Scottish CharityNo. SC051412 Denny Baptist Church SCIO Trustees, Report and Financial Statements Year ended 28 February 202J l+P Innes & Partners Chartered Cert(fted Acc(uitants
Denny Baptist Church SCIO Contents of the FlnAneiAI Statementsfor iheyear ended28 February 202J Rq)ort of th¢ Tru8te Ststem¢nt of Financial Activilicj Balance Sheet Nvtcs to the Financial Ststements 7-14
Denny Baptist Church SCIO Report of the Trusteesfor iheyear ended 28 Febn4ary 202J Th¢ TnLSt¢es Are plus to preKnt theiT rq)ort togetherwith the financial statement5 of th¢ church forthe year ended 28 FebNary 2025. St*tss of ¢haiity and governlng document Denny Baptist Church SCIO (SC051412) is cstablish¢d by Constitution and affiliat to the Baptist Union of Scotl&nd. It is rcgistered with OSCR as a SCIO (Scottish Charitsble tncoq>ordted Organisationl. Olll¢e be•r¢r8 and trustee8 The Church is congr¢ghtlODal in policy and ils day to day running is undertaken by th¢ D¢4wns who. office bearers in teim5 of its con&titutlOD and for thc purposc of chariry law, arc it5 trnstce5. New Intstees ar¢ nominated for appointment to this office under the tern]s of the cburch's constitutio Leadership T¢am rn¢mbers ¢an 8¢ryc foi up to 2 t¢Tms of 3 year5, b¢fLire tukin% ai 1¢8St & l y¢&r break. Prior to their appK)intmcnt, new tnjsttts would be iliVe members of the church who would hav¢ %rved th¢ church for some time in various ry)1¢s lwd b¢ familiar with thr LhurLh's valurs. its aim$ and obJIlve¥ w¢ll its day tL) day op¢rdtions. Trnstett vAthln the year were fol]ow3'. These illdividudls buld tstle tu prop¢ty and land Owned by the church along with.. (GeneralDtrecior, Bapiui Unlon ofScoil(md) ((.anvenor, Bap1¢ Union ofscoilan Chgrlt)Ibl¢ obJe¢dv The chaTitable objectives of the church are the advgncement of the Christian faith primarily in Denny 2nd the 8urroundiDg area and al80 throughout Scotland and tbe rest of the world by all meAns ¢onsistent with the teAebiftgs of ihe Christidn Bible including worship, ministy. n)ission. prayer, witD¢SS, education, community service and the support of agencies and inth'viduals and other cbaritAble or8anis&tions involved in Chn'8ti8n migsionary work and the Teliefofpoverty or other social nttds. Achlevemellts and perforJDAnce Toddl¢r Club h&8 ¢onlinued to thrive, growing steadily and providing 8 wami, welcoming space for young children ond their families. Feeding Falnilies Thursdays remain4 a vital part of our community outreAch. Over the past year, we supported more than 100 unique visitors, re8ularly feeding 40-60 pe4)ple each week during tenn time. Several community events t(yok placc during the year, includin8 a quiz night and an African meaL helping to str¢ngth¢n lo¢ol conft¢¢tions. Pastoral carc has maID¢d c4)nsistent. with ongoing suppott PTovided to mernbeTS of thc congrcwdtion 88 nethd. Monthly prayer gatherings (Momenfyn7) have continued. alongside weekly Tuesday prayer meetings held al varying times to encourage broader participation. tn November 2024, we dedicated an enti month to prayer. Our relationship with the local high sch1 has remained active, continuing to build valuable connections with Sdents aDd staff. Regular food dollatio8 hav¢ b¢¢n mad¢ tr> the lo¢a] food b8nK Roots. 8upwrting those in n¢¢d in ow wider community. Page
Denny Baptist Church SCIO Report of tbe Tnjsleesfor iheyear ended 28 Febn4ary 2025 Achlevements and perforniance (eon¢'d) Wc were encouraged by th¢ strong attendance at our Christmas servic, which brou8ht together regular membe75 and newcomers alike. The church websit¢ ¢ontAnue8 to be a well-used and helpful re8OUTce for inforniation 8ttd COnttion. Our safeguardittg policy has bc£n reviewed 2nd updated regularly to ensure we maintain the hig1 standards of care and protection. The outreach 8ervirK, laun¢bed as a monthly eyellt in October 2023, is now nJm)ing weekly. We're se¢ing new people attending and getting involvcd as a rcsult, Murch 2024. we celebrated 6 believers, baptisms In September 2024. 5 J)ew member8 were welcomed into churcb fellowthip. Regular attendance al our services has lrtcre&ged, with more familie4 teenagers, and children joining . Many have become actively involved in serving and coutributiri8 to the life of thE cbur¢h. F1thAnCl revlew The Financial Ststements for the year Are set out on pages 5 to 14. The Statemettt of financial Aciivilies OD page 5 reflecis a decrease in fidS ot £3.425 (2024: increase ot'£l.797). Tlu's. when added to the funds brougbt fonvard of £355,37¥ gives unrestricted fvnds carried forward of £351.953 (2024.. £355,378). The total crIed forward are £351,953 (2024.. £355,378). ReJerYe¥ Ltis tbe policy of thechurchto maintAinunre5trIct ndS at a level that equate5 to approximately three months of UT]re8tTiCted exp¢nditure. This allows 8Utli¢iEttt funds to enable the ongoing work ol. the church to be mtintained. As shown on page 6, the unregtricled General Fund at 28 February 2025 amounted to £351,953 [2024.. £355,378) wbicb met with rhe policy. AdnthihtrAdon Detalll Princi al Ind T¢ 14ttred olllee TruJtees' responslblltdei ID rela¢lon to the tlnaDcl4] BtAtements The ¢t)arity tNstees are rewnsibl¢ for preparing 8 tNsi¢es' annual report and finLn¢iAI statsments in cordance with applicable law and United Kingdom AontIng Standards (United Kingdom Genernlly Accept1 Accounting Practice). The18w 3ppIlble to charities in ScotlBnd requires the cbarity twst¢es to prepare fin¥nci#i stsl¢ments for each year which show a tru¢ and fair VI of the state of affairs of the chtwity and of the incomin8 resour¢e$ and application of resouTce8, of the charity for that period. In preparing the finartcial ststements, the trustees are sel¢¢l suifable accounting policies and then apply them consist¢ntly* observe th¢ m¢tboJ aljd pIinciple5 ill the applicable Charities SORP; make judgements and estimates thal are reasonable and prudent, state whether applicable accounting standar(ts and statements of recommeDded pr8cti¢e have been followed, subJt to any departures disclosed and explained ID the financial st2tements,' prepare the financial statements on the going concern b&sis unless it is inappropriate to pr¢sume that the charity will continue in operational &xistettce. Page 2
Denny Baptist Church SCIO Report ofthe Trusteesfor iheyeor Éthled 28 Febrnary 2025 Trustees, respoDsibi]ities th relAtlon lo the Ilnantlal statements (eoot'd) The trnstees are responsible for keepittgproper accounting records which th'sclose with r¢4sonable uraCY at Rny time the financial position of the charity to en&ble them to ensure that the financial &tstemfflts c(Jmply with thc Cheritie% and TTUStee tnv¢stm¢nt (Scotland) Act 2005 and the Cbarities Accounts (Scotland) Regula¢ion4 2006 (as amended). They are also responsible for safeguarding the assets of the charity and henee for tsking reasonable 8tep$ for the prevention and detection of fraud and other irregularities. Legislation in the United Kingdom governing tbe prep4rgtion and dissemination of fman¢ial statements may differ from legislation in other jurisdictions. Approv¢d by thc Trustees on .... .... .A>..'7 ).... 2025 and signcd on their bd)alf by.. Page 3
Denn Report of the Independent Examiller to the Tru$lee8for theyéar eled 28 February 2025 tist Church SCIO I repurt on the ac¢ounts of the chuKh for the year ended 28 FebThwy 2025 which are s¢t out on 5 to 14. Respe¢dve wponslbilities of Trnstees and litier The Clwity's TTUStees reSible for th¢ preparation of thc accounts in COrdAn¢e with the tern of the Clwities alld Trustee Investmcnl (S¢odand) Act 2005 and the Cbwili¢8 Accounts (Scotland) RelatIOnS 2006 (as amended). Th¢ Chatity'5 Trustees consider that the audit requirement of Regulation 10(1) (a) to (¢) of th¢ Accounts R¢gulatiO]L8 does not apply. It is my responsibility to examin¢ th¢ Bccount5 as requir1 under section 44(1) (c) of the Ath and to slaic wh¢th¢r particular matters hav¢ comc to my attcntion. Bgs19 of Independent examln¢r's st•lement My uamination 18 carried out in accordance with R¢guiatiot) I l of the ChAritie8 Accounts (Swtland) Regulations 2006. An examinaiion includes a revicw of the %counting record8 kept by the charity and a ompari8on of the accounts Present with tho8¢ ords. 11 kn include8 consid¢rntion of llny UAU8Ua] itcm5 or disclosures in the accounts and seeks explanations from the Intytee8 conccming any such mall¢rs. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the Yiew Ven in the accounls. Independent Examlner's Statement In the course of my examination, no matter ha8 C(xn¢ to my attention l. which 8ives me re&8Dnable use to believe that in any m8*rial re8PeCt the requirements: to keep accountmg rewrds in accordance witb sedion 4411) (a) of the 2005 Act and Regul&tion 4 of the 2006 A¢¢oullt5 Ke8ulats"008 (as arnended) and to prepare accounts which a¢cord with the accounting records and comply with ReatIOn 8 of the 2006 Accoun18 Re8ul&lions (as amended) have not been met, or 2. 10 which, in my opillion, Attention should be drnwn in onler lo enable a proper undetStanding of the counts to be reh¢d. chart¢r Certified AcCoUntts Innes & Parffj Limited Inne8 House 18 Shairps Business Park Houstoun Rd Livingston EH54 5FD . 2025 Pagc 4 |+P Innes & Partners CharrEred CÈrtlfied Accountant5
Denn tist Church SCIO Statement of Financial Activitiesfor the year ended 28 February 2025 Totsl Note Unrestricted Fumls Unrestricted 2025 2024 Incon Donations and148¢ies Charitable Actsvities InvegtnKnts Other 73,238 50 73238 50 81,885 1,497 81,885 1.497 1,579 1,579 84JO7 8£307 927 927 Totsl Iwon 84.309 84,309 ExpeThllture Raising Funds Charitable Activities 166 87.566 166 S766 87,732 359 81153 359 82,153 82,512 Tothi ExpeNlllure 87.7J2 81512 Net I[Mu(e411ture) (3,425) (3825) 1.797 1.797 TrerS belween futu16 14 Net M0vent in FuDds (3,425 (3,425) 1.797 1,7 Reo)nelUation of Funds Yotsl FU Brought Forward Tot*1 Fumls Carrled Fonvard 355,378 355.378 353.581 353.58] 14 351,953 351,953 355.378 355,378 UnrestriLtttl Funds 3Jl,953 351,953 355.378 355,378 Tolal Charlty FundB 14 351,953 351,953 355.378 355,378 The nofrs on pages 7 to 14 form PArt of tlwe ACllnts. Page 5
Denn Ba tist Church SCIO Bydlance Sheet as ai 28 FbYuary 2025 Total Funds 2025 Total Funds 2D24 Nole Unrestrl¢t¢d Fllnds Fixed Assets Tangible assets Total Flxed Assets 65.0 65,000 6&000 65,000 65,1100 65.000 Current Assets Investments r)ei)tors Cash at Bank and in Hand 208,915 10,509 70.359 208,915 10,509 70.i59 289,783 199,5QO 1,528 91.846 Tot1 Curren¢ Assets 289.783 292,874 Llabllltl Creditors failing due within on¢ year Ne¢ Current As$*tsl(Lknbllltles} 12 2.830 2.830 286.953 2.496 28fj953 290,378 Totsl knets less Currcnt Llabllitlu 351,953 351,953 355.)78 IYe¢ A&9ets ij 351,953 351,953 355,378 The Funds of the ChArlty UnTestricted Funds 351.953 351,953 355,J78 Totsl Ch•rlty FndS 14 351.953 351,953 355,i78 The notes on pa8¢5 7 to 14 fomi pArt of these acco The accounts w¢rr approved by the tnJ51ee5 On .. 2025 and signed on their behalf by: Page 6
Denny Baptist Church SCIO Notes to the FAnanclAI Statement$for the year ended 28 February 2025 l. A(eounting pdlcles BaslJ ofpréparttrlmi of¥olng concern The financial statements have been prepared in accordance with A¢coun¢in8 and Reporting by Charities.. Stgltement of Recommended Pra¢ti¢e applicable to charities preparing their #¢¢ounts in accordance with tbe Financial Reporting Standard applicablc in the UK and R¢public of Ircland issued in October 2019, the Financial Reportin8 Standard applicable in the UniteA Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006. the Charities Trnstee lllvestment {Scotland) Act 2005 And the Chsritie8 Acu16 (Scot]and) ReglatIonS 2(XJ6 (as amended) and UK GeneT8lly Accepted Accounting PtICe. The a¢¢ounts bave b¢en prepared urtdcr the historical cost convention with items recognised at cost or transaction valu¢ unle55 otherwise stated in the relevont note to these accolt8. The accounts are prepared on a 8Oill8 Concem basis &% the TTU8tees consider th&tthere are no material uncertainties about the ChuTch'8 ability to continue &8 a going c0ft. The fillancial 5taiernents are presented in ster]in8 which is the fimctional curroncy of the charity 2nd rounded to th¢ nOt £1. The Chlty ha5 iakcn advantage ofthe provi5ion5 in tho SORP for chaTitie5 applyins FRS102 Updat¢ Bull¢tin l publish¢d on 2 F¢bruary 2016 and does not pr¢pare & St•t¢m¢nt of C&sh Flows. The ChaTity tne<t8 the d¢f1t]0 of a public benefit ¢J)tity under FRS 102. 4Yl$ offlNaxdolsfd¢ements Thc financia] stalements havc bccn prepared on an accruals basiy. Fund accounrfmg Funds are clwified as ¢ithw restrict fimds or UT]restricteA4 funds. defllKd u5 follo. Unreslriciedfvnkn arc cxpcndablc at the th'scretion of th¢ tJu$t¢¢s in furtherance of th¢ obj¢cts of the charity. If ptsrts of thc unre$tTiCt¢d fidS ar¢ ¢arn)arked al th¢ discretion of the tnLStees for a particular putpos¢, they are d¢$i8nat¢d as a s¢pardte fiuMI. This designation h&$ an administrotive purpose only and does noi legally r¢strict the tllLStee8' diBcretion to apply the fithd. Rutri¢¢edfynds are fimd3 subj¢Lt to spccific rcquircmenls as to their usc which may be declarcd by thc donor or with their authority or ¢rcat¢d through legal processes, but still within the wider objects of the cbarity. IR¢Qm¢ r¢¢ognlrfon All incoming resources ar¢ includd in the Statement of Fin(1] Activities (SOFA) when the charity is Ic8ally entitled to the income after any perfomian¢r wllditions bav¢ bKn m¢t. thc amount bc m¢a5ur¢d tcliably and it is probable that the income wtll b¢ rtIv¢d. For donationB to be recognisoj th¢ charity will have been notified of the amounts and the settlen)t date in writing. IE ther¢ are ¢ondiiions attached to the donation and this rcquircs a lev¢1 of p¢rforniAn¢e beforc ¢ntitlun¢nt bc obtaincd then illcome is d¢fcrred until thos¢ GQlldition5 ar¢ fvlly m¢t or the fulfilment of thosc Gondilion3 is within Ihc control of th¢ ¢harily and it is probable tha¢ they will be fulfille No arnounl 18 included in the financial statements for volunteer tim¢ in lin¢ with the SORP. For legacie8. entitlement is the earlier of th¢ chltY being notifi¢d of an impending distributs'on or the legacy being reIved. At this point incomc 15 recogn15¢d. On (asion lega¢i¢s will be notified lo Ihe charity how¢ver it 15 not P055ible to measure the atnount expected to be distributed. On these casIOns, rhe legacy is treated as a contingent asset and disclosed. Income from trading activities iticludes income ¢arn¢d from fiwdraising events and trading activiti&s to raise fimds for the chTty. Income is received in exchange for $llpplying and SetviC in Order to raise fimds nd is Tecognised when entitlcmcnt has occurTed. Page 7
Denny Baptist Church SCIO Notes to the Financlal Statementsfor the year endéd 28 February 2025 Itrae¢<hIObIl Interest on fimds held OD dep051t is included when receivable 2nd the arnount eAn be meVrAl reliably by Ibe charity. thts is normally upon notification of the intwest paid or p&yablc by the bauk. Erpendltmre reeogAid4 Liabilities are recognised as expenditure Ls soon Ls there is a legal or constrn¢tive obligation committing the ch8rity lo thai expenditu. it is probable that settlematt will be required and the amount of the obligation can be MusUr reliably. All expendire is acwunt¢d for on an ACM1$ basis. Déblors aAd cpedltors receIvt7ble/yQh1e wlihlft (Meyear Debtors and creditors with no stated interest rdle and receivable or payable within one yeAr are recoTded at trAnsaction price. Any losses l$illg from impairnjent are reCOls¢d in expendiNre. Cha171ableAdiwirtits Thc cxpenditure on ChItable activities includes 8rAtsts made, governance costs and Support cost8 as shown in the noteg. DonAtdservicu 17ndf#¢illiies DonBted prof¢ssional wvices and donated facilities are reco8nised ag income when the charity ha& control over the ilem, any conditions a8socialed with the donated ilem have been met. the rCIpl of economic benefit frorn the use by the ¢hariry of tbe itsm is probable and that economic bonefit can be meosur¢d reliably. Itt Accordance with tbe Charities SORP IFRS102) the S?[l volunteer tinw of con8re8iltion member5 i¥ not recolSed. Tllnstbl* FL¥edAsstts andDepreCrfoft All tangible fixed assels Costing ill excess of £2.500 having a value to the charity greAter than one yeor. other than those acquired foT A specific purposs are copitalig¢d. D¢pre¢iation is provided on a strnight-line basi8 to write-off the ¢ost or initial valuo, IIBS reBidual v8lue. of tsngible fixcd Assets over thcir estimatcd usgfill live follow8: Fixtur¢$. fitting8 ond equipment 21V/o Straight lin¢ Current asset inve8trnenls &re short tern) highly liquid investmcnls and arc held at fair valu& These include cBsh on deposit and cuh equiY&lents with a maturity of tnorc than 3 month& Cq3h t7ndin ht7nd CLb at bank and in hulld in¢lud¢J Short t¢rni bighly liquid bBnk accounts with & shOrtmatIty of three rnonthg or less. FintTncidlinJtr¥ments Financial instrum¢nts &re recognised in the charity's balarKe sheet wben it be¢omes pw to the ¢ontractu provisions of the instrument. BaJicfinancial asJels, which in¢lud¢ d¢btors aftd bank balaTAGe5, are initially measured at transaction price including transaction ¢osts and ar¢ $ubs¢qucntly carricd at nortISed cost ]ng the effecliye interest method unless the atTan8ement constitute5 a financing trdnsaction. where the transaction is measured at the present value of th¢ future re¢¢ipts dis¢owit¢d ata market valu¢rat¢ of inlerest. Financial assets ¢lassifi¢d as re¢eivabl¢ within one year are not am0rtLs. BfUE¢ financial liabilifies, which include creditors. a iniiially rxoglli5 at $#¢110 prir¢ un1¢5s the arrangcmcnt constitutcs i fman¢ing tlailtIO1l, wbeir the debt illstsLUii¥lit is iiieaswra al tlir ylrsdil valu¥ vr fijture payrnents discount¢d at a market rate of interest. Financial liabilities cl&ssified &$ payable within one year are not amortise Page 8
Denn Notes to Ihe Financial Statement8foT theyear ended 28 Febnlary 2025 tist Church SCIO Penslons The charity operates a defined contribution scheme. The amouttt charged to the Statement of Financial Artivities in respect of pension Costs is the contributions payable in the year. 2. Relatsd Party Tr*nsacdons Alld TrnsteeB' Expettsei Remunerndon No TSteeS received remllneratioD for theirp)sition as Tn duTifLg the year {2024: nil). tring the year a totsl of £1 1.785 (2024.. £8.480) was doDated without restriction to the COD8regation by the trustecs. P28e 9
Denn tist Church SCIO otes to the Financial Statementsfor theyear ended 28 February 2025 3. DOall05 and Legacies Total Funds Unrestrlcted 2025 Funds Tolal Funds 2024 Unrestrlcted Funds Offerings Tax recov¢red on gift aid giving Donations 34,145 12.523 26,570 34,145 12J23 26,570 51.388 13.041 17.456 51,388 13.041 17.456 81.885 73,238 73.238 81.885 4. Charitsble Actfvl¢l¢s Total Funds UttreJtrl¢ted 2025 Funds Total FuThd$ 2024 Unr¢$lricted Funds Hall hire 50 50 ,497 1.497 1.497 1.497 50 50 S, Investrnents Tolal Funds Unrejtrlcled 2025 Funds Total Fundj 2024 Unrestricted Funds Bank interest 9,440 9,440 9,440 6. Oiher Tot81 Fund8 Unrestrlcted 2025 Funds Totsl Funds 2024 Unrestricted Fund Oiher income 1,579 1,579 927 927 1,579 lJ79 927 927 Page 10
Denn tist Church SCIO Noteb tu the Fillxneiyl statements.fjor rhe year ended 28 Febn4ary 2025 7. AD4lysls of Expendlture Total Funds Unrestrlcted 202$ Funds Total Fulld 2024 Unrestrleted FuNd$ Raising Fund$ Inv¢stment martagement foe 166 359 359 166 166 J59 Lh8ritible Expeadlture CJf0s5 $alaries- (Note 81 Pulpit supply Maintenan¢¢ Heot. light and wat¢r Manse rental costs Insurance and sub5CriPtions Telephone, stationery and print1118 Caterin8 and cle8ning Grants Qnd donations- INol¢ 151 IT and website developrnent Chur¢h 8roupJ OUt¢h Prof¢ssionY41 fees Ind¢ndent rxamillaiion SLtrJdry expense New mini51er reaJIocS0n COSL8 Trainlng costs 35,982 1.-530 8.943 6.386 8.450 3,656 909 5,972 8,941 38 3&982 lJ30 8.94J 6J86 8,450 3.656 909 5972 941 31,977 1.986 13.907 4.613 8.450 3.173 853 4,547 6,OfA 158 213 1,9S7 473 2,100 1,105 31.977 1,986 13,907 4.613 8.450 3,173 853 4,547 6,064 158 213 1.957 473 2,100 1.105 1,207 581 2.208 969 1,794 la07 581 Z308 969 1,794 377 577 87,566 87.566 82.153 82,153 TotAI 87.732 87,7J2 82,512 82,512 Support costs have not bttn separately identified the ¢ruslee8 ¢onsid¢r th&¢ th¢re 1$ only one charitable tIVity. Th¢r¢fore support costs relate wholty to that activity and have noi been separately identified. & An4lysbs ofstgff Cts Total 2025 Total 2024 Salaries and wa8es PEttsiori ¢o$t$ 34,145 1,837 30,140 1,837 3S,982 31,977 Totsl 2025 Number Totsl 2024 Number P4Stora] / Ministy Administration and 5UPPOrt No emplcyee hBd ernployee benefits in excess of £60,00012024.' nill. Pagell
Denn Notes to Ihe binaneial Statementsfor iheyear ended 28 February 2025 tist Church SCIO 9. Tlnglble Flxed Assets Church Building Tot#1 Cost I V*luatio As at l March 2024 65,000 65,000 As ot 28 Febru4ry 2025 6&000 65,IMIO Depreeigtion As at l March 2024 Charge for th¢ year As 9¢ 28 Febru4ry 202S Net Book Value As at 29 February 2024 65.000 65,000 As a¢ 28 February 2025 65,000 65.000 Tanglble Flxed Assets Church Bullding Total Lost I Vgluatlon As at l March 2023 Disposals A$ at 28 FebruAry 2024 65,0(K) 65,000 65,000 65.000 Depreelitlon As ai l March 2U23 Ag A¢ 28 February 2024 Iyet Book Value As at 28 Fcbruary 2023 65,0 65.000 As #t 28 Febrn#ry 2024 65,0 65,000 10. Cunent #sset Investmeots Total 2025 Total 2024 Short lem deposits 208,915 199,641 208,915 199,641 Short terni dep)sits have an original maturity nf 12 mnnth.4 and an Average inleTe8t rAte nf 4.Nn¥o of 2% February 2025. Page 12
Denn Notes to the Financial Statementsfor iheyear ended 28 February 2025 tist Church SCIO 11. ADalysl$ of Debtors Total Fundj Unrestricted 2025 Fund3 Tolal Funds 2024 Unrestricted Funds Oth¢r d¢btors 10,509 10509 1,528 1.528 10,509 lo09 1,528 1,528 12. Analysis of current labilities And long term eredilors TotAI Funds Unrestricted 2025 Funds Total Funds 2024 Ullre8trlcted Funds Due within l year Taxation and S¢)cial Security Other Creditors 16 2,480 16 2,480 2.830 2,830 2.830 2.830 2.496 2,496 13. Analysts of Net Atset8 Among Fundg Total Funds UnreJtrlc¢ed 2025 undy Total Fundj 2U24 Unreytricted Funds Fixed Assets CutTent Asset5 Cuffeni Liabilities 65,000 289,783 (2.830) 65,000 289.783 (2WO) 65,000 292.874 (2,496) 65,000 292.874 (2.496) 331,953 351,953 355,378 355,378 14. Movemenl ID Funds A3at 01.03.2024 Ineoming Resources Outgoing Resourees ¥at 28.022025 Unrestri¢ted FuDd$ General Fixed Assets 290,378 65,000 84.307 {87,732) 286953 65,(M)O 355J78 84J07 {87,732) 351,953 Total Fumds 355J78 84J07 (87,732) 351.953 Page 13
Denn tist Church SCIO Notes to the Tr'inanci&l 5ta(¢men¢$fvr ihe year ended 28 February 2025 14. Movement in Funds (¢on¢'d) Asat Incoming Ibl.03.2023 Resources Outgoing Resources Asat 2&02.2024 Unrestricted Funds Genern] Fixed A55ets 288,581 65,000 353.581 84,309 (82.512) 290.378 65,000 355.378 84,309 (82.512) Total Funds 353,581 84,309 (82,512) 355,378 Fund Purposes: Unrestrleted Funds: The Generdl Fund encompasses all income and expenditure relating to the primary focus activities of the harity. other than those for which fundin8 is resiricted. The Fixed Assets Fund represents the net book value of the church's fixed asseis less loans. 15. Donatlons *nd glfts TotAI 2025 Totgl 2024 Indlvldllals 1.165 954 Smb-lolal 1.165 954 In8tltutlon$ BUS BMS Mission CAP csw Compassion Tearfund Acis 435 Magnitude Roots ASN S¢ripture Union Scotland Th¢ Message Trust Donations < £100 2.226 I,BOO 900 900 100 2.016 ,500 550 550 264 500 400 300 300 350 50 Sub-foial 7.776 5.110 Total donations and gifts 8,941 6,064 Page 14