Canonmills Baptist Church
Charity Number: SC008297
RECEIPTS AND PAYMENTS ACCOUNTS
YEAR ENDED 31 DECEMBER 2024

Canonmills 8aptist Church
Yoar ended 31 December 2024
Contents
Reference & Adminislralion Oelails
Trustees. ArTrnual Report
Independent Exaniiner's Report
Receipts & Payments Account & Slalemenl ol
Balances
Notes io the Accounts

C3nonmi Ils Baptist Church
Year endcd 31 Docember 2024
Relerence and Administralion Details
Charity Name
Canonmills Baptist Church
Charity Number
SC008297
Principal Address
Trustees
Deacons

Canonmills Baptist Church
Year ended 31 Docember 2024
Trustee's Annual Report
StrLJclure. Governance & Management
Governing Document
The Church Is rooled In the Baptist Iradilion. is congregational in ils form of government. and u
manage Ils own allairs. free from all ecclesiastical aulhorily
ertakes lo
The Church Is cunlrolled accordin9 to Ils conslilulion and continues as an unincorporated charil
Church Includes the metnbership and Ihe Deacons. Membership Is open 10 311 who publicly prof
the Lord Jesus, and applicants will be accepled lor membership upon satisfying the Church as I
sincerity ol their lailh in Christ.
The
the
The Deacons are responsible lof managing Ihe day lo day affairs ol the Church. Meelings ol th
membership lake place at leasl three limes per year. one meeling being designaled the Annual
4friiilin Ji All DeclC.()n% ,?r￿. volLinleers and receive no remuneialion
general
hurch
Recruitment and Appointment of Trustees
Thv i)Ilice IIvdrer% shall consisi ol n()I lewpr than six Deacons. including Ihe Secretary and Tre
election ol Deacons shall be held once every Ihfee years and the appointment of the Secrelary
Treasurer shall be approved al Ihe Annual Church Meeting every Ihree years.
The Deacons may appoint up lo lour Truslees lo deal wilh all legal mailers relating lo the Churc
lull p()wers lo sell. excamts, lease or granl securily over any church property and lo Invest funds
CtriurLlI as they see lil.
urer. An
nd
Including
Iihe
Objectives and Activities
Th@ cillii ol Ihe Cliurch which is allilialed lo Ihe Baplisl Union of Scotland is lo worship logelher I
in Trulh, build Ihe members up in Faith and proclaim Ihe Gospel ol Jesus Chfist In word and acti
the year the Chiirrh remained strong In Spir¢l.
Aehicvemeiils and Porformance
Followiiig a period ol coi)suiiation and the production ol a leasibilily sludy 10 look ai a way forwa
Members ol the Church agreed a "Thsrd Way. the Church would conlinue bui 500/u ol the lolal fu
31 sl December 2024 les5 any oulslandirlg cosls relaling 10 Ihe mainlenance proiecl (see below)
releviinl consullancy lees would be donated lo Christian charitable causes. Two commillees wer
LegilC.y GrDup v¥hich WOLJld idenlily suiiable charitable projects which met agreed crilcria and a F
Sircilegy Group Ihal would review the Conslilulion wilh Ihe inienlion ol becoming a SCIO and pr
appointment ol a Church Communily Oeveloprnenl Workef 11 Is hoped Ihal a meeting lo be held
2025 will discuss and approve Ihe projects Ihai are being proposed by Ihe Legacy Group and th
is lo advertise for a Church Communily Development Worker In February Significant work has al
done with regard lo Ihe new conslilulion.
Spirit and
During
Ihe
dsasal
sel up. a
ress Ihe
JanLiary
inlenlioii
o been
A programme ol maintenance was carried out. specilically roof repairs. interior and exlerior painti
carpels and work on Ihe basenienl lo make li suitable lor lelling as office space. This Included w
prolecl (he baseinenl from a polenlial Ilood risk. These were one off projects and outwitli normal
maintenance cosls
new
klo
The Investinent slrategy was reviewed during the yeaf As a result some of Ihe funds were realis
placed on a platform with Insignis which yielded a beller Tate of return. This has resulted In Invest
inconie of £51.2791£8.954 10 31 sl December 20231.
and
ent
The congregation Is united on Ils way forward and conlinues lo meet regularly every two weeks
variety ol preachers taking Ihe se￿ICe$.
th a rich

Canonmills Baptist Church
Yoar onded 31 December 2024
Trustee's Annual Report Icontinuedl
Frnancial Review
In Ihe year lo 31 Deceiiiber 2024. the Church IriLurred a nel deliLil 01 £22.45212023. deliLIl ul
While Ihere is an ongoing pattern of deficit. the work ol Ihe church can be funded comfortably Ir
pri)(:e¥il% ()[ Ilie MAIisp 4Ale In NI)v￿Mbp.r 2021 Al 31 Dec.p.mbp.r 2024, rp.8p.rves %loncl al £1.02
12023. £1.044,6921 with all ol these being unreslricled. although 50./0 ol the Iolal funds a5 al 31
DeLetnher 20?4 Ip.s% any nlilslanding costs relating lo the n)ainlenance project and relevant co
Ip.p.% arp desirJnated lor donation lo Christian chari13ble caLJses.
8.016
mlhe
.240
SLiiiancy
Re5ervg5 Policy
li is the policy ol Ihp Church lo mainlair) unreslricled lur)ds, which are Ihe free reserves, al a lev
eqijivalenl lo three months 8xpendiluie. The Truslees consider that r6serv8s al this level will en
Ihe evenl ol a signilic8nl drop in funding. they will be able lo conlinue the organisalion's CUTrenl
wliile consideralion is given lo ways In which addilional fLJnds may be raised.
BJsed on accounts lo 31 December 2024. ordinary expenditure lor 3 months amoun15 to E 11 .2
Iv.x(-.IiirtiniJ larger repair works done In the yearl. Free reserves al Ihis dale were £511. 120 IfjQQ/,
reserves) and the I rusiees are salislied that Ihis policy Is being mel
ure Ihal. In
nl Ii)lal
Appioved by orojer ol Ilie board ol Iruslees un
.and signecl on ils behall

Canoninills Baptist Church
Yoar endcd 31 Decomber 2024
Inde
etidenl Examiner's Re
orl lo the Trustees of Canonmills Ba
list Church
I rei)orl on IhL' apcounls lor the year ended 31 December 2024 sei out on pages 6 10 9.
Respeclive responsibilities of Iru5tees and examiner
The clidrily's Iruslees are responsible lor the preparalion ol the accounts in accordance with Ih
Ihe ChJrilios anil Tru£lp.p I nveslmenl Iscollandl Act 2005 and the Charilies Accounts IScoll8'id
Regu131ioiis 2006 Ids aniendedl. The charity's Iruslees consider Ihal the audit requirgnienl ol R
gulalion
101111a1 lo Icl ol Ihe Accounts Regulations does not apply. 11 Is my responsibility lo exarrine Ihe,accoLJiiIs
as reqiiired under Seclion 441 I Ilcl ol the Acl and lo stale whether particular fftallers have CDme
allenlion.
lomy
leims ol
Basis of the independent examiner's report
My examination w,Is carried DUI in accordancp with Regulation 11 01 the Charilies Accounts i Sc
RerJ Lilalions 2Dor) An exaniinalion includes a review ol the accounting records kept by Ihe chari
coiripdiison ol the accounts pre5enled with those records 1131so Includes coiisidefalion of any
ilpms or disclosures in Ihe. accounls. and seeking explanalions Icom you as Iruslees concerning
matters Tiie procedures Ljndertaken do not provide all the ebideiice Ihdl WOLJ.'d be required In a
CDnsequenlly I dc) not express an audit opinion on the view giv¥ii by Ihe accounts.
Independent examiner's statement
Iland I
and
4JsLJal
y such
audit. and
In connection with my exarninalinn, no maller has come lo my allenlion..
1 I I which gives me reasonable cause lo believe Ihat, in any material respecl. Ihe requiremenls
lo keep acco(Jnling records In accordance with Section 44111131 ol the 2005 Act and
Regulation 4 of the 2006 Accounls Regulalions.. and
lo prepare accounts which accord with Ihe accounting records and lo comply with Regulatio
8 ul Ilie 2006 Accounts Regul31ions
have not been mei. or
121 lo which. In my opinion. allenlion should be drawn in order lo enable a proper underslandiii
ol the accounls lo be reached.
Lowaii & Partners Limited
60 Conslitijlion Street
Edii)burgh
EH6 6RR
Daie...2.q..UAI %0

Canoninills Baptist Church
Year onded 31 December 2024
Receipts & Payments Account
2024
23
Noles
Receipts
Donations
Invesliiienl Income
5,338
51,279
12.213
8,954
21,167
Payrnonls
Ll)drilable Aclivilies Costs
-179.0691
129.1831
Net RocoiptsllPaymentsl
122 4521
18.0161
Funds 8rovghl Forward
1.044.692
1.052,708
Funds Carricd Forward
1,022,240
1 .Q)44.692
Slaleiiicnt of 8alancos
Total Funds
2024
Tola
2b23
i Funds
Openii)g cabh & bank balances
Surp111511 Delicill lor year
Closiiig cash and bank balances
1.044.692
122.4521
1,022,240
.052,708
18.U161
,044,(i(J2
All cliiii.ch ltsi?ds are ui?r&slricled, aild so the above r8118cls lolal unreslricled aiid lolal lund5 117 I
LiabilitlC5
periods.
Al Ihe year-end an accounting lee is due or £840

Canonmi Ils Baptist Church
Ycar ended 31 OeceTnber 2024
Noles lo the Accounts
1. Basis of A¢counting
These accounls have been prepared on the Receipts and Payments basis In accordance with I
& Tr￿Slee Invesimenl Iscollandl Act 2005 an(J the Chariiies AccoLJnis ISr£Jllandl Regulations 2
Imondedl
e Charilies
06 las
f.xnnnmill% Baoliql Chi Irrh ap i In1n￿Or￿￿r4le.
association governed by its conslilulion 11 was
,082971 In October 19g7. Ils fegislered address 1-.
2. Nature and purpose of funds
(Jnreslricled funds are Ihose Ihal may tse used al Ihe discretion of the Iruslees In furtherance o
ol the charily. The Iruslees maintain a single unreslncled fun(J for the day-lo-day running ol the
Reslricled Flinds may only Ue used for specific purposes. Reslriclions arise when specified by I
when funds are raised lor specific purposes.
(he objects
harity
e donor or
3. Related Party Transactions
During Ihe year, the ChLtrch paid subsLriplions of £172.5012023- £ 1841 lo the Baptist Union ol
Brilaiii. lu which the Church Is aflilialed. and E1.00012023" £7.1￿0) lo the Scollish Bapti51 Fund.
reat
4. Trustee Remuneralion and Expenses
The nienibers ol the Board ol TrLJslees did not receive any remuneration or expenses In Ihe yea
12023.
5. Donations
2024
2023
Offerings
Gift Aid DJnalions
Legaey
1.902
1.436
2.000
2.962
2.626
6.625
6. Investment Income
2024
2023
Interest received
51.279
8.954

Canonmills 8aptist Church
Year ended 31 December 2024
7. Charitable Activities Costs
2024
2023
Independeni Examiners Fee
Pfeseniaiion
>ank -harges
Christmas Aciiviiies
Church Ouiing
Cleaning
Consulting
gonaiions
Floivers & Gifts
Heal & Ligni
ospiialit
Insurance
usic & Organ Expenses
Place lor Hope
Posiage ?rinl & Siaiionery
Professional Fees
Pulpit Supply
Repairs & Maintenance
Sundriès
Telephone
780
780
600
517
609
490
495
995
7.964
3.522
455
2.410
428
1.350
651
713
945
1.298
1.165
3.956
509
453
29.183
1.194
7.098
5,613
250
5.356
483
1.387
185
1.139
1.208
1.600
50.826
356
468
79.G69
8. Movemenl in Funds
Unrèstrlct•d
Op•rTiry b8l•rtce
ai a: 1 January 2024 R•ceipis
PJymenl>
1.044692
$6617 1
79.0691
C1o51ng bJlan
05 ai 31 Decerntye
Tr•nsler3
2024
24C
General runa
Purpos•s of funds
G•n•ral
The tree. unreswici•o r•serves oi tne Church
50010 ()[ unreslrirled funds al 31 December 2024 yp.ar end are designated for donation lo Chrisiia
Lhdrildble causes
. Ii"(' bigned on ils behall
Dale
16-/Y-
.Is