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← St Baldreds Church: North Berwick

2025-09-30-accounts

Charity Reference Number – SC000772

St Baldred’s Church, North Berwick

Report and Accounts for the year ended

30[th] September 2025

ST BALDRED’S CHURCH, NORTH BERWICK

Reference and Administrative Information:

Registered Charity Number: SC000772 Principal Address: St Baldred’s Church 2 Dirleton Avenue North Berwick Registered Address: 11A Dirleton Avenue North Berwick EH39 4AX

Charity Trustees – members of the Vestry:

Rector Honorary Secretary Lay Representative Alternative Lay Representative People’s Warden Property Convener Gift Aid Secretary, deceased 11 July 2025 Elected member (2019), resigned 8 December 2024 Elected member (2019), resigned 8 December 2024 Elected member (2020) Elected member (2020), resigned 8 December 2024 Elected member (2021) Elected member (2024), appointed 8 December 2024 Elected member (2024), appointed 8 December 2024

Honorary Treasurer:

Bankers:

Solicitors:

Royal Bank of Scotland Bank of Scotland 32 Court Street PO Box 17235 Haddington Edinburgh EH41 3NS EH11 1YH Morton Fraser MacRoberts LLP 9 Haymarket Square Edinburgh EH3 8RY

Independent Examiner:

Whitelaw Wells Chartered Accountants 9 Ainslie Place Edinburgh EH3 6AT

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ST BALDRED’S CHURCH, NORTH BERWICK

Report of the Vestry Year ended 30 September 2025

The members of the Vestry present their annual report together with the financial statements for the year ended 30 September 2025.

St Baldred's mission is to live out God's Kingdom through Christian ministry and worship, service and fellowship as part of the wider Scottish Episcopal Church. St Baldred's church is a linked charge with St Adrian's Church, Gullane, with which is shared a Rector and Rectory.

This annual report and accounts present a summary of our financial activities during the year and gives an overview of the general activities which have taken place in the life of our church.

Structure and Governance

In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended), the Vestry reports to the congregation as follows:

  1. St Baldred’s Episcopal Church, North Berwick is an unincorporated association registered as a Scottish Charity (SC000772);

  2. It is an incumbency in the Diocese of Edinburgh of the Scottish Episcopal Church, and is within the Anglican Communion;

  3. The superior authority is the Trustees of the Diocese of Edinburgh;

  4. All of its affairs are governed by the Vestry.

Appointment of Vestry Members

Vestry members are elected or appointed by Annual General Meeting established by constitution and under Canon Law of the Scottish Episcopal Church. There is no formal induction programme but ongoing guidance is given to ensure that Vestry members are familiar with the Church’s values, aims and responsibilities as the designated trustees of a charity.

Administrative Structure

It is the duty of the Vestry to co-operate with and generally assist the Rector in all matters relating to the spiritual welfare of the congregation and the mission of the whole church. The Vestry, with the Rector, has responsibility to keep the fabric and property of the church and other buildings in good working order and to see to the safe custody of the finances of the Church.

Charitable Objectives and Activities

The Church’s principal activities are the ministry and mission to the congregation and within the community, including worship, education, charitable service and pastoral care.

In addition to providing for our congregation, we are pleased to open our Church and Hall to other groups and we also organise and participate in community services and events.

Volunteers

The Vestry is grateful for the time freely given by a large number of volunteers, whose service and commitment ensure that these objectives and activities are fulfilled.

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ST BALDRED’S CHURCH, NORTH BERWICK

Report of the Vestry (continued) Year ended 30 September 2025

Achievements and performance

The vestry met 6 times in the year from 30th September 2024 to 30th September 2025 including one Joint Vestry Meeting with St Adrian’s. Our thanks to for her excellent facilitation of the meetings as Vestry Secretary.

At the 2024 AGM, was re-elected as People's Warden. was elected as Lay Rep. was elected as Alternative Lay Rep and and were elected onto the vestry. retired. In the course of the year sadly died and we are immensely grateful to him for his unstinting and generous support of our church over many years.

There follows some of the achievements of the Vestry and the whole Church Community for the period of the report.

Worship – our main 11am Sunday Service have been well-supported with good congregational numbers and new people joining though we would like to see more children. We have a very good Christmas Season in 2024 and good Holy Week and Easter. We were delighted to have a number of confirmation and baptism candidates with a very memorable confirmation service in May 2025 at St Adrians and a follow-on one happening in November 2024. At the same service the was licenced to the joint charge as assistant priest, having completed her training. We had a new addition to our very devoted serving team. Alongside the Rector;

helped with leading services and and also helped with the Friday morning services. We were ably helped by sacristans, welcomers, readers, intercessors and all those who organise the rota and do all the jobs behind the scenes like cleaning the church. took charge of the wonderful flower-arranging and the Thursday morning team devotedly look after church, gardens and hall. , stepped down from leading Junior Church, having done so for several years. We are very grateful to her. We have only been able to put Junior Church on occasionally since led by .

Fabric, Church Building and Rectory – our thanks to all who look after the church property and especially to our property convenor and church officer. Thanks to them also the hall is used by community groups such as Opera East Lothian, the Rotary Club, Edinburgh University and other churches in the course of the year. A grand piano was acquired for the church with help from Tim Wheater and the church is grateful to former worshipper, for kindly donating it. improvements were made to the church’s electrical system following an electrical report. Locks were replaced. The Rectory porch and windows were painted. The children’s corner was organised into a new space. Elderly shields were removed from the stained glass windows significantly improving the church’s appearance. There was an asbestos inspection.

Social and fundraising

Our thanks to a very active social committee. A successful coffee morning was organised in December 2024. Soup lunches took place monthly through the autumn and winter to provide fellowship and raise funds for a number of local and international charities. The frequency of provision of coffee after church improved to more or less weekly cheerfully supported by a number of volunteers.

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ST BALDRED’S CHURCH, NORTH BERWICK

Report of the Vestry (continued) Year ended 30 September 2025

Achievements and performance (continued)

Two lovely concerts were put on and were very successful and enjoyable: one to raise funds for Christian Aid and the other for the church. Our thanks to and for organising those. In addition to the donation to the Soup Lunch Charities, the congregation generously supported the Bishop’s Lent Appeal, Aberlour Children’s Charity, the Mission to Seafarers and a number of other charities.

Finance – the church’s finances have been very ably looked after by the treasurer, , who has done a great job and gift aid secretary and those who count the collections. A machine for card donations was installed at the back of church. very kindly stepped in to help the treasurer with the gift aid claiming following the sad loss of .

Communication and Publicity – we continue to produce and distribute an excellent quarterly newletter. Our thanks to for her hard work on editing this and to who will be taking it over and to for organising the distribution and the team of distributers. There is a website and facebook page for the church.

Pastoral – a small pastoral team continues to meet and provide support to a number of housebound church members alongside the efforts of many church members to look after one another and welcome and ensure a loving and supportive church. A number of people offer help to bring people to church and our social events support people.

Eco-Issues

We have a joint Eco-Group with St Adrian’s to help both churches work towards the SEC’s Net Zero target. We celebrated the new Creation Season in our worship and continue to research options going forward; a small library and regular articles in our newsletter help to raise awareness of ways individuals can respond to the crisis. Where possible improvements have been made to the church’s use of products.

Church Governance

The new constitution was approved following two congregational meetings and is in operation. A new memorandum of agreement with St Adrian’s has been agreed. We play our part on the wider Diocese through Diocesan Synod and Diocesan and Provincial roles undertaken by clergy and lay members.

Music

We are blessed with a really good choir and Director of Music supported by a number of occasional organists. As well as assisting with regular worship the choir have been very supportive in church funerals and other occasional offices.

Church Groups – as in previous years, we had shared Advent and Lent Groups with Abbey Church and Dirleton Kirk. There was a very good confirmation group. We take a full part in the North Berwick and District Association of churches Group and supported shared services. A World Day of Prayer Service was hosted at St Baldred’s.

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ST BALDRED’S CHURCH, NORTH BERWICK

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ST BALDRED’S CHURCH, NORTH BERWICK

Independent Examiner’s Report To the Vestry of St Baldred’s Church, North Berwick For the year ended 30 September 2025

| report on the accounts of the charity for the year ended 30 September 2025, which are set out on pages 8 to 15.

Respective responsibilities of the Trustees and the Independent 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’s Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations (as amended) 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 report

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 seeking 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 | 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:

have not been met; or

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

Whitelaw Wells Chartered Accountants 9 Ainslie Place Edinburgh EH3 6AT

Date: 7 December 2025

7

ST BALDRED’S CHURCH, NORTH BERWICK

Receipts and Payments Account for the year ended 30 September 2025

Restricted
Unrestricted
Notes
RECEIPTS
Donations
2
-
52,197
Fundraising
3
-
394
Income from investments
other than land & buildings
4
-
10,902
Total Receipts
-
63,493
PAYMENTS
Payments for charitable activities
6
-
68,571
Grants and donations paid
7
-
3,685
Governance costs
Independent Examiners fee
-
1,560
Total Payments
-
73,816
Net (payments)/receipts
-
(10,323)
Transfer to funds
-
-
(Deficit)/Surplus for the year
-
(10,323)		 2025
Total
£
52,197
394
10,902
63,493
68,571
3,685
1,560
73,816
(10,323)
-
(10,323)		 2024
Total
£
62,751
345
9,657
72,753
61,303
3,287
1,140
65,730
7,023
-
7,023

8

ST BALDRED’S CHURCH, NORTH BERWICK

Statement of Balances as at 30 September 2025

Notes
Cash at bank and in hand
Balance at beginning of year
(Deficit)/Surplus for the year
Total cash funds at end of year
Investments
Market value at beginning of year
Additions
Unrealised gain in year (net)
9
Market value at end of year
Total net assets
FUND BALANCES
At beginning of year
(Deficit)/Surplus for the year
Movement in Investments
Fund balances at end of year		 Restricted
Unrestricted
2025
Total
2024
Total
£
£
£
£
103
71,351
71,454
64,431
-
(10,323)
(10,323)
7,023
103
61,028
61,131
71,454
-
309,816
309,816
268,852
-
-
-
-
-
28,520
28,520
40,964
-
338,336
338,336
309,816
103
399,364
339,467
381,270
103
381,167
381,270
333,283
-
(10,323)
(10,323)
7,023
-
28,520
28,520
40,964
103
399,364
339,467
381,270

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9

ST BALDRED’S CHURCH, NORTH BERWICK

Notes on the accounts

For the year ended 30 September 2025

1. Accounting Policies

Basis of Preparation

The accounts have been prepared on a receipts and payments basis. They consist of a summary of all monies received and paid via the bank and in cash by the church during the financial year along with a statement of balances. No adjustment has been made for any income due but not received, nor for any expenses incurred but not yet paid at the year end. Except for investments, fixed assets are not capitalised.

The accounts have been prepared on a going concern basis. This assessment of going concern includes consideration of a period of 12 months following the signing of these financial statement.

Joint costs

St Baldred’s Church shares a rector with St Adrian’s Church, Gullane. An agreement between the churches in 1987 required that St Baldred’s to pay 55% of the total costs of clergy (including expenses associated with travel, accommodation and office supplies) and St Adrian’s to pay 45%. This was revisited 1 October 2022 when it was agreed that St Baldred’s would pay 65% of the total costs and further reviewed in May 2024 when it was agreed that St Baldred’s share would be 62% but per discussion in the current year the split has been agreed that that St Baldred’s share would be 63.65%. As such costs have been allocated in line with these agreements and show St Baldred’s share only. As the Rectory is owned jointly on an equal basis, capital expenditure on the Rectory is shared 50% each. For administrative reasons, St Baldred’s pays all the shared costs during the year, but recoups St Adrian’s share on a regular basis. As this is purely an administrative arrangement, these accounts show only St Baldred’s share of the costs and correspondingly do not show the income received from St Adrian’s for their share.

Church building and contents

The church buildings are not shown in the statement of balances. The vestry believes it is not possible to place a market value on them. The valuation of the church buildings and contents for insurance purposes is £11.6 million at replacement cost.

Special collection

During the year the church made several special collections for different charities. These funds were banked and the totals collected paid over to the respective charities. Because the church was simply collecting the money on behalf of individual donors and forwarding it to the nominated charities, this income and expenditure are not included in these accounts (see footnote to note 7).

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ST BALDRED’S CHURCH, NORTH BERWICK

Notes on the accounts For the year ended 30 September 2025

2. Donations

2.
Donations
Restricted
Unrestricted
£
£
Congregational giving
-
44,735
Gift Aid – Tax recovered
(see note 5 below)
-
-
Donations including wedding,
funerals, visitors etc.
-
5,814
Organisations for use of hall
-
1,367
Legacies
-
-
Organ Fund
-
-
Social and other income
-
281
Miscellaneous and Sundry
-
-
-
52,197
3.
Fundraising activities
Restricted
Unrestricted
£
£
Members of the congregation
arranged several events including
Sunday Soup and Summer Teas
-
394		 2025
£
44,735
-
5,814
1,367
-
-
281
-

52,197

2025
£
394
 2024
£
43,022
10,255
5,835
983
2,000
103
203
350
62,751
2024
£
345

4. Investment income

These amounts represent bank interest on deposit accounts plus interest from our holdings of fixed interest stocks and distributions from our unit trust holdings in SEC Units. Currently all investment income is categorised as unrestricted funds.

5. Gift Aid Tax recoverable

Gift Aid Tax recoverable
2025 2024
£ £
Receivable within 12 months:
Estimated tax recoverable for 6 months to 30 September 2024 - 5,100
Estimated tax recoverable for 18 months to 30 September 2025 9,300 -

11

ST BALDRED’S CHURCH, NORTH BERWICK

Notes on the accounts For the year ended 30 September 2025

6. Payments relating to charitable activities

Restricted
Unrestricted
£
£
Share of Rector’s Stipend,
rectory and office costs
-
36,127
Quota to Scottish Episcopal
Church
-
6,210
Insurance of church building
and contents
-
4,871
Church building running costs
-
13,919
Worship-related supplies
-
444
Young church expenses
-
170
Music (organist fees and
maintenance of organ etc)
-
6,071
Miscellaneous expenses
-
759
-
68,571		 2025
£
36,127
6,210
4,871
13,919
444
170
6,071
759

68,571
 2024
£
36,452
5,167
4,791
7,517
350
291
6,235
500
61,303

12

ST BALDRED’S CHURCH, NORTH BERWICK

Notes on the accounts

For the year ended 30 September 2025

7. Outward giving

Church’s contributions used to augment donations received from the congregation:

Aberlour Children’s Trust
Bishop’s lent appeal
Brain Tumor Charity
Cancer Research UK
Christian Aid Middle East Crisis Appeal
Christian Aid Week Appeal
Combat Stress
Emmaus
Friends of St. Mary
Help for Heroes
Mary’s Meals
Mission to Seafarers
St Matthews Church
World Day of Prayer
 2025
£
350
394
300
450
-
1,220
350
-
40
-
350
-
-
231
3,685		 2024
£
300
405
-
-
50
1,500
-
250
40
250
-
242
250
-
3,287

Total raised for all charities including the above £3,685 (2024: £3,287).

8. Remuneration and Expenses paid to Vestry Members

No Vestry member received any remuneration or expenses relating to their position as Vestry members (charity trustees).

The Rector received standard stipend and payment of pension contributions in accordance with SEC-approved stipendiary amounts. The full stipend for the year was £33,978 (2024: £32,391), with pension contributions of £5,406 (15.68%) (2024: £6,647). An Additional Allowance of £504 (2024: £489) was also paid to the Rector by the linked charges as his direct employer but funded by the Province. Travel and other expenses of £1,077 (2024: £1,691) were reimbursed at the SEC and HMRC-approved rates. All these costs are included in Note 6 above and are shared with St Adrian’s who pays 36.35% with St Baldred’s paying 63.65%.

As is customary, the Rector also occupied the Rectory on a rent-free basis. Council tax on the Rectory is paid by the linked charges.

By agreement with all the Trustees, recorded in the vestry minutes, received £3,105 (2024: £3,317) for services as a Church Officer. Additionally, was reimbursed expenses totaling £319 (2024: £237), was reimbursed expenses totaling £Nil (2024: £5,081) and was reimbursed expenses totaling £293 (2024: £Nil).

13

ST BALDRED’S CHURCH, NORTH BERWICK

Notes on the accounts For the year ended 30 September 2025

9. Investments

Investments
Market Value at
10,156 Units Episcopal Church Unit Trust Pool
TOTAL INVESTMENTS		 30 September
2025
£
30 September
2024
£
338,336
309,816
338,336
309,816

14

ST BALDRED’S CHURCH, NORTH BERWICK

Notes on the accounts For the year ended 30 September 2025

10. Movement in funds

At 1
October
2024
£
Unrestricted
Fund
381,167
Restricted
Funds
Organ fund
103
381,270
At 1
October
2023
£
Unrestricted
Fund
333,283
Restricted
Funds
Organ fund
-
333,283		 Investment
Income Expenditure
Movement
£
£
£
63,493
(73,816)
-
-
-
-
63,493
(73,816)
-
Investment
Income Expenditure
Movement
£
£
£
72,650
(65,730)
-
103
-
-
72,753
(65,730)
-		 At 30
Gains &
September
Losses Transfers
2025
£
£
£
28,520
-
399,364
-
-
103

28,520
339,467

At 30
Gains &
September
Losses Transfers
2024
£
£
£
40,964
-
381,167
-
-
103

40,964
-
381,270

The Organ fund represents funds received in the year for the organ.

15