Scottish Charity No. SC052160
CBC Community Church
Trustees’ Report and Financial Statements For the year ended 31 March 2025
Innes & Partners Chartered Certified Accountants
CBC Community Church
Contents of the Financial Statementsfor the year ended 31 March 2025
| Page | |
|---|---|
| Report ofthe Trustees | 1-2 |
| Reportofthe Independent Examiner | 3 |
| Receipts and Payments Account | 4 |
| Statement ofBalances | 5 |
| NotestotheFinancialStatements | 6-7 |
CBC 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 Charity for the year ended 31 March 2025.
Reference and administrative details
Principal and registered address CBC Community Church 59 Kelhead Path
Glasgow G52 2QD
Structure, governance and management Governing document
CBC Community Church (SC052160) is a Scottish Charitable Incorporated Organisation (SCIO) and is established by Constitution. It was registered in its current legal form on 30 November 2022. The charity was previously an Unincorporated Organisation, Crookston Baptist Church (SC041859). The assets of the unincorporated organisation were transferred to the SCIO on 20 March 2024.
Recruitment and appointment of Trustees
New Trustees are nominated for appointment to this office under the terms of the church's constitution. There is a fixed term for Trusteeship of three years. Prior to their appointment, new Trustees would be active members of the church who would be familiar with the church's values, its aims and objectives as well as its day-to-day operations. The title deeds to the property and land owned by the church are held by all current Trustees.
Apart from the Minister (position currently vacant) none of the Trustees receive any form of remuneration.
Objectives and activities
Objectives and aims
The Church's objectives are the advancement of the Christian faith in Crookston, Cardonald, Penilee, Hillington and surrounding areas and also throughout Scotland and the rest of the World by all means consistent with the teachings of the Christian Bible, including worship, ministry, mission, prayer, witness, education, community service and the support of agencies and individuals and other charitable organisations involved in Christian missionary work and the relief of poverty or other social needs.
Current objectives and aims:
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¢ Continue to promote the community cafe with a view to increasing the level and frequency of attendance from members of the local community.
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e Continue to try and identify ways to support the community in a practical way through use of the church building.
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¢ Continue to distribute food vouchers to the residents of Kelhead Path/Tinwald Path at Easter and Christmas
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e Ensuring that all deacons and Sunday School toachors romain ourront with thoir Safeguarding training. e Try to ensure the number of trustees remain unchanged following the elections due to be held at the AGM.
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e Explore the feasibility of employing an individual on a part-time basis to: o Improve the level of pastoral care available to the fellowship. o Participate in the Sunday teaching programme ona regular basis. o Provide guidance and support to the various outreach initiatives.
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CBC Community Church
Report of the Trustees for the year ended 31 March 2025
Significant Activities
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The main achievements in relation to its objectives are:
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e Sunday worship services have been held in the church building throughout the year. e Midweek Prayer & Bible Studies are held in the church building on a weekly basis.
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® Several social events have been held, with guests from the Community Cafe participating. e The continued running of the following WhatsApp Groups:
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Sunday School Teachers Group
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o Parents Group o Creche Group o Fellowship Group o Diaconate Group o Worship Group o Visuals Group
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¢ Continuation of the Outreach Programme for the local community which included: © Delivery of Food Vouchers to the residents of Kelhead Path and Tinwald Path. o Running of the Community Cafe which operates on a weekly basis and provides free refreshments to all who attended.
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e The introduction of a weekly Parent & Toddler Group (Term time only).
Achievements and performance
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e Support to the local community has been achieved through regular food vouchers and the weekly Community Cafe. Attendance at the cafe has regularly exceeded 30+ individuals, with approximately 2/3rds of those attending external visitors. Several of these visitors now attend the Sunday service on a regular basis. A community officer from the Wheatley Housing Group visits the cafe on an ad-hoc basis.
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e¢ The number of deacons is now at the maximum number allowed by the constitution. e The renewal of all the necessary GDPR paperwork has been completed to enable a new Church Directory to be issued.
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e Fire and H&S checks are completed on a regular basis. e Fellowship numbers and attendance at Sunday services continue to increase. However, the variance in attendance is still too great.
Financial review
Results for the year
The financial statements for the year are set out in pages 4 to 7. The Receipts and Payments Account on page 4 reflects an increase in funds of £44,329 (2024: net decrease of £58,110). This, when added to the funds brought forward of £142,355 (2024: £200,465) gives general funds carried forward of £81,913 (2024: £42,355), designated funds carried forward of £104,771 (2024: £100,000) and restricted funds carried forward of £nil (2024: £nil). The total funds carried forward are £186,684 (2024: £142,355).
Reserves
It is the policy of the church to maintain unrestricted funds at a level that equates to approximately 6 months of regular unrestricted expenditure £16,500 (2024: £18,000). As shown on page 5, the level of general reserves at 31 March 2025 amounted to £81,913 (2024: £42,355) which is above the required level.
- ss 2025andsignedon their behalfby:
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CBC Community Church Report of the Independent Examiner to the Trusteesfor the year ended 31 March 2025
I report on the accounts of the Charity 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 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 in the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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e 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
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e 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
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EHS54 5FD
Date: 15th July 2025
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Innes & Partners Chartered Certified Accountants
; CBC Community Church
Receipts and Payments Accountfor the year ended 31 March 2025
| General | Designated | 2025 | 2024 | |||
|---|---|---|---|---|---|---|
| Receipts | Notes | fund £ |
fund £ |
Total £ |
Total £ |
|
| GiftAid giving | 36,604 | - | 36,604 | 30,540 | ||
| Gift Aidtax reclaimed | 10,922 | - | 10,922 | 9,247 | ||
| Offerings | 16,986 | . | 16,986 | 12,631 | ||
| CAF | 120 | - | 120 | 800 | ||
| Foodbank income | 1,581 | - | 1,581 | 3,791 | ||
| Outreach donations | 1,700 | - | 1,700 | - | ||
| Café social gifts | 810 | - | 810 | - | ||
| Otherincome | 1,840 | - | 1,840 | 1,622 | ||
| Bank interest | 907 | 4,771 | 5,678 | 331 | ||
| Other donations | 940 | - | 940 | 80 | ||
| Babies& Toddlers income | 250 | - | 250 | - | ||
| Total receipts | 72,660 | 4,771 | 77,431 | 59,042 | ||
| Payments | ||||||
| Telephone and broadband | 494 | - | 494 | 494 | ||
| Pulpit supply | 2,235 | - | 2,235 | 2,290 | ||
| Insurance | 2,329 | - | 2,329 | 2,194 | ||
| Utilities | 5,696 | - | 5,696 | 6,068 | ||
| Churchmaintenance costs | 4,267 | - | 4,267 | 7,507 | ||
| Building improvement costs | 2,763 | - | 2,763 | 81,479 | ||
| Buildingsundry costs | 568 | - | 568 | 596 | ||
| Church equipment - sound | 603 | - | 603 | 413 | ||
| Church equipment -misc | 822 | - | 822 | 694 | ||
| Stationery | 103 | - | 103 | 258 | ||
| Web hosting | 181 | - | 181 | 193 | ||
| Advertising | 338 | . | 338 | 454 | ||
| Church logoand motto | 459 | - | 459 | 417 | ||
| Annual licences and subscriptions | 1,756 | . | 1,756 | 1,875 | ||
| Catering | 725 | - | 725 | 632 | ||
| Baptist Union ofScotland | 2,142 | - | 2,142 | 1,974 | ||
| Grants and donations | 4 | 100 | - | 100 | 2,065 | |
| Outreach | 905 | . | 905 | 941 | ||
| Youth work | 982 | - | 982 | 670 | ||
| ChristianCamp costs | 630 | - | 630 | - | ||
| Church functions expenses | - | - | - | 200 | ||
| Foodbank expenses | 2,695 | . | 2,695 | 4,648 | ||
| Training costs | - | - | - | 20 | ||
| Café gifts | 413 | - | 413 | - | ||
| Bank charges | 60 | = | 60 | 110 | ||
| Church Outings | 250 | - | 250 | - | ||
| Babies& Toddlers expenditure | 386 | - | 386 | - | ||
| Independent examination | 1,200 | . | 1,200 | 960 | ||
| Total payments | 33,102 | - | 33,102 | 117,152 | ||
| Net increase /(decrease) in cash for the | for theyear | 39,558 | 4,771 | 44,329 | (58,110) | |
| Cashbalances brought forward | 42,355 | 100,000 | 142,355 | 200,465 | ||
| Cash balances carried forward | 81,913 | 104,771 | 186,684 | 142,355 | ||
| (Note5) | (Note5) |
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CBC Community Church
Statement of Balances as at 31 March 2025
| 2025 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|
| Notes | ||||||||
| Opening | Surplus | Closing | Opening | (Deficit) | Closing | |||
| balance | foryear | balance | balance | foryear | balance | |||
| £ | £ | £ | £ | £ | £ | |||
| Bank and cash in hand | 142,355 | 44,329 | 186,684 | 200,465 | (58,110) | 142,355 | ||
| Total assets held | 142,355 | 44,329 | 186,684 | 200,465 | (58,110) | 142,355 | ||
| Reserves | ||||||||
| General fund | 5 | 81,913 | 42,355 | |||||
| Designated fund | 5 | 104,771 | 100,000 | |||||
| 186,684 | 142,355 | |||||||
| Statement ofassets at 31 March | 2025 | |||||||
| Freehold property | 357,933 | 357,933 | ||||||
| GiftAid due | 4,363 | 4.119 | ||||||
| Statement ofliabilities at 31 | March 2025 | |||||||
| Independent examination | fee | 1,104 | 1,056 | |||||
| Other professional fees | - | 144 | ||||||
| 1,104 | 1,200 |
Approved by the Trustees on 15th July 2025 and signed on their behalf by the undernoted:
The notes on pages 6 to 7 form part of these financial statements.
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CBC 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 Accounts (Scotland) Regulations 2006 (as amended).
Basis offinancial statements
The financial statements have been prepared on a Receipts and Payments basis.
Congregation income
All voluntary income, income from tax recoveries on Gift Aid and bank interest is accounted for when received.
Tax refunds
Tax refunds are the amounts claimed during the year in respect of donations by Gift Aid.
Receipts & Payments Account
For the purpose of the Receipts & Payments Account as shown on page 4, funds are defined as follows:
Unrestricted fund comprise grants and other income received for the objects of the congregation without further specified purpose and are available as general funds.
Restricted funds comprise income which has been received for the objects of the congregation and specified for a restricted purpose within these objects by the donor.
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CBC Community Church
Notes to the Receipts and Payments Accounts for the year ended 31 March 2025
2. Staff costs and numbers
The average number of employees during the year was nil (2024: nil).
3. Transactions with Trustees and related parties
During the year 6 (2024: 6) Trustees received reimbursement of Church expenses incurred totalling £8,296 (2024: £9,615). No Trustees received remuneration for their position as Trustees during the year (2024: nil). There were no transactions with related parties during the year (2024: nil).
| 4. | Grants and donations | General | Designated | 2025 | 2024 | |
|---|---|---|---|---|---|---|
| fund | fund | Total | Total | |||
| £ | £ | £ | £ | |||
| Baptist Union ofScotland | 100 | 100 | - | |||
| Scottish BaptistCollege | - | - | - | 1,000 | ||
| Ellon Baptist Church | - | - | - | 250 | ||
| Faith Mission | - | - | - | 250 | ||
| Glasgow City Mission | ~ | - | - | 250 | ||
| Gift for individuals | - | - | - | 315 | ||
| 100 | - | 100 | 2,065 | |||
| 5. | Unrestricted funds | Balance at | Balance at | |||
| 01.04.24 | Receipts | Payments | Transfers | 31.03.25 | ||
| £ | £ | £ | £ | £ | ||
| General fund | 42,355 | 72,660 | (33,102) | - | 81,913 | |
| Designatedfund | ||||||
| Savings fund | 100,000 | 4,771 | ~ | - | 104,771 | |
| Totalunrestrictedfunds | 142,355 | 77,431 | (33,102) | - | 186,684 |
Explanation offunds
The General fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
The Designated savings fund represents money held within long term savings accounts for future activities.
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