Dunoon Ba tist Church Unaudited Financial Statements 31 December 2024 ROSS & COMPANY CHARTERED ACCOUNTANTS (IncorpoTating CRA WFORD & ANGUS) JAMES IL & RO&S, &A., C.A. DUNOON 80 Argyll Street PA23 7NE Tel. 704111 {01369) TAERT Penle4 BenmoTe Road PA29 6TW T¢1. 704111101369) LOCHGILPHEAD I l Tigh Mhicletiid l Lne[l Street, PA318JL Tel.. 704111 {01369) ROTHESAY Unit 4, 9 Vidtsria Street PA20 OAJ Tei.503113 (01700)
CHARifi REGISTRAIION NUMBER: SC( Dunoon Baptist Church Unaudited Financial Ststements 31 December 2024
Dunoon Baptist Church Financial Statements Yr ended 31 Dttember 2024 Page Trustees. annual repjt Statement of finarrfial lI7t Statement of finan(ial posit Notes to the financial statements
Dunoon Baptist Church Trustees. Annual Report Year ended 31 December 2024 The trustees we8ont trr reFrfYt the WLlIted fn8mal ststements of tho ttrity for tho year ended 31 D&xmtr 2024. Roforanco and admlnl¥tratlve dthlls Rogl•ter¥d ¢hth nam• t)n B8ptk81 Chwth Prfnclpal office PA23 8AB George Neyall Alan (Paslorl Owid RobM150n Ge(wge l*waH
Dunoon Baptist Church Ttea8. Annual Report(¢thwl Year ended 31 December 2024 Dun0[ 8Wst Chwth is e8tabli5W by C(ThtthitM. It 18 a registerwj Scottish Charity (No. SCOLYA36). The churth is 0gregat1 n policy 8j itg ¢tsy to day nMY)iTrJ is LXKl&1then by Bearers Ilhe Truslegs) aKI Ihe Churth Canc. crf tlw we a wt. akyig wth the Oeac(Th. Th8 Offic• 888r•rs wtho servod duriNJ y08r were as lomcws... Trustees Dr Akn Vwt Gwxge NtrKU Sett•tary Cr¢h Co¢11.. Office B8arer• Robertson pw¥)tment ol TnAt••s Trusteoship. Prk to I1r appoknkn•it. TruBtegs hav• 1¥• Ihg thurt for scrfn• time various rol•8 wtyJkd bo f8milw wilh the dwxth'8 vaw, its awns aThJ otry'ethves a¥ wdl as its day thelr statutory respm$11II. Risk Managemenl to tha ¢jperati$ aThd of thè dwity. satisf4 that systomj aro to mitigate 8XPOSiXO to th• mw risks. ms arKI Affiliati The alms ol lh• arg kn lin with is MissM eMlI. God. Ev that Josu¥ is aliva, Seair¥J Gcl Iwes Iw c4Jnpass¥)n" Th• Obiecg of the chwc 88 laMI (Njt n th• Ccrntituticn lh8 CPYi8tian faith primarily in OLWts)n also s¢ Il* rest d th8 wixld by all means conststent with the le&hirvJg of the crwi811 Bth w(Yshp. ministy. MissrI prayer, witnes8.
Dunoon Baptist Church Trustees. Annual Report Year ended 31 December 2024 Achiovements performmeo In 2024 the chwch has seen a the number of wogranmes w& the nLmb8r of peopl8 involved & our MterShip. v havo 8n Brouraging set of Yth proJrammes & thilttran's wth & a very sJc£¢ssful &Yog[MMe aloffj SKle the other thwch8s in ts town. In 2024 we hired Mandy MurFthy as Misslons & Resc3 Coordina, Ihis has an inwovernent In o ccfflMunicat, adverfisin9, onl4 & arthths. In ts last yw, in addit 10 ijw rew1¥ prameS. we a c(thmty t4ble eyrnce & Communrty wayer 8xperien. which wer6 encouraging. alded an •JJitioro1 home group & a ffee m¢xning for seniors. IAb also arraroad a w08k 84vay for & er for tha yOLry This year has been very adive & pve ar8 that tl¥$ wil cLYrtrA irto 2ff25. Flnanclal rn were £77,714. Reserves pjlicy Th8 restrthd FUKI relates to luTrJs reL¥•j to bg Lksed for ts wiisitijn marrterArTh of thg 'GateWa aTvJ the yLKth workw. dgtsi15 aré mkled in thè rntas to ts acx>)unts. s forlulurfr porfods Fuhre plans Ind8 consoltht¥w. fUrIrJ 8rKI d8¥ekyiig th8 pro dJieth85. Tho tN$te8s was 14 .1 2025 and SI cn behalf of ts bowd of trustees ty. David Robins( Trustee
Dunoon Baptist Church Independent Examinerfs Report to tt Trustoes of Dunoon Baplist Church Year ended 31 December 2024 I rewt on acctsrts of the for the wKl8d 31 DecfflnLw 2024 are set out on pages 1 10 16. The charity's trustees responsible for the acryyits in with th8 temis of the Ch8ritBs Trustee Imiestmerrt (Scot1) Ad 2ry)5 the Charities P£eounts ISc£stl8nd) Regulations 21Th las amended). The cknwity truste¢s that the wdrt requirement crf Regulation 10111 la) to {c) of tha 2(K6 Accowts Regutio[ does rnt apply. is my resFonsibilty lo examine the [ts as requinj se 44(11 Icl of the Act lo stale whether pa"cular marters have c4Jne to my attenlTh. My exanin8tton 55 carried (Art wi 4(xxxd wth 11 2( PJxLNJIts Rewlations. An examination indudos a revpw of the rwds ke0 by ts charity and a cx)mpari%)n of the accounts presented with se repyds. * also Irt1 ary urJaI rtems or disclosures in the aoxths. vJ seeks eXplK41 from the tnjstees cryKemDJ a)y suth matters. The Frfocethjres undertaken th tKrt ryovide all the eviderte woukl be wi an audit. and consequentty l th) r•)t ewess aKIrt op1)) cm the VI by Ihe to keep [rdS in artsrd wilh 44(1} {a) the 2CnS Act arKI of the 2C knowrts RgJuk3ticrfts have not ten mel cr lo whth. in my opntt. attrt)n stKNJld be (trwn n t)rthr to ena a wopw understwNJing VL f) James R. B. Ross 8.A. C.A Chartered A¢(n 80 Arg1 Street Dunoon PA23 7NE 14 Aw'l 2025
Dunoon Baptist Church statsmgnt of Flnanclal ActMtle• Yr ended 31 December 2024 223 fw#Js T¢A4 fund• Total ft¥YJs 12.140 89,597 342 06,323 342 Talal Incom• 77.799 12.140 89.939 .727 Exp•ndlur• 6.745 108.389 108,389 91.698 91,698 Total •XndIr• 101,eA5 6.745 fund• {zJ.846) (18,4501 {4.9711 101,W 203. 305,429 77.714 2frJ,264 286,978 310,400 305,429
Dunoon Baptist Church Statement of Financlal Posltlon 31 December 2024 2023 Tangibb fixed a¥s•ts 13 254.393 280,880 Curr•nl •M•tB Doblors Cash al r¢ h•J 14 2,655 46.148 48.803 33.449 N•t currnnt assots 44.749 30S.429 305,429 ,978 286.978 Fund• of th• charfty ReslrKled fimds UrYeslrKled furM18 209264 203.869 TT,714 101. 2.978 305.429 David Robi* Trustee
Dunoon Baptist Church Notes to the Financial Ststsrnents Year ended 31 December 2024 Ggner•l InfOnnOn Thè chanty is a bon8frt entty and a rwJi5twed in ScotLqnd arvj is Lm¥m)xpua. The athJr8ss ofthe kvinc4pal is 9 Ale¥arth Paradè. Durxm. PA23 8A8. I Stat•mont of ¢orybllance These f1?1 statemerts ha b•4n pyepared in compli¥K8 wilh FRS 11y2, Tr Financial Reporting Standard aFplIcab in the UK and the Republi¢ of Irelarrfl, the Statement of RecommeTrJed Practice applKable to tharrtk?s prepariro ttm'r in ac£ordance wth th8 Financial RepkniThJ Starwjard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP (FRS 102)) and tho charit and Twstee Imiesknent (s11) 2cr15 Ihe Charity Account5 Iseollandl RegulaticK)8 20 (as anerthdl. Accouftdnq poll¢l Basls of prnparnuon Tha financial stattrnents have been wepThl the hisl(Yi¢al (Thl basis. as modrfI by tha rovaluation of ¢artain finan(ial assets li11188 investmert FOPWti8s measured at fair value thrryjgh inrxrfnè cl exp8ndrture. The financial 8tat•n8rts in sterliw, whK is thg ftiL¥1 of th8 entty. Golng concern Thero aro no malw1 L¥K8rtainil8s ay>rtthe dMTilVs a)ilty to cnlww. The preparation of the fancIal stalernvAs requ5 mawement to make judgements, •stimaies and atyJmptirS that affeLX the trnourrts rep)rt&J. Trse estNnat8s * ludgements are ¢CtinuallY revithved and are based on expelw£ and ottlgr f8Atss, wKiuding axpadatior of future ev¥ts that we believed to b8 reascrtile ur¥Jer circ48nc8s. Siancrnil judgemerts The jrnents (awl from tfrK)se invalvwu ostimatKins) that rnwgnent has made in the process of aFplying the entstys accOting FolIC 8rwJ thal have the most siwrfThnl effect on th8 aUnts rocognisad in the ffin8ncial statentS aro as folknvs.. There ar• no judgemonls {apwt frc¥n those irNolvirvJ 8StinatiMsl that mwgement has made the process of aFplyirYd ihe entivs x1 Wiaes. Key sourc4s of estimati( ¢taty Accounting estina16s aTrJ assunplions are made cincemi th& fLrtwe arKI, by ther nature, will rarety equal Ihe related aclual out¢xn0. The koy aSs1P.S and othw s(xffcM of estination uncertainty that have a signffic4nt risk of caugifyd a material adjustment to the caryirKJ amounts of 898ets li8bilitWd Wbthin noxt yw aT8 as follw: Thore are rK key asswnplions ol oStinatKffi urTh1ainty that have a siwificant risk of causing 8 material affjustmwrt lo lh8 wvvj •m(xnts of assets and Ik9.11t1eS withn Iho next financ4d year.
Dunoon Baptist Church Notes to the Financial Statements (tw Year ended 31 December 2024 Accounllng pollclos Fund aCCNn9 through ts lenns of an aFpeal. j fall intr) one of tsclas$8s: restrKknd furxjs or All irKomirq resryxces wKluded n th& slwnent 11¥btleS when entrtlement ha$ 11 flow to the d)arity the amcAnt be feliably rneagThL Thg fo1knyQ sp8ofic p)liae8 nwactKal to meoswe r81i8bty. n whmth case Ihe vak* is denved frL¥n th8 cost to the donor it may be as restrid&J.
Dunoon Baptist Church Notes to Flnanclal Statement8 (¢• Year ended 31 December 2024 VAT which r#?t is dassrfrtd t&iThJs 01 Ihe stalemgrt of fmanc4al athvlis lo it re. 8itributaJle lo a sryle &Xivty 8re to that Sh¥ed costs we aFPThn8d Tarrylbh assets nCnIS are rectydwj at ts far ¥8 a thè d• rf r8vabJtt 18ss thquent recognised gains losses, 18$$ * rwmses a wnFerm&rt has miousty b Lrfi Instsriat Churth Certre 10% stravtht offix•J ass•ts (xrt beirYJ estimated ¥hre ThIK exi y10 the crn exe£•Js the _ 11 Fossti trk? revwsal at èa¢J reFrfXtry d
Dunoon Baptist Church Note8 to the Flnanclal Statementsfrwthwm Year ended 31 December 2024 amount of an irvjivithjal assel. eslwnae ts m•Je CA tho ree£Jverable ¢nt the Igntble grw of assets that iTrJuts5 ts asset wgraés cash that large For impainnent lestry d p)tsll. the wllred bJsin¥s Im1bnan is, fmm the the synwgigs of th8 0]mbY, wrgw#N• Lther assots or IratslitBs crf the itsity are assigwl to Ih)8e lt% A ffinancial asset tx a ffinanciaT f&lity is thg charity becixnes a pwty to th8 e4)nlracaual tx0vilS crf th8 instrUn. othor finla[ Thti)Jna)ts. derr¥. are lIsa1 lsed at fair Va. wless paymenl for assei is dèfared rthnal txtsmess tems at a r8 d Ntterest that is rt a fflakel re. asset is Mea&1 at the vahje of Ihe ful0 d6sKJnaled rela11lip. of impairment at th6 ol rqxybrwJ de W thwe ts ¢fjedr g¥kJ of inpa9n( an impaiment b)ss is reL%y)ised uThJw the th8 stal4nent of financwl activities in wh•th the ga¥1 was rewwsed. Jividualty Sign1. these a559SSgd WKIr¥KltIty ts Wnpai7nw Otrw financHI assds ar either assessad indivKILo1ty or ¢Xb bayAS rk c**thstic& result in a cffjir#J of Ihe tal a1 that extts anount wrmjld 10
Dunoon Baptist Church Nots8 to tho Financlal StsteMents(¢I Year ended 31 December 2024 Oonatlon• andlegacles Unr•stricted Restricted T¢>tsl Funds Fd5 2024 Donatlonts Genwal OfferiNJs Grft Ald Refunds Gateway Projecl Y(xrth Worker D¢Thtions. PnSon5 Dc¢k21ions- Crossroads (Yrg Carer Dcrnt)nS) Donalions- IAlnosday Night Donalion &wgncing Olher DorlI0r$S DonalKJns- 8.1 DonatMs- V From Dom18nt Ats>Junls Donaltr)ns-Ath)11 Cgntre 43.824 43.824 25 925 720 28,185 28,185 2.115 2.115 Legacles Corrigal B- J Stthv&t 77.457 12.1410 89,597 Unreslricled ReStr1d Total Funds FLfflds FLTrJs 2023 General Offerirfjs Grft Aid Reknds G8tW8y Prqe(I Youth Wbrker Donat¥)ns. P&vig)n8 Donat$. Crossrot•Js {Yow¥J DMAthM) DonatN)ns. nesdaY Nwt Donathjrt ctrlUtn 56.121 13,190 .121 13.1) 1,715 1,715 145 145 DonatH)ns- Boi DonatN)n$- Vesty From Oomant ALY))unts DonatiMs- AtFKll Centro 10,L 10,000 Log•d•s Corrigal Blath- J Stthvart 2,600 86,323 74,(tJ8 12.315 11
Dunoon Baptist Church Notes to the FSnanclal Statem•ntsc£&vthw47 Year ended 31 December 2024 Other Incom• lINeed TO Fund• Urwèslrrted Total Funds Funds 2024 FurKIs 2023 Stffivwdship Irt(me Nathan Vkste SeThi$ 342 114 114 342 342 Funds 2024 Unr8Strided Fw¥J5 Youth W)rkgr Prq'acl Lrft Costs Atholl Centre Vkekerml Restrictad Vesty Support costs 600 2.115 2.115 10.959 101.645 10,958 108,389 6.745 Urnerthd Restr¥Xed Total Funds 2023 Unr8striLed FEThJs Youth Prtyect Lrft Costs Atholl Centre Vkekw Restrideo FuThJ. V Support costs 73.643 73.643 10.600 10.6ts) 4.491 78.134 4.491 13,564 91.698 Totsl funds Total fund 2023 UnrestrK*d Fw Y(Krth Imyker Prc¥e( Lift Costs Atholl Centre Weeknd Restricted Fund - Vo$ty 6.055 .741 76,836 10,600 2.115 2,115 4,3 108,389 1,298 91,698 97.431 10.958 12
Dunoon Baptist Church Notes to the Flnanclal Statements Year ended 31 December 2024 Analy81s 018UPPOrt ¢o•t¥ Fur¥Js Total 2024 Totsl 2023 Staff costs COMMleS11(S and IT Governa co$15 Sundry Expenses Subs¢ripti)ns Advertisirq and Mwketirvj 1.014 4,3 765 1,1LM) 1,1 10. 817 10,958 4,491 Not oxpèndltuvo Net expendit• k8 slatad after ChIrl{9dIird)'. 2024 2023 D6prectbJ) of 1aThJb fwl a$ts 6,617 10. Indop•nd•nt oxamln•¢ion fe 2024 223 Fees payable to indepeTrJ&rt examtrr for IndeFen(knl exanination of thè fmancial slalements 1.297 11. Staff costs Tho tolal staff c#)&s arKI empknyo• reFthwwJ are wtysed as fOlls.. 2024 2023 Wages aNJ salari8S 62,526 42.872 Tha average h88d of employ88s dumg thè ar was 81223.. 8). No empioyee receNed empw benefrts ofmore Itn £ell,1 (knrKJ Ihg yew (3)23: Nlll. 12. Tru81•• renneratIon exp•n8•8 Dr Aan Pasior arKJ Trustee of the church reNed salay and eytAnses (indudirwJ Yryrth Wotr*l totslling £40,017. Employ6Y pgnsKfi pentS we also mae tolalling £3.607. Mr David Robinson receiv&J £720 in relation to Youlh VrfLYk Supp)rt Costs. 13
Dunoon Baptist Church Note8 to the Flnanclal Statem•nts (¢•kn•• Year ended 31 Donber 2024 11 T•nglbl• flx•d a•wts p& Cost At 1 21r24 Additkin8 31.174 42.789 171,275 62.184 68.427 375.849 330 At 31 2024 31.174 42.789 171.275 62.184 68.757 376,179 At 1 Jan 224 Charge fcf t y•ar At 31 D•c 2024 11.825 12,837 23.636 66.871 115.169 623 4.279 17.116 1,244 24. 471 6,617 121,7 12.448 67.342 Carrylng amount At 31 DK 2024 18.726 19.349 25,673 29.952 171.275 171.275 37.304 1.415 254.393 1,5SS 260,880 At 31 D•c 2023 2023 855 2.6SS 2024 2023 AOIS and deferred incomo Social Secrity arKI thr laxos 1,420 3.720 4.054 14
Dunoon Baptist Church Notes to the Financial Statements Year ended 31 December 2024 1& Anal13 of ¢h fwds At 2024 101.5fil 77,799 (101.645) .714 31 December 2023 General fvrrfJ5 105,282 74.412 (78.134) 101.560 At 31 December 2024 182,896 Y25 YcKrth Prciecl Lrft Fund Va¢xine FuThJ 183.821 18(K)) (2,W) 20,748 225 17.784 225 2,11S (2.11• Fund- Boiler . Vesty (1.(M) {6,745) 12.140 209,284 At 31 December 2023 Gatfway Pry¥¢ 181.181 1.715 10,ea) 12.896 (10.E£ {2.964 Lift Furvj Vaccine F Alholl Centre ekK1 Fund - Boiler Fund. Vesty 23.712 20.748 225 205,118 12,315 (13,W) 203,869 15
Dunoon Baptist Church Notos to the Flnanclal Statements Year ended 31 D•cember 2024 F(WKI$ Fwwjs 2024 Tang1? as¥dB 158.652 (TT,218) (3.720) 77.714 .741 113,523 254.393 36,305 (3.720) 209.264 2e6.978 cred$1@5$ 1 y 2023 161.975 98.705 2.680 105,164 48.803 {4.054) 305,429 Current assets Credrtors1oS5 than 1 yatr I4.c4) lo1.0 203,9 16