Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
Scottish Charity Number: SC013909
**Kirkintilloch Baptist Church Annual Report and Financial Statements for the year ended 31 January 2025**
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Contents**
||Page|
|---|---|
|Report of the Trustees|1|
|Report of the Auditor|8|
|Statement of Financial Activities|12|
|Statement of Financial Position|13|
|Statement of Cash Flows|14|
|Notes to the Financial Statements|15|
|Foodbank Income and Expenditure Account|33|
|Coffee Lounge Income and Expenditure Account|34|
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Report of the Trustees for the year ended 31 January 2025**
The trustees present their annual report and financial statements of the charity for the year ended 31 January 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts.
## **Objectives and Activities**
The charitable objectives of the church are to worship God together in Spirit and in Truth, build the members up in the Faith and proclaim the Gospel of Jesus Christ in word and action. The aim of the church is the advancement of the Christian faith and to serve and support the local and Christian communities in Kirkintilloch, Scotland and beyond.
## **Grant Making Policy**
The church makes grants from its tithed gift income to individuals and organisations that are generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.
## **Review of our Achievement and Performance**
We have been encouraged in several areas of the life of the church this year. We are grateful to God for the growth in numbers attending, particularly on Sunday mornings. We have also seen significant growth in the evening service and work with young people. We believe, that with God’s help, we have been able to worship God and enjoy his goodness, whilst supporting church members in their faith and sharing of the gospel, both in word and deed.
, our Senior Pastor and team leader has continued to lead us through 2024. has taken the church through a variety of bible teaching series which has included the Lord’s Prayer, “Counting the cost of discipleship’ and the book of Exodus – ‘He draws us out to draw us in’. Each of these series has been followed up in our weekly house groups (bible study groups) which has been a particularly helpful way of consolidating and applying this teaching. continues to make team communication a priority and has regular informal and formal meetings with team members, offering support and guidance. has worked diligently on his core responsibilities of preaching (which is shared with , visitation / pastoral care, chairing of various groups and meetings and leading the church through the year. One particular area of teaching and leading has been that of revival which has led to call the church to a new season of prayer. continues to attend conferences and leadership events as well as his annual ‘retreat’ to facilitate his continuing professional development (CPD) and personal relationship with the Lord. seeks input and accountability from the leadership team, combining humility with governance. The congregation and leadership alike are particularly thankful for all does and give God thanks for him.
was appointed as our new Associate Pastor in October 2023 and so at last annual report was relatively new to post. Since then, has shared the preaching and teaching responsibilities with . He has led us through a series on Philippians and shared in the above teaching and in a series on the Kingdom of Heaven. has taken on responsibility for Pastoral Care and is the chairperson of this group. He also leads our ‘lifelong learning’ hub (committee). has responsibility for line managing our Community Chaplain and has, along with shared in pastoral visitation, discipleship and mentoring of younger Christians as well as team direction, oversight and review. This has proved to be a great blessing to the congregation and indeed to as Senior Pastor. We are particularly thankful to God for in his humble, sincere and committed service to the Lord’s kingdom and look forward to the year ahead.
Page 1
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
**Kirkintilloch Ba tist Church p**
## **Report of the Trustees for the year ended 31 January 2025**
## **Review of our Achievement and Performance (cont’d)**
, our previous Youth Pastor moved to take up a new area of Christian service in Northern Ireland. The congregation and in particular the parents of our young people are very grateful for enthusiasm, leadership and care over these last years. The process of establishing a vacancy committee for his Youth Pastor post was started in February 2024. At the time of writing the vacancy committee continues to search for a replacement.
At the time of our last report were in the process of recruiting a new Youth Worker. We have been so blessed to have join the team as our new Youth Worker. She has brought tremendous enthusiasm and wisdom combined with a relational ability and clarity of expression the gospel which has been a real encouragement to our young people.
Perhaps an area of significant growth this year has been amongst our young people with fifty in the ‘pre’ and primary school age and a further thirty in secondary school age. We have two Primary 4-7 groups each with fifteen members, six youth house groups, Sunday morning 10:30 youth (with thirty or more attending) and FNL (Lighthouse) which meets fortnightly. FNL sees fifty to sixty attending with ages from P6-S3. This reaches children who are mainly out with church families. We also have a significant team of Sunday group volunteers for school and pre-school aged children. These teams are led by and we are so very grateful for them but most of all for the ability to share the good news of Jesus with so many young people.
The ministers’ salaries are set and agreed by the Church Council. The Church Council usually follows the recommended percentage increase by the Baptist Union of Scotland, the church meeting then endorses the increases. The ministry team continues to lead the Church, ably assisted by a committed staff team, itemised below, with any relevant changes noted.
The Church Council (comprising of Elders & Deacons) members have continued to serve the church. Elders and Deacons have their separate meetings each month and meet as a whole Church Council quarterly and as required; it is this group that brings any proposals to the Church meeting for approval.
The church elders are responsible for the spiritual direction and vision of the Church while the role of the deacons is to ensure the practical outworking of this vision. The various Hubs continue to maintain and develop the ministries they are responsible for, and report, through the minutes of their meetings, to both the elders and deacons. A number of the hubs are chaired by the elder assigned to that hub, and most hubs also have a deacon as a member. Other hub members are from a large cross section of people in the Church, who are thus able to be involved in both developing and implementing new ideas within the Church. A small group from the Elders has been established to review the work of the Hubs and assess their alignment with the Church vision statement. This group was temporarily paused during the search for the Associate Pastor and the plan remains to restart this now that has been in post for a more substantive period.
Our current Treasurer had indicated his intention to step down as Treasurer at the end of January 2025. has served as Treasurer for over forty years and has been unique in his gifting, wisdom and gracious spirit. He has been an invaluable servant, and we are very grateful to God for his faithful service. The Church Council tasked a small group to identify a new Treasurer and after due prayer and consideration name was brought by the council and accepted by the church meeting. has many years of experience in finance, HR and working in and leading large teams. was co-opted as an Elder in Oct 24 and formally took over the role of Treasurer in Feb 25. He has shadowed for an extended period of time and will be able to liaise with in the future if required. Once again, we thank the Lord for his gracious provision.
Page 2
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
**Kirkintilloch Ba tist Church p**
## **Report of the Trustees for the year ended 31 January 2025**
## **Review of our Achievement and Performance (cont’d)**
In light of the significant numerical growth we are seeing, the Church Council has been considering how we respond to this growth. This has included looking at several options or models of church growth and the strengths and weaknesses of each option. As part of this process, we reviewed the way we use our current available space which led to a refurbishment of our church hall, thus making it a more multipurpose space for meetings / ‘relay hall’ (overspill from the main auditorium). We are in the process of acquiring a small shop unit near to the church to allow more space for youth activities. It is likely this too may become a versatile space for a variety of functions.
The work of the Foodbank has continued to serve an area of ever-increasing need. Thousands of food parcels, fuel vouchers as well as practical and spiritual care have been given out. Since our last report there has been an interim period between Managers and our Assistant manager, led the team through this busy time. subsequently stepped down from this role and we acknowledge the blessing she has been to us in this very significant area of service. was appointed as Foodbank Manager but due to personal circumstances was only able to fulfil this role for a brief period. The Foodbank Financial Inclusion Lead, , has recently taken up the role of Foodbank Manager and the financial Inclusion role has been incorporated into the Manager remit. brings with her a raft of experience and wisdom and a heart for people. continued as community support worker for Foodbank and has been integral in facilitating this ministry. The Elders recognise the work of Foodbank will be an ongoing priority for the year ahead and will seek to further support its work as required.
The Foodbank Community Chaplain ( ) took up post in 2023. This role is predominantly funded by Foodbank and s role is to provide ‘Chaplaincy’ services to Foodbank clients and those from our community engaging via the Greenhouse Café, CAP and other local outreaches. ‘Chaplaincy’ services include a listening ear as well as more directive spiritual input that people request in their search for meaning, value and purpose, often in the midst of their suffering. together with a small team, formed a ‘café church’ style meeting for those not ready for a ‘full’ church experience. This has seen real blessing with many hearing the word of the Lord in a new way.
Our Christians Against Poverty (CAP) centre Manager is . Ross has been a tremendous blessing to the organisation and is working well with clients and debt coaches. CAP continues to work closely with local organisations taking referrals from multiple agencies across the community. CAP is served by our three debt coaches providing administrative support. We are especially grateful to them as they serve so faithfully in this role. , volunteer, started this year as our CAP Job Club Manager and we are very appreciative of his leadership of this.
The Church has many other ministries that touch the local community. One such area has been that of the ‘warm space’ led by . This has provided valuable support to many both in
and outwith the church. Normally the majority of members are involved in at least one area of church life on a voluntary basis involving more than 200 active volunteers.
The ‘Greenhouse Café’ continues to provide a useful space for church members to meet mid-week and be a place of reaching out into the community. We are truly grateful for our two Café Managers, , and their team of volunteers who support the work of the café and this area of service for members and the community alike.
At the end of this year we recognise that God has remained faithful through all the changes and challenges and we are thankful. As well as a large number of staff members, we value the many volunteers who work within the church, as their personal service and commitment to their Lord and Saviour Jesus Christ. We thank God for them and all within the congregation, and together seek to serve him faithfully, and to honour his name wherever we may be.
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Report of the Trustees for the year ended 31 January 2025**
## **Financial Review**
## Principal sources of funding
The church receives its funding from church members by way of weekly offerings and Gift Aid donations, along with grants to support the Foodbank.
## Results for the year
The financial statements for the year are set out in pages 12 to 32. Per the Statement of Financial Activities on page 12, the Church reported net income for the year of £9,987 (2024: £75,154). The Church’s Unrestricted General Fund had a deficit of £2,332 (2024: surplus £17,845).
## **Risk Management**
The Trustees assess the major risks to which the Church is exposed on an ongoing basis and have established procedures to mitigate those that are identified as a result of these reviews.
## **Reserves Policy**
It is the policy of the Trustees to maintain the general fund, i.e. unrestricted funds not committed or invested in fixed assets, at a level which equates to between 10-12 weeks of expenditure, as it is felt that this is prudent.
Unrestricted General Funds (page 12) at 31 January 2025 amounted to £285,175 (2024: £287,497) which represented about 34 (2024: 36) weeks’ unrestricted offerings and about 29 weeks (2024: 30 weeks) of expenditure.
Designated reserves amounted to £1,698,700 (2024: £1,700,772), including £1,395,932 (2024: £1,411,980) which relates to the net book value of fixed assets.
Restricted reserves amounted to £362,854 (2024: £348,473). The church’s total reserves amounted to £2,346,729 (2024: £2,336,742).
## **Plans for the Future**
Since the year end there have been no significant changes in our overall vision and direction, and we seek God’s blessing on each ministry. As mentioned above we are seeking to invest in a small shop unit to facilitate the growth of our youth groups and there will be an additional outlay in the region of £100,000 for this. This has been agreed by the church council and church meeting and will include purchase costs and some minor renovations.
## **Structure, Governance and Management**
Kirkintilloch Baptist Church is established by Constitution. The church is a registered Scottish Charity (Number SC013909) with OSCR. The church is congregational in policy and is affiliated to the Baptist Union of Scotland.
For the purpose of charity law, the church’s Trustees are recognised as the Charity’s Trustees. Its day-to-day running is overseen by the Trustees who are the accredited Ministers, the Treasurer, the Church Operations Manager, the Elders, the Deacons, and one member of the church not formally involved in a leadership role. The Trustees understood their statutory responsibilities during the accounting period.
The Trustees have appointed the ’Trustee Management Committee’ to facilitate the working of the Trustees more efficiently. This group includes,
( This group
meet quarterly and regularly update the other trustees.
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Report of the Trustees for the year ended 31 January 2025**
## **Structure, Governance and Management (cont’d)**
## Appointment of Trustees
Appointment of trustees occurs in one of two ways. Firstly, for those elected by the church to serve in the Church Council the term of Trusteeship is fixed for 5 years. There are no restrictions on the number of times such a person can be re-elected. Secondly, for all other trustees there is no fixed term of Trusteeship.
Other than for accredited Ministers, new Trustees, prior to their appointment, would be active members of the church who would have served the church for some time in various roles and be familiar with the church’s values, 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 and declare that they have no reason to be excluded as serving as trustees, in line with Charity Law.
## **Key Management Personnel**
The key management personnel of the charity comprise the trustee management committee. The trustee management committee are not remunerated for their role as trustees, although the minister and associate ministers are remunerated for their work as Minister and Associate Minister (see note 6). The minister’s salary is set and agreed by the trustees. The trustees follow the recommended percentage increase by the Baptist Union of Scotland, the church meeting then endorses the increase.
## **Reference and Administrative Information**
_Trustee Management Committee:_
## _Trustees:_
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
**Kirkintilloch Ba tist Church p**
## **Report of the Trustees for the year ended 31 January 2025**
**Reference and Administrative Information (cont’d)**
## _Staff Team:_
_Property Trustees: Principal Office:_ Kirkintilloch Baptist Church Townhead Kirkintilloch G66 1NL Telephone: 0141 578 6006 email: info@kirkiebaptist.com Web site: www.kirkiebaptist.com _Charity Number:_ SC013909 _Statutory Auditor:_ Innes & Partners Limited Chartered Certified Accountants and Statutory Auditors 9 Ardross Street Inverness IV3 5NN _Bankers:_ Royal Bank of Scotland plc Virgin Money / Clydesdale Bank 116 Cowgate 110 Cowgate Kirkintilloch Kirkintilloch G66 4LW G66 1JU
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
**Kirkintilloch Ba tist Church p**
## **Report of the Trustees for the year ended 31 January 2025**
**Reference and Administrative Information (cont’d)** _Bankers continued:_ Cambridge and Counties Bank Flagstone Group Ltd Charnwood Court 1st Floor, Clareville House 5B New Walk 26-27 Oxendon Street Leicester London LE1 6TE SW1Y 4EL _Solicitors:_ Wright, Johnston & Mackenzie 319 St Vincent Street GLASGOW G2 5RZ
## **Trustees’ Responsibilities in relation to Financial Statements**
The charity trustees are responsible for preparing the trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP 2019 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees on 12 May 2025 and signed on their behalf by:
Chairman of Trustees
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Report of the Independent Auditor to the Trustees for the year ended 31 January 2025**
## **Opinion**
We have audited the financial statements of Kirkintilloch Baptist Church (the ‘charity’) for the year ended 31 January 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
- In our opinion the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 31 January 2025 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available to small entities in the circumstances set out in note 23 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Report of the Independent Auditor to the Trustees for the year ended 31 January 2025**
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or
- proper accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on pages 7, the trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations made under that Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
## **The extent to which the audit was considered capable of detecting irregularities including fraud**
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations, exercised professional scepticism throughout the audit;
- we identified the laws and regulations applicable from discussions with management, and from our wider knowledge and experience of the sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Report of the Independent Auditor to the Trustees for the year ended 31 January 2025**
**The extent to which the audit was considered capable of detecting irregularities including fraud (cont’d)**
We assessed the susceptibility of the financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
## **Audit response to risks identified**
To address the risk of fraud through management bias and override of controls, we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions;
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reading the minutes of meetings of those charged with governance;
- enquiring of management as to actual and potential litigation and claims; and
- requesting correspondence with HMRC, the legal advisors.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment for example through collusion, intentional misrepresentations, omission or forgery.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
- Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation (ie. gives a true and fair view).
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Report of the Independent Auditor to the Trustees for the year ended 31 January 2025**
## **Use of our report**
This report is made solely to the charity’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Chartered Certified Accountants and Statutory Auditors Date: 12 May 2025
Innes & Partners Limited 9 Ardross Street Inverness IV3 5NN
Innes & Partners Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
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Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Statement of Financial Activities for the year ended 31 January 2025**
|**Notes**
**Income and endowments from:**
Donations and legacies
**2**
Charitable activities
**3**
Other income
**4**
**Total income and endowments**
**Expenditure on:**
Charitable activities
**5**
**Total expenditure**
**Net income/(expenditure)**
Transfers between funds
**17,18**
**Net movement in funds**
Total funds brought forward
`
**Total funds carried forward**|**General Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**2025**
£
£
£
£
554,848
25,291
540,773
**1,120,912**
17
85,307
-
**85,324**
27,481
-
10,873
**38,354**
**582,346**
**110,598**
**551,646**
**1,244,590**
504,668
191,462
538,473
**1,234,603**
**504,668**
**191,462**
**538,473**
**1,234,603**
**77,678**
**(80,864)**
**13,173**
**9,987**
(80,000)
78,792
1,208
**-**
**(2,322)**
**(2,072)**
**14,381**
**9,987**
287,497
1,700,772
348,473
**2,336,742**
**285,175**
**1,698,700**
**362,854**
**2,346,729**
_(Note 17)_
_(Note 17)_
_(Note 18)_
**Unrestricted**|**Total**
**2024**
£
1,109,470
89,568
25,195|
|---|---|---|
|||1,224,233|
|||1,149,079|
|||1,149,079|
|||75,154
-|
|||75,154
2,261,588|
|||2,336,742|
||||
All income resources are derived from continuing activities.
The notes on pages 15 to 32 form an integral part of these financial statements.
Page 12
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Statement of Financial Position as at 31 January 2025**
## **Unrestricted**
|**Notes**
**Fixed Assets**
Tangible fixed assets
**10**
**Current Assets**
Stock
**11**
Debtors: amounts falling due
**12**
within one year
Cash at bank and on hand
Cash held on deposit
**Total current assets**
**Liabilities**
Creditors: Amounts falling due
within one year
**13**
**Net current assets**
**Total net assets**
**The Funds of the Charity**
**_Unrestricted:_**
General Fund
**17**
Designated Funds
**17**
**_Restricted Funds_**
**18**|**General Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
-
1,395,932
-
**1,395,932**
-
2,164
31,483
**33,647**
37,886
2,066
8,695
**48,647**
113,469
303,186
325,268
**741,923**
158,999
-
-
**158,999**|**Total**
**2024**
**£**
**1,411,980**
30,595
44,968
887,981
-|
|---|---|---|
||**310,354**
**307,416**
**365,446**
**983,216**
25,179
4,648
2,592
**32,419**|**963,544**
38,782|
||**285,175**
**302,768**
**362,854**
**950,797**|**924,762**|
||||
||**285,175**
**1,698,700**
**362,854**
**2,346,729**|**2,336,742**|
||285,175
-
-
**285,175**
-
1,698,700
-
**1,698,700**
-
-
362,854
**362,854**|287,497
1,700,772
348,473|
||**285,175**
**1,698,700**
**362,854**
**2,346,729**|**2,336,742**|
The financial statements on pages 12 to 32 were approved by the Trustees on 12 May 2025 and signed on their behalf by the undernoted:
_Trustee/Chairman of the Trustees_
_Treasurer/Trustee_
The notes on pages 15 to 32 form an integral part of these financial statements.
Page 13
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Statement of Cash Flows for the year ended 31 January 2025**
|**Note**
**Net cash provided by operating activities**
**21**
**Cash flows from investing activities:**
Purchase of tangible fixed assets
**Net cash used by investing activities**
**Cash flows from financing activities:**
Bank interest
**Net cash used by investing activities**
**Change in cash and cash equivalents in the year**
**Cash and equivalents brought forward**
**Cash and cash equivalents carried forward**
**Cash and cash equivalents carried forward split as follows:**
Cash at bank and in hand
Cash held on deposit|**Total**
**Funds**
**2025**
**£**
**10,943**
(36,356)
**(36,356)**
38,354
**38,354**
12,941
887,981
**900,922**
741,923
158,999
**900,922**|**Total**
**Funds**
**2024**
**£**
**106,287**|
|---|---|---|
|||(17,319)|
|||**(17,319)**|
|||25,195|
|||**25,195**|
|||114,163
773,818|
|||**887,981 **|
|||887,981
-|
|||**887,981 **|
The notes on pages 15 to 32 form an integral part of these financial statements.
Page 14
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Notes to the Financial Statements for the year ended 31 January 2025**
## **1. Accounting Policies**
## _Basis of Preparation and Assessment of Going Concern_
Kirkintilloch Baptist Church is an unincorporated organisation in Scotland. The address of the registered office is given in the charity information on pages 5-6 of these financial statements. The nature of the charity’s operations and principal activities are included in the trustees report on pages 1-7.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## _Going Concern_
In common with other charitable organisations, Kirkintilloch Baptist Church is dependent on income from its donors, grant givers and other supporters to ensure its objectives continue to be achieved for the longer term. The charity has good relationships with funders and has no reason to believe that this will not continue in the current and future years. After taking all these factors into account, the charity Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
## _Funds Structure_
For the purpose of the Statement of Financial Activities as shown on page 12, funds are defined as follows:
- _Unrestricted funds_ comprise grants and other income received for the objects of the church without further specified purpose and are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
- _Designated funds_ represent unrestricted funds which have been earmarked by the Trustees’ for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
- _Restricted funds_ comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 15
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Notes to the Financial Statements for the year ended 31 January 2025**
## **1. Accounting Policies (cont’d)**
## _Income and debtors_
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and it is probable that the income will be received, and the amount of income receivable can be measured reliably. Debtors are valued at cost at the year end and adjusted for any amounts considered to be unrecoverable
## _Donated goods and services_
Food donated is valued at an amount set by the Trussell Trust which was £2.77 per kg in 2025 and £2.37 per kg in 2024.
## _Expenditure and creditors_
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated between the expense categories of the SoFA on a basis designed to reflect the use of the resource. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Creditors are valued at cost at the year end and split between amounts due in less than one year and amounts due in more than one year.
## _Charitable Activities_
The expenditure on charitable activities includes grants made, governance costs and support costs as shown in the notes.
## _Tangible Fixed Assets and Deprecation_
The church land is stated at the Trustees’ estimate of market value. The church hall which was built in 1980 is also stated at the Trustees’ estimate of market value.
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
|Church land|nil|
|---|---|
|Buildings|2% straight line|
|Sound equipment|20% straight line|
|Fixtures and fittings|10% straight line|
|Office equipment|25% straight line|
Heritable property comprises the ‘old’ church hall and the new church building.
Page 16
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Notes to the Financial Statements for the year ended 31 January 2025**
## **1. Accounting Policies (cont’d)**
## _Stock_
Greenhouse café stock is valued at cost, on a first in, first out (FIFO) basis.
Foodbank stocks of food are valued by weight, on a FIFO basis. The value is that set by the Trussell Trust which was £2.77 per kg in 2025 and £2.37 per kg in 2024.
## _Cash and cash equivalents_
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of twelve months or less from the date of acquisition or opening of the deposit or similar account.
## _Cash held on deposit_
Cash held on deposit includes deposits held at call with banks with maturities greater than 12 months.
## _Pensions_
Pension costs represent the amounts or costs payable to the scheme in respect of the accounting period.
The contributions paid towards retirement pensions and related benefits is charged to the Statement of Financial Activities when incurred.
## _Financial instruments_
The charity's financial assets and financial liabilities qualify as basic financial instruments which are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank and other loans which are subsequently measured at amortised cost.
_Judgements in applying policies and key sources of estimation uncertainty_
In preparing the financial statements, the trustees are required to make estimates and assumptions which affect reported income, expenses, assets, and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.
The trustees are satisfied that the accounting policies are appropriate and applied consistently. Key sources of estimation have been applied in determining the depreciation rates which have been deemed to be appropriate for the class of asset and in determining gifts in kind in relation to food donated.
Page 17
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**2. Donations and legacies**
Open offerings
Designated offerings
Income tax reclaim
Donations
Value of food donations to Foodbank
Legacies
Grants
Open offerings
Designated offerings
Income tax reclaim
Donations
Value of food donations to Foodbank
Grants
**Donations and legacies -**
**Comparatives**|**General**
**Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
431,337
-
60
**431,397**
-
-
36,849
**36,849**
96,650
-
12,941
**109,591**
14,083
16,493
100,216
**130,792**
-
-
248,770
**248,770**
12,778
-
-
**12,778**
-
8,798
141,937
**150,735**
554,848
25,291
540,773
**1,120,912**
**General**
**Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
**£**
411,434
-
-
**411,434**
-
-
28,390
**28,390**
87,188
-
14,002
**101,190**
30,406
2,798
115,904
**149,108**
-
-
223,210
**223,210**
2,274
-
151,564
**153,838**
531,302
25,098
553,070
**1,109,470**
**Unrestricted Funds**
**Unrestricted Funds**|**Total**
**2024**
**£**
411,434
28,390
101,190
149,108
223,210
42,300
153,838|
|---|---|---|
|||**1,109,470**|
||||
Included in grants is government grant income received from East Dunbartonshire Council totalling £10,000 for the foodbank (2023: £nil) and £8,798 (2023: £nil) for the café.
|**3. Charitable activities**
Greenhouse sales
Catering refunds
**3. Charitable activities - Comparatives**
Greenhouse sales
Catering refunds
**4. Bank interest**
Bank Interest|**Unrestricted Funds**
**General**
**Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
-
85,307
-
**85,307**
17
-
-
**17**
17
85,307
-
**85,324**
**Unrestricted Funds**
**General**
**Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
**£**
-
87,937
-
**87,937**
1,631
-
-
**1,631**
**,**
1,631
87,937
-
**89,568**
**Unrestricted Funds**
**General**
**Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
27,481
-
10,873
**38,354**
27,481
-
10,873
**38,354**|**Total**
**2024**
**£**
87,937
1,631|
|---|---|---|
|||**89,568**|
|||**Total**
**2024**
**£**
25,195|
|||**25,195**|
Page 18
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**4.**
Bank Interest
**5. Charitable activities**
**_Activity_**
Local Ministries
Local Ministries
National and Overseas Ministries
Support and Governance Costs
**Of which:**
Relating to Unrestricted Funds
Relating to Restricted funds
**Charitable activities - Comparatives**
**_Activity_**
Local Ministries
Local Ministries
National and Overseas Ministries
Support and Governance Costs
**Of which:**
Relating to Unrestricted Funds
Relating to Restricted funds
**6. Salary costs**
Gross salaries
Social security costs
Pension costs
Ministers expenses
Staff expenses
**Bank interest (cont'd)- Comparatives**|**Unrestricted Funds**
**General**
**Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
**£**
18,319
-
6,876
**25,195**
18,319
-
6,876
**25,195**
**Staff Other direct**
**Total**
**costs**
**costs**
**2025**
**£**
**£**
**£**
478,667
-
**478,667**
16,676
93,954_(Note 7)_
**110,630**
-
377,511_(Note 8)_
**377,511**
7,112
260,683_(Note 9)_
**267,795**
**502,455**
**732,148**
**1,234,603**
_(Note 6)_
381,411
314,719
**696,130**
121,044
417,429
**538,473**
**Staff Other direct**
**Total**
**costs**
**costs**
**2024**
**£**
**£**
**£**
450,519
-
**450,519**
14,904
74,343_(Note 7)_
**89,247**
-
360,803_(Note 8)_
**360,803**
6,861
241,649_(Note 9)_
**248,510**
472,284
676,795
**1,149,079**
_(Note 6)_
368,053
301,027
**669,080**
104,231
375,768
**479,999**
**2025**
**£**
**423,789**
**29,165**
**45,546**
**3,700**
**255**
**502,455**|**Total**
**2024**
**£**
450,519
89,247
360,803
248,510|
|---|---|---|
||18,319
-
6,876||
||**Staff Other direct**
**costs**
**costs**
**£**
**£**
478,667
-
16,676
93,954_(Note 7)_
-
377,511_(Note 8)_
7,112
260,683_(Note 9)_
**502,455**
**732,148**
_(Note 6)_
381,411
314,719
121,044
417,429
**Staff Other direct**
**costs**
**costs**
**£**
**£**
450,519
-
14,904
74,343_(Note 7)_
-
360,803_(Note 8)_
6,861
241,649_(Note 9)_
472,284
676,795
_(Note 6)_
368,053
301,027
104,231
375,768||
|||**1,149,079**|
|||669,080
479,999
**2024**
**£**
401,169
25,161
39,553
5,959
442|
|||472,284|
The average number of employees during the year was 21 (2024: 21), the average number full time employees was 6 (2024: 5) and the average number of part time employees was 15 (2024: 16) and the average number of full time equivalent employees was 14 (2024: 13).
The Church operates a defined contribution. The total pension cost payable by the Church relating to defined contribution schemes was £39,907 (2024: £32,272). At 31 January 2025 £2,049 relating to defined contribution schemes remained outstanding (2024: £945).
No employee received remuneration of more than £60,000 during either year.
Key Management Personnel are deemed to be the Trustee management committee. Their total remuneration received was £115,075 (2024: £71,482).
Page 19
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**7.**
**Local Ministries**
Children's work
Authentic community and local mission
Foodbank contractor services
Youth work
Catering
Greenhouse
Music and worship
Lifelong learning
CAP expenses
CAP salaries
Church Weekend Away
**Local Ministries - Comparatives**
Children's work
Authentic community and local mission
Youth work
Catering
Greenhouse
Music and worship
Lifelong learning
CAP expenses
CAP salaries
**8.**
**National and Overseas Ministries**
Donations
_(Note 15)_
Foodbank food packs donated
World mission
_(Note 16)_
Baptist Union of Scotland
Scripture Union Scotland
Fellowship gifts|**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
2,990
101
-
**3,091**
3,424
2,516
120
**6,060**
-
-
22,885
**22,885**
9,339
-
169
**9,508**
4,800
2
225
**5,027**
-
32,082
-
**32,082**
2,254
466
99
**2,819**
1,885
136
-
**2,021**
9,466
-
825
**10,291**
16,676
-
-
**16,676**
170
-
-
**170**
51,004
35,303
24,323
**110,630**
**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
**£**
2,187
648
-
**2,835**
5,600
421
-
**6,021**
12,012
-
-
**12,012**
5,914
36
276
**6,226**
-
30,654
-
**30,654**
2,276
-
-
**2,276**
2,415
-
-
**2,415**
9,875
-
2,029
**11,904**
14,904
-
-
**14,904**
55,183
31,759
2,305
89,247
**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
5,805
28
335
**6,168**
-
-
246,276
**246,276**
57,362
1,088
42,662
**101,112**
15,500
-
-
**15,500**
1,500
-
-
**1,500**
558
-
6,397
**6,955**
80,725
1,116
295,670
**377,511**
**Unrestricted Funds**
**Unrestricted Funds**
**Unrestricted Funds**|**Total**
**2024**
**£**
2,835
6,021
-
12,012
6,226
30,654
2,276
2,415
11,904
14,904
-|
|---|---|---|
|||89,247|
|||**Total**
**2024**
**£**
11,580
223,259
99,961
15,500
2,000
8,503|
|||360,803|
Page 20
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
**£**
**8.**
**National and Overseas Ministries (cont'd) - Comparatives**
Donations
_(Note 15)_
5,525
1,640
4,415
**11,580**
Foodbank food packs donated
-
-
223,259
**223,259**
World mission
_(Note 16)_
56,745
1,534
41,682
**99,961**
Baptist Union of Scotland
15,500
-
-
**15,500**
Scripture Union Scotland
2,000
-
-
**2,000**
Fellowship gifts
-
-
8,503
**8,503**
79,770
3,174
277,859
**360,803**
**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**9.**
**Support and Governance Costs**
**£**
**£**
**£**
**£**
Heat and light
29,734
5,900
2,596
**38,230**
Insurance and rates
17,157
-
1,337
**18,494**
Cleaning and caretaking
4,067
2,472
-
**6,539**
Cleaning salaries
7,112
-
-
**7,112**
Repairs
60
9,176
228
**9,464**
Equipment purchased
55
97
2,016
**2,168**
Foodbank expenses
-
-
36,932
**36,932**
Food Purchased
-
-
47,491
**47,491**
Computer costs
2,775
160
-
**2,935**
Maintenance
1,375
5,813
14
**7,202**
Advertising
72
-
84
**156**
Flowers
628
-
13
**641**
Printing and stationery
3,411
-
237
**3,648**
Telephone and postage
3,933
20
368
**4,321**
Legal & Professional fees
1,680
-
-
**1,680**
Auditors' fee
7,452
330
1,272
**9,054**
Accountancy and payroll fees
3,330
516
1,253
**5,099**
Sundry expenses
6,312
4,318
3,595
**14,225**
Depreciation of fixed assets
_(Note 10)_
-
52,404
-
**52,404**
89,153
81,206
97,436
**267,795**
**Unrestricted Funds**
**Unrestricted Funds**|**Total**
**2024**
**£**
25,777
18,080
6,387
6,861
13,244
2,758
36,676
24,016
4,388
5,686
470
325
3,498
4,723
-
9,780
6,120
30,772
48,949|
|---|---|
||248,510|
Page 21
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**9.**
Heat and light
Insurance and rates
Cleaning and caretaking
Cleaning salaries
Repairs
Equipment purchased
Foodbank expenses
Food Purchased
Computer costs
Maintenance
Advertising
Flowers
Printing and stationery
Telephone and postage
Auditors' fee
Accountancy and payroll fees
Sundry expenses
Depreciation of fixed assets
**Support and Governance Costs**
**(Cont'd) - Comparatives**|**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
**£**
14,665
4,800
6,312
**25,777**
16,142
-
1,938
**18,080**
4,555
1,550
282
**6,387**
6,861
-
-
**6,861**
-
13,244
-
**13,244**
249
2,153
356
**2,758**
-
-
36,676
**36,676**
-
-
24,016
**24,016**
3,297
-
1,091
**4,388**
4,749
937
-
**5,686**
120
-
350
**470**
312
-
13
**325**
3,459
-
39
**3,498**
4,618
-
105
**4,723**
4,680
1,200
3,900
**9,780**
5,670
150
300
**6,120**
5,344
5,202
20,226
**30,772**
-
48,949
-
**48,949**
**Unrestricted Funds**|
|---|---|
||74,721
78,185
95,604
248,510|
## **Auditor's Remuneration**
The auditor’s remuneration paid to Innes and Partners Limited amounted to an audit fee of £9,054 (2024: £9,780) and accountancy and payroll services of £5,099 (2024: £6,120).
Page 22
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**10. Tangible Fixed Assets**|**Heritable**||**Sound**|**Fixtures**|**Office**||
|---|---|---|---|---|---|---|
||**Property**|**Equipment**||**& Fittings**|**Equipment**|**Total**|
|**_Cost/Valuation_**|**£**||**£**|**£**|**£**|**£**|
|At 1 February 2024|2,048,128||44,393|139,230|33,427|**2,265,178**|
|Additions|-||8,948|20,640|6,768|**36,356**|
|Disposals|-||-|-|(1,354)|**(1,354)**|
|**At 31 January 2025**|**2,048,128**||**53,341**|**159,870**|**38,841**|**2,300,180**|
|**_Depreciation_**|||||||
|At 1 February 2024|676,591||44,393|111,466|20,748|**853,198**|
|Charge for year|37,963||597|7,371|6,473|**52,404**|
|Disposals|-||-|-|(1,354)|**(1,354)**|
|**At 31 January 2025**|**714,554**||**44,990**|**118,837**|**25,867**|**904,248**|
|**_Net Book Value_**|||||||
|**At 31 January 2025**|**1,333,574**||**8,351**|**41,033**|**12,974**|**1,395,932**|
|At 31 January 2024|1,371,537||-|27,764|12,679|1,411,980|
|The Trustees valued the church land and the ‘old’ church hall at £150,000 and £105,000 respectively as at 31|||||||
|January 2007. The Trustees are of the opinion that these valuations||||should be used|at 31 January|2025.|
|The church's heritable property comprises|the following:||||||
|**Valuation**||||||**£**|
|Land - Church Land, Kirkintilloch||||||150,000|
|Building (Old)||||||105,000|
|**Cost**|||||||
|Church building (new) - costs to 31 January 2025||||||1,793,128|
|**Total cost/valuation at 31 January 2025**||||||**2,048,128**|
|**Stock**
Greenhouse
Foodbank|**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
-
2,164
-
**2,164**
-
-
31,483
**31,483**
-
2,164
31,483
**33,647**
**Unrestricted Funds**|**Total**
**2024**
**£**
1,606
28,989|
|---|---|---|
|||**30,595**|
## **11. Stock**
## **12. Debtors: amounts falling due within one year**
|Income tax recoverable
Other debtors and prepayments|**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
23,986
1,610
2,473
**28,069**
13,900
456
6,222
**20,578**
37,886
2,066
8,695
**48,647**
**Unrestricted Funds**|**Total**
**2024**
**£**
25,011
19,957|
|---|---|---|
|||**44,968**|
Page 23
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
## **13. Creditors: amounts falling due within one year**
|Accruals
Taxation and social security
VAT|**General**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
16,889
1,080
2,592
**20,561**
8,290
**-**
**-**
**8,290**
-
3,568
**-**
**3,568**
**25,179**
**4,648**
**2,592**
**32,419**
**Unrestricted Funds**|**Total**
**2024**
**£**
27,096
7,667
4,019|
|---|---|---|
|||**38,782**|
## **14. Contribution of volunteers**
In common with all congregations in the Baptist Church the congregation benefitted from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activities would be unable to continue were it not for the commitment shown.
|**15.**
**Donations**
Scottish Baptist College
Scottish Bible Society
UCCF
Evangelical Alliance
PCCS
Glasgow City Mission
Dove Counselling
Foodbank Gifts
Fellowship Gifts
Scottish Baptist Ministers Conference
The Word
Compassion
Junction 12
Carmelite Monastry
One Life
Furlough Support
Kirkintilloch Brass Band|**Total**
**Individuals**
**Institutions**
**2025**
**£**
**£**
**£**
-
2,000
**2,000**
-
600
**600**
-
500
**500**
-
425
**425**
-
925
**925**
-
250
**250**
-
275
**275**
335
-
**335**
-
-
**-**
-
100
**100**
-
230
**230**
-
28
**28**
-
300
**300**
-
100
**100**
-
-
**-**
-
-
**-**
-
100
**100**
**335**
**5,833**
**6,168**|**Total**
**2024**
**£**
2,000
600
500
425
925
250
275
2,000
2,415
-
-
140
300
-
250
1,500
-|
|---|---|---|
|||**11,580**|
Donations included gifts made to 1 individual in the year (2024: 10 individuals).
Page 24
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**15.**
**Donations (cont'd) - Comparatives**
Scottish Baptist College
Scottish Bible Society
UCCF
Evangelical Alliance
CARE
Glasgow City Mission
Dove Counselling
Foodbank Gifts
Fellowship Gifts
Compassion
Junction 12
One Life
Furlough Support|**Total**
**Individuals**
**Institutions**
**2024**
**£**
**£**
**£**
-
2,000
**2,000**
-
600
**600**
-
500
**500**
-
425
**425**
-
925
**925**
-
250
**250**
-
275
**275**
-
2,000
**2,000**
2,415
-
**2,415**
-
140
**140**
-
300
**300**
-
250
**250**
1,500
-
**1,500**|
|---|---|
||**3,915**
**7,665**
**11,580**|
Page 25
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**16. Missionary Support**
**_General fund offerings_**
Mkati family, South Africa
BMS (General and Link)
Action International
Arab World Mission
Ventzi support
Cairdeas
Robert Meikle
Evangelical Baptist Church Aksakovo
Tear Fund
Open Doors
G Brough Support
WM Syria
Morven Clark
IJM
Embrace the Middle East
Compassion UK
Pioneer Ministries
Interserve
BUS Ukraine Church Planting
New Destiny
Sundry gifts
**_Designated offerings_**
Tear Fund
BMS
Cairdeas
Action International
Sundry gifts
Chaplaincy Service
Lamboi Bethesda
Multiple Sclerosis
Marie Curie
Lung Charity
Scottish Bible Society
Refresh Ministry
Arab Baptist Theological Seminary
Glasgow City Mission
Compassion
EBF Suppport
Barnardos
AWM -
Fellowship gifts|**Total**
**Individuals**
**Institutions**
**2025**
**£**
**£**
**£**
10,402
-
**10,402**
-
8,000
**8,000**
-
8,400
**8,400**
-
3,400
**3,400**
530
-
**530**
2,800
-
**2,800**
500
-
**500**
-
3,280
**3,280**
-
6,700
**6,700**
-
2,000
**2,000**
2,600
-
**2,600**
-
-
**-**
-
-
**-**
-
2,000
**2,000**
-
-
**-**
-
-
**-**
500
-
**500**
-
252
**252**
180
-
**180**
-
4,500
**4,500**
-
250
**250**
-
1,000
**1,000**
-
1,000
**1,000**
-
100
**100**
17,512
40,882
**58,394**
-
875
**875**
-
935
**935**
6,440
-
**6,440**
625
-
**625**
-
12,520
**12,520**
-
-
**-**
5,495
-
**5,495**
-
-
**-**
-
3,322
**3,322**
-
-
**-**
-
-
**-**
-
-
**-**
-
3,322
**3,322**
-
625
**625**
-
3,422
**3,422**
-
581
**581**
-
56
**56**
-
-
**-**
-
-
**-**
-
-
**-**
-
-
**-**
4,500
-
**4,500**
17,060
25,658
**42,718**
**34,572**
**66,540**
**101,112**|**Total**
**2024**
**£**
10,860
8,000
7,800
4,030
4,150
2,630
-
-
5,000
2,000
2,225
1,500
1,000
2,000
1,000
200
500
84
750
4,300
-
-
-
250|
|---|---|---|
|||58,279|
|||12,130
1,115
-
1,250
12,519
80
4,735
1,000
-
200
130
225
-
-
-
-
-
2,640
253
2,640
2,765
-|
|||41,682|
|||**99,961**|
Missionary support and designated donations included gifts to 13 individuals (2024: 9 individuals).
Page 26
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**16. Missionary Support**
**_General fund offerings_**
, South Africa
BMS (General and Link)
Action International
Arab World Mission
Ventzi support
Cairdeas
Tear Fund
Open Doors
Support
WM Syria
IJM
Embrace the Middle East
Compassion UK
Pioneer Ministries
Sundry gifts
**_Designated offerings_**
Tear Fund
BMS
G Griffiths
Action International
Sundry gifts
Chaplaincy Service
Multiple Sclerosis
Marie Curie
Lung Charity
EBF Suppport
Barnardos
AWM -|**Total**
**Individuals**
**Institutions**
**2024**
**£**
**£**
**£**
10,860
-
**10,860**
-
8,000
**8,000**
-
7,800
**7,800**
-
4,030
**4,030**
4,150
-
**4,150**
2,630
-
**2,630**
-
5,000
**5,000**
-
2,000
**2,000**
2,225
-
**2,225**
-
1,500
**1,500**
1,000
-
**1,000**
-
2,000
**2,000**
-
1,000
**1,000**
200
-
**200**
500
-
**500**
-
84
**84**
750
-
**750**
-
4,300
**4,300**
250
-
**250**|
|---|---|
||22,565
35,714
**58,279**|
||-
12,130
**12,130**
-
1,115
**1,115**
-
1,250
**1,250**
-
12,519
**12,519**
-
80
**80**
4,735
-
**4,735**
1,000
-
**1,000**
-
200
**200**
-
130
**130**
-
225
**225**
-
2,640
**2,640**
-
253
**253**
2,640
-
**2,640**
2,765
-
**2,765**|
||11,140
30,542
**41,682**|
||**33,705**
**66,256**
**99,961**|
Page 27
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
|**17. Unrestricted Funds**
General fund
**_Designated funds:_**
Fabric fund
Furlough reserve fund
Ministry Support
Coffee lounge fund
Green Shoot fund
Fixed assets tracking fund
Hillhead fund
New Creations fund
Mission Bursary fund
Property fund
Looking to Jesus (L2J) fund
Total designated funds
**Total unrestricted funds**
General fund
**_Designated funds:_**
Fabric fund
Furlough reserve fund
Ministry Support
Coffee lounge fund
Green Shoot fund
Fixed assets tracking fund
Hillhead fund
New Creations fund
Mission Bursary fund
Property fund
Seniors fund
Looking to Jesus (L2J) fund
Total designated funds
**Total unrestricted funds**|**Balance at**
**Incoming**
**Resources**
**Balance at**
**01.02.24**
**resources**
**expended**
**Transfers**
**31.01.25**
**£**
**£**
**£**
**£**
**£**
287,497
582,346
(504,668)
(80,000)
**285,175**|
|---|---|
||44,965
-
(15,283)
8,824
**38,506**
5,811
-
-
2,000
**7,811**
42,254
-
(10,756)
792
**32,290**
12,040
94,528
(92,765)
(6,768)
**7,035**
47,238
12,778
(10,004)
-
**50,012**
1,411,980
-
(52,404)
36,356
**1,395,932**
9,237
298
(5,982)
-
**3,553**
1,526
-
-
-
**1,526**
3,700
-
(500)
-
**3,200**
120,189
-
(1,623)
37,588
**156,154**
1,832
2,994
(2,145)
-
**2,681**|
||1,700,772
110,598
(191,462)
78,792
**1,698,700**|
||**1,988,269**
**692,944**
**(696,130)**
**(1,208)**
**1,983,875**|
||**Balance at**
**Incoming**
**Resources**
**Balance at**
**01.02.23**
**resources**
**expended**
**Transfers**
**31.01.24**
**£**
**£**
**£**
**£**
**£**
269,652
551,252
(489,128)
(44,279)
**287,497**|
||57,318
150
(16,518)
4,015
**44,965**
7,311
-
(1,500)
-
**5,811**
24,000
-
(6,746)
25,000
**42,254**
14,891
88,007
(86,853)
(4,005)
**12,040**
34,942
22,300
(10,004)
-
**47,238**
1,443,610
-
(48,949)
17,319
**1,411,980**
16,058
265
(7,086)
-
**9,237**
1,646
-
(120)
-
**1,526**
5,150
-
(1,450)
-
**3,700**
120,189
-
-
-
**120,189**
245
-
(245)
-
**-**
-
2,313
(481)
-
**1,832**|
||1,725,360
113,035
(179,952)
42,329
**1,700,772**|
||**1,995,012**
**664,287**
**(669,080)**
**(1,950)**
**1,988,269**|
## _**Explanation of funds**_
The _General fund_ is used for the general congregational purposes of the fellowship which meets in Kirkintilloch Baptist Church.
Page 28
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Notes to the Financial Statements for the year ended 31 January 2025**
## **17. Unrestricted Funds (cont'd)**
The _Fabric fund_ provides for the current and future maintenance requirements of the church properties. The _Furlough reserve fund_ provides ongoing financial assistance towards costs incurred by missionary colleagues whilst on furlough in the UK.
The _Ministry Support fund_ is used to help pay for a new 2 year appointment of a childrens worker. This fund reduces each month as part of her salary is funded from it.
The _Coffee lounge fund_ is used to pay the ongoing running costs of the church coffee lounge, which is used by the church and many community groups.
The _Green shoot fund_ represents monies set aside to fund new and exciting outreach initiatives in the church and community at large.
The _Fixed assets tracking fund_ represents the net book value of the church's property, fittings and equipment, distinguishing their value from unrestricted general funds immediately available for use.
The _New Creations fund_ represents monies collected by the New Creations group that meets on Fridays for uses to promote the ongoing advancement of the group.
The _Hillhead fund_ is monies set aside specifically for outreach work in the Hillhead area of Kirkintilloch. The _Mission Bursary fund_ was set up to enable grant to be given to encourage short term visits to Mission situations by members.
The _Property fund_ is available to be distributed at the discretion of trustees.
The _Seniors fund_ was set up to help fund work amongst the many senior members of the congregation. The _Looking to Jesus (L2J)_ fund represents funds received towards running costs for a weekly Children's group.
|**18. Restricted Funds**
Fellowship fund
World Mission travel fund
Choir fund
Foodbank fund
Team Project fund
CAP project fund
Special collections fund
Total Restricted Funds|**Balance at**
**Incoming**
**Resources**
**Balance at**
**01.02.24**
**resources**
**expended**
**Transfers**
**31.01.25**
**£**
**£**
**£**
**£**
**£**
13,361
950
(6,171)
2,000
**10,140**
3,983
-
-
-
**3,983**
792
-
-
(792)
**-**
321,040
509,135
(488,633)
-
**341,542**
169
-
(169)
-
**-**
7,127
900
(838)
-
**7,189**
2,001
40,661
(42,662)
-
**-**|
|---|---|
||348,473
551,646
(538,473)
1,208
**362,854**|
||**348,473**
**551,646**
**(538,473)**
**1,208**
**362,854**|
Page 29
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Ba tist Church p**
## **Notes to the Financial Statements for the year ended 31 January 2025**
## **18. Restricted Funds (cont'd)**
|Fellowship fund
World Mission travel fund
Choir fund
Foodbank fund
Team Project fund
CAP project fund
Special collections fund
Total Restricted Funds|**Balance at**
**Incoming Resources**
**Balance at**
**01.02.23**
**resources**
**expended**
**Transfers**
**31.01.24**
**£**
**£**
**£**
**£**
**£**
8,890
11,675
(10,204)
3,000
**13,361**
3,983
-
-
-
**3,983**
792
-
-
-
**792**
244,685
503,090
(425,685)
(1,050)
**321,040**
568
-
(399)
-
**169**
5,055
4,101
(2,029)
-
**7,127**
2,603
41,080
(41,682)
-
**2,001**|
|---|---|
||266,576
559,946
(479,999)
**1,950**
**348,473**|
||**266,576**
**559,946**
**(479,999)**
**1,950**
**348,473**|
The _Fellowship fund_ provides financial help to those in need.
The _World Mission travel fund_ provides financial help towards the travel costs of missionary The C _hoir fund_ is used to finance the activities of the adults and children's choirs. The _Foodbank fund_ represents funds to help run the East Dunbartonshire foodbank under the The _Team project fund_ represents resources relating to a youth outreach project based on mountain biking in the community and is mainly funded by local authority grants.
The _CAP project fund_ represents resources relating to a CAP (Christians Against Poverty) centre to assist people along the process of becoming debt free.
The _Special collections fund_ represent various small restricted funds held by the church.
## **19. Analysis of Net Assets Among Funds**
|**Analysis of Net Assets Among Funds**
**Unrestricted Designated Restricted**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
Fixed Assets
-
1,395,932
-
Current Assets
310,354
307,416
365,446
Current Liabilities
(25,179)
(4,648)
(2,592)
At 31 January 2025
**285,175**
**1,698,700**
**362,854**
**Unrestricted Designated Restricted**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
Fixed Assets
-
1,411,980
-
Current Assets
307,834
294,205
361,505
Current Liabilities
(20,337)
(5,413)
(13,032)
At 31 January 2024
**287,497**
**1,700,772**
**348,473**|**Total**
**Funds**
**2025**
**£**
1,395,932
983,216
(32,419)|
|---|---|
||**2,346,729**|
||**Total**
**Funds**
**2024**
**£**
1,411,980
963,544
(38,782)|
||**2,336,742**|
Page 30
KirkintRlloch Ba
tRSt Church
Notes to the FinAnciAI StAtements for the yeAr ended 31 JAnuary 2025
20. Related P.1), TrRllsactlon5 and Tillstees, EIpellses alld Remuner%lfion
Thc Trustccs r¢ccivcd iio railunetation or reiinbursenKnt of cxpenth'ture durllig the year (2024.. Nil) in
their capacity as Trnstee5.
During thc y¢Ar, £1 ?04 {?0?4.. £80) for Printino ordcr of scThryccs was paid to Kcnwill Li]llitcd,
DuTing the year. £8.948 (•024'. £Nil) for aiitho eqiiipment was paid to Toasty Audio. a con]pany opuated
bv
Sdl**Unrestricted Designated Restricted**
**Funds**
**Funds**
**Funds**
**Note**
**£**
**£**
**£**
From General fund to Property fund
1
(60,000)
60,000
-
From General fund to Fabric fund
2
(16,000)
16,000
-
From General fund to Furlough fund
3
(2,000)
2,000
-
From General fund to Fellowship fund
4
(2,000)
-
2,000
From Keynotes fund to Ministry Support fund
5
-
792
(792)
From Coffee Lounge fund to Fixed Asset fund
6
-
(6,768)
-
From Coffee Lounge fund to Fixed Asset fund
6
-
6,768
-
From Property fund to Fixed Asset fund
6
-
(22,412)
-
From Property fund to Fixed Asset fund
6
-
22,412
-
From Fabric fund to Fixed Asset fund
6
-
(7,176)
-
From Fabric fund to Fixed Asset fund
6
-
7,176
-
**(80,000)**
**78,792**
**1,208**|**Total**
**Funds**
**£**
-
-
-
-
-
(6,768)
6,768
(22,412)
22,412
(7,176)
7,176|
|---|---|
||**-**|
## **Fund Transfer Notes**
1. This transfer is towards renovations we were doing on the overflow hall and also in anticipation of future purchases.
2. This transfer is an annual allocation to the fabric fund.
3. This transfer relates to a surplus of donations/missionary support transferred to the furlough fund in anticipation of mission partners coming home during 2025.
4. This transfer is an annual allocation to the fellowship fund.
5. This transfer relates to the surplus on the keynotes fund following its closure, as it no longer operates within the church.
6. This transfer relates to the movement in fixed assets.
## **23. FRC Ethical Standard - Provisions available for small entities**
In common with many other organisations of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
## **24. Statement of Financial Activities for the year ended 31 January 2024**
## **Unrestricted**
||**Unrestricted**||
|---|---|---|
|**Notes**
**Income and endowments from:**
Donations and legacies
**2**
Charitable activities
**3**
Other income
**4**
**Total income and endowments**
**Expenditure on:**
Charitable activities
**5**
**Total expenditure**
**Net income/(expenditure)**
Transfers between funds
**17,18**
**Net movement in funds**
Total funds brought forward
`
**Total funds carried forward**|**General Designated**
**Restricted**
**Fund**
**Funds**
**Funds**
£
£
£
531,302
25,098
553,070
1,631
87,937
-
18,319
-
6,876
**551,252**
**113,035**
**559,946**
489,128
179,952
479,999
**489,128**
**179,952**
**479,999**
**62,124**
**(66,917)**
**79,947**
(44,279)
42,329
1,950
**17,845**
**(24,588)**
**81,897**
269,652
1,725,360
266,576
**287,497**
**1,700,772**
**348,473**|**Total**
**2024**
£
1,109,470
89,568
25,195|
|||**1,224,233**|
|||**1,149,079**|
|||**1,149,079**|
|||**75,154**
**-**|
|||**75,154**
**2,261,588**|
|||**2,336,742**|
Page 32
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Foodbank Income and Expenditure Account for the year ended 31 January 2025**
|**Income from:**
Gifts and donations
Food donations
Legacies
Grants
Bank interest
Other income
**Total**
**Expenditure from:**
Food packs distributed
Staff costs
Contractor services
Advertising
Foodbank expenses
Foodbank purchases
Printing and stationery
Telephone and postage
Rates and insurance
Heat and light
Fellowship Gifts
Equipment purchases
Other expenditure
Computer costs
Repairs
Maintenance
Donations
Auditors remuneration
Accountancy fees
**Total**
**Net income before fund transfers**
Fund Transfers
**Net income**|**2025**
**£**
**107,555**
**248,770**
**-**
**141,937**
**10,873**
**-**
**509,135**
**246,276**
**120,889**
**22,885**
**84**
**36,932**
**47,491**
**237**
**368**
**1,337**
**2,596**
**600**
**2,016**
**3,820**
**-**
**228**
**14**
**335**
**1,272**
**1,253**
**488,633**
**20,502**
**-**
**20,502**|**2024**
**£**
**110,094**
**223,210**
**20,000**
**142,290**
**6,876**
**620**|
|---|---|---|
|||503,090|
|||**223,259**
**104,031**
**-**
**350**
**36,676**
**24,016**
**39**
**105**
**1,938**
**6,312**
**927**
**356**
**20,385**
**1,091**
**-**
**-**
**2,000**
**3,900**
**300**|
|||425,685|
|||77,405
**(1,050)**|
|||**76,355**|
Page 33
Docusign Envelope ID: 2FC20F53-FBFA-4C67-91DC-E47558A7EA78
## **Kirkintilloch Baptist Church**
## **Coffee Lounge Income and Expenditure Account for the year ended 31 January 2025**
|**Income from:**
Gifts and donations
Trading income
Grant income
Other income
**Total**
**Expenditure from:**
Staff costs
Trading expenditure
Heat and light
Equipment purchased
Repairs
Other expenditure
Computer costs
Cleaning and caretaking
Auditors remuneration
Accountancy fees
**Total**
**Net income before fund transfers**
Fund Transfers
**Net income**|**2025**
**£**
**423**
**85,307**
**8,798**
**-**
**94,528**
**48,810**
**32,082**
**5,900**
**-**
**316**
**2,644**
**45**
**2,122**
**330**
**516**
**92,765**
**1,763**
**(6,768)**
**(5,005)**|**2024**
**£**
-
**87,937**
**-**
**70**|
|---|---|---|
|||88,007|
|||**44,538**
**30,654**
**4,800**
**10**
**-**
**3,951**
**-**
**1,550**
**1,200**
**150**|
|||86,853|
|||1,154
**(4,005)**|
|||**(2,851)**|
Page 34