Scollish Charty No. SC005860
Whyte's Causeway Baptist Church
Tnjstees, Report and Financial Statements
For the year ended 30 June 2023
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Innes & Partners
Chartered CprtMEd AccDUlltant5

Wh
e's Causewa
Content8 of the Finaneial Statementsfor ihe year ended 30 June 2023
Baptist Church
Page
Report of Ihe Trusle¢s
Report of the Independent Examiner
Receipts and Payments Account
Ststement of Balances
Notes to the FinAn¢ial Statements

Wh te's Causewa
Report of the Trustecsfor the year ended 30 June 2023
tist Church
The Trustees are pleased to present their rewrt together with the financial statetnents of the Church for the year
ended 30 June 2023.
islcred ot-lice
B￿llkerS
Royal Bank of Scotland
Kirk¢gLldy Brnnch
23125 Rosslyn Street
Kirk¢aldy
KYI 3HW
St&lus of Charlty And governlng dOC￿Ment
Whytes Causeway Baptist Church is established by Constitution. The church is a registered Scoltish Charity
(No. SL00511601. A new charity Whyt¢'s Causeway Baplisi Church Kirkcaldy (SL052577) has been sel up to
replace the ori8inal Charity. Whyte's CaLiseway Baptisi Church Kirkcaldy is a registered S¢otti4h Lharitable
Incorporated Organisalion (SCIO). Th¢ assets for th¢ old charity are in ih¢ proce55 of being transferred over to
the new Charity.
Almj and arrilivdilon
Thc airns of the church ar¢ in lin¢ with its Mission St&temenl - The makins and mulurinR ofdisciples o]Jesxs
Chri.Tt ihe power o/ ik Holy Spiril lo ihe glory of G(xl" The church Is affiliated lo Ihe Baptist Union of
Scotland.
Trustees and Office Beorer8
Thc churl'h is congrL'g&iional in p)li¢y and its day to day running is undertaken by lh¢ 0￿1CC Bearers and the
tkacons Court, The Deacons Court comprises the Pastor/s and Deacons. The Office Bearers who served during
Ili¢ y¢Jr diid t() IIIL ddtL ()r thi% rci)()11 wLrL f(.)11()Ivs'.
Title deeds to the pmperties owned by the Church are held in the names of the TTU5tees of the Church.
Appointment of Trustees
D¢a¢ons and Trustees ar¢ el¢¢t¢d ihrou8h a process of nomination and a secondins with a vote takin8 pl&ce yearly
t the AGM.
Aims and objectives
The ChurLh's airns and obj¢¢liv¢s are tlie advdiiceinent of the Chrisliaii fdiih priniarily in Kirkcaldy and
surrounding districi and also throughoui Scoilaiid and the rest of rhe world by all means consistent with the
teachings of the Christian Bible inclLiding-.
worship,
minislryy
mission and witness.
prayer,
education,
Community s¢rvice,
the support of agencies and individua15 and other charitable organisations involved in Christian
missionary work,
lief of poverty 8nd oth¢r social needs.
Page I

Wh te's Causewa
Baptist Church
Report of the Tru5teesfor the year ended 30 June 2023
Achievements and perforrnAnee
Sunday Worship weekly
Traininglteaching young people through the work of Sunday School (younger children) weekly
Youth Church Group (older children) meet every Monday.
Weekly Tuesday Moming Praycr and Fcllowsliip - Led by one of our members. it is a quiet space &nd
titnc in IlTrc CIILifLh fur pra)crful and 5criplural rcflcctioii.
ThursdAy evening Bible Study weekly
Friday moming Craft Group weekly
Dcacons Mccting onc¢ p¢r month
R¥¥ular S¥arLh Group Meelin¥s and munthly prayer Tneeling 10 aclively progres5 th¢ disL¢rnmenl
calling of a Pastor to lead the Ministry and outreach of Whyte's Causeway BC
Work has been ongoing over the past year towards Inovin8 to becorning a Scottish Charitable
Incorporated Organisation. The new charity number is SC052577. The old and new charities have been
running concurrently and the dale for the moving of assets and liabilities is 30th Novemb¢r 2023.
Plans for the future
While in Minislry vacancy there has been a steady increase in Ihe number of people attending regularly
both in Sunday worship and group5 during the week. this in turn is showing signs of an increase in
income.
We hope in due course to call a Minister to Whyte's Causeway BC who will focus on missional growth
and outreach into the local community
The Youth Church want to integrate with the fellowship and more actiwities are being organised lo bring
all a8¢ groups iogeiher.
We plan Ir) continue the gmup8 already started 8nd add to these a8 8ppropriaie eg Warni Welcome Space
over rhe winter months.
Fin4n¢ig1 revlew
Principdl.i(Jurces off4ndln8
Th¢ ChU￿h rcceivcs ils funding by way of weekly offerings, gift aid donations and grants.
Re.sMlisfor iheyeftr
The financial st8temen15 for the year are sel out in pages 4 to 8. The Receipts and Payments Account on pagc 4
reflects a surylus 01.£18,152 (2022.. d¢fi¢it of £4,737).
Re.rerves
It is the policy of the church to maintain unrestricted funds at a level which equales lo approximately three months
unrestricted expenditure that allows sufficient funds lo enable the ongoing work of the church to be maintained.
Thc G¢n¢ral Fund on p&8e 4 al 30 June 2023 amounted to £53.793 (2022.. £37,489). which is abov¢ the required
level.
Toial reseThes, including restr1￿cd funds, aTnounted to £77.261 (2022.. £59.109).
Donations 8nd gifts
The church makes donations fn)rn its tithed gitt income to individuals and organisations that are generally know
to the Trustee5 and the chuwh. The ben¢fi¢iaries are involved in a¢tivilies or ministries compatible with the
church's objectiv¢s.
Approi'ed bj. Tru.flee.s (pn .
. 2024 und slgned ort their behalf by..
rusiL'&'
i'crclurj,
Pa8e 2

Whyte's Causeway Baptist Church
Report of the Indep¢nd¢nt Examiner to the T￿stee$for the year ep7ded 30.June 2023
I report on the accoun15 of the church for th¢ year ended 30 June 2023 which are set out on pages 4 to 8.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordonee with the temiq of the
Charities and Trustee Investment (Scotland) Act 2005 and the Chaiities Accounts {Scotland) Re8ulations 2006
(fts amended). The charity trustees consider thAt the audit requirement of Regulation l O( l ) {d} of the A¢¢ounts
RcgLilatlOll5 does not apply. It is my respc)nsibility to examine the accounts as reqLiircd under section 4411) (c)
of the Act and to slate whether particular matters have come to my attention.
Ba$1$ ofindependent examlner's 5talemenl
My examination is CArried out in accordance with Regulation I l of the Charities Accounts (S¢oil&nd) Regulations
2006 (as ainended). An examination includes a review of the accounting re¢ords kept by the charity and a
comparison of the Accounts presented with those record5. It also includes Consideration of any unusual items or
disclosures in Ihc accounts, and seck5 ¢xplanations from thc Irustecs conccming such matters. The proccdurcs
undcrtaken do not provide all thc evidence that would be required in an audi¢ and consequently I do not express
an aLidit opinion on the view given by th¢ acGounls.
Independent Examlner's Ststement
In the course of my examination, no matter ha$ come to my Attention
which gives me reasonable cause lo believe thAt in any material respect the requirements..
lo kccp accouilting records in accordaiice with Section 44(1) (a) of ihc 2005 Act and Regulation 4 of the
2006 Accounts Regulations (as ainended), and
to Prepare accounts which accord with the accountin8 records and comply with Regul81ion 9 of the 2006
Accounts R¢giilalions (as amended)
have not been met, or
2. to whieh, in my opinion, &ttcntion should be drawn in ordcT to cnable A proper understanding of the accounts
to be rcached.
Innes & Partners Lirn ited
Chartered Certified Accounlants
Innes Ilouse
18 Shairps Business Park
Hou5loun Road
Livingston
EH54 5FD
Date..
2024
Page 3
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Innes & Partners
Chartered Certffied ALtountants

Whytes Causeway Baptist Church
Receipts 2nd Paymentg Accountfor the year lo 30 June 2023
Generdl Desig￿ted Re%tricted
fund
fuDd
runds
2023
Tothl
2022
Total
Re￿iptS
Coveiiants
Donations
Offerings
Miscellaneous income
Gift Aid reclaimed
Fundrai5in8 activili
Bank interest
Legacies
Grant&
26,518
3,644
2,434
2,018
7,874
938
87
2,160
I,ooi
28,678
4,645
2,434
2,018
7074
938
445
28.592
4,281
2,489
2.333
7,148
358
57
500
1,471
46,871
Total reetipts
Payments
Staff costs
Pulpit Supply
Building maintenance
Cleaning costs
43,513
358
3,161
47,032
2,041
3,960
1,716
1.473
4,629
2J27
1,235
432
612
2,000
5,662
275
660
658
2,041
3,960
2,916
1.473
4,fi29
2J27
1,235
432
612
2,000
5.662
275
660
658
24,188
1,760
4,197
4,840
1,200
Insurance
IT costs
Telcphone
Catering i flowers
Youili expendilure
Granis and donations
Payroll fees
Independent examination fees
Miscellanwjus expenditure
TotAI paym¢nts
Surplusl(deficlt) before traJL4ferg
TrAn5fer between funds
2,172
1,210
432
4,320
548
600
4,033
51,608
(4,737)
27,680
15,833
471
1200
1,961
{471)
1,490
28.880
18,152
358
Net increase l (decrease) in e*sh
for the year
Casb balance brou%ht forward
Cash bala￿¢ Carried fonvard
16J04
358
18,152
(4.737)
37,489
53.793
1,723
2,081
19097
21J87
59,109
77,261
63,846
59,109
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Whytes Causeway Baptist Church
St8tem¢nt of Balances tu at 30 June 2023
otes
2023
Opening Surpllls
balAnc¢ for ycftr
2022
ClosI￿g Opening (Deficit)
b4lYdnee
bAlanee for year
CIosiDg
balance
Baok bajinces
59,109
18,152
77,261
63,846 (4,737)
59.109
Represented by:
Unrestricted funds
General fund
Dcsignalcd fund
Restrieied funds
Youth worker fund
Building fund
53,793
2,08l
37,489
1.723
19,456
1,931
77.261
18,856
1.041
59,109
StAtemellt of #￿tI At 30 June 2023
PrO￿rtIes (At sum in8urcd)
Church premises and land
Moveuble contents.
2.272.226
64.085
2J36,311
2,272,226
64,085
2,336,311
Gift aid rttl2im due
1,129
1,318
Statement ofiiabilitia *t 30 June 2023
Independent examination fee
Outstanding s81uries
726
660
549
726
The findllLial sta(¢ments on pages 4 to 9 w¢r¢ approv¢d by the Trustee5 on
siLmed on their behalf bv the undernoted..
2024 and
The notes on pa8e 6 10 9 form part of these financial statements.
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Whyte's Causewa
Baptist Church
Notes to th¢ Fin&neial Statements for iheyeor ended 30June 2023
l. Accounting poliei
Accounting convenlion
The financial statements have been prep&red under the historical cost convention, and in R¢¢ordance with the
Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis offinftncthlslafemeKIs
Thc financial st&t¢m¢nts have been prepared on & receipts and payments basis.
Receipts and Payments Account
For th¢ pU￿OSe of ihe Receipts and Payments account as Shown on pag¢ 4. fund5 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.
Re8trlcted funds comprise in¢om¢ which has bccn received for thc objects of the church and spccificd for
restricted purpose within th¢s¢ objcct5 by the donor.
2. Trnnyacliony with Trustees gnd reimbursemenl of expenses
There were no iransactions with the Trustees or reimbursement of personal expenses during the year lo 30 June
2023 {2022: nil).
3. Related party trAnsaetlon&
There woro no transactions with related parties during the year to 30 June 2023 (2022.. nil).
Page 6

Whytes Causeway Baptist Church
Notes to the financial 5tatementsfor theyear ended 30 Jwie 2023
4. Staff ¢osts and number
General Dejignated Restricted
fund
fijnd
fllnds
Total
2023
Total
2022
Gross salaries and cmployer's Nl
Pension cottiributions
Minisier's expenses
1.886
155
1,886
155
21.172
929
2,087
24,188
2,041
2,041
The average number ot. employees during the year was nil (2022.. 1).
S. Donatlons
General Desigmted ReStr￿le￿
fund
fund
funds
Totwl
2023
Totgl
2022
Baptist Union of Scotland
BMS World Mission
Barnabus
Kirkcaldy F'ood Bank
Lov¢ Oliv¢r
Kirkcaldy Area Reachout Trust
MAb Mission Aviation Fellowship
Individuals
Ukraine support
CompE4ssion
1,810
1,322
I,(M)O
60U
450
300
130
50
I,¥io
1,322
1,000
600
4SO
1.760
300
350
300
150
130
50
150
450
780
80
5,662
5,662
4,320
6. Unrestricted funds
BAlance at
01.07.2022 Receipts
Bglgnce at
30.06.2023
Payments Tra￿fe
General fund
Designatcd building fund
Tulai unnytricied fundy
37,489
1.723
43,513
358
(27.680)
471
53,793
2,081
39,212
43,871
(27,680)
471
55,874
Explanalion oflunds
Th¢ Geiieralfund rcpresents all income and expenditure relating to the priinary fulus 4¥tiviti¢s of ihe
charity. other than those for which funding is reslricled.
The Designaled buildingfvnd represents income and expenditure which the trustees have allocated for
building repairs.
7. Restricted funds
Balance at
01.07.2022
Balanee at
Receipts Payments TraAsfer$ 30.06.2n23
Youth Pastor fund
Buildiiig fuiid
Total restricted funds
18,856
1,041
19,897
600
2.561
3,161
19,456
1,931
21?87
(1,200)
(1,21M))
{471)
{471)
Page 7

Whytes Causeway Baptist Church
Notes to Ihe financial statementsfor th¢ year ended 30 June 2023
7. Restrieted fundg (eontinued)
Explanalion offunds
The Youih Paslor fynd represents money raised to cover the youth p4StoVs s&l&ry once a suitable
candidate has been aDoointed.
The Buildingfynd represents tnoney rdised to cover the upkeep and repair of church buildings.
Page 8