New Prestwick Baptist Church
Trustees’ Annual Report of Activities and Statement of Accounts
Year Ended 31 March 2023
Scottish Charity No. SC013248
New Prestwick Baptist Church
Trustees
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Address
192 Prestwick Road, Ayr KA8 8NP
Bankers
Bank of Scotland, 123 High Street, Ayr KA7 1QP
Independent Examiner
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New Prestwick Baptist Church
Report of the Trustees
The Trustees are pleased to present their report together with the financial statements of the Church for the year ended 31 March 2023.
Governing Document and Status of the Charity
New Prestwick Baptist Church is established by constitution. The Church is a Scottish Charity (No. SCO13248) and is recognised by H.M. Revenue and Customs under reference number CR382660.
In January 2023, OSCR approved the setting up of New Prestwick Baptist Church SCIO and in February 2023 approved the dissolution of New Prestwick Baptist Church UVA and the transfer of all aspects of the UVA to the SCIO on 31 March 2023.
Aims and Affiliation
The aims of the Church are to make known the good news of the Lord Jesus Christ and to strengthen believers in the Christian faith. The Church is affiliated to the Baptist Union of Scotland, which is an association of Baptist Churches for mutual support and sharing of resources.
Organisational Structure
The Church is congregational in its form of government and the trustees and other volunteers undertake its day to day running. The names of all trustees who served during the financial year covered by this report are shown on page 1, including those holding particular office.
Appointment of Trustees
New Trustees are selected through nomination by members of the congregation and then require at least 60% of votes in a secret ballot election. Trustees are normally elected to serve for a period of four years. After this period, individuals may be nominated for a further term. Prior to their appointment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church’s values, its aims and objectives as well as its day to day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities.
Notes to the Financial Statements
1) Principal sources of funding
The Church receives its funding by way of voluntary donations from the congregation, on a weekly or monthly basis.
2) Policy on reserves
It is the aim of the Church to maintain unrestricted funds, i.e., funds not committed or invested in fixed assets, at a level of approximately three months’ unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the Church to be maintained. At 31 March 2023, unrestricted funds amounted to £131,204 and were above the required level of around £20,000.
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New Prestwick Baptist Church
3) Recording of financial transactions
During the year issues were identified regarding the provenance of invoices from two regular church maintenance contractors.
Furthermore, an insurance payment of £1,950 due to the church following damage to church property by a third party was paid directly into a trustee’s personal bank account, with the £1,900 payment to the contractor for the associated repairs also paid by the trustee and the balance of £50 forwarded to the church. As a result, only the £50 received by the church is recorded in the 2022/23 financial statements.
Following identification of both issues, the treasurer wrote to all trustees to reiterate their governance responsibilities, and the need to ensure that all church-related financial transactions are discussed with the treasurer, properly recorded in the church’s bank accounts and supported by original documentation from contractors and suppliers, where appropriate.
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New Prestwick Baptist Church
Independent Examiner’s Report to the Trustees of New Prestwick Baptist Church
I report on the accounts of the charity for the year ended 31 March 2023, which are set out in pages 7 to 8.
Respective responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of Regulation 10(1) of the Accounts Regulations do not apply. It is my responsibility to examine the accounts required under Section 44(1) 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 11 of the Charities Accounts (Scotland) Regulation 2006. The 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 seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be require in an audit and consequently I do not express an audit opinion on the accounts.
Independent Examiner’s Statement
In the course of my examination no matter has come to my attention:
-
Which gives me reasonable cause to believe that in any material respect the requirements:
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To keep accounting records in accordance with Section 44(1)(a) of the Act and Regulation 4 of the 2006 Accounts Regulations; and
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To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- 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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……………………………. 2023
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New Prestwick Baptist Church
Summary of Main Activities 2022-23
The church’s purpose continues to be the advancement of the Christian faith, primarily in Ayr and Prestwick, but also throughout Scotland and the rest of the world.
Public Worship & Teaching
Throughout the year services of public worship have been held on a weekly basis for the benefit of people who have a Christian faith, as well as for those who desire to find out more about the faith. Attendances at morning services average around 60 and comprise people from a range of ages, drawn from the local area and further afield. The teaching in these services has enabled people’s faith to be strengthened so they are better equipped to serve within the congregation and the wider community.
Various small group Bible studies have continued to allow for more in-depth conversational study of the Bible, resulting in a deepening knowledge of God and His Word the Bible, the growing of friendships and the sharing of life’s joys and challenges.
Following the lifting of coronavirus restrictions, the church has resumed worship services in several local residential care homes for the benefit of residents who choose to attend, some of whom remain members of the congregation. Services provide an important Christian faith link between residents and the church for mutual encouragement, as well as introducing others to Christianity.
Prayer
The church has held weekly hybrid prayer meetings in order to bring prayers of praise to God as well as to pray about physical and spiritual needs relating to individuals, governments and nations. Attendances have averaged around 20 per week. Some answers to prayer have been clearly evidenced, whilst other answers remain within God’s future purposes.
Local Mission
In January 2023 the church ran a three-session course entitled ‘Hope Explored’ for friends who were interested in finding out about the good news of the Christian faith. Around 15 people attended, some of whom have continued to come to a monthly follow-up gathering, which provides a further opportunity to discover what it means to be a Christian.
The church has continued to financially support the local work of Scripture Union Scotland in their provision of Bible resources, discussion groups and holidays for children and young people, many of whom are from under-privileged communities in Scotland.
Overseas Mission
The church has continued to financially support the work of organisations that bring humanitarian relief and the good news concerning the Lord Jesus Christ to people groups throughout the world. Supported organisations include: BMS World Mission, OM Ships Ministry and SIM International, each of whose work is mostly in Africa, Asia, Europe & South America. In addition, close links have been maintained with Children for Christ UK, a charity that works in Christian education and training, and the relief of poverty for people of particular ethnic or racial origin in Romania.
Training for Service
Through a recent ‘Opportunities to Serve’ survey, members of the congregation could volunteer to engage in a number of practical areas and identify training needs that would help them become more involved in the life of the church and in the service of others. At the time of writing, responses are being analysed by the trustees to determine how best to utilise these human resources in the furtherance of the church’s aims.
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New Prestwick Baptist Church
Pastoral Care
Over the year the Pastor has continued to make numerous visits to people who are sick, elderly, bereaved, lonely or distressed in order to bring comfort, encouragement and friendship through reading from the Bible and praying with them.
Evangelical Charitable Social Action
Members of the congregation continue to provide a steady supply of food items for a local food bank, which makes a significant difference to the lives of the growing number of users. Also supported financially and practically are two local Christian charities ( Wheels in Motion and Broken Chains ) plus one in Leeds ( Caring for Life ); these help support those who are homeless and/or struggling with addictions, by providing shelter, food and companionship, with the aim of providing comfort and hope through the Christian Faith.
Change to SCIO
In January 2023, OSCR approved the setting up of New Prestwick Baptist Church SCIO and in February 2023 approved the dissolution of New Prestwick Baptist Church UVA and the transfer of all aspects of the UVA to the SCIO on 31 March 2023; relevant transfers have now been completed.
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New Prestwick Baptist Church
- New Prestwick Baptist Church Charity No. SC013248
Receipts and Payments Accounts for Period 1st April 2022 to 31st March 2023
Section A: Statement of receipts and payments
| New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 | New Prestwick Baptist Church- Charity No. SC013248 |
|---|---|---|---|---|---|---|---|---|---|
| Receipts and Payments Accounts for Period 1st April 2022 to 31st March 2023 | |||||||||
| Section A: Statement of receipts and payments | |||||||||
| Unrestricted funds | Restricted funds |
Total funds current year to date |
Budget 2022/23 |
Total funds last year 2021/22 |
|||||
| A1: Receipts | to nearest £ | to nearest £ | to nearest £ | ||||||
| Offerings(non Gift Aided) | 24,010 | - | 24,010 | 23,000 | 23,528 | ||||
| Offerings(Gift Aided) | 40,345 | 40,345 | 40,500 | 41,100 | |||||
| Tuck shopincome | - | - | 100 | - | |||||
| SundryIncome | 205 | - | 205 | 200 | - | ||||
| Tax reclaimable | 12,086 | - | 12,086 | 12,220 | 13,984 | ||||
| Receipts from FellowshipLunches | 1,888 | - | 1,888 | 1,200 | - | ||||
| Receipts for Other Unrestricted Funds | 906 | - | 906 | 336 | 426 | ||||
| A1 Sub total | 79,440 | - | 79,440 | 77,556 | 79,038 | ||||
| A2: Receipts from asset and investment sales | |||||||||
| Proceeds from sale of fixed assets | - | - | - | - | - | ||||
| Proceeds from sale of investments | - | - | - | - | - | ||||
| A2 Sub total | - | - | - | - | - | ||||
| Total receipts | 79,440 | - | 79,440 | 77,556 | 79,038 | ||||
| A3: Payments | |||||||||
| Pastor's Stipend | 30,644 | - | 30,644 | 30,348 | 29,608 | ||||
| Pastor's NIC | 3,131 | - | 3,131 | 2,968 | 2,863 | ||||
| Employer's NIC allowance | (3,131) | - | (3,131) | (2,968) | (2,863) | ||||
| NPBC contribution to Pastor'spension | 3,291 | - | 3,291 | 3,600 | 3,460 | ||||
| NPBC contribution to Scottish Baptist Pension Scheme deficit | 2,859 | - | 2,859 | 4,400 | 4,330 | ||||
| Pastor's mileage | 1,157 | - | 1,157 | 1,500 | 1,260 | ||||
| Pastor's conferences & other expenses | 260 | - | 260 | 300 | 250 | ||||
| Youth Worker salary | - | - | - | ||||||
| YW Employer NIC | - | - | - | ||||||
| NPBC contribution to Youth Worker'spension | - | - | - | ||||||
| Youth Worker mileage | - | - | - | ||||||
| Youth Worker training,conferences & other expenses | - | - | - | ||||||
| Pulpit supply (inc. missionaryspeakers) | 700 | - | 700 | 600 | 550 | ||||
| Council Tax & insurances | 7,251 | - | 7,251 | 7,500 | 6,805 | ||||
| Heating& lighting | 4,650 | - | 4,650 | 4,500 | 3,586 | ||||
| Support services,inspections & scheduled maintenance | 6,476 | - | 6,476 | 7,900 | 3,768 | ||||
| Equipment renewals | 784 | - | 784 | 2,000 | 48 | ||||
| Church maintenance & repairs | 1,600 | - | 1,600 | 5,000 | 4,062 | ||||
| Consumables | 763 | - | 763 | 800 | 707 | ||||
| Manse maintenance & repairs | 200 | - | 200 | 1,000 | 354 | ||||
| Cleaningcosts | 1,280 | - | 1,280 | 1,200 | 1,143 | ||||
| Printing, stationery, advertising & telephone | 771 | - | 771 | 1,000 | 799 | ||||
| Catering- within church | 646 | - | 646 | 500 | 8 | ||||
| Catering- Outreach - Broken Chains etc … | - | - | - | - | - | ||||
| Outreach - organisations,events etc ... | 164 | - | 164 | 250 | - | ||||
| Youth & children's work | 171 | - | 171 | 400 | 88 | ||||
| Disbursements to Missions | 4,550 | - | 4,550 | 4,500 | 4,500 | ||||
| Disbursements to Scottish Baptist Fund | 3,738 | - | 3,738 | 3,738 | 3,948 | ||||
| Sundrydisbursements | - | - | - | 150 | 470 | ||||
| Disbursements at Pastor's discretion | - | - | - | 150 | 150 | ||||
| Disbursements from FellowshipLunch receipts | 1,888 | - | 1,888 | 1,200 | - | ||||
| Disbursements from Other Unrestricted Funds | 856 | - | 856 | 336 | 4,801 | ||||
| A3 Sub total | 74,699 | - | 74,699 | 82,872 | 74,693 | ||||
| A4: Payments relating to asset and investment movements | |||||||||
| Purchases of fixed assets | - | - | - | ||||||
| Purchases of investments | - | - | - | ||||||
| A4 Sub total | - | - | - | ||||||
| Totalpayments | 74,699 | - | 74,699 | ||||||
| Balance of Receipts less Payments | 4,741 | - | 4,741 | ||||||
| A5: Cash funds transferred from last Year End | 126,463 | - | 126,463 | ||||||
| Surplus/(deficit) this Year End | 131,204 | - | 131,204 |
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New Prestwick Baptist Church
New Prestwick Baptist Church - Charity No. SC013248
Receipts and Payments Accounts for Period 1st April 2022 to 31st March 2023
Section B: Statement of balances
| New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 | New Prestwick Baptist Church -Charity No. SC013248 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Receipts and Payments Accounts for Period 1st April 2022 to 31st March 2023 | |||||||||||||
| Section B: Statement of balances | |||||||||||||
| Unrestricted funds |
Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Total funds current period |
Total funds last period |
||||||||
| Categories | Details | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||
| B1: Cash funds | Cash and bank balances at start ofyear(A5) |
126,463 | 0 | 0 | 0 | 126,463 | 122,119 | ||||||
| Surplus/(deficit) shown on receipts andpayments account |
4,741 | 0 | 0 | 0 | 4,741 | 4,344 | |||||||
| Cash and bank balances at end ofyear |
131,204 | 0 | 0 | 0 | 131,204 | 126,463 | |||||||
| Fund to whi | ch a | sset belongs | Market valuation | Last year | |||||||||
| Details | to nearest £ | to nearest £ | |||||||||||
| B2: Investments | |||||||||||||
| Total | 0 | 0 | |||||||||||
| Fund to which a | sset belongs | Cost (if available) |
Current value (if available) |
Last year | |||||||||
| Details | to nearest £ | to nearest £ | to nearest £ | ||||||||||
| B3: Other assets | Church building | Unrestr | icted | 500,000 | 500,000 | ||||||||
| Fixtures & fittings | Unrestri | cted | 10,000 | 10,000 | |||||||||
| Manse | Unrestri | cted | 310,000 | 300,000 | |||||||||
| Total | 820,000 | 810,000 | |||||||||||
| Fund to whi | ch li | ability relates | Amount due | Lastyear | |||||||||
| Details | to nearest £ | to nearest £ | |||||||||||
| B4: Liabilities | Baptist Union Pension deficit | Baptist Unio | n P | ension Fund | 0 | 20,100 | |||||||
| Total | 0 | 20,100 | |||||||||||
| Fund to whi | ch li | ability relates | Amount due (estimate) |
Last year | |||||||||
| Details | to nearest £ | to nearest £ | |||||||||||
| B5: Contingent | |||||||||||||
| liabilities | |||||||||||||
| Total | 0 | 0 | |||||||||||
| Name | Signature | Date of approval |
|||||||||||
| Signed by one or | |||||||||||||
| two trustees on | |||||||||||||
| behalf of all the | |||||||||||||
| trustees |
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