Scottish Charity No. SC051505
## **Castlemilk Community Church**
Trustees’ Report and Financial Statements For the year ended 31 March 2025
Castlemilk Community Church
**Contents of the Financial Statements** for the year ended 31 March 2025
||Page|
|---|---|
|Report of the Trustees|1 - 2|
|Report of the Independent Examiner|3|
|Receipts and Payments Account|4|
|Statement of Balances|5|
|Notes to the Financial Statements|6 – 7|
Castlemilk Community Church
**Report of the Trustees** for the year ended 31 March 2025
The Trustees are pleased to present their report together with the financial statements of the Church for the year ended 31 March 2025.
## **Status of Charity and governing document**
Castlemilk Community Church (‘the Church’) was registered as a SCIO on 17 January 2022 under charity number SC051505. The church was originally founded in 1977 and was registered as an unincorporated charity with OSCR under charity number SC020096. A transfer of the assets of the Church into the new regulatory structure took place during 2022. The Church is governed by its Constitution.
## **Principal address**
150 Ardencraig Road Glasgow G45 0JG
## **Aims and affiliation**
The Church’s Mission Statement states:
‘Castlemilk Community Church seeks to be a fellowship of worshipping people who aim to serve the local community and to share the good news of Jesus’ love’.
The objects of the Church as quoted from its Constitution are as follows:
- The advancement of the Christian faith, primarily in Castlemilk and in the neighbouring parts of Glasgow, and also throughout Scotland and the rest of the world, by all means consistent with the Christian Bible – including worship, ministry, mission, witness, prayer, fellowship, networking, education, community service and the provision of activities and facilities for the community, including the support of individuals and other charitable organisations and agencies involved in any of these; and
- The prevention or relief of poverty and the relief of those in need by reason of financial hardship or other disadvantage, primarily in Castlemilk and in the neighbouring parts of Glasgow, including providing facilities, support, advocacy and other services for asylum seekers, refugees and re-homed people, and working with other charitable organisations and agencies involved in providing such facilities or services.
To achieve those objects, the Aims and Charitable Objectives of the Church are:
1. **Fellowship.** To encourage fellowship among the Castlemilk Community Church family by meeting together regularly in the church building and homes, and sharing with other local churches in joint activities.
2. **Mission.** To participate in Christ's mission both locally and throughout the world in evangelism and caring ministries.
3. **Pastoral support.** To give pastoral care and support to all those belonging to the Church and those seeking help from within local community.
4. **Community involvement.** To work within the local community of Castlemilk and wider Glasgow area in providing help to those in need.
## **Trustees and Office Bearers**
The minimum number of Trustees is 4 and the maximum is 8. New Trustees are appointed by the Church for a term of three years and are eligible for re-appointment for further terms at the end of each three-year period. There is a policy to re-appoint one or two Trustees, from time to time, before they have served their full term, to provide phasing of Trustee elections and ensure continuity by avoiding all Trustees retiring at the same time.
Page 1
Castlemilk Community Church
## **Report of the Trustees** for the year ended 31 March 2025
## **Trustees and Office Bearers (continued)**
The responsibilities of Trustees are in accordance with the appropriate charities’ legislation. Most of the Trustees see each other several times a month at church, where they have the opportunity to share important information and discuss church business. They also hold formal minuted meetings several times a year to receive financial reports and make decisions on the running of the charity. Where appropriate, decisions are sometimes made by email/Whatsapp consultation, when urgency or illness hinders the convening of a formal meeting.
## **Activities and achievements**
We are small congregation of 17 members, affiliated to the Baptist Union of Scotland meeting every Sunday in cafe style church. As we have no pastor at the moment, various members of the congregation take turns to lead a Bible discussion. We aim for a relaxed atmosphere that is welcoming and comfortable, with tea and coffee on hand, and feature a contemporary worship style with lunch shared together after every service. People from the local community as well as from the wider city, including refugees and asylum seekers, come along to share worship.
The Church runs an Outreach Project 4 days a week to support mainly asylum seekers and refugees. It has been busy all this year. Around 360 families and individual households, many moving on from homelessness, have been helped with free furniture and household goods. There were 85 people registered for our basic English classes. We ran an awareness and empowering anti-racist programme of support and online training from Prospect, an organisation that specialises in training and supporting staff and volunteers. This was provided to 3 volunteers with leadership roles in the Project and the Admin Worker. An English Class summer trip to Loch Lomond was appreciated by all who attended. 30 volunteers have helped the Project.
We thank all our volunteers, and the many individuals who donated items such as furniture, household goods and clothes. We are very grateful to our partner churches for their support, and our core grant funders: The National Lottery, Glasgow City Council, People’s Post Code Trust, Robertson Trust, Garfield Weston Foundation, Impact Funding Partners, the Scottish Government and MRA Social Impact Fund.
## **Financial review**
## _**Overview**_
The current financial year, ending on 31 March 2026, is proving more challenging for the Outreach Project due to several multi-year rolling grants ending at the same time. This means we will likely end the year with a large deficit. We are working hard to seek new funders, and fresh grants from existing funders, which will allow us to continue the Project’s much needed services. The unrestricted ordinary church funds remain in a healthy state.
## _**Results for the year**_
The Receipts and Payments Account on page 4 shows a surplus for the year of £26,836 (2024: surplus of £31,987). The church held total reserves at 31 March 2025 of £140,575 (2024: £113,739) which was made up of an unrestricted general fund amounting to £61,711 (2024: £51,220) and restricted funds amounting to £78,864 (2024: £62,519).
## _**Reserves**_
The Church’s policy is to plan spending in a manner that maintains unrestricted funds at a sufficient level to enable the regular ongoing work of the church to be safely maintained. As shown on page 5, the unrestricted general fund at 31 March 2025 amounted to £61,711 (2024: £51,220) which meets this target.
On behalf of the Trustees
**Trustee**
Dated: 25 November 2025
Page 2
Castlemilk Community Church
## **Report of the Independent Examiner** for the year ended 31 March 2025
I report on the accounts of the Church for the year ended 31 March 2025 which are set out on pages 4 to 7.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 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 Charities Accounts (Scotland) 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 records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning 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 the course of 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 (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 met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Cornerstone Accounting Ltd Chartered Accountants
11 Erngath Road Bo’ness EH51 9DP
Date: 25 November 2025
Page 3
## Castlemilk Community Church
## Receipts and Payments Account
For the year ended 31 March 2025
|**Notes**
**Unrestricted**
**Restricted**
**2025**
**fund**
**funds**
**Total**
**Receipts**
**£**
**£**
**£**
Donations - gift aidable
**25,730**
**8,710**
**34,440**
Donations - other
**2,230**
**101**
**2,331**
Gift Aid received
**6,359**
**2,178**
**8,537**
Grants
**2**
**-**
**97,354**
**97,354**
Fundraising income
**-**
**4,345**
**4,345**
Church flat rental income
**1,932**
**-**
**1,932**
**Total receipts**
**36,251**
**112,688**
**148,939**
**Payments**
Staff costs
**8,679**
**51,256**
**59,935**
Church insurance and utilities
**5,293**
**5,029**
**10,322**
Church building maintenance
**1,652**
**59**
**1,711**
Church flat costs
**2,300**
**-**
**2,300**
Evaluation expenses
**-**
**-**
**-**
Hardship expenses
**1,008**
**2,656**
**3,664**
Integration expenses
**-**
**6,839**
**6,839**
Support into employment expenses
**-**
**-**
**-**
Staff and volunteer training costs
**-**
**4,798**
**4,798**
Youth support
**-**
**3,558**
**3,558**
Volunteer expenses
**-**
**10,800**
**10,800**
Van expenses
**1,677**
**3,773**
**5,450**
Catering, events and outing costs
**442**
**4,891**
**5,333**
Equipment costs
**465**
**503**
**968**
IT and website costs
**53**
**703**
**756**
Office costs
**-**
**524**
**524**
Baptist Union of Scotland dues
**756**
**-**
**756**
Membership fees and licences
**1,207**
**170**
**1,377**
Donations
**384**
**-**
**384**
Cornerstone Accounting fees:
Independent Examination
**480**
**-**
**480**
Payroll costs
**1,231**
**-**
**1,231**
Bank charges
**133**
**-**
**133**
Other expenses
**-**
**784**
**784**
**Total payments**
**25,760**
**96,343**
**122,103**
**Surplus for the year before transfers**
**10,491**
**16,345**
**26,836**
**Transfers**
**-**
**-**
**-**
**Surplus for the year after transfers**
**10,491**
**16,345**
**26,836**
**Total funds brought forward**
**51,220**
**62,519**
**113,739**
**Total funds carried forward**
**61,711**
**78,864**
**140,575**|Unrestricted
Restricted
2024
fund
funds
Total
£
£
£
20,690
3,050
23,740
678
441
1,119
10,105
738
10,843
-
124,479
124,479
-
3,545
3,545
-
-
-
31,473
132,253
163,726
7,202
59,948
67,150
8,739
1,000
9,739
1,434
168
1,602
2,901
438
3,339
-
1,030
1,030
-
6,820
6,820
-
5,279
5,279
-
5,324
5,324
354
82
436
-
3,272
3,272
-
7,563
7,563
3,530
1,588
5,118
74
4,774
4,848
405
748
1,153
691
280
971
-
822
822
798
-
798
1,479
-
1,479
1,374
200
1,574
400
-
400
786
-
786
127
-
127
194
1,915
2,109
30,488
101,251
131,739
985
31,002
31,987
-
-
-
985
31,002
31,987
50,235
31,517
81,752
51,220
62,519
113,739|
|---|---|
The notes on pages 6 to 7 form part of these financial statements.
Page 4
## Castlemilk Community Church
## Statement of Balances
As at 31 March 2025
|Opening bank and cash
Surplus for the year
**Closing bank and cash**
**Bank and cash balances:**
Bank current account
Cash floats
**Statement of assets**
Church
Church flat at cost
Van at cost
Gift aid reclaimable
Scottish Power credit due
**Statement of liabilities**
Independent Examiner fee
PAYE and pensions due
Payroll fees due
Supplier amounts due|**Unrestricted**
**Restricted**
Unrestricted
Restricted
**fund**
**funds**
**Total**
fund
funds
Total
**£**
**£**
**£**
£
£
£
**51,220**
**62,519**
**113,739**
50,235
31,517
81,752
**10,491**
**16,345**
**26,836**
985
31,002
31,987
**61,711**
**78,864**
**140,575**
51,220
62,519
113,739
**61,711**
**78,864**
**140,575**
51,020
62,519
113,539
**-**
**-**
**-**
200
-
200
**61,711**
**78,864**
**140,575**
51,220
62,519
113,739
**Unrestricted**
**Restricted**
Unrestricted
Restricted
**fund**
**funds**
**Total**
fund
funds
Total
**£**
**£**
**£**
£
£
£
**Not valued**
**-**
**Not valued**
Not valued
-
Not valued
**36,827**
**-**
**36,827**
36,827
-
36,827
**-**
**26,549**
**26,549**
-
26,549
26,549
**180**
**25**
**205**
102
25
127
**2,192**
**-**
**2,192**
-
-
-
**39,199**
**26,574**
**65,773**
36,929
26,574
63,503
**480**
**-**
**480**
480
-
480
**82**
**433**
**515**
79
1,034
1,113
**-**
**-**
**-**
216
-
216
**-**
**-**
**-**
148
-
148
**562**
**433**
**995**
923
1,034
1,957
**2025**
2024
**2025**
2024|
|---|---|
The financial statements on pages 4 to 7 were approved by the Trustees on 25 November 2025 and signed on their behalf by the undernoted:
Page 5
Castlemilk Community Church
## Notes to the financial statements
For the year ended 31 March 2025
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention and in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the the Charities Accounts (Scotland) Regulations 2006 (as amended).
## _**Basis of financial statements**_
The financial statements have been prepared on a receipts and payments basis. All voluntary income, income from tax recoveries on Gift Aid and bank interest is accounted for when received. Expenditure is recognised when paid.
## _**Receipts and payments account**_
For the purpose of the receipts and payments account, funds are defined as follows:
**Unrestricted** funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
**Restricted** funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
## **2. Grant income**
|National Lottery
Garfield Weston Foundation
People's Postcode Lottery
Impact Funding Partners
MRA Social Impact Fund
Glasgow Council for the Voluntary
Sector
Robertson Trust
Scottish Government
Witherby Publishing Group
Charitable Trust
Vardy Foundation|**Unrestricted**
**Restricted**
**2025**Unrestricted
Restricted
2024
**fund**
**funds**
**Total**
fund
funds
Total
**£**
**£**
**£**
£
£
£
**- 39,863 39,863**- 34,22934,229
**- 15,000 15,000**- 15,00015,000
**- 14,400 14,400**- 19,30019,300
**- 11,537 11,537**- 13,00013,000
**- 10,000 10,000**- --
**- 6,554 6,554**- 20,00020,000
**- - -**- 16,50016,500
**- - -**- 5,2305,230
**- - -**- 720720
**- - -**- 500500|
|---|---|
||**-**
**97,354**
**97,354**
-
124,479
124,479|
## **3. Donations and collections for third parties**
The church sponsors a child through Compassion UK and donated £384 (2024: 364).
## **4. Transactions with Trustees and related parties**
During the year, one trustee received reimbursed expenses of £3,647 (for van expenses and some church equipment). No other trustees received any remuneration or reimbursement of expenses.,
, the mother of one of the trustees, is employed as the church cleaner and received a salary totalling £3,886 (2024: £3,557) in the year.
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Castlemilk Community Church
## Notes to the financial statements
For the year ended 31 March 2025
## **5. Donated goods and services**
The Church relies heavily on the contribution of significant volunteer time for the delivery of its programme of activities. This has not been quantified for the purposes of these accounts.
## **6. Charity funds Unrestricted funds**
|General fund
Total unrestricted funds
**Restricted funds**
Outreach fund
Cricket fund
Toilet refurbishment fund
Total restricted funds|**Balance at**
**1.4.24**
**Receipts**
**Payments**
**Transfers**
**31.3.25**
**£**
**£**
51,220
36,251
(25,760)
-
**61,711**
**51,220**
**36,251**
**(25,760)**
**-**
**61,711**
**Balance at**
**1.4.24**
**Receipts**
**Payments**
**Transfers**
**31.3.25**
**£**
**£**
**£**
**£**
**£**
61,645
102,550
(92,785)
-
**71,410**
874
3,888
(3,558)
-
**1,204**
-
6,250
-
-
**6,250**
**62,519**
**112,688**
**(96,343)**
**-**
**78,864**|
|---|---|
## _**Explanation of funds**_
The _General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
The _Outreach fund_ represents all income and expenditure relating to the outreach provided to, principally, refugees and asylum seekers. This work includes English language classes, integration groups, provision of furniture to individuals being re-housed and support with other costs.
The _Cricket fund_ has been established to provide a vehicle for the financial support of a boy who has come to Scotland as a refugee and is now playing cricket for the Scotland youth team.
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