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| Doc￿Th EnvW ID.. C25D1A7GBOE&474F-92F98884298CC3FF Fort William Baptist Church SCIO Church Informationfor theyear ended 31 December ?0?4 Trustees Thc Officc BcarcTs, Trustccs and m¢nibcTS of thc Congregation who scrvcd Ihwiiig thc ycar wcrc a5 follows.. MiDi51er Office Beaiyis Secretary TitAsui'er Deacous * Denotes ex-officio property ttustee Addiess Belford Road Fon w￿laM PH33 6ER Ballkei Royal Bank of Scodand 6 Higli Stsr Fon Willia PH33 6AS Virgill Money 58 Higli Str¢et Fon Willia PH33 6AH Solicitors Holloway Martin 4th Floor 150 West George Street Glasgow G2 2HG nes arn]ers iiillted Chartered CertifiedAccoulltaDt5 9 Ardross Street Invemess IV3 5NN Page I 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; - The establishment of systems and procedures to mitigate those risks - 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. Page 2 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** **==> picture [148 x 92] intentionally omitted <==** Page 3 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 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, and - 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 2. 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 Page 4 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**| Page 5 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: **==> picture [143 x 81] intentionally omitted <==** The notes on pages 7 to 8 form part of these financial statements. Page 6 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. Page 7 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). Page 8