2025-05-31-accounts - St Mary's Community Church SCIO

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1

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OSCR [From | 01Da }0Month| Year4} [tH] To Da Month Year
Scottish Charity Regulator
Office of the Scottish Charity Regulator
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Charity name St Mary’s Community Church SCIO Other names charity is Kno Registered charity number $C052667 Charity’s principal address

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee 5 Dates acted if ee person name Office (if any) not for whole year ean 1 Interim Treasurer 2 | OCOCOCOC“CSCSC~CSCY 3 | a Ca 4 |* jinterim Secretary 5 a 2 C a Oa 9 10 11 a a 5 a 1 1 a 19 | 20

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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Name ates acted if not for whole year
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Structure, governance and management

Type of governing document St Mary’s Community Church SCIO is established by Constitution. The church is a Scottish Charity (No. SC052667) and is recognised by the Inland Revenue

Trustee recruitment and appointment | Trustees are normally Deacons. New Deacons can be suggested by Church Members and suggestions are considered by the Deacons for nomination. Any nominations are taken to the Church Meeting for election by ballot, a vote in favour by two-thirds of those balloted is required for election.

New Deacons and Trustees will be people who have served the church for some time in various roles and who are in agreement with its values, aims and objectives.

KLaxxz Tearataan ase wacususeod ta sandaecntand thoase ototistoasexr

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||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Objectives|and|activities| |Charitable|purposes|1|The|Church|Constitution|states|that:|“The Purposes|are the| |advancement|of religion,|specifically|the|Christian|faith,| |prunarily|in Dundee,|and|also|throughout|Scotland|and|the|rest of| |the|world,|by|all means|consistent with:| |1.1|The|Christian|Bible:| |1.2|The|Declaration|of Principle|(Appendix|Part|1):|and| |1.3.|The|Statement of Foundation Values|(Appendix|Part|2);| |including,|without prejudice|to|the|foregoing|generality,|worship,| |ministry,|mission,|witness,|prayer,|fellowship,|networking,|education,| |community|service|and the provision|of activities|and|facilities|for the| |community,|and|the|relief of poverty|and|other|social needs,|including| |the|support|of individuals|and|other|charitable|organisations|and| |agencies|involved|in any|or|all of these”.| |The|aims|of the|church|are|in|line|with|its|Vision|Statement| |“A|united|church|serving God and the|community”.| |The|church|is|affiliated|to|the|Baptist Union|of Scotland.| |Summary|of the|main|The|last|church|year|has|seen|a|major|change|in|the|Church|Leadership|as|at| |activities|.|the|beginning|of 2025|we|appointed|a new|Pastor,|though|the|work|of the| |in|relation to these objects|church has not changed.| |We|have|also|experienced|a|100%|increase|in|average|attendance|and|formal| |membership|of the|Church.| |The|church|continues|to|hold weekly worship|services|in the|building|and|the| |congregation,|as|noted|above,|has|grown.| |Pastoral|care|of|church|members|and|others|continues|to|be|provided|when| |needed.|Some|prayer|meetings|and|Bible|Studies|have|also|been|in|the| |church|and|others|have|been|online.| |The|normal|main|activities| |>|Running|a|community|café,|involving|community volunteers.| |>|Continued|representation|on the Management|Group|of the|local| |Community|Centre.| |>|Supporting|a|group|of churches|and|a|centre|for|the|rehabilitation| |of disabled|young|people|in|Offinso,|Ghana.|This|Partnership|has| |also|had|an|increased|connection|to|work|with|churches|in|the| |north and east|of the|country|and|our retired|Pastor|was|again|able| |to|visit|in|February|2025|to|support|them|and|see|how|our| |church’s|support|is|making|a|difference.| |>|Providing|a|small|Food|Bank,|open whenever|the|church|is|open.| |It|is|not busy but|does|provide|vital|support|locally.| |>|Providing|space|and|support|for|a|Community|Garden.| |>|Providing|space|and|assistance|for|a|fortnightly|meal|service|for| |isolated|older people|at risk|of malnutrition.| |>|Active|involvement|in|a|local|and|growing Men’s|group|held|in| |the|church.| |>|Since|the|arrival|of our new|Pastor we|have|also|been| |supported work among|severely|disadvantaged|children and| |others|in Romania|through|the|charity|Carpathian|Aid.|

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APPENDIX 1

Summary of the main achievements of > The Community Garden has struggled to find volunteers the charity during the financial period for the Gardening Group but does still continue to produce crops of fruit and vegetables which are available free of charge to people in the community. > Community groups are still making use of the building and the National Autistic Society are now using it for their weekly meetings for children and adults. They had to leave their previous place are finding the church an excellent place for their needs. > The number of people worshipping with us regularly has doubled over the year and the informal, monthly Café Church is still well attended. A majority of the regular congregation continue to be actively involved in the life of the church and more of those who attend less regularly have also been more involved in studies and activities outwith Sundays. > The Community Cafe remains very popular and we are in the position to provide free food on occasions when we are aware of a particular need. We have a good pool of volunteers to run it. >» The Foodbank has continued to provide help locally. > The Ghana Partnership continues to be supported by the receipt of donations to help churches in very poor areas of the country. It continued to support the Disabled Centre and provide support for specific identified short-term needs. >» The congregation have also been involved in raising money to help Carpathian Aid provide place at a holiday camp for disabled children and their families, and Roma children.

Financial review

|Briefstatement ofthe charity’s policy||The churchhasa policyofmaintaining unrestricted funds equalto| |---|---| |on reserves|approximately three months unrestricted expenditure to allow the| ||ongoing workofthe church to be maintained. Wehave managed to| ||keep this reserve.| |Details ofany deficit|Therewas no deficit for the year.| |Donated facilities and services (ifany)||Apart from thepart-time Pastorallthework in the church isdoneby| ||volunteers.|

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Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
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Position (e.g. Chair) |Pastor/Team Leader Interim Treasurer

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Date | 25/09/25 25/09/25
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St Mary's Community Church

Statement of Financial Activities for the Period End 31 May 2025

Restricted Funds- Collected for Others General Funds Including Property Reserve Restricted - Pastors Fund Restricted - Ghana Fund Restricted - Mission Work Restricted - Food Bank Restricted - Cooking Group Restricted - Community Garden Fund Restricted - Youth Work £ £ £ £ £ £ £ 17,434 6,050 1,231 50 200 2,600 3,720 1,350 741	2025 Total £ 24,965 2,600 3,720 1,350 741	Restricted Funds- Collected for Others General Funds Including Property Reserve Restricted - Pastors Fund Restricted - Ghana Fund Restricted - Mission Work Restricted - Food Bank Restricted - Cooking Group Restricted - Community Garden Fund Restricted - Youth Work £ £ £ £ £ £ £ 14,256 884 2,366 890 583	2024 Total £ 14,256 884 2,366 890 583
741 25,104 6,050 1,231 50 200 0 0 0	33,376	583 18,396 0 0 0 0 0	18,979
6,578 768 720 505 750 2,504 1,649 4,438 1,542 0 300 738 1,426 910 500 0 200 0 0 0 1,500	6,578 768 720 505 750 2,504 1,649 4,438 1,542 0 300 738 1,426 910 500 200 0 0 1,500	650 865 1,609 2,969 1,898 2,672 300 1,490 1,061 910 530 56	0 0 0 0 650 865 1,609 2,969 1,898 2,672 300 1,490 1,061 910 0 0 530 56 0
1,426 14,823 6,578 1,500 500 200 0 0 0	25,027	1,061 13,363 0 0 530 56 0	15,010
(685) 10,281 (528) (269) (450) 0 0 0 0 685 (1,932) 528 269 450 0 0 0 0	8,349 0 0 0	(478) 5,033 0 0 (530) (56) 0 478 (478) 250,000	3,969 0 0 250,000
0 8,349 0 0 0 0 0 0 0 0 262,193 0 0 0 0 840 656 100	8,349 263,789	0 254,555 0 0 (530) (56) 0 7,638 1,370 712 100	253,969 9,820
0 270,542 0 0 0 0 840 656 100	272,138	0 262,193 0 0 840 656 100	263,789

The Statement of Financial Activities includes all gains and losses recognised in the period

All income and expenditure derive from continuing activities

Page 1

St Mary's Community Church

Balance Sheet at 31 May 2025 2025 Notes £ Fixed Assets Church Premises 1 250,000 Plant and Equipment 1, 5 2,665 Current Assets Gift aid Receivable - Cash at Bank 20,023 Cash in Hand 246 Current Liabilities Creditors and Accruals (300) Pension Accrual (114) HMRC Payee (381) 272,138 Funds General Fund 270,542 Ghana Fund - Cooking Group 840 Community Garden Fund 656 Youth Working Group 100 272,138	2024 £ 250,000 - 2,366 11,424 - - - -
	263,790
	262,193 - 840 656 100
	263,789

The Financial Statements were approved on behalf of the Board by:

Name Date

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St Mary's Community Church

Period End 31 May 2025

Notes to the Financial Statements

1. Accounting Policies

The principle accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the financial statements, are set out below.

Basis of Preparation

The financial statements have been prepared in a accordance with Accounting and Reporting by Charities: Statement of Recommend Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) effective 1 January 2019, the Charities and Trustee Investment (Scotland) Act 2005 and the charities accounts (Scotland) Regulations 2006 (as amended).

The charity is a public benefit entity as defined by FRS102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in the financial statements are rounded to the nearest £1.

The charity has taken advantage of the provisions in the SORP for charities applying FSR102 Update Bulletin 1 not to prepare a Statement of cash flows.

The financial statements have been prepared under the historical cost convention as modified to include the valuation of the church premises.

Going Concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has the adequate resources to continue in operational existence for the foreseeable future, thus the Trustees continue to adopt the going concern basis of the accounting in preparing the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount can be measure reliably.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax in relation to donations received under Gift Aid is recognised at the tine of the donation.

The general volunteer time of the congregation's members is not quantifiable and therefore not recognised in the financial statements.

Expenditure

All expenditure is included on an accruals basis and is recognised where there is a legal or constructive obligation to do so.

Support costs and governance costs are allocated in line with each activity.

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St Mary's Community Church

Period End 31 May 2025

Notes to the Financial statements (continued)

1. Accounting Policies (continued)

Fixed assets

The charity owns the church premises. The original cost price is unknown, however the church was been brought into the financial statements, during the period to 31 May 2024, at valuation based on the valuation provided by the Trustees. No depreciation has been applied.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and Equipment 20% straight line.

The gains or losses arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held with the banks.

Financial Instruments

The charity has elected to apply all the provisions of Section 11 Basic Financial Instruments of FRS 102. Financial instruments are recognised in the charity's balance sheet when the charity become party to the contractual provisions of the instrument. Basic financial assets, which include debtor, and cash and bank balances are initially measures at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised.

Funds

Unrestricted funds can be used in accordance with the charitable objectives at the Trustee discretion. Restricted funds must be used in accordance with the specified objective as stipulated by the donor.

Transfers are made from unrestricted funds to cover any deficit in the restricted funds that would otherwise exist at the balance sheet date.

2. Employees, Key management personnel and Related party transactions

The church has one employee - this role of Team Leader also acts as a trustee.

The key management personnel of the church are the Trustees of the charity.

Related party transactions took place in the period are detailed below: Donations received in the year from the Trustees amounted to £9,877.

The Team Leader received remuneration of £7,803 (including employers NI and employers Pension) and reimbursement of expenses of £768.

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St Mary's Community Church

Period End 31 May 2025

Notes to the Financial statements (continued)

3. Donations received St Mary's Café Gate Church 4. Collected for 3rd Parties Baptist Missionary Society Tear Fund Alzheimer's Total 5. Fixed Assets 6. Restricted Funds Pastors Fund Ghana Fund Mission Work Food Bank Cooking Group Community Garden	Collected Paid Topped Up By Church Funds Collected Paid Topped Up By Church Funds Collected Paid Topped Up By Church Funds Collected Paid Topped Up By Church Funds 2025	Unrestricted 2025 £ 600 2,000 2,600 275 (600) 325 240 (600) 360 226 (226) 741 (1,426) 685 Plant and Equipment 0 2,665 0 0 2,665 2024 Income 0 6,050 0 1,231 0 50 0 200 840 0 656 0 100 0 ent of a pastor t the work of the church link in Ghana t the work of the wider church across the t the work of food bank run in the church lark during 21/22 and 22/23 of £1,750 fo m Dundee City Council during 2016 to e	Unrestricted 2024 £ 755 129 884 290 (461) 171 293 (600) 307 583 (1,061) 478 Expenditure Transfer between Funds 2025 (6,578) 528 0 (1,500) 269 0 (500) 450 0 (200) 0 0 0 0 840 0 0 656 0 0 100 world r a cooking grouprun by the community worker stablish a community garden with associated landscaping
	Cost At 1 Jun 2024 Additions Depreciation at 1 Jun 2024 Charge for Year
	Net Book Value at 31 May2025
	Restricted - Pastors Fund Restricted - Ghana Fund Restricted - Mission Work Restricted - Food Bank Restricted - Cooking Group Restricted - Community Garden Fund Restricted - Youth Work Donations received to fund the appointm Donations received to be used to suppor Donations received to be used to suppor Donations received to be used to suppor The church received grants from Arnold C The church received a grant of £5,000 fro

7. Analyses of net assets between funds

Net Assets Net Assets	Restricted Unrestricted Total 2025
	1,596 270,542 272,138
	Restricted Unrestricted Total 2024
	1,596 262,193 263,789

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St Mary’s Community Church Period End 31 May 2025

Independent Examiners Report to the Trustees of St Mary’s Community Church

I report on the financial statements of the charity for the period ended 31 May 2025.

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, the Charities Accounts (Scotland) Regulations 2006 (as amended)

The charity’s trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations do not apply. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to state, on the basis of my examination as required under section 44(1) (c) of the Act 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. 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 whether the accounts present a ‘true and fair view’.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that:
proper accounting records are kept in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations and the Companies Act 1985

have not been met, or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.