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)
TA￿￿ERT
Penle4 BenmoTe Road
PA29 6TW
T¢1. 704111101369)
LOCHGILPHEAD
I l Tigh Mhicletiid
l L￿￿ne[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
Y￿r ended 31 Dttember 2024
Page
Trustees. annual repjt
Statement of finarrfial ￿lI￿7t
Statement of finan(ial posit
Notes to the financial statements

Dunoon Baptist Church
Trustees. Annual Report
Year ended 31 December 2024
The trustees we8ont tr￿r reFrfYt ￿ the W￿L*lIted fn8mal ststements of tho tt￿rity for tho year
ended 31 D&xmt*r 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
T￿￿tea8. 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 0￿gregat￿￿￿1 n policy 8￿j itg ¢tsy to day nMY)iTrJ is LXKl&1then by Bearers
Ilhe Truslegs) aKI Ihe Churth C￿anc￿. 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
C￿r¢h Co￿¢11..
Office B8arer•
Robertson
pw¥)tment ol TnAt••s
Trusteoship. Prk* to I￿1r 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$1￿1II￿.
Risk Managemenl
to tha ¢jperati￿$ aThd of thè dwity. satisf￿4 that systomj aro to mitigate
8XPOSiXO to th• mw risks.
ms arKI Affiliati
The alms ol lh• arg kn lin with is MissM ￿eM￿lI. God. Ev￿ that Josu¥
is aliva, Seair¥J Gc*l Iwes Iw c4Jnpass¥)n"
Th• Obiec*g 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. Miss￿rI 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 M￿terShip. v￿ havo 8n Br￿ouraging set of Y￿th 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 & Resc￿3 Coordina￿, Ihis has an inwovernent In o
ccfflMunicat￿, adverfisin9, onl4￿ & arthths.
In ts last yw, in addit￿ 10 ijw rew1¥ pr￿a￿meS. we a c(thm￿ty t4ble eyr*nce &
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 & p￿￿ve 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 Ind￿￿8 consoltht¥w. fU￿rIr￿J 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 Regu￿tio[￿ 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 ur￿￿JaI rtems or
disclosures in the aoxths. *vJ seeks eXpl*K41￿ 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 t*en mel cr
lo whth. in my opntt￿. att￿rt￿)n stKNJld be (trw*n n t)rthr to ena* a wopw understwNJing
VL f)
James R. B. Ross 8.A. C.A
Chartered A¢(￿n
80 Arg￿1 Street
Dunoon
PA23 7NE
14 Aw'l 2025

Dunoon Baptist Church
statsmgnt of Flnanclal ActMtle•
Y￿r ended 31 December 2024
2￿23
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 •X￿ndI￿r•
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 Rob*i*
Trustee

Dunoon Baptist Church
Notes to the Financial Ststsrnents
Year ended 31 December 2024
Ggner•l InfOnn￿On
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 f￿￿1?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 (s￿1￿1) 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 modrf￿I by tha
rovaluation of ¢artain finan(ial assets ￿ li￿￿11188 ￿ investmert F*OPWti8s measured at fair
value thrryjgh inrxrfnè cl exp8ndrture.
The financial 8tat•n8rts in sterliw, whK* is thg f￿￿tiL¥￿1 of th8 entty.
Golng concern
Thero aro no malw￿1 L¥K8rtainil8s ay>rtthe dMTilVs a)ilty to c*nlww.
The preparation of the f￿ancIal stalernvAs requ￿5 mawement to make judgements,
•stimaies and atyJmptir￿S that affeLX the trnourrts rep)rt&J. Trse estNnat8s * ludgements
are ¢C￿tinuallY revithved and are based on expelw￿£ and ottlgr f8Atss, wKiuding axpadatior
of future ev¥ts that we believed to b8 reascrtile ur¥Jer circ￿48nc8s. Siancrnil
judgemerts The j￿rnents (awl from tfrK)se invalvwu ostimatKins) that rnwg￿nent has
made in the process of aFplying the entstys accO￿ting FolIC￿ 8rwJ thal have the most
siwrfThnl effect on th8 ￿aUnts rocognisad in the ffin8ncial stat￿entS aro as folknvs..
There ar• no judgemonls {apwt frc¥n those irNolvirvJ 8StinatiMsl that mwgement has made
the process of aFplyirYd ihe entivs ￿x￿1￿ Wiaes.
Key sourc4s of estimati(￿ ￿¢￿ta￿ty
Accounting estina16s aTrJ assunplions are made cincemi￿ th& fLrtwe arKI, by ther nature, will
rarety equal Ihe related aclual out¢x￿n0. The koy aSs￿1P￿.￿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 aCC￿N￿n9
through ts lenns of an aFpeal. ￿j fall intr) one of *tsclas$8s: restrKknd furxjs or
All irKomirq resryxces wKluded n th& sl*wnent ￿11¥btleS when entrtlement ha$
11 flow to the d)arity the amcAnt ￿ be feliably rneagThL Thg fo1kny￿Q 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
nC￿nIS are rectydwj at ts far ¥8￿ a thè d*• rf r8vabJ*tt￿ 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 ¥h￿re ThIK*￿ exi* y*1￿0 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
Ignt￿ble grw of assets that iTrJuts5 ts asset wgraés cash that large
For impainnent lestry d p)tsll. the wllred bJsin¥s Im1bna￿n 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 tx0vi￿lS crf th8 instrUn￿.
othor fin￿￿la[ Thti)Jna)ts. derr¥￿. are ￿lIsa1￿ ￿lsed at fair Va￿￿. wless
paymenl for ￿ assei is dèfared rthnal txtsmess tems at a r*8 d Ntterest
that is r￿t a fflakel r*e. asset is Mea￿&1 at the vahje of Ihe ful￿0
d6sKJnaled rela11￿lip.
of impairment at th6 ol rqxybrwJ d*e W thwe ts ¢fjedr￿ g¥kJ￿ of inpa￿9n( an
impaiment b)ss is reL%y)ised uThJw the th8 stal4nent of financwl
activities in wh•th the ga¥1 was rewwsed.
Jividualty Sign￿￿1. these ￿ a559SSgd WKIr¥Klt￿Ity ts Wnpai7nw￿ Otrw financHI assds ar
either assessad indivKILo1ty or ¢Xb bayAS r￿k c**thstic&
result in a cffjir#J of Ihe ￿tal a￿1 that ext￿ts 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
F￿d5
2024
Donatlonts
Genwal OfferiNJs
Grft Ald Refunds
Gateway Projecl
Y(xrth Worker
D¢Thtions. P￿nSon5
Dc¢k21ions- Crossroads (Y￿rg Carer Dcrnt￿)nS)
Donalions- IA*lnosday Night
Donalion &wgncing
Olher Dor￿lI0r$S
DonalKJns- 8￿.1
DonatMs- V
From Dom18nt Ats>Junls
Donaltr)ns-Ath)11 Cgntre
43.824
43.824
25
925
720
28,185
28,185
2.115
2.115
Legacles
Corrigal B￿- J Stthv&t
77.457
12.1410
89,597
Unreslricled ReStr1d￿ Total Funds
FLfflds
FLTrJs
2023
General Offerirfjs
Grft Aid Reknds
G8tW8y Prqe(I
Youth Wbrker
Donat¥)ns. P&*vig)n8
Donat￿$. Crossrot•Js {Yow¥J DMAthM)
DonatN)ns. ￿￿nesdaY Nw*t
Donathjrt c￿tr￿lUt￿n
56.121
13,190
.121
13.1￿)
1,715
1,715
145
145
DonatH)ns- Boi
DonatN)n$- Vesty
From Oomant ALY))unts
DonatiMs- AtFK*ll 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•
lINe**￿ed 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
Urne*rthd Restr¥Xed Total Funds
2023
Unr8striL*ed 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
COMM￿leS11(￿S and IT
Governa￿ co$15
Sundry Expenses
Subs¢ripti)ns
Advertisirq and Mwketirvj
1.014
4,￿3
765
1,1LM)
1,1
10.
817
10,958
4,491
Not oxpèndltuvo
Net expendit￿• k8 slatad after Ch￿Ir￿l{￿9dIir*d)'.
2024
2023
D6prec*tbJ) of 1aThJb￿ fwl a$￿ts
6,617
10. Indop•nd•nt oxamln•¢ion fe
2024
2￿23
Fees payable to indepeTrJ&rt examtr*r for
IndeFen(knl exanination of thè fmancial slalements
1.297
11. Staff costs
Tho tolal staff c#)&s arKI empknyo• reFthwwJ are wtysed as fOll￿s..
2024
2023
Wages aNJ salari8S
62,526
42.872
Tha average h88d of employ88s dumg thè ￿ar was 812￿23.. 8).
No empioyee receNed empw benefrts ofmore It*n £ell,1￿ (knrKJ Ihg yew (3)23: Nlll.
12. Tru81•• ren￿neratIon exp•n8•8
Dr Aan Pasior arKJ Trustee of the church r￿eNed salay and eytAnses (indudirwJ Yryrth
Wotr*l totslling £40,017. Employ6Y pgnsKfi p￿entS w￿e 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 Do￿nber 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 2￿24
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
A￿OIS and deferred incomo
Social Sec￿rity arKI thr laxos
1,420
3.720
4.054
14

Dunoon Baptist Church
Notes to the Financial Statements
Year ended 31 December 2024
1& Anal￿13 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)
1￿2.896
(10.E£
{2.964
Lift Furvj
Vaccine F￿
Alholl Centre ￿￿ek￿K1
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
Tang￿1? 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.c￿4)
lo1.￿0
203,￿9
16