2021-12-31-accounts

Chority Reglstrntlon No. Sc￿3102 (Scoda#d) CUPAR BAPTIST CHURCH TRUSTEES REPORT AND Accouwrs FOR THE YEAR ENDED 31 DECEMBER 2021

CUPAR BAPTIST CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 Recereth￿ idmknlstrAllon det115 S¢ollith Ch8riryNumtr SC003102 Cupar Baptisi Church. 79 Bonnygatc. Cupr. Fif4 KY15 4B Y Trustees lor 2021 a re8ionul pastor of th¢ Baplist Union of Scotland) c￿ntinUeS gs Mo¢kTOtor for the ¢hurch during the rnlnist¢rl￿ vaw but Is not alru5tee 8rtd Iw no managerial rol Slruttur4 governAnee aDd manigem•nt Gov¢rnlngdo¢umeDt The Chur¢lJ i8 a ¢haritable Uninco￿01&ted 8gSOCiatiOD and th¢ purposes and adrnlnittr￿I0ts arrnngements sre set oul in our constitution. Rttrultment snd gppoinlme•¢ of Trnite The Trustees ofth¢Church ￿the0[fICe Bearers and De￿Os. The OffJLYBtara5 a￿th¢ Minis¢¢r, S¢￿etary and Trwurer. The Church ChaiTPCfSon i&appDind 41 th¢ Annual M￿g and hold$ oifKe for one yw. ￿ which time tbeyart eliwble fDT rele¢iion. tkaEons shatl b¢ ¢I￿led in rotstion aTrd hold otrice for three yearsb or until IcavinÉ mtmVKrshipof the (thuch. Al thc cnd ol their leryn ofofficc, thcy are eliELble for re-¢le¢iion. Elections for Dcwns ar¢ held ￿ the Antlual MeetiTh& s￿)uld Awacattcy ri54 nominations for replacement ar¢ sou8ht from ihe Church in accorda￿¢ w5rh accepied proC￿ureS. ¢bstv r¢sRgned. Obiectrvu 8c¢ivi¢i¢i ChA￿table PQTPOSg$ The purp05C5 tsf thrChur¢h 8r¢the8dvanc¢m¢ntofthe Christian faith in fte¢ord8n¢¢ with theteachings of th¢Bible, includin8 ¥WT5hip ministry. ¢ommunity servicc th¢ S￿pp]rt of other or8ani5alions Lnvolved in Chrisuan worL MBin 8ctivities and *¢hlevements During they¢arth¢ D¢acoDs makereport5 ￿ th¢ church membcrship. Extra￿5 from these repons are includeA fr¢r¢ts tiv¢ an Ddi￿110Th of the actiYitj¢5 orth¢ fellowship. The Tr￿£￿1￿ provld&¥ 2 financial report It rhur¢h meeting. After ￿VIG¢ fro￿ th¢ Baptist Union of Sc4)tland the Church Consti￿tion on 03102r21 to allow mc¢tSnp to be hcld online or in hybiid form. The cllgnge was no¢lfied to OSCR on 11102121. In-PEfson seTrlces nsumed OTh E&st¢r Sunday 2021. Initially tWiC¢ ll rnonth th¢rt w¢¢kly fmm 19th AugusL

CUPAR BAPTIST CHURCH TRuKfFES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 During the lockdowTJ the church Executiv¢ have been rneeting i¢gularly via Zoom and Sunday worship seryi¢¢s have b¢en rnadt available via the livestream broadwts of Alness Baptist ChMr¢lL Many ￿ve expressed their apprrKialion of Rcv Robert Adair's ministry and we 8re extremely ￿at¢fvl for th¢ link up wilh Aln¢ss. M&ureen Ramsay resigDed from the rok of Pa#oral Deacon after around tett years of falthfvl servic& Thi5 ￿¢￿eS vawum in th¢ pastoral care within fellowship. Of 50Tn¢ help are the Deacon's li%ts to ensure that everyrd Jesus Cknist! In his great me￿yhe h4sgiven usncw brth i￿0 a livinghope throu8b the rcslltTectiOrt of Jesus Christ from the dea￿ and into an inheritance that¢aD never pcrish. spoil or fade. This inh¢ritaDce is kept in heaven for you. I Peter 1..34. Extraet from the Secretary's Report- MAY 2011 Th¢ I￿ Church Secretary report was in May 2019. 1.hcrc was no May Church Mecting l•# year and it seems 45 if a whoie year or mor¢ of church life has been lost. ThE COVIt>19 pandemic restrictiOT15 have ¢￿Sed a of the notmal activili¢s of the fellowship to Stop. Church Concerts. messyChllrc￿ BonDyg&¢¢ MOVI￿ Holidayclub alld theability to rninister inth6Car¢ Homes and via school visits all Ceased. Sin￿ thc 5t3rt ofthe pandemic h8ve had the sad 10&8 of Irene Horsburth and Evelyn and MotTiS Ander50n. We mouttj our105$ but rejoice that they are now with iheir LA)rd and Saviour. Extr8Ct froTh the Cbildr¢n and Young PeoplE's Deatdn Report-miy 2021 It has been a year like no oth¢rl Therc has been no fa¢¢-to-facr Sunday ¢ea¢hin8 for 14 mot)th& Instead. the children have be¢n PTovided the opportunity to engag¢ wlth an online Sunday School on a weekty basis. ThiE web litlk has be¢n in every w¢fkly email alon8 wlth the main service linkto Aln¢s$. Vi￿al su￿laY S¢hThkl was startcd right atthe start of lockdow7) IBst March by a youth worker and 4Froni Theatre administrator from 2 Baptist church in Wor¢4ster. It h8s been a blessinB to w#trh ¢ach of thes¢ probTdrnrneS - a variety of story. draTlli a¢tivitie$ and ¢r8ft. The ministry that VSS has prnvided has been brilliallt and so well SULtcd for th¢ prin)ary age group. There was Yirtua] holiday ¢lub during one week in the surnmer froTJt¢d by VSS and 4f4ront Theatr¢. Two of ourchildren had photos of craft Shown and Jok￿ shared live onlinel

CUPAR BAPTKST CHURCH TRUSTEES, RKPORT {COF4TINUED) FOR THE FE4R EIVDED 31 DECEMBER 2021 In addition. for those familieswatthingthe A]nessB&ptistChurth services, there hAS be￿ ￿ 911 age family 510ry f¢4tyre told through sketch art. The older young people hjve had less Opportunity tts engage in any dire¢t t￿¢bIng, K2 produced a short serie5 from Mar¢h- May 20 for bible teaching and reflection. This w&4 a]so included on the weddy churEh email. More r¢ceTLtIy, VSS have changed their oirtpllt to fomightly in the intrrvcnillg weeks th¢r¢ R$ a'Job'5 A Gwd Un. video giving more relaxed and fun youth input Rnto bible i¢aching and Christian tntths. What how the chilthn's and young people's ministy wlll continue when we TeSUrnC rnor¢ regular Sutthy s•wi¢¢$ is yct un¢lEar. l osk that you ¢ontinue to pray about thi5 part of our church rninislry it$ direction as w¢ move oul of restrlcdorts. And please hold all our children and youn8 folks in your prayers. Truste¢ r¢mMn¢Yatlon and ¢xpen$¢g No Trn5te¢ or & person related lo a trustre had any p¢r3onal iTrtcrcst in any contract or transaction ethtered into bythe charity durin8the year. Flrtanclal Revlew At the yw end the churth had a deficit forthe y¢¥rof £9.158 (2020-surplu5 of £4,586). The churth h¢kl Unrestrict￿ funds of £51.240. Th¢ cwr¢nt r¢s¢rv¢s sIe Su￿1CLent fol ¢ontinuing our ¢wMt activitiCS. Plans for the futur¢ The ttustre5 have obtained the necessary approval requiTed from OSCR to convert to a SCIO from 14 March 2ff22. AII ¢xi5ting assets liabilitics of the existing unÈn¢orporatcd chaTity will be transferred ID the SCIO as of that dAt¢. The Thtstees. repon was apwoved by thc Bo¥d of Tn￿tett.

CUPAR BAPTIST CIIURCH INDEPENDENT EXAMIIYER'S REpoirr TO THE TRUSTEES OF CUPAR BAPTIST CHURCH I rqKrt on tl financial stht¢m¢nts of the Church for the year ¢kd¢d 31 December 2021, whi¢h are Set out on p38e5 5 to Respective rcsponjibilitios of t￿ste￿ #nd ¢xomimtt The Church's Iruses are responsibl¢ for the prq)aration of th¢ ftnancial ststements in atcordaTKe with th¢ tm5 of th¢ Charitie$ aTth Trustee Investmcnts (Sc￿18nd) Act 2005 atld the Charities AKounts (Scotlffid) Regulations 2006 (as 8mcnd¢d). Th¢ charity's trwstees consider that the Audii requir¢m¢n¢ of Regulation l(rfll(a) io {c) of the 2(K16 A¢¢ounts Regulations do¢s not apply. It is my rtsponsibility to ¢xarnirte ihe financial st4t¢Me1￿ as required undcr scciion 44(1)(¢l of the and io statc w￿ther particular rnattcT5 hay¢ come to My attention. B•sis of lttd¢pendtt è%omlDer'8 8tsternent My Examination 15 carried oul in Accordan¢e with Reglllati¢XL 11 of ihe 2(wJ6 Accounts R¢gutaiions. An ¢xwn1￿atIOn ityolude5 a review of the accounting r￿rdS kept by the ¢harity and a comwison of the financial slat¢m¢nt$ PTeseui¢d with t1%>5e r¢coTds. It 8150 includ¢s ¢￿sIderatIon Df any Un1￿U￿1 items or disclosuTes in the fin&nci81 Stste[n¢n￿ and seeiL5 explanations from the tTUStCC5 conccThin8 any such rnatt¢rs. Th¢ procdur¢s uTrJ¢rtaken do not provide all thr evidence that would be required in at) audit and con5equ¢ntly I do not ¢xpr¢ss an audit opinion ort th¢ vi¢w 8LVCn by the rinancio] statem¢nts. Indtptttd¢nl ¢yaminer's s¢•tsm¢lll In conn¢u1ion with my examinEtio￿ no matter has cotne to my attentit￿.. (a) whi¢h gives mc reasonable cause to bclicvc that irt any material resrKct ¢he requirements: t(F k¢¢p accountin8 records in aLxord&nre with section 44(1) (a) of th¢ 21)5 AL* and R¢8ulalion 4 of th¢ 2006 Account5 K¢B￿latIo￿. and (li) lo pr¢pare finwJ¢iai statements whith with the a¢Munting recorth and cl￿PIY with Regulotion 9 of thc 201kS Accounts Rcgulations. h4ve b¢¢n met or (b) to whiGh, in my Opinio￿ att¢ntioTh should bc drnwn in order to enabl¢ A pfobxr undcrstanding of ihe finanGifyl $tatrmtnts to be reached. lure.. James Hair & Co 59 Bonnygwts Cupai Fifr KY15 4BY

CUPAR BAPTIST CHURCH RFCEIPTS AND PAYMENfs ACCOUNT FOR THE YE4R EIVDED 31 DECEMBER 2021 U￿￿51rICt¢d Uonstrt¢ted funds furtdB G¢n¢r81 DesignAttd 2021 2021 T•t81 2021 Totrdl 2020 Note4 Donations legaci48 Other income 192 21,152 10.200 26,807 8,300 10.200 31,161 31,353 35.312 ChAritable activities 37,209 120 37.329 27,544 Oth¢r 3.182 3.182 3,182 To¢•1 rtSo￿le￿S expended 40.391 120 40.$11 30,726 okricitysurplus forth¢ ye4r 19230) 72 (9,158) 4,586

CUPAR BAvrisr CHURCH srATEMEIYT OF BALANCE5 ASA T31 DECEMBER202J RtStriUEd Bank amd D¢p•ilt Balinc Brou8hi 60J98 60J98 55,812 Mov¢Jelll IA yur Lkf1¢itySm>l￿ fory 19.1581 (9.1581 4,516 51 61pJ98 Flxéd kntts lAr¢iirfctqd fund) ajurch 250,rK 67J 30,fYJO 250,WO 67.500 30,iX)O Furnitwe and fittin 347JfyJ Ltsbllltiu luDr¢sirletrd fvnd) Pension liability BApti¥rUnion of SE￿i0￿• loan 11.4 23J33 17,500 2&515 Tht a¢count5 werc brprortd byth¢ Tru¥ko5 and signed on th#irbthall.. nJ5tee

CUPAR BAPTIST CHURCH NOTES TO THE AccouNrs FOR THE YE4R ENDED 31 DECEMBER 2021 AcEOUnting polittts l.I Ac¢ottntinE tonvtntlon Th¢5¢ KCQUnts hv¢ b¢en preF4rl OD the Receipts and Poyme#ts knis in aecord&ncc with th¢ Chariti¢s and Trustees Investment (Scotland) Act 2005 and the ¢Tharitic5 A￿D￿nts {Scotland) Regulations 2006 (98 gmended). Donatlons and It2gclc5 Unftstricted Unrtstrided f￿ndS funds Ctrtèr91 Designwted 2021 2021 Tdal 2020 2021 Donations and 8ifts 20.960 IY2 21,152 26.807 Donation¥ Ad gifts Gift Aid donations Gift Aid ￿f￿nd Non GiftAid donations Othtt offering, donlltiorts etc. BMS offerin85 BMS off¢rings- birtlwjay scheme 11,3 2.846 3,6(K) 3.129 11.385 1846 3.600 3.129 12 iio I6,1￿7 3,947 1.933 2,270 321 269 12 Iso 20.960 192 21.152 26.807 OlbErineome Unrejtrkted f¥nds Total 2021 Total 2020 Rcot re(%iY¢d 10.200 8.5QO InvÈthnent Infom• Umrestritt runds Ge*eNI 2021 2020 EDterest￿t￿¥￿ble

CUPAR BAwfIsT CHURCH NOTKS TO THE ACCOUNTS FOR THE FEAR ENDED 31 DECEMBER 2021 Chxritable #cliviti UnTUtricted UnY¢$trfet¢d FuJLds Funds G•n¢r•l De8i%nated Totsl 2021 Total 2020 Mittist¢r stipend Pension c(Jntributions Pulpit Supply Rwairn arml maifiteoattce of church Man%e cosLq He&t & light Insurdnce T¢lephone Licensing and ¢opyright fees Actountsnts fe¢ Conftro￿C cxpens¢s SGotti5h Baptist Fund Donations Sundry c4)5ts Legal ¢osts Cupar Mcs5y Clwrth BMS LoAn int¢r¢st and charg¢s 500 4.207 2.075 16.987 1.535 1.670 3.260 348 601 1.9C#) 500 4207 2.075 16,987 lJ35 1,670 3,041 2540 3.468 2,024 3J63 518 605 1g(K) 348 601 1.9 1.104 2.080 124 2.024 4280 58 2.090 2.080 120 120 318 529 318 318 36,709 120 36.829 27.044 Sh4T¢ of governance costs 51KI S￿) 500 37.209 120 37J29 27,544 ottstr Uttrestrietrd fuAd4 Total 2021 2020 I￿art repayments in y￿r 3,182 3.182

CUPARBAPTIST CHURCH Ji(YrLsTOTHE FINANCIAL STATEMENfs (CONTINUED) FOR THE YE4R ENDED 31 DECEMBER 2021 7 MavtJxeTht (• funds AB1 31.12.21 •1￿1.11 Rettlpts Piymrnts Tv•n¥fer Unr•strft¢¢d Qener4J fiuM4 140,1911 9.230 Cupar Mes%y Church Junior Christian Endeavow fimd DryelopmErt fund Chur¢h band fund BMS fvnd 518 167 J8.987 136 176 IJ6 188 sli 167 49,757 136 241 156 188 {9.230) 192 (1201 Y￿th Worker fuod Totil fv￿di 60.198 31J53 140,51 IJ PupDXS of Debil￿1¢￿ Fujjds C￿￿m&S¥ChurCh- ￿Ed to pa> for Monthly¢omm￿ty famkly 2ctl￿til j￿i0rchrlsIInTh EThdeaV0￿ fimd- for¢xpell9e$ for LThrisii8th Endeavour (ko4) D¢VtIo￿￿￿i fund_ for tnajordevelopmcnts wjd as a SBft8uwd aga>n8¢ unfgrsEen expttWS ChuTdJ band fund. u5td fwexpenses ￿laDJ￿8 ￿ the worship band BMS fund. used to hold th)nHtiOmTD￿t towards BMS World ￿￿slon Dc*tt$ Grwp fimd. used th hold dottÈÉions made towards the Z•mb¢u" Mis5Éon YLnrfh Workt¢ frnd •U5e41 to knld doTJatioA% towlrds fimdu￿1 Joi￿ Yth]th Wo