ZION BAPTIST CHURCH
(THE SOVEREIGN GRACE BAPTISTS)
TRUSTEES' ANNUAL REPORT
AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
SCOTTISH CHARITY NO. SC000943

ZION BAPTIST CHURCH
CHARITY INFORMATION
Trustees
Charity number
Principal Address
Independent Examiner
Listed on Trustees' Report
SC000943
72 Glen Tennet
St Leonards
East Kilbride
G74 3UY
JRD LLP
Chartered Accountants
11 Portland Road
Kilmarnock
KA1 2BT

ZION BAPTIST CHURCH
CONTENTS
Trustees' Report
Independent Examiner's Report
Receipts and Payments Account
Statement of Balances
Notes to the Accounts
Page
1-2
3
4
5
6 - 8

ZION BAPTIST CHURCH
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees submit their Report and independently examined Accounts for the year ended 31 March 2025.
Legal and Administrative Information
Trustees
The charity's trustees can be appointed or removed in accordance with the constitution.
The trustees who served during the year were:
Independent Examiner
was appointed as Independent Examiner.
Structure, Governance and Management
Constitution
Zion Baptist Church is an unincorporated organisation and Scottish registered charity. The Church has a
written constitution and operates in accordance with the Articles of Faith Trust Deed.
Recruitment and Appointment of Trustees
The trustees shall be entitled, by way of a resolution passed by a majority vote at a meeting of the trustees, to
appoint any individual as a trustee. The number of trustees shall be not less than 3 and not more than 7.
Objectives and Activities
Objectives
The principal charitable purposes of the organisation are the advancement of the Christian faith as it is
described in the Word of God, the relief of poverty and acts of benevolence to people in necessitous
circumstances.
Activities
The Trustees are pleased to report that Zion Baptist Church continues to go from strength to strength, with an
increase in income during the financial year.
This year, we have been blessed to invest in the creation of an autism sensory room within the main sanctuary.
The project cost reflects only the materials, as a regular member of the fellowship kindly volunteered his time
and professional carpentry skills to complete the build. This room has been a tremendous blessing to one of
our young members, who can now adjust the light, sound, and temperature to meet her sensory needs. As
the sensory room is located within the sanctuary, an adjoining relatives' room allows her family to relax during
the service while remaining part of the worship and the worship team. This development has been
transformational for the family, providing full inclusion and peace of mind while their loved one is entirely at
ease in her own environment. We are also pleased to report that a backdated Gift Aid claim covered the
majority of the material costs, meaning the project had limited impact on the charity's reserves.
During the year, we carried out essential maintenance work on the church building, resulting in expenditure
exceeding income for a second consecutive year. However, our recurring annual costs remain within budget,
and our reserves continue to meet our policy of covering up to three months of operating activities—providing
a stable financial foundation for our ongoing ministry.
Our gospel outreach in Sauchiehall Street, Glasgow, continues each Saturday evening, combining open-air
preaching with a soup kitchen for those in need. This outreach offers valuable opportunities to share the gospel
with individuals who might otherwise feel unworthy or unable to enter a church building. As Jesus commanded,
we go out into the highways and byways to compel them to come in.
1

ZION BAPTIST CHURCH
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Our Sunday School, Bible Class, and Kids Club also continue, with increasing numbers and enthusiasm among
our young people. It is encouraging to see their genuine interest in learning the Word of God and seeking a
personal relationship with the Lord Jesus Christ. We give thanks for the dedicated teachers who faithfully serve
each week, planting seeds that will bear fruit for generations to come.
Looking ahead, we believe that God will continue to bless His work among us. In October 2025, we will joyfully
celebrate our 60th anniversary—an amazing milestone for a church that, at its founding, was predicted to last
no more than six months. As the text below our pulpit declares, "For other foundation can no man lay than that
is laid, which is Jesus Christ." (1 Corinthians 3:11). We stand on that unshakable foundation, confident that
Yahweh will continue to be the God of Zion.
He has promised us Isaiah 61, and we wait with anticipation for the fulfilment of His word as we see the flock
of God gathering to a Bible-based, true Protestant church that faithfully proclaims the uncompromised Word
of God. We are encouraged to see other churches standing firm in a day when the authority of Scripture is
challenged. We remain steadfast in the eternal Word of God-unchanging, as Jesus Christ, the same
yesterday, today, and forever.
Achievements
Summary of Main Achievements in the Year
• The furtherance of the Gospel of Jesus Christ.
• Community outreach.
• Funds sent to Third World charitable organisations.
Financial Review
Reserves Policy
If in the opinion of the trustees any change in circumstances or alteration in the law has made or is likely to
make execution of Church purposes impossible or impracticable, or if in the opinion of the trustees the
administration of the Church could be improved, or the Church purposes be advanced in a more appropriate
manner, the trustees may in their discretion wind up the Church and transfer the Church property (after
settlement of all debts and liabilities) to some other charitable body or bodies having similar objects to those
of the Church, and in agreement with the Church's Articles of Faith.
Review of Financial Year
The deficit for the year was £13,079, after expenditure of £10,740 on roof maintenance and £10,414 on a
sensory room (2024 deficit: £4,013). Total funds carried forward at 31 March 2025 were £132,776 (2024:
E145,855).
Statement of Trustees' responsibilities
The trustees are responsible for preparing the Trustees' Report and accounts which give sufficient detail to
enable an appreciation of the transactions of the Church during the financial year.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with
the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006
(as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the
assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approved by the trustees on 27 October 2025 and signed on their behalf by
Trustee
2

ZION BAPTIST CHURCH
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ZION BAPTIST
CHURCH
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 4 to 8.
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 Account:
egulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) o
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 the view given by the accounts.
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 requirements:
to keep accounting records 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 9 of the
2006 Accounts Regulations;
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
JRD LLP
Chartered Accountants
11 Portland Road
Kilmarnock
KA1 2BT
27 October 2025
3

ZION BAPTIST CHURCH
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Total
2025
Receipts
Donations
Charitable Activites
Bank & Deposit Interest
Other Income
Total Receipts
Payments
Raising funds
Charitable activities
Governance costs
Total Payments
Excess of Receipts over (Payments) for
the year before transfers
Transfers
Excess of Receipts/(Payments)
for the year
Unrestricted Restricted Designated
Funds
Funds
Notes
2025
2025
Funds
2025
5
62,705
1,889
211
:
64,594
211
62,916
-
1,889
64,805
6
Cash & Bank Balances brought forward
Excess of Receipts/(Payments) for the year
Cash & Bank Balances carried forward
77,300
330
77,630
(13,036)
-
(13,036)
142,507
(13,036)
129,471
254
(43)
-
(43)
3,348
(43)
3,305
: 77.554
77,884
-
(13,079)
-
• (13,079)
: 145.055
(13,079)
- 132,776
4
Total
2024
47,976
48,158
607
50,124
1,440
52,171
(4,013)
-
(4,013)
149,868
(4,013)
145,855

ZION BAPTIST CHURCH
STATEMENT OF BALANCES
AS AT 31 MARCH 2025
Notes
7
Funds Reconciliation
Bank & deposit balances brought forward
Excess of Receipts/(Payments) for the year
Bank & deposit balances carried forward
Bank and Cash Balances
Current Account
Investment Accounts
Reformed Faith Tape Recording
Sunday School & Bible Class
Young Covenanters
Zion Outreach Fund
Unrestricted Restricted Designated
Funds
Funds
Funds
2025
2025
2025
€
€
142,507
(13,036)
129,471
3,348
(43)
3,305
Fixed Assets (Unrestricted Fund)
Land & Buildings
Computer Equipment
Fixtures and Fittings
Musical Equipment
Other Equipment
9
Total
2025
€
- 145,855
- (13,079)
- 132,776
27,684
101,787
1,350
777
1,178
132,776
750,000
13.020
32.204
450
801,964
Current Assets (Unrestricted Fund)
Accrued bank interest
Liabilities (Unrestricted Fund)
Payroll Taxes
Pension
Independent Examiner's Fee
1.625
230
720
2,575
Approved by the Trustees on 27 October 2025 and signed on their behalf by:
Trustee
5
Total
2024
149,868
(4.013)
145,855
19,997
122.510
1.301
809
1,178
145,855
750,000
6,090
13.220
32.204
450
801,964
1,625
230
720
2,575

ZION BAPTIST CHURCH
NOTES TO THE ACCOUNTS
FOR YEAR ENDED 31 MARCH 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the
Charities & Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006 (as amended).
2 Nature of Funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity.
Restricted funds are those that may only be used for specific purposes. Restrictions arise when
specified by a donor or when funds are raised for specific purposes.
Designated funds are those that the trustees have set aside for specific purposes.
3 Trustee Remuneration and Related Party Transactions
Trustees are not remunerated but may be reimbursed for expenses incurred. During the year and the
previous year no trustees received such expenses.
There were no transactions with any related parties of the trustees during the year or the previous
year with the exception of cleaning costs of £4,750 paid in the current year (2024: £5,500).
4 Wages and Salaries
A minister commenced employment during July 2022 and a formal payroll is operated by the charity.
5 Analysis of Receipts
Donations & legacies
Offerings & collections
Tax Recovered on Gift Aid Donations
Charitable activities
Sale of books & tapes
Bank & deposit interest
Bank interest
Other income
Other income
Unrestricted Restricted Designated
2025
€
2025
2025
52,816
9,889
62,705
211
211
Total
2025
9,889
62,916
Total
2024
47,976
47.976
1,889
64,594
6
211
-
1,889
-
- 64,805
182
-
48,158

ZION BAPTIST CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR YEAR ENDED 31 MARCH 2025
6 Analysis of Payments
Raising funds
Books & tapes
Charitable activities
Ministerial Salary & Other Costs
Repairs & maintenance
Fixtures & fittings
Outside services (Insurance)
Heat and light
Cleaning Salary & Materials
Telephone
Printing
Books & tapes
Taxation fees
Other expenses
Gifts
Donations
Major Fabric expenses
Governance costs
Independent Examiner's fee
7 Movement in Funds
Unrestricted Funds
General Fund
Restricted Funds
Reformed Faith Tape Recording
Sunday School & Bible Class
Young Covenanters
Zion Outreach Fund
Unrestricted Restricted Designated
2025
2025
2025
Total
2025
€
-
36,232
4,817
2,399
5,564
5,214
801
600
:
:
:
:
-
-
36,232
4,817
2,399
5,564
5,214
801
600
-
414
105
21,154
77,300
254
-
-
254
21,154
77,554
330
330
At 1 Apr
2024
€
142,507
142,507
Receipts
€
64,594
64,594
Payments Transfers
€
(77,630)
(77,630)
1,361
809
1,178
3,348
211
211
(222)
(32)
(254)
Designated Funds
There were no designated funds during the current or previous financial year.
Total Funds
145,855
64,805
(77,884)
-
7
Total
2024
€
607
33,045
1,665
4,897
5,642
5,960
743
207
256
293
52,708
1,440
At 31 Mar
2025
129,471
129,471
1,350
777
1,178
3,305
132,776

ZION BAPTIST CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR YEAR ENDED 31 MARCH 2025
8 Purpose of Main Funds
Unrestricted Funds
General Fund - This fund is utilised for the day-to-day running of the church and its associated activities.
Restricted Funds
Sunday School Fund - This funds the provision of a Sunday School for children aged 3 - 8 years in order
to teach Christian principles and basic Bible stories.
Bible Class Fund - This funds the provision of a Bible Class for people aged 9 - 18 years in order to teach
Bible knowledge and awareness of wider Christian issues.
Young Covenanters Fund - This funds an organisation through which children aged 4 - 16 years
experience enjoyable activities in a Christian context.
Gospel Outreach Fund - This funds allows the Church to communicate Christian values to the general
public and to provide food and clothing to the socially deprived.
9 Capital Expenditure
As the accounts are prepared on a Receipts & Payments basis, depreciation is not provided on fixed
assets. The amounts shown as Fixed Assets on the Statement of Balances represents the historical cost
and not the current valuation of those items.
8