Registered Charity Number: SC007083
Bellshill Baptist Church Report of the Trustees
and
Financial Statements
for the year ended 31 May 2025
Registered Charity Number: SC007083
Bellshill Baptist Church Contents
| Page | |
|---|---|
| Charity information | 4 |
| Report ofthe Trustees | 2 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| NotestotheFinancialStatements | 8 |
Registered Charity Number: SC007083
Bellshill Baptist Church Charity Information
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- Examiner
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Bankers
Bank of Scotland 207 Main Street Bellshill ML4 1AL
Registered office
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Registered Charity Number: SC007083
Bellshill Baptist Church
Report of the Trustees
for the year ended 31 May 2025
The Trustees present their report together with the financial statements of the charity for the year ended 31 May 2025.
Objects of the Charity
The purposes of the charity are briefly outlined as follows:
The advancement of religion
The advancement of community development
The advancement of human rights, conflict resolution or reconciliation.
The Charity is recognised by the Office of the Scottish Charity Regulator (OSCR) and by H M Revenue and Customs as a charity under reference number SC007083. As such, the Charity is not liable to taxation.
Trustees
The Trustees who served during the year under review were:
Other activities
In the past year, the church has grown in love and unity together with regular systematic Bible teaching and opportunities to serve one another. Some of these opportunities have been events, others have been attending to regular needs, and at other times responding to particular needs that have come up in peoples lives.
In October, we had the opportunity to welcome and host a couple of visitors from a sister church in America. This was a great blessing, not only for us spending time with them but for the church to practice hospitality well. Then, we also held a free community event in November called ‘| AM MARK’ which wasa theatre-style, dramatized monologue of the gospel of Mark. This event was well advertised in the community and for the community, and proved to be a great encouragement for those who attended, and again was another blessed opportunity for the church to host well. At this event we had magazine-style copies of the book of Mark, which we handed out for free.
We also had our AGM in November, and we introduced some documents relating to membership and the beliefs of the church, which were an aim to bring greater clarity and unity to the church and those who belong to it. These documents were introduced for review and feedback, in which we came to agreement on having them as a basis for our beliefs and our membership.
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Registered Charity Number: SC007083
Bellshill Baptist Church
Report of the Trustees for the year ended 31 May 2025
We taught the book of Exodus up to December, taking a break to focus on Christmas and then in the new year we started a teaching series in the Gospel of Mark. We did this to build on the event we had and also to spend some time in the New Testament, after having spent time in Exodus. Many people have benefitted from this study and we have been encouraged as a church throughout. We have also had a number of visiting speakers in the church this year, which has benefited us in various ways. We have been encouraged to see people growing in their desire and interest in the Bible and see how the Bible is changing people's lives.
Some of our members have continued to struggle with health, and all three trustees have felt the difficulty of health challenges in their families. This has been an extra strain on the trustees this year, but we have been supported and encouraged throughout these challenges and hope that our work towards clearer membership can result in added support. But the trustees have been encouraged by the care of the church for one another, which has been demonstrated in various ways, including the support and practical care for a family who welcomed a new baby, and also for another woman who becamea widow this year.
There has been good opportunity this year also to meet with and encourage some of the men in the church and explore responsibility together. Getting time to specifically teach and invest in some men has been a desire and aim to help the future strength of the church, as well as help develop the current leadership.
There have been a number of practical improvements in the church building as well. We have added numerous points of railing to help people moving around, particularly where there are stairs. Windows were added to the heavy internal doors at the front of the main hall, which makes moving in and out safer. Carpet was changed at the back entrance as well as other repairs being attended to. The communion table was changed to a lighter one which is safer to move. The exterior noticeboards were painted to remove outdated information, and the whole back hall was painted to modernise and brighten the hall.
Another opportunity we have had is a team from America coming to serve us and enable us to run a week-long holiday club for primary-aged school kids. There was a lot of preparation involved in setting this up, advertising in the community, engaging with some local businesses, schools and promoting the event online. Various people from the church helped run the club and were involved in hosting the team as well, and we were able to do some practical work around the building and also some garden work for a housebound member. All in all, this opportunity helped the church grow in service, experience, skill and community exposure. Because of this event, we have also been working hard to update policies and add people to the PVG scheme to serve in the church.
There continues to be challenges of maintaining an older building as well as challenges of caring for our members, and we are always considering how best to do these things and how to involve others in this work. Many in the church continue giving time and energy, as well as supporting the work financially, which we are thankful for.
The Church continues to work alongside other faithful churches and organisations who can help us fulfil our own purposes faithfully as well as multiply the gospel locally, nationally and beyond.
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Registered Charity Number: SC007083
Bellshill Baptist Church
Report of the Trustees for the year ended 31 May 2025
Reserves policy
The Trustees recognise that the Bellshill Baptist Church is a “not for profit" organisation. However, they are cognisant of their position to ensure that the Charity is managed in a manner which acknowledges the inherent responsibilities, demands and structures which form the reality of operating in the Scottish economy. To this end, the Trustees desire to create a "Reserves Policy" which will seek to establish, over a period of time, a reserve approximating to six months running costs. Statement of Trustees Responsibilities The Trustees are responsible for preparing the financial statements of the Charity in accordance with applicable law and regulations. Charity law and regulations require the Trustees to prepare financial statements for each financial year. Under that law, the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the Charity and the Statement of Financial Activities for that period. in preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will to continue to operate.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity, and to enable them to ensure that the financial statements can comply with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice (SORP) - Accounting and Reporting by Charities 2005.
On Behalf of the Trustees
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Registered Charity Number: SC007083
Bellshill Baptist Church
Independent Examiner's Report to the Trustees of Bellshill Baptist Church
| report on the accounts of the Charity for the year ended 31 May 2025, which are set out on pages 6 to 10.
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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity's Trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. it is my responsibility to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 | 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: a) to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and b) to prepare financial statements which accord with the accounting records and comply with Regulation 8 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 accounts to be reached.
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Registered Charity Number: SC007083
Statement of Financial Activities for the year ended 31 May 2025
Bellshill Baptist Church
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Incoming Resources | ||
| Incoming resources form generated funds | ||
| Voluntary income | ||
| Donations | 45,632 | 40,132 |
| HMRC Gift Aid | 6,107 | 6,133 |
| Activities forgenerating funds | ||
| Hall hire | 2,705 | 1,857 |
| Investment Income | ||
| Rental income from manse | 6,587 | 5,789 |
| TotalIncomingResources | - 61,031 | 53,911 |
| Resources Expended | ||
| Costofgenerating funds | ||
| Charitable activities | ||
| Events and catering | 324 | 374 |
| Gifts and donations | 4,087 | 2,929 |
| Children's Room Project | - | - |
| Governance costs | ||
| Pastor's salary/interim moderator | 27228 | 20,264 |
| General administration | 4,938 | 3,900 |
| Student Pastor | - | : |
| Church WIFI | 750 | 797 |
| Premises costs - church | 10,064 | 12,634 |
| Pulpit Supply | 281 | 620 |
| Repairs and maintenance | 5,741 | 13,374 |
| Insurance | 3,339 | 3,290 |
| Accountancy, legal and other professional fees | 769 | 893 |
| Other business expenses | 478 | 542 |
| Total Resources Expended | 58,736 | 59,617 |
| Surplus/(deficit) foryear | 2,295 | (5,706) |
| Reserves brought forward | 87,395 | 93,101 |
| Reserves carried forward | 7~89,690 | 87,395 |
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Registered Charity Number: SC007083
Bellshill Baptist Church Balance Sheet
as at 31 May 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Assets | ||
| Cash at bank and on hand | —__ 89,838 | —_87,543 |
| 89,838 | 87,543 | |
| Liabilities | ||
| Trade creditors | - | |
| Loans and overdrawn bank account balances | - | - |
| Other liabilities and accruals | 148 | 148 |
| 148 | 148 | |
| Net Assets | 89,690 | 87,395 |
| Reserves | ||
| Funds brought forward | 87,395 | 93,101 |
| Surplus/(deficit) for year | 2,295 | (5,706) |
| TotalReserves | 89,690 | 87,395 |
The Trustees are satisfied that the Charity is entitled to exemption from audit, and that no member or members have requested a statutory audit.
The Trustees acknowledge their responsibility for:
(i) ensuring that the Charity keeps adequate accounting records, and
(ii) preparing financial statements which give a true and fair view of the state of affairs of the Charity as at the end of the financial year, and of its surplus or deficit for the financial year.
These financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005) - "Charities SORP".
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Registered Charity Number: SC007083
Bellshill Baptist Church Notes to the Accounts for the year ended 31 May 2025
- 1 Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2005), and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice, issued in 2005.
Incoming resources
The incoming resources are represented by the donations, rental income and other activities of the Charity.
Leasing commitments
Rental income or rentals paid under operating leases are disclosed in the Statement of Financial Activities as they are received or incurred.
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2 Incoming Resources The incoming resources and surplus/(deficit) are attributable to the charitable objects of the Charity.
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3 Net Incoming Resources For The Year
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The surplus/(deficit) for the year is stated after charging:
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2025 2024 £ £
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Pastor's salary and pension 27,228 20,264
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4 Taxation The Charity is recognised by H M Revenue and Customs as a charity (number SC007083), and is therefore not liable to taxation.
| 5 | Reconciliation ofMovement in Reserves | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Opening reserves | 87,395 | 93,101 | |
| Surpius/(deficit) for financial year | 2,295 | (5,706) | |
| 89,690 | 87,395 |
Reserves are held in funds as follows:
| Reserves are held in funds as follows: | ||
|---|---|---|
| £ | £ | |
| General Fund | 66,439 | 74,417 |
| Restoration Fund | 386 | 381 |
| Cafe Fund | 7,621 | 7,621 |
| Hire of hall fund | 13,244 | 8,682 |
| Children's Work | 2,000 | 2,000 |
| 89,690 | 93,101 |
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