## APPENDIX 1 **----- Start of picture text -----**
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~CSC*Y 3 | a Ca 4 **|** jinterim Secretary 5 a 2 C a Oa 9 10 11 a a 5 a 1 1 a 19 | 20 1 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) **----- Start of picture text -----**
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 **----- Start of picture text -----**
||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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.| **----- End of picture text -----**
2 ## 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.| **----- Start of picture text -----**
3
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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 **----- Start of picture text -----**
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 **----- Start of picture text -----**
Date | 25/09/25 25/09/25
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4 **St Mary's Community Church** ## **Statement of Financial Activities for the Period End 31 May 2025** |**Income**
**Notes**
Voluntary Income - Weekly
Offerings
Voluntary Income -
Donations
3
Gift Aid Reclaim
Income From Other Trading
Activities - Rent
Collected for 3rd Parties
4
**Expenditure**
Pastor Wages
Pastor Expenses
Pension Costs
Employers NI
Speakers Expenses
Church Upkeep
Insurance
Heat and Light
General Expenses
Legal Fees
Independent Examination
Costs
Donations and Subscriptions
Special Collections Paid
Scottish Baptist Fund
Mission Work
Food Bank
Cooking Group
Garden Fund
Ghana Fund
Surplus/(deficit) for the
period before transfers
Transfers between funds
Property valuation applied
Surplus/(deficit) for the
period after transfers
Funds Brought Forward
Funds Carried Forward|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 Page 2 **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. Page 3 **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. Page 4 **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| Page 5 **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: 1. 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 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 1