Scotlish Cliai-ity No. SC008797
Abbeyhill Baptist Church
Trustees, Report and Financial Statements
Year ended 31 August 2021
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Innes & Partners
Chartered Certified Accourtants

Abbeyhill Baptist Church
Contents of the Financial Statements.foi' tlie yeai. ended 31 Augusi 2021
Page
Report of the Trustees
Report of the Independent Examiner
Receipts and Payments Account
Statement of Balances
Notes to the Financial Statements

Abbeyhill Baptist Church
Report of the Trusteesfoi. tlieyeai. ended 31 Azigust 2021
The Truslees are pleased to present their report together with the financial statements of the ehur¢h for the
year ended 31 August 2021.
Prineipal o￿lCe
22 Elgin Terrace
Edinburgh
EH7 5PB
Bankers
Bank of Scotland
153 Portobello High Street
Edinburgh
EH15 IAG
Solicitor5
Balfour & Manson
54-66 Frederick Street
Edinburgh
EH2 ILS
Status of Charity and governing document
Abbeyhill Baptist Church is an unincorporated association established by constiÈution and is registered
with OSCR as a Charity. The S¢otlish Charity Number is SC008797. The charity plan io change its legal
forni to a Scottish Charitable Incorporated Organisation (SCIOI from 30 September 2021. It was
registered as a SCIO on 27 July 2021. The charity is in the process of being wound up and will transfer
all of its assets and liabilities to Abbeyhill Baptist Church SCLO {SC051158).
Aims and affiliation
The church is self-governing and congregational in organisalion. The Chvrch is a member of the Baptist
Union of Scotland. A ¢ontribution is paid to the Scottish Baplisl Fund which provides resources which
are available lo all member churches of the BUS.
The aims of the church are the advancement of the Christian faith. primarily in the immediate
neighbourhood of the Church's premises, and also in the city of Edinburgh as a whole, as well as
throughout Scotland and the rest of the World. by all Tneans consistent with the teachings of the Christian
Bible and the declaration of principle. including (without prejudice to the foregoing generality} worship,
ministry, mission, witness. prayer, fellowship. nettvorking, education, community service and the
provision of activities and facilities for the community, and the relief of poverty and other social needs.
including the support of individuals and other charitable organisations 2nd agencies involved in any or all
of these.
Office Bearers and Trustees
The Trustees who served during the year and to the date of this report are listed below.
Pastor
(Resigned 30 September 2021)
Treasurer (Appointed May 2021)
(Resigned May 2021 }
(Resigned May 2021)
The property held by the Church is in the name of the current Trustees.
Appointment of the Leadership team
The Minister and the Deacons form the Leadership of the church and they are all Trustees. They are
responsible for the day-to-day control and dtreclion of the church. Th¢ Minister is appoint¢d and
employed by the church on an open-ended basis and is the only member of staff. Deacons are elected
from the church membership by the church members lo serve for periods of 3 years. All volunteers
working with children and new Dcacons are required to undergo the relevant Disclosure check.
Page I

Abbeyhill Baptist Church
Report of the Trusteesfoi. tlie yeai. ended 31 Atsgust 2021
Induction and training of ihe Leadership team
There is no fomial induction and training required for n¢w members. Given that all new members of the
group will have been members of the Church for a number of years, it is expected that they will be
familiar with those activities which fom] part of the life of the Church. Further competence is developed
through 'on the job, experience and gutdance. Th¢ main Pltrposes of th¢ group are lo assist the Pastor in
the pastoral care of the ¢ongregation, to consider fu￿re directions for the congregational life and lo
oversee the practical administration of the Church, including finance. fabric and the a￿angeMentS for
meetings and 5ervi¢es.
The Deacons usually meet monthly and at other times when required to consider the day-to-day
management of th¢ church, ils activities and the pastoral care of those within the fellowship. Business
meetings for church members are held half y¢arly but other business and informal meetings ar¢ arranged
as and when required.
None of the members of the group receive any honorarium for their work. Any volunteers who help in
organising events do not receive any remuneration other than reimbursed expenses.
Aehievements and performance
Because of Covid-19 much of the physical church activity was shut down in accordance with Scottish
Government regulations. The chU￿h re-opened to limited numbers during the Autumn of 2020 and
Summer of 2021 as allowed by the easing of restrictions. Activities Ca￿led out in the ¢hurch were as
follows-
On Sundays:
Moniing services when we, as God's people. met to worship togeiher. physically when possible.
or online during lockdowns.
During the morning services, Youth Group for secondary school age children. the Jesus and Me
Club for primary school aged children and the Crèche for pre•school children all met when
restrictions allowed.
Our 125th Anniversary Service was held in November 2020.
Weekday acttvtties:
Bible and Biscuits study group
The House group met twice each month for Bible study and prayer on Wednesdays.
Online mid-week fellowship meetings 'Life Lounge, took pla¢e each week.
The Sunday morning service 'atlendances' (physical or virtual) have remained steady over this period. On
several Sunday afternoons a limited number of JAM members along with iheir parents have met for
activities in a nearby park. Youth members have also met outdoors for fellowship. A Church picni¢ was
also able lo take place in the summer.
Activities which help to build bridges with the community bul which ¢ould only be held prior to
lockdown were:
Little Lambs Parent & Toddlers group with a Bible story. crafis etc. meeting weekly during
school terni time.
Rendezvous, an open time for friendship and refreshments within the community, meeting
monthly.
The monthly Fostering Group meeting during school term time.
Participation with other local chur¢hes in Café Church ev¢nts and prayer meetings.
Pag¢ 2

Abbeyhill Baptist Church
Report of the Trusteesfor the yeai. ended 31 August 2021
Achievements and performanee (continued)
Local church leaders have met regularly on Zoom through lockdown. In the Easter Road area, there is a
growing commitment to one anoiher and a desire to work together to offer support and friendship lo our
neighbours.
The church directly supports church-linked missionaries working in Uganda. East Asia and Nepal.
The activities of the Church would not be possible without the enomious input of our volUnte￿s. We are
very gratefvl for all the work they carry out whether visible or in the background. Our current
membership is 41.
Donations of goods and services
The Church received a donation of free brickwork repair from a local stonemason who has previously
worked on the Church's stonework.
Financial review
Principal sources offiindiiig
The Church re¢eives its funding from those in the fellowship by way of weekly offerings, standing orders
& bank transfers. many of which are augmented via Gift Aid, and from gen¢rdl donalioTtS.
Resiiltsfor ilieyear
The financial statements for the year are set out in pages 5 to 9. The Re¢eipts and Payments Account on
page 5 refle¢ts a deficit of £18,135 (2020: surplus of £3.814) and total fimds carried fonvard of £70,346
(2020- £88.481).
Reserves
It is the general policy of the church lo hold unrestricted funds at a level equating to approximately three
months of usual expenditure which would enable the ongoing work of the Church to be maintained.
Based on the first three months of 2020 expenditure this would amount to £l1.272. At 31 August 2021.
the cash in hand and the money held at the bank in Unrestricted Funds w8s £63,863 (£68,140 in 2020).
The reserves policy was. therefore, more than satisfied.
Two designated reserves are held, the fabric fijnd and the special fund. The fabric fund is income
designated for periodic repairs and maintenance to the building5, furnishings and fittings etc. The Special
fund is used for more expensive projects such as outreach or maintenan¢e work which would not be
covered by income in the fabri¢ fund.
GranÉs and donaiions
The church makes grants from its donated incom¢ to beneficiaries and organisations involved in
activities or ministries compatible with the church's objectives. During the year donations mad¢ by the
church amounted lo £11,074 (2020: £11.272). Major donations were made to our member missionaries
and to the Baptist Union of Scotland & related organisations.
An annual Thank Offering is usually undertaken each spring. Due to lockdown. the offering this year has
been postponed until October. It will ra&se funds for new windows to the upstairs rooms, and for the
relocation f¢¢s for one of the missionary families that the Church supports.
Date-
- 2021
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AbbeyhilI Baptist Church
Report of the Independent Examiner to the Trustee5foi' tlieyeai. elided 31 Augiisi 2021
I report on the accounts of the church for the year ended 31 August 2021 which are set out on pages 5 to
Respectlve responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the ternis of
the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006 {as amended). The charity trustees consider that the audii requirement of Regulation
10(l) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility lo 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 examiner's statement
My examination is carried out in accordance with Regulation I l of the Charities Accounts {S¢otland)
Regulations 2006 (as amended). An exarnination 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 aceounls and seeks explanations from the Irusl¢es concerning such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit,
and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention other than that disclosed below:
which gives m¢ 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 (as amended). and
to prepare accounts which accord with the accouuting r¢¢ords and cornply with Regulation 9 of
the 2006 Accounls Regulations (as amended)
have not been met. or
2. to which. io my Opinio￿ attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Innes & Partners Limited
Chartered Certified Accountants
Innes House
L8 Shairps Business Park
Houstoun Road
Livingston
EH54 5FD
Date:.....
2021
Page 4
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Innes & Partners
Chartered Certlfied Accotjntants

Abbeyhill Baptist Church
Receipts and Payments Accountjor tlieyeai. elided 31 August 202J
GenerAI Designated Restricted
fund
fund
funds
2021
Total
2020
Total
Notes
Receipts
Offerings
Gift Aid offerings
Gift Aid tax refund
Donations received
Common repair income
Special offerings
Thank offerings
Property & admiTt contributions
Contributions to catering
Rents
14.195
19,739
4,907
1.040
125
2,705
14,320
23,136
4,907
2,360
10,470
22,039
5,856
4,189
487
1,107
10,240
797
115
6,905
62,205
692
1.320
15.539
15,539
355
355
15.879
56,115
15,879
76,496
Total receipts
PAyment$
Staff salaries
Minister's expenses
Pulpit supply
Maintenance and cleaning
Manse Council tax and insurance
Church/manse/flat repairs
Heal and light
Administration costs
Stationery & photocopying
Telephone
Catering and cleaning costs
Outreach & publicity
Children's & Youth work
AV & worship
Traintng
Church activity costs
Donations
Independent Examinerfs fee
General expenses
Total payments
Surplus before transfers
Transfer behveen funds
692
19,689
29,530
29,530
84
243
1,393
6,197
37,816
1,804
4,131
205
I.IK14
29,390
70
997
1.381
5,307
4,190
1,825
600
231
1.086
630
145
243
1.393
6,197
8.371
29.445
1,804
4,131
205
1,004
102
85
354
102
85
354
307
55
185
11.272
600
120
1.992
600
9,082
11,1174
600
47,733
8,371
38,S27
94,631
(7.679)
(18,838) (18,135)
2.000
4,689
(5,679) (14,149) (18,135)
27,433
20,632
88,481
6,483
58.391
3,814
8,382
(6,689)
1,693
40,416
42,109
Surplus after transfers
TotAI funds brought forward
Closing funds balance
3.814
84,667
88,481
Page 5

Abbeyhill Baptist Church
Statement ofBalances as at 31 August 2021
2021
Opening (Deficit) Closlng
balance
for year balance
2020
Opening Surplus Closing
balance
for year balance
B2nk and cash in hand
88.481
(18,135) 70J46
84.667
3,814 88,481
Totil assets held
88,481
(18,135) 70,346
84,667
3,814 88.481
Represented by:
General ￿nd
Designated fund
Restricted funds
42,109
21,754
6,483
70,346
40,416
27.433
20,632
88.481
Statement of assets at 31 August 2021
Church property
Gift Aid lax reclaim
Overpayment to HMRC
670.000
2,785
670.000
2.804
198
Statement of liabitities at 31 August 2021
Invoices due for payment
Missions fund disbursement (March- Aug)
Underpayment to HMRC
600
2,345
600
3,833
The financial statements on pages 5 to 9 were approved by the Trustees on
signcd on their belialf by Ilie uiidenioted..
.2021 and
ri'ii.¥tee
The notes on page 7 to 9 forni part of these financial statements.
Page 6

AbbeyhiIl Baptist Church
Notes to the financial statementsfor tlieyeai. elided 31 Augiisl 2021
l. Accounting polieies
Accoiiiiling convenlion
The financial statements have been prepar¢d under the historical cost convention, and in accordan¢e
with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis offiiidneial stateNieiits
The financial statements have been prepared on a receipts and payments basis.
Pension
The church does not operate a pension scheme for staff members, but allows the Minister to participae
in the scheme operated by the Baptist Union of Scotland. as part of the Baplisl Union of Great Britain
and Ireland. Pension costs are included when paid.
Receipts and PaymeiitsAccoiint
For the purpose of the Receipts and Payments account as shovrn on page 5, funds are defmed as follows:
Unreslricled funds comprise grants and other incom¢ received for the objects of the church without
further specified purpose and are available as general ￿ndS or are placed wilh designated funds which
can be used for purposes in agreement wilh the charity's objects.
Designaled funds comprise those funds which the Trustees have designaied for specific purposes.
Restp'icted funds comprise income which has b¢en received for Ihc objects of the church and specified
for a restricted purpose within these objects by the donor.
2. Transactions with Trustees And related parties
Remuneration was paid to the Pastor, the Reverend Simon Schofield. who is also a trnstee amounling to
£26,756 {2020.' £26,271). pension payments of £2,972 (2020= £2,921) and expenses of £8412020.. £70).
No other expenses were paid to the Trustees during the year (2020: nil) in their capacity as Trustees.
3. Staff eosts and numbers
2021
2020
Gross salarÉes
Employer's Nl
Pension contributions
26,756
(198)
2,972
26,271
198
2.921
29530
29.390
The average number of employees during the year was l (2020.'1).
Page 7

Abbeyhill Baptist Church
Notes to the financial statementsfor tlieyeai. elided 31 Augiist 2021
4. Gifts and Donations
General Designated
fund
fund
Restricted
funds
Total
2021
Total
2020
Baptist Union of Scoiland
AIM
OMF
BMS
Edinburgh City Mission
Home for Good
Faith Mission
Gifts < £100
Try Praying
Leith Baptist Chur¢h
Soul Food
1,842
1,842
3,013
4,544
230
50
1,175
120
loo
1.628
3,197
4.820
210
201
3.013
4,544
230
50
1.175
120
loo
iio
200
201
705
1,992
9,082
11,074
11,272
5. Unrestrlcted fund
Balance at
01.09.2020
Balance at
31.08.21
Receipts
Payments Transfers
General fund
Designated fund
Fabric fund
Special ￿nd
40,416
56.115
(47,733)
(6,689)
42,109
3.790
23.643
692
(3,428)
(4.943)
2.000
3,054
18,700
Total unrestrieted funds
67,849
56,807
(56.104)
(4,689)
63,863
Explanation offiinds
Tlie Generalfuiid encompass¢s all income and expenditure relating lo the primary focus aciivities of
the charity, other than those for which funding is designated or restricted.
Tlie Fabric fund encompasses incom¢ designated but not restrict¢d lo parlicular uses by the
Leadership an(Vor the church for periodic repairs and maintenance to the buildings, furnishings &
Tlie Special fuiid is used for more expensive proj¢¢ts such as outreach or maintenance work etc.
which would not be covered by income in the Fabric Fund.
Page 8

Abbeyhill Baptist Church
Notes to the financial statementsfor iheyeai- epided 31 Augiist 202]
6. Restricted funds
Balance at
01.09.2020
Balance at
31.08.21
Receipts
Payments Transfers
Mission fvnd
Other Restricted funds
3,802
16.830
2,830
16,859
(7.587)
(30.940)
4,689
3,734
2,749
Total restricted funds
20,632
19,689
(38,527)
4,689
6,483
Explanalion offiinds
Tlie Mission fuiid is for the support of Abbeyhill Missionaries and for missionary partners working in
the Baptist Missionary Society. Monies in the Missionary Fund are nornially distributed every six
months.
Oilier relrictedfunds includes Thank Offerings {internal and external). the Harvest Offering, Love gifts
et¢. and in¢ome restricted to particular uses by the donors.
Page 9