Scotlifh Charily No.SC 0001425
Broxburn BaptRSt Church
Trustees, Report and Financial Statements
Year Ended 30th September 2(123

Broxbum Baptist Church
Contents of tbe Financial Statementsfor ihe year ended 30th.geplember 2023
Pagc
Lhurch Infi)rnialii)n
IILpi)rt ot'thL .1 ru.¥tLX'
K¥P()rt of thL In￿L￿nd￿nI l..xaminLp
InL(ImL dnd l..XPLnditurL AcLC)unt
IlaldnL¢ ShLLI
N()tL4 to thi l.inancial %tstL'm¥nL

Broxburn Baptist Church
Cbireb IDforniation
Triiqtee
IlaiikL'rs
Ili)ydl Ilank i)t Sci)tland
3111 Ild l.inl(In
NLwbridg¥
lThde
endent F.xsmitt¢r

Broxburn Baptist Church
Report of the Trustees
'Ih¢'l.ru￿V￿ a￿ plLa_%¢d i() pr¢sL"nt thcir r¢'rK)rt t()8¢.thLr viith thL tinanLial 8tatLmLnts nf thL churL.h the
year ¢nd¢d 30th %ept¢mkn ?073
Sialu5 of Charity and Govtrnittg DocumeD¢
lJr()xhurn E3apli%t ChurLh ]% L%tsbliskL'd by Consliluiion. 'IThL LhuTLh 15 a SLottish Ch(wity (Nu. SCIIUU14?5)
rLti)gniKxJ by thL Inldnd KLVLlluL unsA'r TLl¥rLnLL numbL'r CR41625.
Aims and Affilia¢ioJJ
-IhL aims of thb church in linL with ILS Consliluiion
-I'hL church 1.% a(filiaiL'd to thL' Ilaplist Ilnion lif %coi]and.
"rrustees and O￿lee Bearers
'I'hL church 1.% iongrLgaliiiniil in wlicy and its day to day wnning is undcrtakcn by thc ()tlicc13carL'rs (the
Tru%tL"L5) dnd the IkaLiills. Th¥ (IffiLc BcdfLY5 who SLfvLd during the y¥dr and to the IldtL' i)f this r¢p(irt
WLtL as tollows:.
'I'rusiL'L%
Trea.Ytirer
Appoinlmenl of Trustee5
'ii¥ I I'ii)lii% ,'IfL I)I)IIIIT)'Iliil ti)r ,'Ipi)11111111li |)1 by thc LhurLh MLrn￿.r$ &s and when rcquirLd ai d Lhurch
mLL(ing h¥ld f()r thi% puryMM". -nK'rL 18 n() fixLd ￿Yrn t(r .1 ru41th"%hip. Prii)r l() thL'if dppiiintmLnL nLW
'Iru5tL'Ls w()uld have Ix'Ln d LhurL'h ￿lmI￿r f()r s()m¢ tim¢ dnd wi)uld FK. tiimili4ir with th¢ churLh'.s valuLS.
ILS airns and objcctivcs as WL'II as ILS day-to-day c)PLralions. As part af their induction pr()gramrnL. n¢w
.1 rustL'¥s arl rLquirLd to wid¥r8tsnd thL"ir slathttiry rLsp(In.sib&liliLS.
Acbievements amd Performamce
l)uring thc yL&ir, thc chutch m¥t regularly for worship and catTied (￿1 various aclivitic% in pursuit of thc
aix)vL stalLd aims.
SiLinifiLani highlights, LvLnts and dLvLlopmLnts ot nolL' in thL' yLar include thL folluwing.. _in rclation [(}
aLlivitiLs'.
Q I)51IIIIU¥d l..Inpli)ymLnt lit- a part-iiml L'i)mmunity' l)a%ti)r. la.%kLd with TLdLhing ()ut tLTr thi l(KJl
C i)Illiiiuid I'lii l.igliihiiuK il hahTr and Ii)ddlir bFri)up i)[￿n (() Jll iii thi ¥LTrIninuni￿'.
C i>iiiinu¥d ,IDI11)iiiidi %UPEMirt bpriiup liir p￿￿niN with and Pdfilli% ill- LhilLirin w.hii hdvL. A I)I11).
In iiii)pii'aiiiin ￿'1[h 'llriixbum and l.phall L'i)unLil lit- L'hur¥hi4 hiTrNlid a 4Ln'iLL liir I l()Iv W'LLk.
IrgpiillizLd a LoIILLlii)n i)I"L'hr1￿:1S %hiK tXiK¥% t(Ir IhL %dmariTan s l>ur*L I'hrisima% .￿p￿J1
l*()i'idLd Jii L YLnl liir lhildriii tri)m il'iihin and i)ul%iili lh¥ ¢hurLh JI l.a%lLr
C Iiiilinuid i(1 pri>1 idi d WiLklw nLw%ILnLr in prinl and Wi&1 Liiiail and yiiial mLdiJ.
L'iinliiiLILd and ¥xlLndLd %iTh'iiLS in Ii)Lal LdfL hi)mL% thn)ugh thi IIiLdl C'i)UllLiI (Il. L'hurihLS.
C ￿￿1¥d Iiul a Th'ILL H iih bi(k)d4 di)nalid Ix'ing, gyji'il) li) Il'is11.()thi41n l-(Iiid13Link.
L 1117liniiLd IM(?TJililJ' L i)IILI&L'h<il,'<i IIIIL, (l￿n lii Ihl iiiminuiiilj. ()n¥ mibnili all pr(ILLd% ￿lrE ti)r
Maimillan (.￿lir I'a¥i.
L IintinuLJ il monihli. W'iimLn N l.Llliiii'%hip.
( ()nliiiLiid iiii)nihI￿ l-Jmily l-Ll1i)￿￿hjp liir tamiliL% in thL 11)mmunity.
L i)i)rinuLd IhL pfiKL%% IIt-L()llVLTlin&T [() a %L'II I.

Broxburn Baptist Church
Report of the Trnstees
Achievements and Perforniance Icontinucd)
In rclation fo funding-
A small dLLrL'dK in di)nali()n% fr()m Lhuruh mLmbc'r% vid WLLkly c)ffLrin&s and CJift Aid donaiTI)ns.
A Small diLr¥'a5L in twXiLipati()n by Lhur¥h mLmkrs in thl (lift Aid %Lh¥m¢.
Financial review
Principa150urces ollMnd¥ng
'rhL LhurL'h rL'CL'iVC% its. funding from church mLmlws and adherLmLs by way of offcrings and (yift Aid
l)i)nalii)n.s
Re&erve.f
RLJ.%iili.%.[i)r ihe Year
As d fLsuIt of 4 d¢tiLil ti)r thc y¢arof £7282 th¢ (iLn¢ral l."utHI ai 30 %Lpt¢mb¢r ?0?3 amount¢d tt) £?6633
(?(})? 34365) OthLr unrL%triclL'd fund% totallLd £3369 (20?2 ?919) giving l()tal funds of £311002 (?0??
£37?84)
GraDt M8kiDg Policy
"I"hL LhwLh makLS granLs from its tithed gift income to individuals and organisalions thai arL' gLnLrdlly
kniiwn tt) thL .1 rus￿.￿￿ thL Lhurch. IknL kncficiariLs arL' involvL'd in aLtivitivs or ministric% cc)mpa(ibl¢
with thL churih's (Ihj¥¢liv¢.%.
Statemen¢ OD Risk
'IhL I ru%lL'L%a.S4L%S thc major risks t() whtch th¢ charity is cxposcd (Trn an ongoing basis and havc Lstablished
pr()L¥durLs l() miligali thi)K that arL' idLntifiLd as a rL4uIt of thLSL rL'viLWS.

Broxburn Baptist Church
Report oftbe Trns1tt5
Truslees. ReSPODsibilit
UndLr ILgislaiion K'laimg ts) charJ.li￿ in koiland. thL" TrUStLi￿ arL' r￿u￿¥d lo preparc tfftancial slatL"mcnts
t'oreach tinancial year which givc a truc and tair vicw ot the ￿te ot the church's aftairs and of its incoming
r¥￿ll[L¢s and applicalion ot. rcs(xircL% includin8 its surplus or dcticit for that yLar, and whiLh havc IK"¢n
pr￿rIY p￿pared frum and at¥ in agrccment with the accounting rLr(*ds of thc chwch and c(xnply with
rclevani discloswe requir¢m¢nts.
tn prcparing those fMa￿l21 siai¢mcnCs, dK" T￿￿tL￿s arc required to:
s£lect suitsblL a¢¢ounting ￿lICicS and then apply thcm cffl%i5tL￿tIY
akL judgL"mL'nts and Lstimal¢%. that arc rca41)nabk and prudenl
prLt)arL thL fIna￿l21 st2temen15 on the going concLYn lusis unless it is itil￿riV￿alC to prcsume
thai chU￿h will cc)ntinuc its activitics.
Th¢ TruslL¥S arL TL"StKbn%ible for k¢¢ping prO￿r accounling records which d￿CloS¢ with rcaionabl¢
a¢¢ur&'y at any limc thc church's financial wsitson and cnabk thL .1 rustcLTh to Ln¥urc tknt th£ financial
tatL TnunLs c(Imply with thL" fLquirnmLnL4 of SL"ction 5 of thL Iaw RL'forni (m&s￿lIan(VU$ Provisi011s}
(SLl>tland) .QLt IWO and thL Charitics ALLounts (Scotiandi Rrgulalicins 199? fk)wing th¢r¢frc)m. "IhL
.1 rustLt% alx) havl ¥LDLTdl ￿SpOnsIbl11ty for taking wih sK"PS" &• ￿&s()nablY OPLll tsi thcm ￿ safcguard
¥hurLh's asSCL% io prL'VLnl and d¢¢cl fraud and othcr irrL-gulariiiL'S.
OTr behalf of ihe Trn*fee
l)atcd
ovimkr ?0?3

Broxburn Baptist Church
Rewjrt of ibe Independen¢ F.x4miDers to the Trnsteesff)r ih¢ y¢arep￿ed 3rt.gepi¥mher
2n?.1
I rewrt nn the accounts of ihe church fnr the year ended ioth september 2017 which are set
ui on pagTeg 5 to 7.
Respective responsibiliti￿ oftrnstees and examiner
Th¢ charity's tnLStc¢s arc rcsponsiblc for th¢ pr¢poralion of ￿OUnts in accordancc with
the tern)s of thc Chttrilics artd Trustcc InYc5ttnent (Scotlandl Act 2(K>5 ttnd thc Chariti¢s
Accounts (Scotland) Rebwlations 2(M￿. The charity trt￿teeS consider t]kii the audit
rcquir¢m¢nl of Regul￿10￿ 1011) (d) of the Accounts Regulatio￿ does wt apply. It is my
respon8ibili(y io examine the accou￿$ a5 required under 5CCtion 44(1) (c) of thc Act and to
siaia whether panicbjlar matters have come to my kthenlion.
Basis of independent examiner's statement
M). ¢X¢uninaliun is ra￿led out in accordance with Regulation I l of the Chariiies Accounrs
Isiotlandl Reguliltions 2000. An ¢Xitsninaiion in¢lud¢b 4t T¢VifW of thr a¢wunling rccord5
kLPt by thL Lliariiy aiid a comrmrison of ihe accounLS presenÈed with Ihiyie r¢wrd5. 11 ii1s0
IEILludvs Luiisidrr¢ltion vf any Unusu￿ iirms ur dlsLIvsur￿ in thc <ircuunl¥ lind Seeks
explaii<iliuris frviii tli¥ trLLSItttrs LUIlL¢￿IllI¥ suLh m4ill¥ts. Th¢ pii)LLxlur¢s und¢riak¢n tx)I
pruvi41¢ ull tli¢ ¢vid¢iiLe ih<it would ￿ r¢quirtyJ iii ￿ audiL dnd Luiise4uenily I do IKIL exprth
iiudil upiniun on th¢ vi¢w ujiwcn by ih¢ a¥¢uunls.
Independent Examiners. Staiemeni
In ihe course ot. my examinatioN no matter has come to my attenlion
l. which gives me reasonable cause to Ixlieve that in any material respect ihe r¢quirements'.
lo keL'P accvuntin¥ records in accordance with Section 44(1 l {a) orth¢ 2005 Aci and
Regulation 4 of ilr 2U06 Accounts Kegulations. and
lo prcpare accounts which accord with the a¢counting records and comply wilh
Regulation 9 of t￿ 21K)6 Accounts Regulatio
have not been met. or
2. lo which. in mv opinion. attevrti(w) shoiild ￿ drdwn in order lo fflable a prI)￿r
unilL'f>iaiidir)
¥ {)1 Illi dLLI)unl% t() FK. rL'dLIIL'd.
Date
November 2023

Broxburn Baptist Church
Receipts and Payments Accounts
For the Y￿ cnduj 30 Sepimb¢r 2023
Gtoer*l Desiyated Restricted
F•
Fumds
Total
2J123
Totsl
2,022
Reteipts
Ilerings
CFift aid ()fferings
T&x rLYowuoJ i)n 8ift aid 8iving
Rents
DOn￿lOnS
OthLr inetyne
13.189
3.713
3.020
6.3(M)
13,189
3.713
3.020
6,3
1.448
9.817
2.669
3.801
T•t81 Rtteipts
27.670
28.280
yttktDIS
Pajpwntsfor Chw*dle•cdkn
minis1¢n￿ salary
l.'mploy¢r5 N￿lo￿al Insura
Pension
Couneil Tax
Pulpii Surrf)ly
MinisiLYs upenses
Church &. Mansc IrE5uraD(*
Fleiil & l.ighi & Wa
T¢l¢phon¢
Rw4irs & m￿ni¢￿8n¢t
ottish Ilapil￿ Fynd
tknnaii()ns
Computer Expenses
OutrLYch
Sundry Lxpenses
Mission gifts
iataiionLt) & Advertising
Govet*oneÉ costs
1ndLpendL￿E L¥amin&ion
legJ ¢xps
Tothl Payments
12230
12230
9.458
473
1.155
1.880
473
1.155
1.880
648
2.3(X)
1,733
9.403
1.733
9.403
1.539
2.156
393
1.592
50
1.250
725
270
587
1.2(
2.395
714
5(M
814
274
1.347
1250
725
270
587
12(Kb
41
21x1
?21)4
2W
2204
34.952
21X)
393
23.376
Defi¢itlsurpkn for the ye*r
"I rdn%lL
17.732
-7.282
Net movement in aftertr￿S(eIJ
Total funds trffoughi forward
34J65
2.919
37.284
32.380
Totsl f••ts urried forw*vd
3J69
JO.IM12
37.284
Page 7

Broxburn Baptist Church
Statement of Balances
As at JO September 2023
2.023
2,012
BaThk & C*gh IN Iband
37284
-7282
MIivLmeni in ihe year
Closini balmres
37J84
'I'ot*l Net Allets
Rcyr¢y¢ntd by..
I1Th￿¥trIcI¢o fund¥
26th33
JJ69
2919
Ministy %uptx)rt fund
Approvcd by ihc'l'rusiecs on
Novcmtxr20218nd SiBTKd on ihcir bC￿r by thc Und¢rn￿Cd..
Th¢ note5 forrn part ol'ihese financial statements.
Page 8

Broxburn Baptist church
Notes to the Receipts and Payments Accounts
For the ye3r ￿ded 30 September 2023
Unrestriettd funds
B•lanc¢ at
1.10.22
Balance at
30.9.23
Receipts Paym*nts
Transfers
Genernl Fund
34.365
26.827
(34.559)
26.633
DeslRnaiedfvNdf."
Fabric Fund
2919
-393
3369
Ministy Suwrt)rt fund
Tothl desi8nated funds
2.919
(393)
3.369
Total funds
37.284
27.670
(34.952)
30.002
7lie ti6n¢rul encomptsses all income and exF¢Thliiure relatin8 kn the primary focus ac¢ivilie5 of the
charity. other than thosc for which fvnding is r¢5tric*d.
Expl*n*tloA of funds
The Cienernl Fwid ¢ncomp&4ses all th¢ inc(*m and exr*ndiiure Teahing to the primary roc￿$ acliviiies
of the ¢hariry.other than those which h￿￿Ing is restric*d
The Fabric Fund represents sei &8ide io fimd churth re￿1￿ and renewals