Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
_Scottish Charity No._ SC004500
## **Wester Hailes Baptist Church**
Trustees’ Report and Financial Statements _For the year ended 31 March 2025_
Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
**Contents of the Financial Statements** _for the year ended 31 March 2025_
||Page|
|---|---|
|Report of the Trustees|1 - 3|
|Report of the Independent Examiner|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Financial Statements|7 - 9|
Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
## **Report of the Trustees** _for the year ended 31 March 2025_
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 March 2025.
## **Status of Charity and Governing Document**
Wester Hailes Baptist Church is established by Constitution. The church is a registered Scottish Charity (No. SC004500).
## **Aims and affiliation**
The aims of the church are in line with its Mission Statement - The aim of the church is to promote an active witness to the Gospel of our Lord Jesus Christ and meets weekly for worship and for the building up of the members in their Holy Faith. We seek to minister right across the age ranges, and endeavour to keep the message of the Cross at the heart of all that we do. The church is affiliated with the Fellowship of Independent Evangelical Churches (FIEC).
## **Trustees and Office Bearers**
The church is congregational in policy and its day-to-day running is undertaken by the Elders Court, with assistance from the Treasurer (the Trustees). The Elders who served during the year and to the date of this report are as below.
## **Appointment of Trustees**
There is no fixed term for Trusteeship but the individual must first be appointed as an Elder or Treasurer. Prior to their appointment, new Trustees would have served the church for some time in various roles and would be familiar with the church’s values, its aims and objectives as well as its day-to-day operations. When a new Trustee who has not previously served as an Elder is appointed, induction will include ensuring an understanding of their statutory responsibilities. Ceasing to be an Elder will automatically involve resigning as a Trustee. The Treasurer may or not be an Elder, and if not will be proposed by the Elders and approved at a meeting of church members.
Title to the property held by the church is in the name of the pastor, secretary, and treasurer as Trustees.
## **Achievements and performance**
- Services were able to continue both morning and evening throughout the year. Sunday School and CREW (for younger and older children respectively) also were able to continue during the morning services.
- Wednesday evening prayer meetings and Bible studies continued weekly. Online access continued to be available for those unable to attend.
- The church was able to continue to co-operate with a local school to provide food parcels to vulnerable families for several months of the year.
- The Dove Centre continued to use the church facilities throughout the year providing activities and hot meals for clients, as well as transport for clients and other organisations. The church Pastoral Care Worker and one of the church elders were able to continue regular contact with the Dove staff and clients.
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Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
## **Report of the Trustees** _for the year ended 31 March 2025_
## **Achievements and performance (continued)**
- continued as interim pastor until the end of January 2025. was appointed
- as our new pastor, commencing 15 April 2025.
- The church ran a Holiday Club for a week in July, 2024 for local primary school children with the aid of Mad Ministries (Scottish Christian Charity (SC040771)). About 30 children attended enjoying fun and games, and learning about the Bible.
- The church runs Munchkins, a mother-and-toddler group, every fortnight during term time, providing opportunity for Mums and carers to relax together while the children play together under the supervision of volunteers from the church (who are PVG checked). It also from time to time runs Kids Matter. The programme equips mums, dads and carers with the tools (confidence, competence and community) they need to build strong relationships and strong families, and reduce the impact of poverty on their children.
- The church again held a Fun Day in August for the local community, supported by Missionary Aviation Fellowship who again brought along a plane, a flight simulator and other attractions. These along with free food and other games and attractions brought a good turnout from the local community.
- At the end of November 2024, the church again held a Christmas Tree lighting event, once more providing free activities and food for the community.
- In February 2025 MAF again ran a quiz night in the church which included a free meal, with once more a good turnout.
## **Financial review**
## _**Principal sources of funding**_
The church receives its funding from church members by way of weekly offerings and Gift Aid donations. The grant of £25,000 received from the FIEC to enable the appointment of a Youth Worker remains unspent as the church has been unable to find a suitable candidate to date. The grants previously received from the Tor Foundation have now been fully used to support employment of a Pastoral Care Worker for older people. The church continues to employ her from its own resources.
## _**Results for the year**_
The financial statements for the year are set out in pages 5 to 9. The Receipts and Payments Account on page 4 reflects a net decrease in cash for the year of £32,221 (2024: net increase of £13,910).
## _**Reserves**_
It is the policy of the church to maintain unrestricted funds at a level which equates to approximately three months unrestricted expenditure that allows sufficient funds to enable the ongoing work of the church to be maintained, i.e. £28,000 (2024: £25,000). The General Fund on page 6 at 31 March 2025 amounted to £240,133 (2024: £295,398) which is above the required level.
Total reserves, including restricted funds, amounted to £299,488 (2024: £331,709).
## **Donations and gifts**
The church makes donations from its tithed gift income to individuals and organisations that are generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.
Page 2
Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
## **Report of the Trustees** _for the year ended 31 March 2025_
**Reference and administration details** Wester Hailes Baptist Church SC004500
_**Bankers**_ Bank of Scotland 206 St Johns Road Edinburgh EH12 8SH
## _**On behalf of the Trustees**_
_Trustee_ Dated: 25 November 2025
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Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
## **Report of the Independent Examiner to the Trustees** _for the year ended 31 March 2025_
I report on the accounts of the church for the year ended 31 March 2025 which are set out on pages 5 to 9.
## **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 Accounts Regulations 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 statement**
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 seeks explanations from the trustees concerning 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
1. 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 (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
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.
Innes & Partners Limited Chartered Certified Accountants
9 Ardross Street Inverness IV3 5NN
Date: 25 November 2025
Page 4
Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
Receipts & Payments Account for the year ended 31 March 2025
|**General**
**Designated**
**Restricted**
**2025**
**Notes**
**fund**
**funds**
**funds**
**Total**
**Receipts**
**£**
**£**
**£**
**£**
Regular donations
57,901
-
-
**57,901**
General offerings
11,801
-
-
**11,801**
Missionary offerings
-
-
700
**700**
Gifts
2,863
-
3,775
**6,638**
Gift aid tax recovered
13,829
-
-
**13,829**
Grant Income
-
-
-
**-**
Rental income
20,600
-
-
**20,600**
Bank interest
5,806
-
-
**5,806**
Income from solar panels
1,317
-
-
**1,317**
Miscellaneous income
772
-
-
**772**
**Total income**
**114,889**
**-**
**4,475**
**119,364**
**Expenditure**
Staff costs
**4**
39,715
-
10,389
**50,104**
Pulpit supply
2,452
-
-
**2,452**
Sunday School and Youth
696
-
783
**1,479**
Missionary support and donations
**3**
14,008
-
2,231
**16,239**
Maintenance - church
43,949
-
-
**43,949**
Maintenance - manse
2,795
-
-
**2,795**
Heat, light and electricity
9,654
-
-
**9,654**
Rates and insurance
2,447
-
-
**2,447**
Ladies Pastoral Worker Expenses
537
-
-
**537**
Photocopier, stationery and postage
-
-
-
**-**
Subscriptions and licences
4,220
-
-
**4,220**
Training
-
-
-
**-**
Telephone and computer costs
654
-
-
**654**
Independent examination
1,039
-
-
**1,039**
Events
1,964
-
-
**1,964**
Pastor expenses
711
-
-
**711**
Professional fees
1,842
-
-
**1,842**
Catering expenses
800
-
-
**800**
Cleaning expenses and recharges
3,728
-
-
**3,728**
Bank service charges
362
-
-
**362**
Sundry costs
765
-
-
**765**
Loan repayments
3,432
-
-
**3,432**
Sound Equipment
2,412
-
-
**2,412**
**Total expenditure**
**138,182**
**-**
**13,403**
**151,585**
**Net (decrease)/increase in cash for the year**
**(23,293)**
**-**
**(8,928)**
**(32,221)**
**Transfer between funds**
(31,972)
30,000
1,972
**-**
**(Deficit)/Surplus after transfers**
**(55,265)**
**30,000**
**(6,956)**
**(32,221)**
**Cash balances brought forward**
295,398
-
36,311
331,709
**Cash balances carried forward**
**240,133**
**30,000**
**29,355**
**299,488**|**2024**
**Total**
**£**
51,314
10,614
850
2,150
13,593
18,750
17,600
5,529
1,898
160|
|---|---|
||122,458|
||47,933
1,450
848
14,460
5,575
1,869
10,232
2,796
1,268
1,399
4,189
180
610
990
1,658
881
630
500
2,727
262
932
3,432
3,727|
||108,548|
||13,910
-
13,910
317,799|
||331,709|
Page 5
Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
|Statement of Balances
As at 31 March 2025
**Notes**
**£**
**£**
**Opening**
**(Deficit)**
**balance**
**for year**
**Bank balances**
**331,709**
**(32,221)**
**Represented by:**
**Unrestricted funds**
**5**
General
Designated repairs
**Restricted funds**
**6**
Female pastoral care worker
Youth worker
Kids matter
Youth
SU Camps
**Statement of assets at 31 March 2025**
_Fixed assets:_
Church and manse (at cost)
_Current assets:_
Tax reclaim due
**Statement of liabilities at 31 March 2025**
Independent examination - current year
Invoices due for payment
NEST Pension
Solar panel loan
**2025**|
**£**
**Closing**
**balance**
**299,488**
**240,133**
**30,000**
**-**
**25,000**
**530**
**-**
**3,825**
**299,488**
**427,000**
**427,000**
**15,224**
**15,224**
**1,092**
**30**
**45**
**4,559**
**5,726**|**£**
**£**
**Opening**
**Surplus**
**balance**
**for year**
317,799
13,910
**2024**|
**£**
**Closing**
**balance**
331,709|
|---|---|---|---|
||||295,398
-
9,711
25,000
570
1,030
-|
||||331,709|
||||427,000|
||||427,000|
||||13,749|
||||13,749|
||||1,040
204
301
7,991|
||||9,536|
The financial statements on pages 5 to 9 were approved by the Trustees on 25 November 2025 and signed on their behalf by the undernoted:
## _Trustee_
The notes on page 7 to 9 form part of these financial statements.
Page 6
Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
## **Notes to the Financial Statements** f _or the year ended 31 March 2025_
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
## _**Basis of financial statements**_
The financial statements have been prepared on a receipts and payments basis.
## **Receipts and Payments Account**
For the purpose of the Receipts and Payments account as shown on page 5, funds are defined as follows:
**Unrestricted** funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
**Designated** funds comprise those funds which the Trustees have designated for specific purposes. The funds held within the designated funds are expected to be used over the next 12 months.
**Restricted** funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
Page 7
Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
Notes to the financial statements for the year ended 31 March 2025
## **2. Transactions with Trustees and related parties**
No Trustees received payments for their roles as Trustees during the year ending 31 March 2025 (2024: £nil).
received a gross salary of £34,429 (2024: £46,446) for his work as Interim Pastor up to the date of his resignation.
## **3. Missionary support and donations**
|**Missionary support and donations**
**Unrestricted**
**funds**
**£**
**_Institutions_**
MAF (
4,875
Clovenstone Primary School
790
Armond (Peru) support
4,950
Mad Ministries
-
Other institutions < £1,000
2,205
**_Individuals_**
- Uganda Trip
1,188
Other individuals < £1,000
-
**14,008**|**Missionary support and donations**
**Unrestricted**
**funds**
**£**
**_Institutions_**
MAF (
4,875
Clovenstone Primary School
790
Armond (Peru) support
4,950
Mad Ministries
-
Other institutions < £1,000
2,205
**_Individuals_**
- Uganda Trip
1,188
Other individuals < £1,000
-
**14,008**|**Restricted**
**funds**
**£**
-
-
-
1,500
731
-
-|**2025**
**2024**
**Total**
**Total**
**£**
**£**
**4,875**
4,500
**790**
1,250
**4,950**
6,300
**1,500**
-
**2,936**
2,270
**1,188**
-
**-**
140
**16,239**
14,460|
|---|---|---|---|
||**14,008**|**2,231**||
|**4. Staff costs and numbers**
Gross salaries
Pension contributions
Life insurance contributions|**2025**
**2024**
**£**
**£**
**48,292**
46,446
**1,812**
1,456
**-**
31
**50,104**
47,933|
|---|---|
The average number of employees during the year was 2 (2024: 2).
|**5. Unrestricted funds**
**Balance at**
**01.04.24**
**£**
General
295,398
**Designated funds**
Designated repairs
-
**Total designated funds**
**-**
**Total unrestricted funds**
**295,398**|**Receipts**
**£**
114,889
-|**Payments**
**£**
(138,182)
-|**Balance at**
**Transfers**
**31.03.25**
**£**
**£**
(31,972)
**240,133**
30,000
**30,000**
**30,000**
**30,000**
**(1,972)**
**270,133**|
|---|---|---|---|
||**-**|**-**||
|||||
||**114,889**|**(138,182)**||
## _**Explanation of funds**_
The _General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
The _Designated repairs fund_ represents money set aside by the trustees for repairs to the church buildings.
Page 8
Docusign Envelope ID: D6304998-842C-4ADF-BC3E-67DAC48DC62B
## Wester Hailes Ba tist Church p
Notes to the financial statements for the year ended 31 March 2025
|**Balance at**
**6. Restricted funds**
**01.04.24**
**£**
Missionary
-
Female pastoral care worker
9,711
Youth worker
25,000
Kids matter
570
Youth
1,030
SU Camps
-
**Total restricted funds**
**36,311**|**Balance at**
**6. Restricted funds**
**01.04.24**
**£**
Missionary
-
Female pastoral care worker
9,711
Youth worker
25,000
Kids matter
570
Youth
1,030
SU Camps
-
**Total restricted funds**
**36,311**|**Balance at**
**Receipts Payments Transfers**
**31.03.25**
**£**
**£**
**£**
**£**
700
(731)
31
**-**
-
(10,389)
678
**-**
-
-
-
**25,000**
-
(40)
-
**530**
50
(2,243)
1,163
**-**
3,725
-
100
**3,825**
**4,475**
**(13,403)**
**1,972**
**29,355**|**Balance at**
**Receipts Payments Transfers**
**31.03.25**
**£**
**£**
**£**
**£**
700
(731)
31
**-**
-
(10,389)
678
**-**
-
-
-
**25,000**
-
(40)
-
**530**
50
(2,243)
1,163
**-**
3,725
-
100
**3,825**
**4,475**
**(13,403)**
**1,972**
**29,355**|
|---|---|---|---|
||**36,311**|**4,475**|**(13,403)**|
## _**Explanation of funds**_
_Missionary fund_ represents money given specifically for mission work of the church, including support of missionaries.
_Female pastoral care worker fund_ represents money raised to help support and employ a female pastoral care worker within the community.
_Youth worker fund_ represents money received specifically for the employement of a youth worker. _Kids Matter fund_ represents a grant from Edinburgh City Mission SCIO towards training and other costs associated with the delivery of Kids Matter parenting courses for low-income families.
_Youth fund_ represents money received specifically for the youth.
_SU Camps fund_ represents money received to send children from Clovenstone Primary to an SU Camp _._
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