create5 OFVJrtuniti¢s lo hai'e a eonvttsaiioii i¥iih Lhii#i8ns. Th¢ hire ot ChurelF rooms for various aciii'iiies h&$ gro)vn during yvdr. Mie CtJurth'5 aim is g¢neratc ill¢ome from io()ti) hir¢. like Cirrrii PL%iiJf¢b rE. to bri1 pIC fmiii IIK COllLlnUTiilJ' iiiio IlJ¢ Cliurch biii1dii)E Pag¢ I
WF.STHII.I. COMMIINITY CHIIRCH 5C.10 REPORT oir I'Hk'lliUS-I'bkS FOR THE YLIR F,NDF.D 30 SF.PTF.MBF.R 2024 FLYANCIAL REVIEW I'he aL]IlS sho1¥ ll suwlus of £641847 lor thE yr3r12023 £44,975). Thi5 includes a llwnb¢i of IK]wff il¢m5 io th ¢ompl¢tiM of the ttNit of ihe Church fN)m the Scollish Episcop21 Church including the revaluarion of assets and legal fees. Iltthe Cnd thc church hcld o1.£698,752 ot'ii'hich £5.2¥0 rIe1C for swltic purrK)scs. The Chutth expenditurt lias iii¢reased duriiig d># Louia¢ uf y¥uY iyitli Ille ap1111[nerIt uftlie Re¢ioL'. Lncreases Iii Cafe stsif cosis, llnd gcnuRI ination. Asa ruult Ihc C.huTch Cxpcths & dcri1 for 202415. Re&ervex PliCY Tl)r (IittTLh it> fflaiiits]in rAsh funds Ihal will allnii. We.%ihill C.vtnmiinily C.hiJrch Iti mecl 11% ohligalipn.4 Ihroijgh the nexl )'eJr nr il. nccfJSry Icducc acliiqty in an ordBrly fhlOn during ihc course of that yeaT. The Rcservcs Icvcl iiTrll no1111} bc rcvieivcd annually, bul Vestry niay revie¥v li 21 11} time if li bttliei'es circuiiigiances h&ve htrd. Al Ilie currejii tiine ihe cssh fiinds r1r¢ £125.OQO LwnJpar¢d willi ¢&%h I1 I?11k lif f210.000, LX)mpii%ed ¥% folltr1.. FU[S forncxE fftonth %cncr&l invoiciMg- £15k Fu5 for 3 months for ivages= £fjOk FutMJ.% Io ¢Qv¢FPlQit¢d sliortfall f()r next finoncial Jr&r lif4n)')= £6r FUTURE PLANS Our Cl)utLlI priorities irt the eijming ye21& ¥fre: In worship IhLYe&sing ivhen I)d how lie as &chureh pray EnLiiiiiasin¥ mUSiLidt)s IL'adeT% Io in IhesrBiÉls panding thc t£am ihat Icads Suiiday 'orshiP usurirtg that our pr¢hillg con]muni¢Ètiou$ sr¢ ot the hightst qualily In outre.a¢h to oiir ¢ominunlty beyoi)d ScekinR OPPQrtuiiitics to groiv our links in ÉIK >iVlty Inviting peopl¢ to a¥pSoT¢ th¢ ChTiStiaD faith Equipping our niembtts to be ctsnfet sliarejs of ihe Good NTeiYsof Jesu5 Chrisi ivbih familie% fri¢n(J4 rolk£i¥ue5 4TKI ncighknuT5 Ke¢pkn8 ¢entral drvelopins our suppoti lor World Mission In roth of C.hur¢h leiber5 (imii'ing iyork children and yDunR people InviiitLg all our mcmbers io fclloivship in hom¢ OT smoll 8Mips for ¢tKour&%ernenl, l¢%)min% and pastoral support SITength¢ning Dur l¢ad¢rshlp ieam of Elders & V¢suy through irnining and iiinc 5pcni with on¢ linulh Ur hope isthat ive ivill sEe church grnvth as neiv dI1pk$ are llude anditiits us. FiiiaiKiall)' Ii)uk its iiKoiii¢ from giviiig al C0] expeiiditurr. Initiall>' tlie aim is lo remove Ihe expethed deficil, and in the lon%ertrmJ (o emploj. additional staff menthers to foc 0, and d¢v¢lop lurth¢r parttcuiar aiEas ot our ministy. Page 2
IVESTHLLL COITrlMUINITY CHURCH SCIO
AIKpoJri- OTr -l-HK'I'RUSTEbS
FOR THE YEAR EiYDED JO SEPTENIBER 2024
STRUCTURE, GOVERNAP4CE AND fiiANAGEMENT
Westhill Cjjtninunity Cliurrh SCIO is aOmini51cTed und¢r an trtiiial ¢onsiituiiott adtspied in June 2019. Ivesihill Community Church
18 & Scoiiish Lhatiiablt lnctsrrx)rnd Organisalton {SLIOI wogni5ed by tho Inland II¢vcT]uG undc.r S¢oiti$h Lhttrity Numb¢r
SC049910
Th¢ ChvTch is administ¢rcd by its Veslry Membe who are its Thtee5 for the purposes of chaTLty la¥Y& Vesty a
responsible for the tempDral gffairs of Ihe rongrEg8tion, in p#rricular ih¢ propth and funds of th¢ thurch thB #pwinttnent of
8ialT. Mbiiulc.¥ c)r Ihc mttling% tMi)vide J f¢)riitn fi)r relILk iii the chiirch. l.yl ¢)i¥ner%hip i)r Ihe heTiIAhle Church piawl). (Ihe
IAnd 2nd building) rc5T5 1th Ihiw PrDpcrf)' TCCS appointcd by thc Vc51ry w'ho aJe separate from but liai5¢ With the V¢51ry for any
decisions Dr m&tiei's Ih81 I(ulre aiiention.
Th¢ Vttary 1% cotnpostd of Ihc R¢ctor and ¢l¢¢i¢d nicmb¢N El¢cicd m¢mIX of lh¢ V¢sry' normally hold offi¢¢ for rhyrc yclrs and
are eleeled aL tije aJ)nual tneetins ivith ¢atKiid&t<5 S¢]rftl froiii the lUh mrfflbetship. At the expir). Of¢ lemi the t11VidUal
shall be eligible for re
WESI"HILL COMMI UliITI' CHUHCH SCIO REPORT OF THE TRU5Y£ES FOR THE I'EAR EN'DED 30 SEPTEThqBER 2024 Trustees eit Tru%t¢cB leni1t Tr',IXlTiin¥r Ilain Ilcllry Rcid Ll1arted Accounldnl 4 W"'e51 cra1¢ Strccf t4011-Accord SquAre ,IBERDEEN ABII 6YL ?ioli¢itsrs Thorntotts Laiv LLP Solicilot5 Whii¢h&ll Hous¢ 33 sIe INNDrr. DDI 4BJ Blk of Srotjaiid Abcfdccn Quc¢n5 Bi¥uKh ABERDEEN .8L'crctar Ai)Iiriit'ul *)}' IirilLI i>filiL FM)iirL] iifii1i¢eso1l 4 liiiie 2025 and signed on its Iby. rrusiee P¥gc 4
INDEPENDENT EXANVINER'S REPORT TO THE TRUSTEfS OF WESTHTI.I, COfvIMIJNITY r.HIJRCH.8r.i() I report on th6 accounts forth¢ year tThd¢d 31> September 2024 sel ou¢ on pAg¢$ Six 10 fifteen. Respertii'e responsibililies of fr115te5 and examlner 'rh¢ thDritys tn]$t¢os èrc rc$pon%tble for the prepttralion of rhe aceounts in atcord8nce with thc Icnns of the Chartttcs &nd frustcc Inveslmertl (Scotlandl ALÉ 2(X15 and the 111¢8 Accounts IScoil¥ndl R¢oulAlion$ 2(J06 la% &Tnended). The chatity$ tn]stee5 considcr ihti the audit rtqijircmeni of Re8ulaiioii IINIKa) 10 (c) of Ih- AClin1% Regi111<)l (li)Ls n()i pPly. Il 1.% rny %lLbIlitY to &xaniLn¢ the accounts as required un(kr Section 44(IAc) of Ihe Act and to al¢ ivllcthcr p4MiculaT malt¢rs h&Yc cornc lo my att¢nti. BA$IS of 1¢ 4MdtpeThdent exAiintr's report My LNaminalioA iYa5 carried out in accor<LqDce iyith IlcgulatiOTL I l ot ihr Lbarli&S AL¥X)Urtis IScoll&rtd) liesulalions 2006. An &NaminatlOLi inclu(ks a T¢Vi¢iV Ot the a¢u11Th8 I'¢¢ords kept b). the chatily attd a cumtydTison Of Ilir xluuiils prestyiteil Iviih thnse vtcords. Ii includes ¢fjngideraiion of any Iinusual items or éisclo$vr¢s in ihc acLY)Iinii. wkiThg pIn[lOFL f1) you tru5tttS LY)nceining any such Matte.-1'he procedurcs uiidcrtak¢n do noi provide ajl Ihe evidencc thal ivould b¢ rcquircd audit. and c¢nwuwttty I do adit opinion on the Yiew given b). the accounts. Ind¢p¢nd¢nt ¢XRiiiiNfr'$ stttment In conTre¢iion ivith my &xamiiialJon, no malter hos come to my attention .- 111 Ivhich gives me Tt&wnable tause Lts bdieve that. ilh any ma¢¢rial r¢sp¢ci. tli¢ rcqviremcThls 10 k¢tp &¢couniing reeordy io 1CordanCe slryth S¢ct¥on 44111101 ol the 2ur)5 Act and Ke8ulatson 4 of the 2(M16 EiegulaihL)llh' and itb pr¢psr¢ &iL¢)unls i¥liidi accord ivith accomting rcroid5 and to compty wryth Regul1n 8 Df ihe 20(h5 Acthttnis cgulaliong hav¢ bee.n Ni¥l.' or {2) to hICh. in my opiniDn. all¢ntiotl shId b¢ drawn w ordtr enablea proper under0rKlirkg of the x¢ounig io be reathd. 1¢ Institutr o lart"t 2iccounlanls of Scotland Bain Henry Reid Chartcrcd Accountants .1 Wc5t Lraibslone Slr¢d on-A¢coYd Square .4IJCRDEE.N Aljl l 6YI. Da*.. 4 Jime 202J Pag¢ 5
WESTHWLL CONI)qUPIJTI' CHURCH SCIO STATEMENT OFFINANC.IALACTIVITIES FOR THE YEAR KNDED 30 SEPTEMBER 2024 2024 Total 2023 Unre51ri(Ned nd5 Re#rictEI] nds nds Notcs IIYLOIllE èllYD £DowLT5 bROM Donaiitins and legacies Oih¢i tradi1i8 attiYili¥s Investment e0te 220,949 203,389 2,488 Z23A37 204237 198.402 101.365 Tolal 42&202 3J36 429 299.767 EXPENDITURE ON Ratsitt8 funds 196.645 196h45 8D,032 Chp4rilablv artivitios Cliuith costs 94,251 2A43 8.700 13,523 49.842 36,508 20,921 2872 856 96.726 3.299 8,700 13523 49.$4Z 36.8 128.167 2.099 7.560 3,223 OI&Eit tUTidiiik Suppon co8 Governance cost5 qini.sler LM)81 Rcclory o)8t8 Total 422 3J28 420.164 254.792 PILI. INCUM Transtsrs bttwttn fiinds Oth¢r r¢fognlsed gAlnsllloss¢51 Gai115 on ¥¢itiO11 of fLE¢d &Y¢ts 3 J66 181 3J74 44,975 635 J12 161 639 638,670 177 642W7 44,975 R .ONCILIATION OF fuliDS 'lolal tullds btK)u%hl Ii)Lward 54002 J,103 55,905 10.930 TOTAI. FIJNDS CARRIED FORWARD 693 472 698,752 Thr ntptC5 fortn phtl of fin11 StcentS PBEC 6
WEStHILL COMMUNITY CHURCH SCJO BAknKficE SHLL'r 30 SEPTEMBER 2024 2024 Total runds 2023 To181 rund3 Urtreslricitd Rtsiricitd runds Notes 'IXLD A5.1 Tangibtc asse 877,qlbO LURRLNI. ASSETS Debtors Cash at bank X,691 Z28 110 8,726 2J3,35S 28J27 137.078 5.245 2368OJ 8280 242.081 165,4V5 C.RF,iJrr(pRs Al15 falling duc iyithirs oTrcy¢ar 10 (72J291 172 JZ91 {109,5001 ET CURRENT ASSETS 164 [69.752 T(YfAL ASSETS LESS CURRENT LIABILITIES 1.041gn $280 1.04ry.2S2 55.905 CREDITORS Amowits fallinK duc after more th4n on¢yvar (34850111 @48¥00) NKT,4&SETS 693A72 5.2 14 UnTestricted funds Kcstricted funds 693,472 J.Z80 54.802 TOTAI. F11ND8 698,752 55.905 Thc finaTrri 51alcmcnls iycrc approTr'cd by ths Ilo&rJ of'1instees and authori5ed for i$5ue on 4 June 2025 Snd ivere signd on its behalf bs'= rus Tkr notGS li¥itTr Irtot.1hC5c tinwKial Sthtccn1s P8g¢ 7
WLSTHILL COM.MUJYITI' CHURCH SCIO NOTES TO TFtE FINANCIAL sTATEI£T8 FOR THE I'EAR ENDED 30 SEPTEMIER 2024 ACCOLNTILYC POLICIES 11gblS of preppring tbe finHnciAI statement l.hg principal accouniittg policies applied in the prepa110 of diese fin21Trcial slatemeTrls are set out below. lThe5e litieS Iizve becn ¢DnsisMiily applicd io all the s'ears presented, iinl&k% oiherwi%e ted. 'Ilie financial 5t&temcnts of lh¢ charaty. which ss a publi¢ ben¢fii ehiitv urtder FRS 102, have prepared in &cLY)rdaDce with the f.harili&% SQRP (FRS 102) 'ALLlliiinlin¥ and Rwiling h). C.liarilits." SixietrTreiii of ReL(1)nIetled PraLLiL applicable 10 chariiies preparing their cOUllts in accordanc¢ with thc finarKial Rcporfing Sland8rd appli¢&blt lo Ihc UK ond Kepublic ot Ircland IbllS 102) l¢tfcc¢ivc l January 2UIY)' I'inancial Reporting Standard 102"1'hc Pinhnciil Rcporfing andard applicabl¢ iTh the UK akd Rq)ubliL Dfr- Ireland" the Ch}[]L and InvulTtieDI (Su)Iland} Act 2005. Tlie Fif]an¢ial sthiemenis have been prepared undu th¢ hiaorical cost ¢onYenlion. Merger )IbnI1n b1 U$1 iii Ihe Piewdl'aiioii ot'tlJ¢ aÉxy)Uli as li1rted by USLJi th¢ ko(fi5h Lharity Regular. The chaiity is a SCIO and convcrted frDm unincorpor4t¢d chftrity on 4 D¢e¢mher 2023. The fii)an¢ia] stat¢m¢nts ar¢ prcs¢n¢¢d in Stttlbng (£} and are rounded to Ihc nc8rcst£l. Ai the tinie nf a1,1 the accnunti Ihe trusice5 have a teasottab]e cxp¢¢¢ation thai th¢ charil} has adequale r¢SurceS lo i)nlinui in upctrtiunul ¢xi%(eJict IOT the loreseeable futur& 'lhus thr Irust¢es c4)ntittue lo a(k>pt the going concrrn basis of arrounting ill prep"1 the &c&y)unis. All incDtn¢ Is rtcog.niscd in thc Statcmcnl of fil(1] Actiwties once the charity has entitletnertl to the futtd8. il is yotmble I[ Ihe inuine ivill be received atjd the ount ¢8n be mered reliably. The folloiving 5P¢LifiL Ptili¢lr apylie(l io ih>natlOllS snd legacit5 C.(JllrcliDn4 RIiil dTli(Sn tELX)biiiixeJ iyhen received by bdidifoftlie very. PlaDhcd giving rttcivablc uiidcr Gifi Aid 1$ only TCCOg]iscd iyhen ¢¢iya. Income T&x r¢cov¢rable Gift Aid £knn#tions is TecogDistd wh•) the related inth)mt is reeeived. Grants and Icga¢ic5 thc Vr51r> ar¢ Èccounted for as as thc vtry is nolifioj of its Iryl Wktitiement, the amount due is qllanttliabl¢ #T its ullimale receipt by ihL Vestry is probabl¢. ltsrome from tridlrbg 8ttivltÉeJ Inrom¢ tkvm ¢afé S¢S and rerfftlaj Income is r¢¢ogDised &ccru&ls b15 and is th01 net of VAT. Other lll¢ome Incomc from church 581¢% $we.ial collections and cv¢nt8, i%cddinKs wid fun¢r&15 15 Te¢o8Thised ivhen rec¢iv¢d. Expendituvè Lidbililies arc rccognT5cd as CATIllIUrC as soon [hC is a Icgal OT wnslwrtivr obltBlitiort commitling th¢ rharity to that CKp¢nditur¢. i( Is p]Y>bable thai a transfer of ecfjnoniic benefits iyill bc quIr IJL setllement and th¢ arnouni ofihe obligai1011 be measured reliablv. bxpendinir¢ is #ccibuntsxl fijr uij Itll IlLLnJMls b&%18 anil h&% bttii Ll¥ssified under h¢adings thal aggffgai¢ èll cost rcldrcd lo th¢ Ldi¢gorJ. WIILIi (X)515 Lxnnul bc diTLYlly utli.111ul lo parti¢Ltlor hcadiDg5 they ha¥e bccn tt11oced to actii'itie5 on a b&si5 COD5iStcnt with the use of rcSourc. GL'ants ld dOn)onS awe a¢¢oun*d for ivhcn paid over. or ii,hen aii'arded. if IliMI u'eale% a hiiiclinx i)hligatioii oil thc Vtstry. Grants offcrcd subjcct to conditions whith havc not b¢ mct al Ihc yc&Jr cnd aT¢ ntTrtrl as & eommitm¢nt but nol ¢rU¢d a5 ¢Ap¢nditur¢. ai¥Liiable acliYilie5 i£)rlude all costs r¢Ilg 10 Xt(vilies ii'her¢ itK Primary aitn i5 part of Ihc objcclii'¢s of thc ChuTfh, tO8cther iviih thc supwrt fD5ts and ants paid. T¥n¥ibk fixed xssÈts Tgiitible are initiAlly recntdcd at cost, and subsequcntiy 5tOtcd At lttg any &c¢umul&td dcpTccialion &nd rtnent lo55¢& rwwLldiii>n 1% pr()¥id¢d ai Ili¢ followi1 ]llU1 r¢5, in ord¢rtO IlTit¢off each &85¢1 ovu. its cslirnatcd u5cful litG. Page 8
VESTHILL COI¥IMUNrrY CHURCH SCIO NOTES TO THE FINANCL4L STATEIENTs- fDntinu¢d FOR THE YEAR EINDED 30 SEPTEMBER 2024 ACCOUNTlh'C POLICIES_ cotttirtued Tllhgible tixed Mtts Hwitablc property Large equiprneni SIIMII cquipnithit 2.5 /0 slr#i%ht line 25 $tright line Sil'A slraigh¢ line lthdividu&l tiems of equipmeni c]8 Inore than £1,000 are tapitalised at 0). Individual ttem5 ivith a ce of £I.000 oi less ate ivritten otTivh¢fi I1 assei is acouired. T#tstion The eharii}' is ex¢mpr from on its charitable aciiviti atcounti Unr¢siri¢d fiinds tÈn be used in atcordaote 'ith the charitablcobjeciives at Ihe diKTeliiin ufih¢ tsuNlcr5. RriCted tund5 con only b¢ used for pgrtiru]pr r¢strJ¢t¢d isithin the objects of tb¢ charity. ReJritlion8 8rise ivhen spfrifi¢d by donoior M'hen funds are raised forpgnicular restrtcted pUse Furthcr exploDln of thr n4tw¢ puwpp5B ol'cth liind is included in the note5 to th¢ finaD¢ial stat¢mellts. Pen%lvk ty)sit olher w)st-rdlrement benefits t¢gi%lalion has t1 intrduccd ii.hich Jnakcs it tpUlry for all cmploycrs to pmMd¢ a pens scheme for cJigibl¢ employe. A farilÉly ha5 bcrH XT up is opcraiional for all cmployecs. Tho sclicrnc ii'ith Nationnl F.mplo)'ment 'l'DJSt (NES'I j and all ellble employe enrolled ihey have an lndTI'idu. p¢rsonal srh¢me ivith another providei. Currently for Cligible cinployc¢5 exc¢pt the Reetiir. IV51h11I CATrmmiJnily ChiJrLli sc.ln illakL% & )litTl1 Juliun of5Yo of¥vaRes and thc etnploy¢¢ n)tsk"es a o]nti'ibuts"on of at le 40/u {equivaient to 5¥0 aftcr rtli¢n. For thc R¢cror, Ill¢sthill Communiry Lhurch 10 makes a contributton its a persthLl pensioii of an 8n)ount beiichnithd again51 Ilie penslon contributions made by the Scoiiish Epi5CUWdi ChuTch iii rrspNI ofiheir Llergy. CA)Iilrli iuli%)Ii% chHrged kn thc apwopriatc a¢¢ovthis in Ihc siaiement of Fknancial activitiC5. bul or liabi]ity &prAS in Ihc b&lancc shrct. Debtors I'rad¢ and other tsbtors aK r¢cogllis¢d ot tli¢ s¢ttl¢mcnt amounl after I1¢ di5Unt otTtrd. Ppay¢lltstre ai Ihe amoujit wcpaid nct of &nyfrad¢ diwillits due. Cxsh at bank and IN hxnd Cash at b3nk in hand itsclvdes ¢1h and Short tCTfft bighly liquid investments iviih a short maturity of Ihrcc mTrutb5 QT I tsotn thc dotF of *quisitIo or DrMIng of sitnilar account. C.rtdilThr% CreditnT5 arr trwgnised ivhere the charity ha5 a pr¢5¢n¢ obli8a¢ion resulting from a pasl ¢vet)t ihal ivill pJDbably [t in the lysnster of tund$ to a IhiTd party and the amount d¢ settl¢ the obl1110n £an be meaqured or &4limale41 rL'liuhly. erediiors te reci)giii%ed ai lh1[ %iYileintrJii aiiii?uni all¢[ alltswiEig for Any trad¢ di5¢0unrs du Financixl instrumeits charit), onlj has financial &ssets and li&bilili¢s of a kind ihat qualify as basic financial inarum¢nis, Basic fmanciAI InrUI17L17tS ur¢ iiiiliully Y&o811ised Al 1rn11sAclioii i•luc and.suh%cqua]tly measured at tbcirsctt1cn4 valutt. Pa8¢ 9
WESTHILL CONINITy CHURCH SCIO NnTF.S Tn THF. FINANf.IAI,.gTA TF.NIF.NT.8- tonliTrutd FOR THE YEAR EIIDED 30 SEPTEMBER2024 OTHER TRADING ACTIVITIES 21124 2013 Caf¢ $81¢$ li(Mrrt rental Other income 18&9i3 14,422 862 94.999 6.226 140 2043J7 101365 INVEmENT INCOME 2024 2023 Dcw5il inlcrcsl TRUSTKES. REMUNKRATION A>4D BENEFITS Tliw iv¢rc iio tri¢¢5, r¢Jnwicration oi" otkr b¢R¢lits ftjr the )ar ded 3U Septcmbcr 2024 for the yw ended 30 S¢pt¢inber 2023. TnJ%ie¢s CAPEn%ts There no expet]ses paid for the year endcd 30 ScptembtT 2024 nor forihe y&¥ended 30 Scptemher 2Ql3. srAFf COSTS Ttie avtrage tiionthly nuinber of nplOye&S diiTing thc y¢ai iv9.£ &s folloii'.$". 2024 2Q23 Admini$trattve Czfé siaff Pas[al staff 14 16 No received emolum¢nts in exw of60,000. EXCEPTIONAL ITEMS Tncludcd ¥vitlLiJi Ilie %iaietiitiil oftrinaicial AGti¥itiC5 air exGtpiiottal iiems totalling £311.000. During thr ycar rryiriv th¢ Klflrm( iY4LS pllid to Ihe Scottish Episcopal Lhur¢h to I-mlSe the chity's scparatlon from the or8stniwiton. In prior years a prol'ision for this il'as m¢ in dit finantiai ststejllents ivhich ivas £30,OOQ Tnure lh lh¥ fiii#lly *greed ijpi>n 4Lnd payj. COINIPARATIVES FOR THE STATEF+lENT OF FIKVICIAL ACTIYJTJES Unrestyici¢d Reslricled fllnds rotal runds INCOhIE AND NDOw.1ENTs FROM 196.162 101 J65 2.240 198.402 JOI 365 (hhu. Irading aclivitirs Tothl 297.527 2.240 EXPEIIDITURE ON Raising tiinds 80,032 50.032 ChHrktablt Activities Lllljrch running costs 127.230 1.137 128.367 Pase 10
WESTHILL COfvTMVNITY CHURCH SCIO NOTESTOTIIE fiNANCIAL STAT£h.1Cr1E-cQntrnvtd 'UR'I'HL ENDLD 311 SEYI'EMBkR 2024 COTrIPARATIVES FOR THE STATEMENf OF FINANCIAL ACTIVITIES- ¢ontinu Uiiiesiricie Resirici¢d Totsl funds GiouplJnÉDislry costs 2.099 7.5(A) 3.223 33.511 2.099 7J60 3223 Suppori w515 Governonce cosls Totil 1.137 254.792 NET INCOML 43,872 i.ioJ 44.975 CONCILIA'I'IOIY 0. thUNDS Toi81 fiinils bruughi fon%'drd 10.930 lQ.930 TOTAL FUNDS CARRIED FORWARD 1.103 55.905 TANGIBLE FIXED ASSETS riYtllre$ and fntin CThurch buildings Lomwter equipment Trfxls Transf¢r from charity 900 000 113447 IZ3 676 ,l37,12J DEPRECIATION C.hku¥e r()r s'trar Rcc]a551fiiulionltran5fcr 22JOO 22,500 237.12J 113h47 AI JO Sepiember 2024 22JOD I I.IA47 123h76 2fj9.62J NETBOOK VAI,UF. At 30 Sepiembw 2024 877 577JllO At 30 Scpicmbor 202J DEBTOILS: ANIOVF4TS FALLING DUE WITHif4 OP*K YL4R 2023 Othci dcbts)rs 90 24,273 1056 Pr¢péyinYnl% ,726 2{327 Pascll
IVFSJ'HILL COMMUiYITY CHURCH SCIO NOTES ro THE FINANC.IAL STA TEIL IENTS- eontinued FOR THE I'EAR EN'DED 30 sEvfEMUkR 21124 io. CREDITORS: ANfOUNTS FALLINC DUE IYITH1 OYE YEAR 2024 2023 Bank loaL)$ ovetdratls Dot¢ 121 Taxation &rtd social security Otlitr Lrediirprl 41.qwj IlJ7l 19.958 72 109.5(K) CREDITORS.. A lOuNT$ FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 IIAnk logng Is¢* rtoie 12) J48,590 12. LOANS An thal}%is of thc maturtty ot 108ns is given bekn.- 2024 2023 Amounts linglle within one year on dem#t)(l.. Rank loa 41.000 AThiiiinl% falling hEIivwi WKI iiv(l yL¥T¥', Bart loans- 1-2 ye5 41 Arniiiinl.% falling Iliie bLlivecn t4V(i fiv¢ years.. J3ank" loans. 2-5 ycgrs 16 AtnDunts falling du¢ in moir than IIYF yFfti5- R4iai#hle by iJi%ialinenL%'. Ilank10&115 tllOTC S YT by iD%l81 13. LEASINC AGREEMENTS Millimutn Icll5c p&iJncnts unikr non-cancellable opcrating Icascs fll]I due &s folloiys: 20Z4 2021 W¥lhiD yrai Bthiveen cne and fiv¥ ycaTS ioffjji 6,642 3,52d 1.260 J7 Pag¢12
IVFsfHILL CO.MMUNII'Y CHURCH SCIO NOTES TO THE FINANCIAL STATENIE14TS- fontinued FOR THE YEAR ENDED 30 SEPTEfvIBER 2024 MOIIEMENT IN FIIND5 N¢t movTrJneni iii funds Tr8Th8fcr8 bettveen funds At IIIU123 30L9124 Unr151rirt¢d fund5 General lund Designared asset fund 54W2 158.538 d80,141 {7J671 7Jl59 205,473 4&9.PJ9 54,8D2 6380578 (81 693.472 Rostritted fullds Foodbank Wellhcin¥ (c filnd Asyluin scckcrs 1.103 IA07 2.770 2.510 2.770 TOTAL FUNDS 55905 64247 69&752 Net movemenl itt fund5. inuludcd in th¢ ak¥y¢ are 2$ follDMS- RLAI)urLI &xpcndcd TrnJi¥feirei4 rrotn rhaiity Movcmcnt rcwurecs Unres(ri¢ted funds Cjciieral fund D¢$ tund 426.21b2 (372.939) 49$) J05.275 158J38 416,2D2 1422.836) 635.312 63&678 Restrl£tÈd FObanK Weilbeittg c4rfe fuad Asylum s¢¢k¢r5 (2J72) 1,391 2,770 1.4D7 2,770 48 (&56) .328 yL169 TOTAL FUIYDS 429.538 214} 639,473 642347 coparAtIve5 for Thovement in fulld5 Net ovctncnt in funds Ai 3019123 Ill22 Unttslritted funds CL'nLral luiid 10.910 43.872 54.802 Re5trictEd fubds Fuothjank 1.103 TOTAL FUNDS 10.930 44.975 P¢ 13
WESTHILL COhlMUNITY CHURCH SCIO O'l'bs I'O IHE FINANLIAL STAT£hIENTS- FOR THE YEAR ENDED JO SEPTEhfBER 2024 MOIIEMEf4T IN FUNDS- colltlnued Comparatiyc ELCI ryKbYcmcnt in fid8 inGludcd in th¢ abovo orc 8$ follows: Incoming ROlITCaS cxpcnded Movernenl in funds Unrestrlcled thnds fjen¢ral fund 297.527 {253.655) 43.872 Restrieted fvnds 2.240 (1.13 i.In.I TOTAL FUNDS 254.792 44,975 A Lurtelll y[ 12 Iiioiitli aiid priot )'ear 12 moiiih% Lumhilled po5iiion 1% folloivs.. N¢1 movcmcnt Trtfe b¢ti¥een Al IIIOll2 30N124 Unr¢strirted funds GenerLiI fiind [k5118t¢ a$srl fund 10,930 2(Y2.411J 480.140 {7,8671 2LIS.473 4¥8 P)9 10.930 682,550 {Bl 693.472 RtrICted funtls Fv(xlbaTik Wttllbcing (fc rtd As}'lum sttkcrs 2.51Q 2,7711 8) 2.510 2,770 'I'OI'AL Tr'UNDS 687,822 69 A current year 12 nK>nths and piioi Ye 12 monihs eonlbincd net movemeni in funds. in¢lud¢d in th¢ aboir are fnllDI¥s'. 1COMIng Te50urce5 Kcsourr exp¢nd¢d 'Ira0Sfe from chariLy Mov¢mcnt sn futlds Unreslri¢ted funds Gcncral tund D¢inated asset futMI 723,729 (62&594) 105,275 530,037 20I4IO 480 140 723.729 1676.4911 63iJ12 681)50 Re5tritted funds 4.728 {3.(AW) 2.ilQ 2.770 s) Wellb¥iii¥ LkJf¥ funil As)'lutn scckcT5 2.770 848 8561 5,576 4.fj65 4.161 TOTAL FUNDS 729,3Tr5 6%0.956) 63Y q73 687 822 Restritted fullds koodbank fiJiid- Ihis fund is lo be used to piovid¢ a foodbonk lo ibe kncai CDinmuiiity W¢llbcing cafe fiJnd- Ihi4 fun(1 14 iJ%¢d lu njri c&•fe %e%%ii>n% i)ronx)ie i%¢llb¢ii Asylum kCTS supwrf fiJnd- tliis fund i5 uscd to suPrt 05)'Ium 5rrkv5 in the lo(*l community Pagc 14
WE57HJLLCOm7UNIH, CHURCH SCIO OTE8 TO TIIE FINANC.IAL STATEMENTS- c•ntinved FORYHE YLAR LNDED 30 sLpfEhlBER 2024 14. MOVEMENT IN FUNDS_ tonllnu¢d Unrutricted fund5 De5ignaied assffl fisnd - this fimd represents the n¢t knok Yalu¢ of the Church tISdi[1g artd associated equipmcni of rh¢ &wciated hJdJJ. Faili Ye &1 aniouiii is Iran8f¢rrcd or froiii ihe repr¢5¢nliiJg th¢ mov¢tnEnt ITr th¢ n¥1 >Ok valtse of iartxiblc tixcd ets and loan illthc ycar. 15. RELATF.D PARTYDISC.LOSURES TN5tcc& math doiiatioTrs to the chFrity of £27,780 (2023.. £17.650). 16. IFI.TIPAATF. C.ONTROI.I.INC. PARTY Weslhill Conimunity" Church SCIO iv8s undEi th¢ control Df the diiring the Cent and rKrioil ywdr. P¢ 15
WLSTHILL COMI¥IUliITY CHURCH SCIO DETAILEDSTATEMENT OF FINANC.IAL ACTIVITIES FOR THE YEAR ENDED JO sEPTEIBER 2024 2W24 2Q23 INCOfJK AIID EIYDOWMEN'rs DinAtltstr]s leg#¢les JA5,828 36,536 3.168 67,671 34 101.516 3d,235 8R5 61,676 90 Income thx recoi'ered Loose plaie colleclions Donaiion5 l.unds tromgroup5 223.437 198.402 Other Ctivitie8 CÈfe ggles R(J(5m r¢nlHI Oihcr ItOrn¢ 188.953 14.422 862 94.999 6,226 140 2042J7 101.365 Inv&tmtnt income Dcposit account intcw¢sl Totl imcoming re50urce5 299.767 EXPENDrrLIRE Othrr iT#d1 atliviti¢s Wag Social security P¢n%ion Ca(c non food il(¥n5 57th75 28,211 1,604 1,437 1,900 Cal¢ c&leriri¥ %upplie% Icinporary FlalYsalRry cos15 71.137 55&14 26.161 20.689 194645 80,032 C.hiritHhlE adivitiE5 WJSES Srial seturiiy 22,960 1436 Ratc5 InsuraCe 10.999 987 173 2.758 800 105,000 24J74 Telcphonc Ls¢ of foriliti Rent i&ZgTS &944 9,277 7,860 13.672 136 133,137 1,776 3.617 9.17 3.952 Maintcnllncc Quoia C.l¢diiin¥ Altar expcnsc5 Cai'ried foniard 12S,333 This dDcs nr)i fom ptstofihc StatOry finunGiAI stfttelln Page 16
IVESTHILL COMI MUNITY CHURCH SCIO DETAILED STATEMIN'T OTr DINANCIAL ACTIVITIES FOR THF. I'F.AR F,NDF,Tr.4lb SF.PTF,NVIIF.R 2024 2024 2013 e.hArit&hle grtii'itir5 BTought loni'ard Ttainittg l.EuLl¢rthip 133.137 720 200 1.448 128,333 781 34 145 Youth R(>Ar Ev&ngLlism l-loliday bible club 76 72 500 loo 856 22.gJO 27y)7 PdxlibTAI CMTe Depreciation Df ian8iblc FLxcd assets Bank iniercsi Oulsiik giving 196,481 13¥,026 IVa8C5 SL)cial &u(liY PEn%iaits P051agc and 5La140llCry ptCOpler costs 7,937 91 2.949 3,126 259 13.196 J.223 ce Excep1](Ml ileills (30.000) G(bverDanie costs Aeeountsncy And le7 fees 49W2 3J.511 Toial tesources eX[d¢d 426.164 Yet income 3 J74 44.975 Thi5 pogr d0¢5 llQt torjll w¢of the stthrtory firnG1 statements Pllge 17