DIX ARDB HURCH FINAN IAL TATEMEKr DE EMB Charity No: SC012573
RD BAPTI ONTE Page Legal and Administrative Information Report of the Trustees Independent Examiners Report Receipts & Payments Account statement of Balances Notes Forming Part of the Financial Statements
Page I DB BAPT RATIVE INFO LEGAL AND Trustees Financial Team Leader Principal Qffice
page 2 RDBEG BAPTisf CH EPORT OF THE TR AREN 21 The Trustee5 have pleasure in presentlng their pOrt for the year ended 31 Dember 2021. This report Is prepared in accordance with the constitutlon and the recommendatlons of the Statement of Recommended practi - Accounung and Reportlng by charities and complies with applicable law. RecruStment - Appointment of Trustees The Trustees are appointed by a vote of members. Governing Documents The churth is a recognlsed charity govemed by a Constitution which was approved by the members and the OSCR. Charitable Purposes The advancement of the Christian fraith primarily on the Isle of Bute and also throughout Scotland and the rest of the world by all means consistent wlth the teachings of the Chrlstian Bible including worship, minlstry, mission. prayer, wltness, educatlon, communlty service and the support of agenaes and individuals and other charitable organisations Involved in Chrlstlan missionary work and the relief of poverty or other social needs. Activities & Achievenients The Church which is the body of Christ. encourages believers in thelr faith in the Lord lesus Christ as their personal Lord and Saviour and seeks to enable member5 of the fellowship to share thelr falth with others. In 2021 the church continued to meet onllne and to SUPPOrt the fellowship by weekly dlstribution of the Beacon. When $trICtl0n5 Ilfted In the summertime the churth was able to meet agaln in person. To keep safe and In line with govemment advice two SÉNI were held with the second repeatlng the first and that way we could redu numbers In the building but stlll provide opportunity for worship. Two Church Meetings were held in 2021, the flrst on 10th August In person and this was followed by another Church Meetlng In September and the AGM was held on 9 th November 2021. We were a tism and Jolnlng in membership of 20th and 21st November 2021.
P4ge 3 ARDBE Isr CH TOFTHETR TEE EMBER 2 Activities & Achievements (Continued) We were also able to hold a Chrlstmas coffee moming at the end of November and a Christmas Pralse Servlce by Candlelight on 12th Dernber. Thls was a real encouragement for both members and adherents who had so mlssed this last year. Deacons Meetlngs have contlnued to be held vla zoom. Our minister volunteered to reduce hls hours in 2022 to 4 days and plans We made to ensure that we would be able to maintain both services on the assumptlon that things would be returning to norniol and greater numbers could agaln be accommodated. The church membership as at 31st December 2021 wa5 27 members. The present Trustees are We were grdteful to God for his faithfulness and the holding up of our COnggatIon in these difficult days and were Optimistic for the return of opportunlties to serve the wider community in the new year. Trustees Remuneration There was no remuneration pald to any charity trustee or person connected wlth a trustee In the year. Reserves The General Fund presents unrestricted funds to the sum of £48,001. This fund Is available to be used by the trustees subsequent to specific decision of the church members in furtherance of the charty s objectives. Restricted Funds are shown on page 9. note 10. on their behalf by: 23 June 2022 ecretary
Page 4 ENDENT EX TO THE TR DBE MINER. CH I report on the attounts of the charlty for the year ended 31* December 2021 which are set out on pages I to 9. Respethve Responsibilities of Trnstees and Examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Att 2005 and the Charlties Accounts (Scotland) Regulations 2006 (as amended). The charity tnjstees consider that the audlt requirement of Regulation 10(I)(d) of the 2006 Accounts Regulations does not apply. It Is my responsibility to examlne the accounts as required under section 44(1)(c) ofthe Act and to state whether parCUlar matters have come to my attention. Basls of Independent Examlnerfs Ststement My examlnatlon ts carried out in accordance wlth RegUlatn 11 of the 2006 Accounts Regulatlons. An examlnation indudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also Includes consideratlon of any unusual item5 or disdosures In the accounts, and seeks explanation from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requlred In an audit. and consequenuy I do not express an audlt opinion on the view gtven by the accounts. Independent Examinerfs Statement In the course of my examlnatlon. no matter has come to my attention:_ Whlch glves me reasonable cause to believe that in any material respect the requirements: To keep accounttng records in accordance with Sectlon 44{1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and To prepare accounts which accord with the accountlng records and comply wlth Regulation 9 of the 2006 Accounts Regulatlons have not been met, or To which, In my opinion, attentlon should be drawn in order to enable a proper understandlng of the accounts to be reached. 23 June 2022
Page 5 RDBE BAPTIsf CH AND PAYMENT AC OUNT F EMBE EIPT Receipts Offerings & Donatlons Activitles for Generatlng Funds Investment Income Other Income 26,356 5,696 136 27,236 5,696 147 39,347 1,002 385 500 li Total Recelpts 32,188 891 33,079 41,234 Payments Costs of generating funds Charitable Attivities Governance Costs Purchase of Property (Inc legal fees) 1.208 38,112 1,208 38,752 2,290 55,545 640 67,962 Total Payments 39,320 39,960 125,797 Excess of (Payments over Receipts) (7,132) 251 (6,881) (84,563) Transfers to/(from) Funds 10,670 (10,670) Surplus/(Deficit) for year 3,538 (10,419) (6.881) (84,563)
Page 6 RDB G BAPTIsf CHURCH TATEMENT OF BALAN I DECEMBER nrestrict stritte Opening Balances BOS Virgin SBS (5,667) 49,975 155 10,741 40 5,074 50,015 155 44,463 10,781 55,244 Net Receipts / (Payments) 3,538 (10,419) (6,881) 48,001 362 48,363 Closlng Balances BOS Virgin SBS 2,891 45,110 312 50 3,203 45,160 48,001 362 48,363 Fixed Cost of Property Legal fees 67,000 962 67,962 estri Youth Student Fund 122 240 362 on thelr behalf. 23 June 2022 Secretsry
Page 7 BAiYfisT CHUR HE ACC UNT 31DE EMBER 2 These Flnancial Accounts have been prepared on a Receipts and Payments basls. The nature and purpose of each fvnd is Outlined In the report of the trustees for the year. There were no grants paid in the year. There wa5 no remuneration pald to any charity trustee or person connected with a trustee in the year. There were no expenses paid to any chaiity trustee In the year. Gift Ald Refund Offerings Harvest Appeal Income Other Donations Thank Offerings Christmas Coffee Mornlng Weekly Coffee Morning Donations Student Donations- Clalre Bequest 4.401 18,845 4,401 18,845 640 1,775 12,178 15,501 2,350 1,875 1,665 640 1.775 35 35 517 3,631 630 1,000 240 240 1,300 1,300 26.356 27,236 39,347 Total Property Rentsl 5,696 5,696 1,002 Bank Interest Savings Interest 136 136 li 301 84 li 136 li 147 385
Page 8 ARD NOTE YEAR EN EGB Isr CHU other Rental Property Costs 1.208 1,208 2,290 P ND Net Stlpend Income TaWNat Ins Pastor's Pension (Church) Books Conference Costs Supply Pastor Moblle Phone MANS Coundl Tax Insurance Repalrs and Maintenan Share of Utilities - Heat & Light 17,528 3,647 4,503 107 17,528 3,647 4,503 107 20,499 4,768 5,478 40 270 270 226 1,623 524 3.253 294 1,623 524 3,253 294 1,609 498 631 Insurance Heating and Lighting Repairs and Renewals Cleaning Furlough Grant -cleaning Wages Telephone Sunday School Costs THE YM CCL Eumpe, CenSeS Hire of Port Bannotyne Ifillage Hall Webslte Costs Subscrlptions Payroll & Accountan Student Travel Costs Photocopying, Ststionery etc Bank Charges student College Fees Fridge & Washing Machine for Claire Legal Fees re fitle, examination re Church & Manse Haven Gfftlng Bute Church Together Mlsslon Outwith Church 790 545 623 196 790 545 623 196 786 1,521 4,931 931 (392) 285 243 97 243 97 127 127 122 50 127 302 1,464 127 302 1,464 894 67 306 128 128 4,085 487 900 1,252 i(yJ 30 C/Fwd 37.291 37,291 49,219
Page 9 DBE BA IDE EM B/Fwd 37.291 37,291 49,219 Scottish Baptist College BMS World Mlssion Op Agri Alpha Weekend Fores Ughthouse Team Work Crisis Needs In Communlty Holiday Misslons Mary's Meals BMS Harvest Giving Sundry Expense Bute Oasis 2,178 400 1,486 66 320 386 66 653 320 386 653 1,486 Moat Centre Hire Xmas GFfts 36 36 38,112 640 38,752 55,545 Governance Costs io. Unrestrlcted Funds General Fund Restricted Funds 44,463 10,781 32,188 891 39,320 640 10,670 (10,670) 48,001 362 Total Funds 55,244 33,079 39,960 48,363 Restricted funds held at 31 December 21 are: Youth Student Fund 122 240 362