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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|____|Independent examiner’s|report on the accounts|
|inslocehnReporttothebee of|itriemuir||—|s|.|Free Baptist Church|
|Registered|charity|SC008122|_|
|On the accountsnumberof the|Period|start|datea|Period end|cate|
|charity for the|period|Day|Month|Year|Day|Month|Year|
|oo|oan|
|06|April|2024|05|April|2025|
|Set out on|pages|||to3|(remembernumbers|of addtionalto include|thesheets)page|
|Respective|The|charity's trustees are|responsible for the|preparation|of the|accounts|in|accordance|
|responsibilities|Of|with|the terms|of the Charities and|Trustee|Investment|(Scotland) 2005 Act and the|
|trustees and examiner|Charities Accounts (Scotland)|Regulations|2006|(as amended).|The charity|trustees|
|consider that the|audit|requirement of Regulation|10(1)|(d)|of the Accounts|Regulations|
|does|not|apply.|It|is|my|responsibility|to|examine|the accounts as|required under|section|
|44(1)|(c)|of the|Act|and|to|state whether|particular|matters|have|come|to|my|attention.|
|Basis of independent|My examination|is|carried|out in|accordance|with|Regulation|11|of the 2006 Accounts|
|examiner's statement|Regulations.|An|examination|includes a|review|of the accounting|records|kept|by|the|
|charity|and|a comparison|of the|accounts|presented|with|those|records.|It also|includes|
|consideration|of any|unusual|items|or disclosures|in|the|accounts|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|accounts.|
|Independent|examiner’s|In the|course of my examination,|no|matter|has come|to my|attention which|gives me|
|Statement|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|accounts which|accord with|the accounting|records and|comply with|
|Regulation|9|of the|2006|Accounts|Regulations|
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Independent examiner’s Statement
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable ¢ proper understanding of the accounts to be reached.
Signed**;
Date:
3 December 2025
Name: | Relevant professional qualification(s) or body (if any): Address:
TRUSTEES REPORT 2024-2025
KIRRIEMUIR FREE BAPTIST CHURCH
Current Trustees:- Secretary) (Treasurer) Trustee stepping down :- – due to ill-health , she stepped down and as of yet , a replacement has not been appointed .
The church has continued meeting every Sunday throughout the year.
The Trustees met face to face in September to agree an action plan . The following matters have all now been dealt with ; Health and Safety survey and signage, emergency lighting, electrical safety survey and sign o� and fire safety update and escape plan. We have also spent a lot of time and money upgrading the main entrance making it more accessible . We received 2 separate monetary gifts in support of this. We also released the funds we had invested in Green Pastures. We are also in the process of undertaking roof repairs and clearing guttering before Winter .
We have 2 new couples who have been added to the membership and regular giving has increased to a positive level. We continue to support 5 Missionary Societies monthly and invite speakers several times a year to update us on progress . During the summer we held a 3 day children`s holiday club locally which was successful and the weekly session both in a primary and secondary school continue during term time.
New Treasurer took over in December 2024 and a new Independent reviewer also this year . The OSCR lead person has also been changed and several policies and how we record things have been updated. We have also paid for a Copyright license so can now use a wider range of music and genres .
Trustee 18/12/25
Scottish Charity No: $C008122
FREE EVANGELICAL BAPTIST CHURCH KIRRIEMUIR
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|---|---|---|---|---|---|---|
|Statement of Balances|as|at 5|April|2025|
|current|(prior)|
|2025|2024|
|Investment|
|Loan|Stock|in Green|Pastures( redeemed|25/2/25)|0.00|12,000.00|
|Bank|and|cash|in|hand|
|Opening balances|7,014.73|12,893.87|'|
|Surplus/(Deficit)|for year|11,760.01|(5,879.14)|
|Closing|balance of Bank and cash|in|hand|18,774.74|7,014.73|
|Total assets|18,774.74|19,014.73|
|Reserves|
|General funds’|18,774.74|19,014.73|
|Designated|funds|0.00|0.00|
|Total Reserves’|18,774.74|19,014.73|
|‘unrestricted|
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In addition to the above the church also owns the church building which at the last Insurance assessment was valued at £739,774 NB: This figure represents an assessment of the approximate cost, using techniques and materials that allow the building to be sympathetically repaired or replaced to a similar form to the existing Structure using materials that are substantially the same as the Original but may not be of the Same period. The building is made from red sandstone.
FREE EVANGELICAL BAPTIST CHURCH KIRRIEMUIR (NOW KNOWN AS KIRRIEMUIR FREE BAPTIST CHURCH )
Scottish Charities No: SC008122
Receipts and payments Account for the year ended 5 April 2025
| Current | Current | Prior | |||
|---|---|---|---|---|---|
| 2024-2025 | 2023-2024 | ||||
| £ | £ | £ | £ | ||
| INCOME | |||||
| Church Offerings | 17,485.10 | 20,350.48 | |||
| GiftAid recovered | 3,278.63 | 3,561.48 | |||
| Green Pastures Investmentredemption | 12,487.25 | 0.00 | |||
| Individual ETpayment (rest in offerings) | 16.00 | _ | _0.00 | ||
| 33,266.98 | _ | 23,911.96 | |||
| EXPENDITURE | |||||
| Minister | |||||
| Minister’ s Salary(pd monthly) |
13,100.00 | 12,000.00 | |||
| Minister*sIncometaxand NI | 623.60 | 0.00 | |||
| Minister s Pension Contributions | 583.72 | 14,307.32 | 1,170.85 | 13,170.85 | |
| Donations from the Church | |||||
| Regular MissionarySociety Donations | 1,500.00 | 1,500.00 | 5,220.00 | 5,220.00 | |
| Visiting Preachers | 1,050.00 | 1,450.00 | |||
| Light&Heat | 1,541.40 | 1,216.20 | |||
| Insurance | 812.08 | 785.87 |
Scottish Charity No: $C008122
FREE EVANGELICAL BAPTIST CHURCH KIRRIEMUIR
Statement of Balances as at 5 April 2025
| Statement of BalancesBalances as at 5 April 20255 April 2025April 20252025 | ||
|---|---|---|
| current | (prior) | |
| 2025 | 2024 | |
| Investment | ||
| LoanStock inGreen Pastures(redeemed 25/2/25) | 0.00 | 12,000.00 |
| Bankand cash in hand | ||
| Opening balances Surplus/(Deficit) foryear ClosingbalanceofBankandcash inhand |
7,014.73 11,760.01 18,774.74 |
12,893.87 ' (5,879.14) 7,014.73 |
| Totalassets | 18,774.74 pat LlSo |
19,014.73 piniona |
| Reserves | ||
| General funds’ Designatedfunds |
18,774.74 0.00 |
19,014.73 0.00 |
| Total Reserves’ | 18,774.74 | 19,014.73 |
| ‘unrestricted |
In addition to the above the church also owns the church building which at the last Insurance assessment was valued at £739,774
NB: This figure represents an assessment of the approximate cost, using techniques and materials that allow the building to be sympathetically repaired or replaced to a similar form to the existing structure using materials that are substantially the same as the original but may not be of the Same period. The building is made from red sandstone.