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2026-01-31-accounts

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Scottish Charity Number: SC013909

Kirkintilloch Baptist Church Annual Report and Financial Statements for the year ended 31 January 2026

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Contents

Page
Report of the Trustees 1
Report of the Independent Auditor 9
Statement of Financial Activities 13
Statement of Financial Position 14
Statement of Cash Flows 15
Notes to the Financial Statements 16
Foodbank Income and Expenditure Account 35
Greenhouse Cafe Income and Expenditure Account 36

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p Report of the Trustees for the year ended 31 January 2026

The trustees present their annual report and financial statements of the charity for the year ended 31 January 2026. 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 continued growth in numbers attending, particularly on Sunday mornings. We have again seen further 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.

Mark Fyfe, our Senior Pastor and team leader has continued to lead us through 2025. Mark has taken the church through a variety of bible teaching series which has included completing our series on the book of Exodus, short series teaching on Heaven, Prayer and ‘the days of Elijah’ before moving into our current longterm series in the gospel of John. 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. Mark continues to make team communication a priority and has regular informal and formal meetings with team members, offering support and guidance. Mark has worked diligently on his core responsibilities of preaching (which is shared with Dave), visitation / pastoral care, chairing of various groups and meetings and leading the church through the year. Again, Mark has called the church to special weeks of prayer throughout the year. Mark 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. Mark seeks input and accountability from the leadership team, combining humility with governance. The congregation and leadership team are particularly thankful for all Mark does and give God thanks for him, his love for his people and his sacrificial service.

Dave Rickards is our Associate Pastor and has been in post for over two years now. Dave continues to share in the preaching and teaching responsibilities with Mark. He has led us through a series on ‘Try praying’ and 2 Timothy as well as sharing in the above preaching series. Dave continues to chair our pastoral Care group (Hub) bringing oversight, vision and guidance to this group. Innovations this year include seeking to appoint a pastoral ‘lead’ within each House group and provide relevant training for these leads. He also leads our ‘lifelong learning’ hub (committee) and so oversees the life of House groups and discipleship. Dave has pastoral oversight of our Community Chaplain and along with Mark, shares in pastoral visitation, discipleship and mentoring of younger Christians as well as team direction, oversight and review. Dave continues to be a great blessing to the congregation and indeed to Mark as Senior Pastor. We are particularly thankful to God for Dave in his humble, sincere and committed service to the Lord’s kingdom and look forward to the year ahead.

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Kirkintilloch Ba tist Church p Report of the Trustees for the year ended 31 January 2026

Review of our Achievement and Performance (cont’d)

In September 2025 Matt Holden joined the Ministry Team as our new Youth Pastor on the recommendation of the vacancy committee and subsequent unanimous ‘call’ from the Church Meeting. Matt has led in Christian Youth Work at a national level and brings experience and a deep commitment to seeing young people explore and receive God’s word for themselves. He has settled well into the role and is involved in youth House Group provision, Sunday morning youth teaching and adult congregational preaching as well as overseeing the Youth Team (staff and volunteers).

Anne Healy continues to serve as our Pastoral Worker and together with the Pastoral Care Hub provide a very significant amount of care and support for the members of KBC. We are grateful to Anne for her selfless care and love for so many in the congregation.

Again, an area of significant growth this year has been amongst our young people with fifty to sixty in the ‘pre’ and primary school age and a further thirty to forty in secondary school age. We have two Primary 4-7 groups each with fifteen members, six youth house groups, Sunday morning ‘equip’ (with thirty or more attending) and FNL (Lighthouse) which meets fortnightly. FNL sees fifty to sixty attending (ninety on the register) 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 Caroline, Steph and Eilidh 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 which is based on a recommendation from the Finance committee. This 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) has 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.

Our previous Treasurer, of forty years, Norman McNeish stepped down at the end of January 2025. Euan Hutchinson formally took over the role of Treasurer on the 1st of February 2025. He had shadowed Norman for an extended period of time and has been able to liaise with Norman when required. Once again, we thank the Lord for his gracious provision of Euan who has led us so helpfully through this past financial year.

Our previous Safeguarding Officer Marjory Jackson stepped down in March this year and was replaced by Gillian Allan who now heads up the Safeguarding group. Mark Fyfe has stepped back from this group but still liaises regularly with Gillian Allan.

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Kirkintilloch Ba tist Church p Report of the Trustees for the year ended 31 January 2026

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 such as ‘multisite’ and ‘multiservice’ as well as ‘church planting’. The strengths and weaknesses of each option continue to be reflected on. 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 now using this space as a ‘relay hall’ on a weekly basis. This has allowed more space in the main auditorium for new people to attend our Sunday services. The capacity of the ‘relay hall’ is approximately one hundred and twenty and is currently needed to seat up to fifty people. Additionally, we are considering moving to two services as the next step in church growth and are taking feedback from the whole congregation regarding this. This feedback will inform how we progress with this proposal. We had hoped to acquire a small shop unit near to the church to allow more space for youth activities. However, this did not come to fruition and so the Deacons continue to look at other options.

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. The Foodbank Financial Inclusion Lead, Emma Wilson, had recently taken up the role of Foodbank Manager at the time of the last report. Emma has been a significant blessing to the leadership and direction of Foodbank. She has brought with her a raft of experience and wisdom and a heart for people which has been evident through this past year. She has been committed to developing stronger partnerships with local external agencies as well as providing any necessary training / support to facilitate these links. Elaine Nelson continued as community support worker for Foodbank and has been integral in facilitating this ministry. Gill Paton served briefly as the Foodbank Deputy Manager and the ongoing requirement for this post is under review by the Foodbank Management Group. 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.

Our previous Foodbank Community Chaplain, Craig Dowling, took up this post in 2023. After careful consideration he accepted a ‘call’ to become the Minister of Wester Hailes Baptist Church in April 2025. After an interview process by the Foodbank Management Group, David Todd was appointed as our new Community Chaplain and started in this post in July 2025. David has many years of service and experience in various ministry roles. The role of ‘Community Chaplain’ is predominantly funded by Foodbank and David’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. David, together with a small team provide a ‘café church’ style meeting, each Sunday, 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 Hutchinson. 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 ‘debt coaches’ with some additional administrative support. We are especially grateful to all who serve so faithfully in this role. Andrew Harvey who is our CAP Job Club Manager, serves as a volunteer and we are very appreciative of his leadership of this ministry.

The Church has many other ministries that touch the local community. One such area has been that of the ‘warm welcome’ led by Christine Robb and Irene Woods. This has provided valuable support to many both in and out with 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.

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Kirkintilloch Ba tist Church p Report of the Trustees for the year ended 31 January 2026

Review of our Achievement and Performance (cont’d)

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 took the decision to reduce the number of operational ‘trading’ days which allows this space to welcome more groups on an informal basis. We are truly grateful for our two Café Managers, Angela and Fiona, and their team of volunteers who support the work of the café and this area of service for members and the community alike. Fiona stepped down from her role as Manager in the Greenhouse Café at the end of August but continues to serve within the above-mentioned informal groups.

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.

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 13 to 34. Per the Statement of Financial Activities on page 13, the Church reported net expenditure for the year of £128,082 (2025: net income £9,987). The Church’s Unrestricted General Fund had a surplus of £11,035 (2025: deficit £2,332).

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 2026 amounted to £296,213 (2025: £285,175) which represented about 34 (2025: 34) weeks’ unrestricted offerings and about 28 weeks (2025: 29 weeks) of expenditure.

Designated reserves amounted to £1,631,351 (2025: £1,698,700), including £1,375,084 (2025: £1,395,932) which relates to the net book value of fixed assets.

Restricted reserves amounted to £291,083 (2025: £362,854). The church’s total reserves amounted to £2,218,647 (2025: £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.

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Kirkintilloch Ba tist Church p Report of the Trustees for the year ended 31 January 2026

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, Mark Fyfe, Dave Rickards, Gordon Paton, Gordon Macdonald (Chair), Elizabeth Swain and Euan Hutchinson (from 01/02/2025). This group meet quarterly and regularly update the other trustees.

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:

Rev Mark Fyfe (Minister and Staff Leader) Rev Dave Rickards (Associate Minister) Gordon Macdonald (Chairman, also Chair of Elders) Gordon Paton (Chair of Deacons) Elizabeth Swain Euan Hutchinson (Treasurer from 01/02/2025)

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Kirkintilloch Ba tist Church p

Report of the Trustees for the year ended 31 January 2026

Reference and Administrative Information (cont’d)

Trustees:

Bola Akintoye Rona Hunter Gillian Allan Gordon Macdonald Heather Bankier Allan McKechnie Stewart Beveridge Norman McNeish Ann Carson Ruth Mitchell Alaistair Deacon Chris Morrison Lesley Don Gordon Paton Kenny French Jonathan Pritchard Mark Fyfe Dave Rickards Maggie Hobbs Elizabeth Swain Matthew Holden (appointed Sept 2025) Esther Wilson Euan Hutchinson Irene Woods Paul Hogg

Staff Team:

Frank Anning (Caretaker from Aug 2025) Steph Morrison (Children’s Ministry Leader) Heather Bankier (Greenhouse Café co-ordinator to Elaine Nelson (Foodbank) Jan 2026) Colin Chapman (Foodbank) Gill Paton (Foodbank Assistant Manager to Sept 2025) Craig Dowling (Community Chaplain to Apr Susan Rae (Cleaner)

Craig Dowling (Community Chaplain to Apr 2025)

Rev Mark Fyfe (Senior Pastor) Matt Holden (Youth Pastor from Sept 2025) Anne Healy (Pastoral Worker) Eilidh Horn (Children’s Worker) Ross Hutchinson (CAP Manager/Office) Caroline Macdonald (Youth Worker) Fiona Mitchell (Greenhouse Café to Aug 2025) Ruth Mitchell (Operations Manager) Angela Montgomerie (Greenhouse Café)

Rev Dave Rickards (Associate Pastor) Liz Smith (Foodbank/Warehouse) David Todd (Community Chaplain from Jul 2025) Luke Turnbull (Caretaker) Daniel Wilson (Caretaker until Aug 2025) Emma Wilson (Foodbank Manager from Feb 2025) William Wilson (Caretaker) Maureen Young (Admin)

Property Trustees: Mark Fyfe Gordon Macdonald Euan Hutchinson Gordon Paton Dave Rickards Elizabeth Swain

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

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Kirkintilloch Ba tist Church p

Report of the Trustees for the year ended 31 January 2026

Reference and Administrative Information (cont’d) Statutory Auditor: Jonathan N Innes FCCA 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 Flagstone Group Ltd 1st Floor, Clareville House 26-27 Oxendon Street London 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:

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.

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Report of the Trustees for the year ended 31 January 2026

Trustees’ Responsibilities in relation to Financial Statements (cont’d)

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 11 May 2026 and signed on their behalf by:

Gordon Macdonald Chairman of Trustees

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Kirkintilloch Ba tist Church p

Report of the Independent Auditor to the Trustees for the year ended 31 January 2026

Opinion

We have audited the financial statements of Kirkintilloch Baptist Church (the ‘charity’) for the year ended 31 January 2026 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:

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 22 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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Report of the Independent Auditor to the Trustees for the year ended 31 January 2026

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:

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:

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Report of the Independent Auditor to the Trustees for the year ended 31 January 2026

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:

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

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:

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Report of the Independent Auditor to the Trustees for the year ended 31 January 2026

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.

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.

Jonathan N Innes FCCA Innes & Partners Limited Senior Statutory Auditor 9 Ardross Street Chartered Certified Accountants and Statutory Auditors Inverness Date: 12 May 2026 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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Kirkintilloch Baptist Church

Statement of Financial Activities for the year ended 31 January 2026

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
2026
£
£
£
£
581,075
12,983
454,424
1,048,482
-
78,775
-
78,775
21,317
-
9,318
30,635
602,392
91,758
463,742
1,157,892
547,542
199,394
539,038
1,285,974
547,542
199,394
539,038
1,285,974
54,850
(107,636)
(75,296)
(128,082)
(43,812)
40,287
3,525
-
11,038
(67,349)
(71,771)
(128,082)
285,175
1,698,700
362,854
2,346,729
296,213
1,631,351
291,083
2,218,647
(Note 17)
(Note 17)
(Note 18)
Unrestricted		 Total
2025
£
1,120,912
85,324
38,354
1,244,590
1,234,603
1,234,603
9,987
-
9,987
2,336,742
2,346,729

All income resources are derived from continuing activities.

The notes on pages 16 to 34 form an integral part of these financial statements.

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Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Statement of Financial Position as at 31 January 2026

Unrestricted

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
2026
£
£
£
£
-
1,375,084
-
1,375,084
-
1,789
39,094
40,883
40,162
1,442
8,240
49,844
201,270
254,761
247,274
703,305
78,999
-
-
78,999		 Total
2025
£
1,395,932
33,647
48,647
741,923
158,999
320,431
257,992
294,608
873,031
24,218
1,725
3,525
29,468		 983,216
32,419
296,213
256,267
291,083
843,563		 950,797
296,213
1,631,351
291,083
2,218,647		 2,346,729
296,213
-
-
296,213
-
1,631,351
-
1,631,351
-
-
291,083
291,083		 285,175
1,698,700
362,854
296,213
1,631,351
291,083
2,218,647		 2,346,729

The financial statements on pages 13 to 34 were approved by the Trustees on 11 May 2026 and signed on their behalf by the undernoted:

Gordon Macdonald Trustee/Chairman of the Trustees

Euan Hutchinson Treasurer/Trustee

The notes on pages 16 to 34 form an integral part of these financial statements.

Page 14

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Statement of Cash Flows for the year ended 31 January 2026

Net movement in funds for the reporting period
(as per the statement of financial activities)
Adjustments for:
Depreciation charges
Decrease/(increase) in stock
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Bank interest received
Net cash provided by operating activities
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
2026
£
(128,082)
53,699
(7,236)
(1,197)
(2,951)
(30,635)
(116,402)
(32,851)
(32,851)
30,635
30,635
(118,618)
900,922
782,304
703,305
78,999
782,304		 Total
Funds
2025
£
9,987
52,404
(3,052)
(3,679)
(6,363)
(38,354)
10,943
(36,356)
(36,356)
38,354
38,354
12,941
887,981
900,922
741,923
158,999
900,922

The notes on pages 16 to 34 form an integral part of these financial statements.

Page 15

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

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 5-7 of these financial statements. The nature of the charity’s operations and principal activities are included in the trustees report on pages 1-8.

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 13, funds are defined as follows:

Page 16

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

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 2026 and £2.77 per kg in 2025.

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 17

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

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. The value is that set by the Trussell Trust which was £2.77 per kg in 2026 and £2.77 per kg in 2025.

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 and valuation of stock.

Page 18

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

2. Donations and legacies
Open offerings
Offerings
Income tax reclaim
Donations
Value of food donations to Foodbank
Legacies
Grants
Open offerings
Offerings
Income tax reclaim
Donations
Value of food donations to Foodbank
Grants
3. Charitable activities
Greenhouse sales
Catering refunds
Charitable activities - Comparatives
Greenhouse sales
Catering refunds
4. Bank interest
Bank Interest
Donations and legacies -
Comparatives		 General Designated
Restricted
Total
Fund
Funds
Funds
2026
£
£
£
£
458,180
-
-
458,180
-
3,846
60,233
64,079
100,450
875
19,199
120,524
22,445
2,487
86,675
111,607
-
-
220,989
220,989
-
-
-
-
-
5,775
67,328
73,103
581,075
12,983
454,424
1,048,482
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
-
8,798
141,937
150,735
554,848
25,291
540,773
1,120,912
Unrestricted Funds
General
Designated
Restricted
Total
Fund
Funds
Funds
2026
£
£
£
£
-
78,775
-
78,775
-
-
-
-
-
78,775
-
78,775
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
2026
£
£
£
£
21,317
-
9,318
30,635
21,317
-
9,318
30,635
Unrestricted Funds
Unrestricted Funds		 Total
2025
£
431,397
36,849
109,591
130,792
248,770
12,778
150,735
1,120,912
Total
2025
£
85,307
17
85,324
Total
2025
£
38,354
38,354

Page 19

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

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
2025
£
£
£
£
27,481
-
10,873
38,354
27,481
-
10,873
38,354
Staff Other direct
Total
costs
costs
2026
£
£
£
524,180
-
524,180
17,767
119,647_(Note 7)
137,414
-
374,392(Note 8)
374,392
8,329
241,659(Note 9)
249,988
550,276
735,698
1,285,974
(Note 6)
424,326
322,610
746,936
125,950
413,088
539,038
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
314,888
696,299
121,044
417,260
538,304
2026
£
453,867
39,414
50,301
6,209
485
550,276		 Total
2025
£
478,667
110,630
377,511
267,795
27,481
-
10,873
Staff Other direct
costs
costs
£
£
524,180
-
17,767
119,647_(Note 7)
-
374,392(Note 8)
8,329
241,659(Note 9)
550,276
735,698
(Note 6)
424,326
322,610
125,950
413,088
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
314,888
121,044
417,260
1,234,603
696,130
538,473
2025
£
423,789
29,165
45,546
3,700
255
502,455

The average number of employees during the year was 21 (2025: 21), the average number full time employees was 7 (2025: 6) and the average number of part time employees was 14 (2025: 15) and the average number of full time equivalent employees was 14 (2025: 14).

The Church operates a defined contribution. The total pension cost payable by the Church relating to defined contribution schemes was £46,616 (2025: £39,907). At 31 January 2026 £nil relating to defined contribution schemes remained outstanding (2025: £2,049).

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 £125,264 (2025: £115,075).

Page 20

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Notes to the Financial Statements for the year ended 31 January 2026

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 costs
Local Ministries - Comparatives
Children's work
Authentic community and local mission
Contractor services
Youth work
Catering
Greenhouse
Music and worship
Lifelong learning
CAP expenses
CAP salaries
Church Weekend Away
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
2026
£
£
£
£
2,519
202
-
2,721
3,944
1,404
19
5,367
-
-
52,345
52,345
8,669
1,050
-
9,719
4,005
215
232
4,452
-
29,845
-
29,845
2,824
174
-
2,998
709
90
-
799
8,341
-
1,826
10,167
17,767
-
-
17,767
1,234
-
-
1,234
50,012
32,980
54,422
137,414
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
2026
£
£
£
£
10,350
28
150
10,528
-
-
213,378
213,378
61,350
3,520
62,046
126,916
15,500
-
-
15,500
2,000
-
-
2,000
-
-
6,070
6,070
89,200
3,548
281,644
374,392
Unrestricted Funds
Unrestricted Funds
Unrestricted Funds		 Total
2025
£
3,091
6,060
22,885
9,508
5,027
32,082
2,819
2,021
10,291
16,676
170
110,630
Total
2025
£
6,168
246,276
101,112
15,500
1,500
6,955
377,511

Page 21

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Notes to the Financial Statements for the year ended 31 January 2026

Unrestricted Funds Unrestricted Funds
General Designated Restricted Total
Funds Funds Funds 2025
£ £ £ £
8. National and Overseas Ministries (cont'd) - Comparatives
Donations (Note 15) 5,805 28 335 6,168
Foodbank food packs donated - - 246,276 246,276
World mission (Note 16) 57,362 1,088 42,662 101,112
Baptist Union of Scotland 15,500 - - 15,500
Scripture Union Scotland 1,500 - - 1,500
Fellowship gifts 558 - 6,397 6,955
80,725 1,116 295,670 377,511
Unrestricted Funds
General Designated Restricted Total Total
Funds Funds Funds 2026 2025
9. Support and Governance Costs £ £ £ £ £
Heat and light 19,406 3,700 4,092 27,198 38,230
Insurance and rates 18,739 - 923 19,662 18,494
Cleaning and caretaking 5,274 2,441 150 7,865 6,539
Cleaning salaries 8,329 - - 8,329 7,112
Repairs 1,144 6,008 1,085 8,237 9,464
Equipment purchased 26 4,108 755 4,889 2,168
Foodbank expenses - - 16,214 16,214 36,932
Food Purchased - - 40,112 40,112 47,491
Computer costs 3,184 - 204 3,388 2,935
Maintenance 5,869 2,451 34 8,354 7,202
Advertising - - - - 156
Flowers 642 - - 642 641
Printing and stationery 3,502 - 522 4,024 3,648
Telephone and postage 3,555 20 567 4,142 4,321
Legal & Professional fees - 11,435 - 11,435 1,680
Auditors' fee 6,648 1,017 2,008 9,673 9,054
Accountancy and payroll fees 3,801 1,093 1,175 6,069 5,099
Sundry expenses 4,897 1,978 9,181 16,056 14,225
Depreciation of fixed assets (Note 10) - 53,699 - 53,699 52,404
85,016 87,950 77,022 249,988 267,795

Page 22

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Notes to the Financial Statements for the year ended 31 January 2026

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
2025
£
£
£
£
29,734
5,900
2,596
38,230
17,157
-
1,337
18,494
4,067
2,472
-
6,539
7,112
-
-
7,112
60
9,176
228
9,464
55
97
2,016
2,168
-
-
36,932
36,932
-
-
47,491
47,491
2,775
160
-
2,935
1,375
5,813
14
7,202
72
-
84
156
628
-
13
641
3,411
-
237
3,648
3,933
20
368
4,321
7,452
330
1,272
9,054
3,330
516
1,253
5,099
6,312
4,318
3,595
14,225
-
52,404
-
52,404
Unrestricted Funds
89,153
81,206
97,436
267,795

Auditor's Remuneration

The auditor’s remuneration paid to Innes and Partners Limited amounted to an audit fee of £9,673 (2025: £9,054) and accountancy and payroll services of £6,069 (2025: £5,099).

Page 23

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Notes to the Financial Statements for the year ended 31 January 2026

10. Tangible Fixed Assets
Cost/Valuation
At 1 February 2025
Additions
Disposals
At 31 January 2026
Depreciation
At 1 February 2025
Charge for year
Disposals
At 31 January 2026
Net Book Value
At 31 January 2026
At 31 January 2025		 Heritable
Sound
Fixtures
Office
Property
Equipment
& Fittings Equipment
£
£
£
£
2,048,128
53,341
159,870
38,841
-
1,793
29,249
1,809
-
-
(2,946)
-
2,048,128
55,134
186,173
40,650
714,554
44,990
118,837
25,867
37,963
2,023
6,834
6,879
-
-
(2,946)
-
752,517
47,013
122,725
32,746
1,295,611
8,121
63,448
7,904
1,333,574
8,351
41,033
12,974		 Total
£
2,300,180
32,851
(2,946)
2,330,085
904,248
53,699
(2,946)
955,001
1,375,084
1,395,932
The Trustees valued the church land and the ‘old’ church hall at £150,000 and £105,000 respectively as at 31 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 2026.
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 2026 1,793,128
Total cost/valuation at 31 January 2026 2,048,128
Stock
Greenhouse Café
Foodbank
Debtors: amounts falling due within
Income tax recoverable
Other debtors and prepayments		 General
Designated
Restricted
Total
Total
Funds
Funds
Funds
2026
2025
£
£
£
£
£
-
1,789
-
1,789
2,164
-
-
39,094
39,094
31,483
-
1,789
39,094
40,883
33,647
one year
General
Designated
Restricted
Total
Total
Funds
Funds
Funds
2026
2025
£
£
£
£
£
24,252
375
7,463
32,090
28,069
15,910
1,067
777
17,754
20,578
40,162
1,442
8,240
49,844
48,647
Unrestricted Funds
Unrestricted Funds		 Total
2025
£
2,164
31,483
33,647

11. Stock

12. Debtors: amounts falling due within one year

Page 24

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

13. Creditors: amounts falling due within one year

Accruals
Taxation and social security
VAT		 General
Designated
Restricted
Total
Total
Funds
Funds
Funds
2026
2025
£
£
£
£
£
13,625
1,725
3,525
18,875
20,561
10,593
-
-
10,593
8,290
-
-
-
-
3,568
24,218
1,725
3,525
29,468
32,419
Unrestricted Funds

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
Care
Glasgow City Mission
Dove Counselling
Foodbank Gifts
Refresh
Scottish Baptist Ministers Conference
The Word
Compassion
Junction 12
Carmelite Monastry
PCCS
Scripture Union
Prospects
Dennistoun Baptist Church
Kirkintilloch Brass Band
Other donations below £100		 Total
Total
Individuals
Institutions
2026
2025
£
£
£
£
-
2,000
2,000
2,000
-
600
600
600
-
500
500
500
-
425
425
425
-
425
425
925
-
250
250
250
-
-
-
275
-
-
-
335
-
150
150
-
-
-
-
100
-
-
-
230
-
28
28
28
-
300
300
300
-
-
-
100
-
500
500
-
-
100
100
-
-
100
100
-
-
5,000
5,000
-
-
100
100
100
50
-
50
-
50
10,478
10,528
6,168

Donations included gifts made to 1 individual in the year (2025: 1 individual).

Page 25

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

15.
Donations (cont'd) - Comparatives
Scottish Baptist College
Scottish Bible Society
UCCF
Evangelical Alliance
Care
Glasgow City Mission
Dove Counselling
Foodbank Gifts
Scottish Baptist Ministers Conference
The Word
Compassion
Junction 12
Carmelite Monastry
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

Page 26

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

16. Missionary Support
General fund offerings
Mkati, 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
IJM
Alex McKechnie (Albania)
Compassion UK
Katie Caldwell
Pioneer Ministries
Interserve (Wilson)
BUS Ukraine Church Planting
New Destiny
Iona Collington (New Destiny)
Sam Nelson(New Destiny)
Erica Bankier (Thailand)
Bulgaria Summer Mission Travel
Sundry gifts
Designated offerings
Tear Fund
BMS
Cairdeas
G Griffiths
Action International
R Meikle
Lamboi Bethesda
Scottish Bible Society
Refresh Ministry
Arab Baptist Theological Seminary
Glasgow City Mission
Compassion
Mkati, South Africa
New Destiny
Interserve (Wilson)
Ventzi support
Alex McKechnie (Albania)
Erica Bankier (Thailand)
OMF
Dennistoun Baptist Church
Sundry gifts
Fellowship gifts		 Total
Total
Individuals
Institutions
2026
2025
£
£
£
£
10,360
-
10,360
10,402
-
8,000
8,000
8,000
-
8,675
8,675
8,400
-
3,500
3,500
3,400
4,515
-
4,515
530
2,900
-
2,900
2,800
1,300
-
1,300
500
-
-
-
3,280
-
6,500
6,500
6,700
-
2,000
2,000
2,000
2,650
-
2,650
2,600
-
2,000
2,000
2,000
1,000
-
1,000
500
-
280
280
252
-
-
-
180
-
4,600
4,600
4,500
-
1,000
1,000
250
-
-
-
1,000
-
1,000
1,000
1,000
400
-
400
-
300
-
300
-
750
-
750
-
3,100
-
3,100
-
-
-
-
100
27,275
37,555
64,830
58,394
-
12,453
12,453
875
-
955
955
935
300
-
300
6,440
-
-
-
625
-
13,354
13,354
12,520
5,315
-
5,315
5,495
-
-
-
3,322
-
-
-
3,322
312
-
312
625
-
-
-
3,422
-
-
-
581
-
28
28
56
200
-
200
-
-
300
300
-
-
1,875
1,875
-
13,725
-
13,725
-
429
-
429
-
500
-
500
-
-
10,026
10,026
-
-
125
125
-
464
-
464
-
1,725
-
1,725
4,500
22,970
39,116
62,086
42,718
50,245
76,671
126,916
101,112

Missionary support and designated donations included gifts to 15 individuals (2025: 13 individuals). Page 27

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Notes to the Financial Statements for the year ended 31 January 2026

16. Missionary Support
General fund offerings
Mkati, 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
IJM
Alex McKechnie
Compassion UK
Katie Caldwell
Pioneer Ministries
Interserve
BUS Ukraine Church Planting
New Destiny
Sundry gifts
Designated offerings
Tear Fund
BMS
Cairdeas
G Griffiths
Action International
R Meikle
Lamboi Bethesda
Scottish Bible Society
Refresh Ministry
Arab Baptist Theological Seminary
Glasgow City Mission
Compassion
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

Page 28

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Notes to the Financial Statements for the year ended 31 January 2026

17. Unrestricted Funds
General fund
Designated funds:
Fabric fund
Furlough reserve fund
Ministry Support
Greenhouse Cafe 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
Training
Total designated funds
Total unrestricted funds
General fund
Designated funds:
Fabric fund
Furlough reserve fund
Ministry Support
Greenhouse Cafe 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		 Balance at
Incoming
Resources
Balance at
01.02.25
resources
expended
Transfers
31.01.26
£
£
£
£
£
285,175
602,392
(547,542)
(43,812)
296,213
38,506
4,425
(12,301)
5,593
36,223
7,811
-
-
-
7,811
32,290
-
(32,290)
-
-
7,035
85,743
(82,255)
(2,865)
7,658
50,012
-
-
-
50,012
1,395,932
-
(53,699)
32,851
1,375,084
3,553
387
(1,420)
-
2,520
1,526
-
-
(1,526)
-
3,200
-
(3,200)
-
-
156,154
-
(11,435)
(8,766)
135,953
-
530
(159)
-
371
2,681
673
(975)
-
2,379
-
-
(1,660)
15,000
13,340
1,698,700
91,758
(199,394)
40,287
1,631,351
1,983,875
694,150
(746,936)
(3,525)
1,927,564
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

Explanation of funds

The General fund is used for the general congregational purposes of the fellowship which meets in Kirkintilloch Baptist Church.

Page 29

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Notes to the Financial Statements for the year ended 31 January 2026

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 Greenhouse Cafe fund is used to pay the ongoing running costs of the church cafe, 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 met 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 represents funds received towards running costs of seniors ministries. The Looking to Jesus (L2J) fund represents funds received towards running costs for a weekly Children's group. The Training fund represents funds allocated for spiritual development/growth and theological training to empower members in their ministry here at KBC.

18. Restricted Funds
Fellowship fund
World Mission travel fund
Foodbank fund
CAP project fund
Special collections fund
Church Café
Total Restricted Funds		 Balance at
Incoming
Resources
Balance at
01.02.25
resources
expended
Transfers
31.01.26
£
£
£
£
£
10,140
5,400
(7,237)
1,114
9,417
3,983
-
-
-
3,983
341,542
385,614
(467,982)
-
259,174
7,189
2,910
(1,970)
-
8,129
-
69,233
(61,056)
-
8,177
-
585
(793)
2,411
2,203
362,854
463,742
(539,038)
3,525
291,083
362,854
463,742
(539,038)
3,525
291,083

Page 30

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

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
01.02.24
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

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 Trussell Trust.

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 restricted funds held by the church. The Church Cafe fund represents funds received towards the Cafe Church outreach ministry into our local community.

19. Analysis of Net Assets Among Funds
Analysis of Net Assets Among Funds
Unrestricted Designated Restricted
Funds
Funds
Funds
£
£
£
Fixed Assets
-
1,375,084
-
Current Assets
320,431
257,992
294,608
Current Liabilities
(24,218)
(1,725)
(3,525)
At 31 January 2026
296,213
1,631,351
291,083
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		 Total
Funds
2026
£
1,375,084
873,031
(29,468)
2,218,647
Total
Funds
2025
£
1,395,932
983,216
(32,419)
2,346,729

Page 31

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Notes to the Financial Statements for the year ended 31 January 2026

20. Related Party Transactions and Trustees’ Expenses and Remuneration

The Trustees received no remuneration or reimbursement of expenditure during the year (2025: Nil) in their capacity as Trustees.

During the year, £2,016 (2025: £1,204) for printing order of services was paid to Kenwill Limited, a company in which Kenny French, Trustee, is a director.

During the year, £nil (2025: £8,948) for audio equipment was paid to Toasty Audio, a company operated by Alaistair Deacon, Trustee.

During the year, £327 (2025: £nil) for new blinds was paid to Bankier Blinds, a business operated by the spouse of Heather Bankier, Trustee. During the year, £450 (2025: £nil) for gardening services was paid to Chris Bankier, son of Heather Bankier, Trustee. During the year, £1,250 (2025: £nil) for mission support was paid to Erica Bankier, daughter of Heather Bankier, Trustee.

Salaries were paid to:

Mark Fyfe, trustee, of £50,558 (2025: £49,424), pension £5,331 (2025: £4,942) and minister's expenses £153 (2025: £1,216), for his work as the Minister.

Gillian Allan, trustee, of £nil (2025: £3,550) and pension of £nil (2025: £355) for her work as Foodbank Assistant Manager until April 2024.

Heather Bankier, trustee, of £5,903 (2025: £6,250), for her work as Greenhouse Co-ordinator. Ruth Mitchell, trustee, of £33,341 (2025: £30,370), pension £3,334 (2025: £3,037) and expenses £165 (2025: £nil) for her work as Operations Manager. Robert Fraser-Binns, trustee until March 2024, of £nil (2025: £6,574) and pension of £nil (2025: £526) and minister's expenses £nil (2025: £200), for his work as Youth Pastor until March 2024. Rev Dave Rickards, trustee, of £46,765 (2025: £45,563), pension of £4,893 (2025: £4,548) and expenses of £550 (2025: £713). Matthew Holden, trustee from September 2025, of £15,233 (2025: £nil), pension of £1,595 (2025: £nil) and expenses £712 (2025: £nil), for his work as Youth Pastor.

Stephanie Morrison, spouse of Chris Morrison, trustee, of £14,452 (2025: £13,964) and pension of £1,438 (2025: £1,396) for her work as Children's Ministry Leader. Ross Hutchinson, son of Euan Hutchinson, trustee, of £28,935 (2025: £9,115) and pension of £2,894 (2025: £912) for his work as CAP Manager and office administrator. William Wilson, brother of Esther Wilson, trustee, of £1,581 and pension of £nil from March 2025 for his work as Caketaker.

Erica Bankier, daughter of Heather Bankier, trustee, of £1,134 and pension of £nil in August 2025 for her work as an Office Administrator.

Other related party transactions:

Gordon Macdonald and Euan Hutchinson, trustee, are also the Trustees for Primary Care Chaplaincy Scotland (PCCS). Donations of £500 (2025: £925) were made to PCCS.

The aggregate value of donations made by Trustees was £112,299 (2025: £123,871).

Page 32

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

Kirkintilloch Baptist Church
Notes to the Financial Statements for the year ended 31 January 2026
21. Fund Transfers
Unrestricted Designated Restricted
Funds
Funds
Funds
Note
£
£
£
From General fund to Fabric fund
1
(16,000)
16,000
-
From General fund to Fellowship fund
2
(2,000)
-
2,000
From General fund to Fabric fund
3
(10,000)
10,000
-
From General fund to Training fund
4
(15,000)
15,000
-
From New Creations fund to Church Café Fund
5
-
(1,525)
1,525
From Fellowship fund to Church Café Fund
6
-
-
886
From Fellowship fund to Church Café Fund
6
-
-
(886)
From Greenhouse Cafe fund to Fixed Asset fund
7
-
2,865
-
From Greenhouse Cafe fund to Fixed Asset fund
7
-
(2,865)
-
From Property fund to Fixed Asset fund
7
-
8,766
-
From Property fund to Fixed Asset fund
7
-
(8,766)
-
From Fabric/AV fund to Fixed Asset fund
7
-
20,407
-
From Fabric/AV fund to Fixed Asset fund
7
-
(20,407)
-
From General fund to Fixed Asset fund
7
(812)
812
-
(43,812)
40,287
3,525		 Total
Funds
£
-
-
-
-
-
886
(886)
2,865
(2,865)
8,766
(8,766)
20,407
(20,407)
-
-

Fund Transfer Notes

  1. This transfer is an annual allocation to the fabric fund.

  2. This transfer is an annual allocation to the fellowship fund.

  3. This transfer is an additional allocation to the Fabric Fund out of anticipated year end surplus for additional works undertaken during the year.

  4. This transfer enabled the creation of a training fund to support development and spiritual training of KBC members.

  5. This transfer relates to redeployment of inactive funds towards the growing Cafe Church ministry.

  6. This transfer relates to donations for Cafe Church ministry, prior to the creation of the Cafe Church fund, initially allocated to the Fellowship Fund.

  7. This transfer relates to the movement in fixed assets.

22. 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.

Page 33

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Ba tist Church p

Notes to the Financial Statements for the year ended 31 January 2026

23. 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		 Unrestricted
General Designated
Restricted
Fund
Funds
Funds
£
£
£
554,848
25,291
540,773
17
85,307
-
27,481
-
10,873
582,346
110,598
551,646
504,668
191,462
538,473
504,668
191,462
538,473
77,678
(80,864)
13,173
(80,000)
78,792
1,208
(2,322)
(2,072)
14,381
287,497
1,700,772
348,473
285,175
1,698,700
362,854		 Total
2025
£
1,120,912
85,324
38,354
1,244,590
1,234,603
1,234,603
9,987
-
9,987
2,336,742
2,346,729

Page 34

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Foodbank Income and Expenditure Account for the year ended 31 January 2026

Income from:
Gifts and donations
Food donations
Grants
Bank interest
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		 2026
2025
£
£
95,979
107,555
220,989
248,770
59,328
141,937
9,318
10,873
385,614
509,135
213,378
246,276
125,950
120,889
52,345
22,885
-
84
16,214
36,932
40,112
47,491
522
237
543
368
923
1,337
4,092
2,596
-
600
755
2,016
8,747
3,820
99
-
1,085
228
34
14
-
335
2,008
1,272
1,175
1,253
467,982
488,633
(82,368)
20,502
-
-
(82,368)
20,502

Page 35

Docusign Envelope ID: B5D97B16-C835-8880-82DE-C21993F3E7F9

Kirkintilloch Baptist Church

Greenhouse Cafe Income and Expenditure Account for the year ended 31 January 2026

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		 2026
2025
£
£
81
423
78,775
85,307
5,775
8,798
1,112
-
85,743
94,528
42,626
48,810
29,845
32,082
3,700
5,900
569
-
1,545
316
880
2,644
-
45
980
2,122
1,017
330
1,093
516
82,255
92,765
3,488
1,763
(2,865)
(6,768)
623
(5,005)

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