Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Scottish Charity No.SC052878
Fort William Baptist Church SCIO
Trustees’ Report and Financial Statements Year Ended 31 December 2024
Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Fort William Ba tist Church SCIO p
Contents of the Financial Statements for the year ended 31 December 2024
| Page | |
|---|---|
| Church Information | 1 |
| Report of the Trustees | 2 - 3 |
| Report of the Independent Examiner | 4 |
| Receipts and Payments Accounts | 5 |
| Statement of Balances | 6 |
| Notes to the Financial Statements | 7 - 8 |
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Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Fort William Ba tist Church SCIO p
Report of the Trustees for the year ended 31 December 2024
The Trustees are pleased to present their annual report, together with the financial statements of the church for the year ended 31 December 2024.
Status of Charity and Governing Document
Fort William Baptist Church SCIO (SC052878) is a Scottish Charitable Incorporated Organisation. It was registered in its current legal form on 9[th] October 2023. The charity was previously an Unincorporated Organisation (SC005713). All assets of the unincorporated association were transferred to the SCIO on 31[st] March 2024.
Aims and Affiliation
The objects of the Church as quoted from its Constitution are as follows:
The Church’s objects (‘the Objects’) are the advancement of the Christian faith primarily in Fort William and District and also, throughout Scotland and the rest of the World, by all means consistent with the teachings of the Christian Bible, including worship, ministry, mission, prayer, witness, education, community service and the support of agencies and individuals and other charitable organisations involved in Christian missionary work and in the relief of poverty or other social needs.
Office Bearers and Trustees
The Office Bearers, Trustees and members of the Congregation who served during the year are shown on Page 1 .
Appointment of Trustees:
Prior to their appointment, new Trustees will have been members of the Church for at least one year and will have played an active part in the life of the Church for some time in various roles and will be familiar with the Church’s values, its aims and objectives as well as its day-to-day operations. All new Trustees are required to understand their statutory responsibilities.
Risk Management
The Trustees have developed a risk management strategy which comprises:
-
An annual review of the risks that the church may face;
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The establishment of systems and procedures to mitigate those risks
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The implementation of procedures designed to minimise any potential impact on the church should those risks materialise.
Particular attention has focussed on non-financial risks arising from fire, health and safety, food hygiene and ministry to children and vulnerable people.
A key element in the management of financial risk is the setting of an annual budget which covers projected income, and all areas of ministry expenditure. This budget is monitored against actual income and expenditure and is reviewed by the Elders and Deacons on a regular basis.
Achievements and Performance
The church holds services every Sunday, morning and one evening a month, with the Children’s Church at the time of the Morning Service. An informal fellowship meeting happens every week after the morning service.
A regular Prayer Meeting takes place on a Wednesday evening each week.
Ladies Bible Study meets in various homes monthly. Teenagers group meets monthly on Saturday mornings. Friendship hour, primarily for older members of our community meets bi-monthly. Parent and toddler group meets monthly.
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Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Fort William Ba tist Church SCIO p
Report of the Trustees for the year ended 31 December 2024
(Achievements and Performance continued)
The hall is used by AA (Alcoholics Anonymous) usually weekly, and occasional use by other groups in the community. It is also used for family contact for a fostered child in the church community.
During the summer months, Fort William Baptist Church links with other churches to hold open air services in the town centre.
All of the above groups welcome everyone in the local community.
Rev. Jonathan Tink was inducted as our new minister in February 2020.
Our membership is currently 48, with as many regular associates. There have been 4 new members this year and 1 baptism.
Our average weekly giving has been maintained.
We continue to live stream the morning service for those who feel unable to attend and the recording is regularly reviewed by up to 60 others, we don’t always know who they are.
Financial review
Principal sources of funding
The church receives its funding from church members by way of weekly offerings and Gift Aid donations.
Results for the year
The financial statements for the year are set out in pages 5 to 8. The Statement of Financial Activities on page 5 reflects net outgoing resources.
Reserves
It is the policy of the church to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. The General Fund (page 5) at 31 December 2024 amounted to £8,520 (2023: £13,063). The Trustees are monitoring reserves and looking to increase them.
n 15[th] September 2025
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Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Fort William Ba tist Church SCIO p
Report of the Independent Examiner to the Trustees of Fort William Baptist Church SCIO for the year ended 31 December 2024
I report on the on the accounts of the church for the year ended 31 December 2024 which are set out on pages to 5 to 8.
Respective Responsibilities of Trustees and Examiner
The charity’s Trustees are responsible for the preparation of the financial statements 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 does not apply. It is our responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to our attention.
Basis of Independent Examiner’s Statements
My examination was 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare financial statements which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Innes and Partners Limited Chartered Certified Accountants
9 Ardross Street Inverness IV3 5NN
Date: 15[th] September 2025
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Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Fort William Baptist Church SCIO
Receipts and Payments Accounts
For the year ended 31 December 2024
| Unrestricted Notes General Fund Receipts £ Gift aid givings 41,828 Income tax recovered 9,769 Open plate offerings 17,543 Other Donations 836 Total Receipts 69,976 Payments Payments for Charitable activities Gross salaries 3 36,536 Pension contributions 3 4,532 Pulpit supply and expenses 431 Ministers Expenses 240 Heat and light 7,255 Manse & Stanton Villa council tax 2,538 Public and Employers Liability Insurance 1,350 Manse repairs and refurbishment 2,066 Repairs and maintainance 3,401 Equipment and furnishings 813 Music 450 Office costs and publicity 578 Telephone 1,074 Provisions 822 Professional fees 3,634 Gifts and donations 6 490 Miscellaneous expenses 20 Sunday School & Youth Work 192 Scottish Baptist Fund Governance costs 2,058 Independent examination - Total Payments 68,480 Surplus/(Deficit) for the year 1,496 Transfers (6,039) Net movement in funds after transfers (4,543) Total funds brought forward 13,063 Total funds carried forward 8,520 |
Unrestricted Notes General Fund Receipts £ Gift aid givings 41,828 Income tax recovered 9,769 Open plate offerings 17,543 Other Donations 836 Total Receipts 69,976 Payments Payments for Charitable activities Gross salaries 3 36,536 Pension contributions 3 4,532 Pulpit supply and expenses 431 Ministers Expenses 240 Heat and light 7,255 Manse & Stanton Villa council tax 2,538 Public and Employers Liability Insurance 1,350 Manse repairs and refurbishment 2,066 Repairs and maintainance 3,401 Equipment and furnishings 813 Music 450 Office costs and publicity 578 Telephone 1,074 Provisions 822 Professional fees 3,634 Gifts and donations 6 490 Miscellaneous expenses 20 Sunday School & Youth Work 192 Scottish Baptist Fund Governance costs 2,058 Independent examination - Total Payments 68,480 Surplus/(Deficit) for the year 1,496 Transfers (6,039) Net movement in funds after transfers (4,543) Total funds brought forward 13,063 Total funds carried forward 8,520 |
Designated Funds £ 180 - - - |
Restricted Funds £ - - - - |
Total 2024 £ 42,008 9,769 17,543 836 |
Total 2023 £ 38,398 9,284 16,514 503 |
|---|---|---|---|---|---|
| 69,976 36,536 4,532 431 240 7,255 2,538 1,350 2,066 3,401 813 450 578 1,074 822 3,634 490 20 192 2,058 - |
180 - - - - - - - - - - - - - - - 2,230 - - - - |
- - - - - - - - - - - - - - - - - - - - - |
70,156 36,536 4,532 431 240 7,255 2,538 1,350 2,066 3,401 813 450 578 1,074 822 3,634 2,720 20 192 2,058 - |
64,699 35,276 4,197 335 490 7,656 2,479 1,140 110 4,246 229 431 325 1,239 355 464 4,250 400 - 3,192 762 |
|
| 68,480 | 2,230 | - | 70,710 | 67,576 | |
| 1,496 (6,039) |
(2,050) 6,039 |
- - |
(554) - |
(2,877) - |
|
| (4,543) 13,063 |
3,989 3,077 |
- 90 |
(554) 16,230 |
(2,877) 19,107 |
|
| 8,520 | 7,066 | 90 | 15,676 | 16,230 |
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Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Fort William Baptist Church SCIO
Statement of Balances
As at 31 December 2024
| Notes Bank and cash in hand Opening balance Surplus/(Deficit) for the year Closing balances Total monetary assets held Reserves Unrestricted funds 4 Designated funds 4 Restricted funds 5 Statement of assets held for charitable purposes Property Fixtures and equipment Total Statement of amounts receivable at 31 December 2024 Gift aid due Statement of liabilities at 31 December 2024 Invoices due for payment HMRC |
2024 £ £ 16,230 (554) 15,676 15,676 8,520 7,066 90 15,676 166,768 34,570 201,338 9,290 1,914 1,086 3,000 |
2023 £ 19,107 (2,877) 16,230 |
|
|---|---|---|---|
16,230 |
|||
13,063 3,077 90 16,230 166,768 35,421 202,189 9,729 912 642 1,554 |
|||
The financial statements on pages 5 to 8 were approved by the Trustees on 15th September 2025 and signed on their behalf by the undernoted:
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The notes on pages 7 to 8 form part of these financial statements.
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Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Fort William Baptist Church SCIO
Notes to the Receipts and Payments Accounts
For the year ended 31 December 2024
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.
Pensions
The church operates a defined benefit scheme, membership of which is available on a voluntary basis to eligible staff. The assets of the scheme are held seperately from those of the church in an independently administered scheme.
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.
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.
2 Transactions with Trustees
The trustees received no remuneration or expenses during the year (2023: Nil) in their capacity as Trustees. During the year £185 was paid to Guisachan Guesthouse for cleaning materials, a property in which Trustee/Treasurer Phill Beale owns.
| 3. Staff costs and numbers Gross salaries Pension contributions |
2024 £ 36,536 4,532 41,068 |
2023 £ 35,276 4,197 |
|---|---|---|
| 39,473 |
The average number of employees during the year was 2 (2023: 2). No employee received remuneration of more than £60,000 during the year.
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Docusign Envelope ID: C25D1A7C-B0E3-474F-92F9-8884296CC3FF
Fort William Baptist Church SCIO
Notes to the Receipts and Payments Accounts
For the year ended 31 December 2024
| 4. Unrestricted funds General Fund Designated funds: Missions Pastoral Care Total unrestricted funds |
Balance at 01.01.24 £ 13,063 3,077 - 16,140 |
Incoming resources £ 69,976 - 180 70,156 |
Resources expended £ (68,480) (2,170) (60) (70,710) |
Transfers £ (6,039) 6,039 - - |
Balance at 31.12.24 £ 8,520 |
|---|---|---|---|---|---|
| 6,946 120 |
|||||
| 15,586 |
Explanation of funds
The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
Missions Fund represents specific gifts given to the Missionaries.
Pastoral Care Fund represents funds to provide assistence to people who have a specific need that has been identified by the Pastoral team.
| 5. Restricted funds Summer outreach Crossroads Total restricted funds |
Balance at 01.01.24 £ 30 60 90 |
Incoming resources £ - - - |
Resources expended £ - - - |
Transfers £ - - - |
Balance at 31.12.24 £ 30 60 |
|---|---|---|---|---|---|
| 90 |
Explanation of funds
Summer Outreach Fund represents income and expediture relating to the summer outreach programme.
Crossroads Fund represents donations towards the work of the Crossroads charity.
6. Gifts and Donations
Gifts and Donations of £2,720 (2023: £4,250) includes gifts to 2 individuals (2023: 4) and 8 organisations (2023: 7).
7. Pension obligations
The total pension cost for the Church is £4,532 (2023: £4,197).
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