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. 

Page 1 



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

## **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. 

Page 2 



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

## **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. 

Page 3 



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

## **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. 

Page 4 



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

## **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) 

Page 5 



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

## **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 

Page 6 



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

**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: 

- 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. 

Page 7 



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

## **Kirkintilloch Ba tist Church p** 

## **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 

Page 8 



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

## **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: 

- give a true and fair view of the state of the charity’s affairs as at 31 January 2026 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 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. 


Page 9 



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

## **Kirkintilloch Ba tist Church p** 

## **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: 

- 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 obtaining legal confirmations; and 

- identified laws and regulations were communicated to all members of the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 


Page 10 



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

## **Kirkintilloch Ba tist Church p** 

## **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: 

- 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 a sample of journal entries to identify unusual transactions based on pre-defined risk criteria identified as part of our risk assessment; 

- assessed through planned audit procedures, such as recalculation, whether judgements and assumptions made in determining the accounting estimates set out in Note 1 were indicative of potential bias; and 

- investigated the rationale and validity of significant or 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). 


Page 11 



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

## **Kirkintilloch Ba tist Church p** 

## **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. 


Page 12 



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

## **Kirkintilloch Baptist Church** 

## **Statement of Financial Activities for the year ended 31 January 2026** 

|**Notes**<br>**Income and endowments from:**<br>Donations and legacies<br>**2**<br>Charitable activities<br>**3**<br>Other income<br>**4**<br>**Total income and endowments**<br>**Expenditure on:**<br>Charitable activities<br>**5**<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Transfers between funds<br>**17,18**<br>**Net movement in funds**<br>Total funds brought forward<br>`<br>**Total funds carried forward**|**General Designated**<br>**Restricted**<br>**Total**<br>**Fund**<br>**Funds**<br>**Funds**<br>**2026**<br>£<br>£<br>£<br>£<br>581,075<br>12,983<br>454,424<br>**1,048,482**<br>-<br>78,775<br>-<br>**78,775**<br>21,317<br>-<br>9,318<br>**30,635**<br>**602,392**<br>**91,758**<br>**463,742**<br>**1,157,892**<br>547,542<br>199,394<br>539,038<br>**1,285,974**<br>**547,542**<br>**199,394**<br>**539,038**<br>**1,285,974**<br>**54,850**<br>**(107,636)**<br>**(75,296)**<br>**(128,082)**<br>(43,812)<br>40,287<br>3,525<br>**-**<br>**11,038**<br>**(67,349)**<br>**(71,771)**<br>**(128,082)**<br>285,175<br>1,698,700<br>362,854<br>**2,346,729**<br>**296,213**<br>**1,631,351**<br>**291,083**<br>**2,218,647**<br>_(Note 17)_<br>_(Note 17)_<br>_(Note 18)_<br>**Unrestricted**|**Total**<br>**2025**<br>£<br>1,120,912<br>85,324<br>38,354|
|---|---|---|
|||1,244,590|
|||1,234,603|
|||1,234,603|
|||9,987<br>-|
|||9,987<br>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. 

Page 13 



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

## **Kirkintilloch Baptist Church** 

## **Statement of Financial Position as at 31 January 2026** 

## **Unrestricted** 

||**Unrestricted**||
|---|---|---|
|**Notes**<br>**Fixed Assets**<br>Tangible fixed assets<br>**10**<br>**Current Assets**<br>Stock<br>**11**<br>Debtors: amounts falling due<br>**12**<br>within one year<br>Cash at bank and on hand<br>Cash held on deposit<br>**Total current assets**<br>**Liabilities**<br>Creditors: Amounts falling due<br>within one year<br>**13**<br>**Net current assets**<br>**Total net assets**<br>**The Funds of the Charity**<br>**_Unrestricted:_**<br>General Fund<br>**17**<br>Designated Funds<br>**17**<br>**_Restricted Funds_**<br>**18**|**General Designated**<br>**Restricted**<br>**Total**<br>**Fund**<br>**Funds**<br>**Funds**<br>**2026**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>1,375,084<br>-<br>**1,375,084**<br>-<br>1,789<br>39,094<br>**40,883**<br>40,162<br>1,442<br>8,240<br>**49,844**<br>201,270<br>254,761<br>247,274<br>**703,305**<br>78,999<br>-<br>-<br>**78,999**|**Total**<br>**2025**<br>**£**<br>**1,395,932**<br>33,647<br>48,647<br>741,923<br>158,999|
||**320,431**<br>**257,992**<br>**294,608**<br>**873,031**<br>24,218<br>1,725<br>3,525<br>**29,468**|**983,216**<br>32,419|
||**296,213**<br>**256,267**<br>**291,083**<br>**843,563**|**950,797**|
||||
||**296,213**<br>**1,631,351**<br>**291,083**<br>**2,218,647**|**2,346,729**|
||296,213<br>-<br>-<br>**296,213**<br>-<br>1,631,351<br>-<br>**1,631,351**<br>-<br>-<br>291,083<br>**291,083**|285,175<br>1,698,700<br>362,854|
||**296,213**<br>**1,631,351**<br>**291,083**<br>**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**<br>(as per the statement of financial activities)<br>**Adjustments for:**<br>Depreciation charges<br>Decrease/(increase) in stock<br>Decrease/(increase) in debtors<br>(Decrease)/increase in creditors<br>Bank interest received<br>**Net cash provided by operating activities**<br>**Cash flows from investing activities:**<br>Purchase of tangible fixed assets<br>**Net cash used by investing activities**<br>**Cash flows from financing activities:**<br>Bank interest<br>**Net cash used by investing activities**<br>**Change in cash and cash equivalents in the year**<br>**Cash and equivalents brought forward**<br>**Cash and cash equivalents carried forward**<br>**Cash and cash equivalents carried forward split as follows:**<br>Cash at bank and in hand<br>Cash held on deposit|**Total**<br>**Funds**<br>**2026**<br>**£**<br>**(128,082)**<br>53,699<br>(7,236)<br>(1,197)<br>(2,951)<br>(30,635)<br>**(116,402)**<br>(32,851)<br>**(32,851)**<br>30,635<br>**30,635**<br>(118,618)<br>900,922<br>**782,304**<br>703,305<br>78,999<br>**782,304**|**Total**<br>**Funds**<br>**2025**<br>**£**<br>**9,987**<br>52,404<br>(3,052)<br>(3,679)<br>(6,363)<br>(38,354)|
|---|---|---|
|||**10,943**|
|||(36,356)|
|||**(36,356)**|
|||38,354|
|||**38,354**|
|||12,941<br>887,981|
|||**900,922**|
|||741,923<br>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: 

- _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 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**<br>Open offerings<br>Offerings<br>Income tax reclaim<br>Donations<br>Value of food donations to Foodbank<br>Legacies<br>Grants<br>Open offerings<br>Offerings<br>Income tax reclaim<br>Donations<br>Value of food donations to Foodbank<br>Grants<br>**3.  Charitable activities**<br>Greenhouse sales<br>Catering refunds<br>**Charitable activities - Comparatives**<br>Greenhouse sales<br>Catering refunds<br>**4.  Bank interest**<br>Bank Interest<br>**Donations and legacies -**<br>**Comparatives**|**General Designated**<br>**Restricted**<br>**Total**<br>**Fund**<br>**Funds**<br>**Funds**<br>**2026**<br>**£**<br>**£**<br>**£**<br>**£**<br>458,180<br>-<br>-<br>**458,180**<br>-<br>3,846<br>60,233<br>**64,079**<br>100,450<br>875<br>19,199<br>**120,524**<br>22,445<br>2,487<br>86,675<br>**111,607**<br>-<br>-<br>220,989<br>**220,989**<br>-<br>-<br>-<br>**-**<br>-<br>5,775<br>67,328<br>**73,103**<br>581,075<br>12,983<br>454,424<br>**1,048,482**<br>**General Designated**<br>**Restricted**<br>**Total**<br>**Fund**<br>**Funds**<br>**Funds**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>431,337<br>-<br>60<br>**431,397**<br>-<br>-<br>36,849<br>**36,849**<br>96,650<br>-<br>12,941<br>**109,591**<br>14,083<br>16,493<br>100,216<br>**130,792**<br>-<br>-<br>248,770<br>**248,770**<br>-<br>8,798<br>141,937<br>**150,735**<br>554,848<br>25,291<br>540,773<br>**1,120,912**<br>**Unrestricted Funds**<br>**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Fund**<br>**Funds**<br>**Funds**<br>**2026**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>78,775<br>-<br>**78,775**<br>-<br>-<br>-<br>**-**<br>-<br>78,775<br>-<br>**78,775**<br>**Unrestricted Funds**<br>**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Fund**<br>**Funds**<br>**Funds**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>85,307<br>-<br>**85,307**<br>17<br>-<br>-<br>**17**<br>17<br>85,307<br>-<br>**85,324**<br>**Unrestricted Funds**<br>**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Fund**<br>**Funds**<br>**Funds**<br>**2026**<br>**£**<br>**£**<br>**£**<br>**£**<br>21,317<br>-<br>9,318<br>**30,635**<br>21,317<br>-<br>9,318<br>**30,635**<br>**Unrestricted Funds**<br>**Unrestricted Funds**|**Total**<br>**2025**<br>**£**<br>431,397<br>36,849<br>109,591<br>130,792<br>248,770<br>12,778<br>150,735|
|---|---|---|
|||**1,120,912**|
|||**Total**<br>**2025**<br>**£**<br>85,307<br>17|
|||**85,324**|
|||**Total**<br>**2025**<br>**£**<br>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.**<br>Bank Interest<br>**5. Charitable activities**<br>**_Activity_**<br>Local Ministries<br>Local Ministries<br>National and Overseas Ministries<br>Support and Governance Costs<br>**Of which:**<br>Relating to Unrestricted Funds<br>Relating to Restricted funds<br>**Charitable activities - Comparatives**<br>**_Activity_**<br>Local Ministries<br>Local Ministries<br>National and Overseas Ministries<br>Support and Governance Costs<br>**Of which:**<br>Relating to Unrestricted Funds<br>Relating to Restricted funds<br>**6. Salary costs**<br>Gross salaries<br>Social security costs<br>Pension costs<br>Ministers expenses<br>Staff expenses<br>**Bank interest (cont'd)- Comparatives**|**Unrestricted Funds**<br>**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Fund**<br>**Funds**<br>**Funds**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>27,481<br>-<br>10,873<br>**38,354**<br>27,481<br>-<br>10,873<br>**38,354**<br>**Staff Other direct**<br>**Total**<br>**costs**<br>**costs**<br>**2026**<br>**£**<br>**£**<br>**£**<br>524,180<br>-<br>**524,180**<br>17,767<br>119,647_(Note 7)_<br>**137,414**<br>-<br>374,392_(Note 8)_<br>**374,392**<br>8,329<br>241,659_(Note 9)_<br>**249,988**<br>**550,276**<br>**735,698**<br>**1,285,974**<br>_(Note 6)_<br>424,326<br>322,610<br>**746,936**<br>125,950<br>413,088<br>**539,038**<br>**Staff Other direct**<br>**Total**<br>**costs**<br>**costs**<br>**2025**<br>**£**<br>**£**<br>**£**<br>478,667<br>-<br>**478,667**<br>16,676<br>93,954_(Note 7)_<br>**110,630**<br>-<br>377,511_(Note 8)_<br>**377,511**<br>7,112<br>260,683_(Note 9)_<br>**267,795**<br>502,455<br>732,148<br>**1,234,603**<br>_(Note 6)_<br>381,411<br>314,888<br>**696,299**<br>121,044<br>417,260<br>**538,304**<br>**2026**<br>**£**<br>**453,867**<br>**39,414**<br>**50,301**<br>**6,209**<br>**485**<br>**550,276**|**Total**<br>**2025**<br>**£**<br>478,667<br>110,630<br>377,511<br>267,795|
|---|---|---|
||27,481<br>-<br>10,873||
||**Staff Other direct**<br>**costs**<br>**costs**<br>**£**<br>**£**<br>524,180<br>-<br>17,767<br>119,647_(Note 7)_<br>-<br>374,392_(Note 8)_<br>8,329<br>241,659_(Note 9)_<br>**550,276**<br>**735,698**<br>_(Note 6)_<br>424,326<br>322,610<br>125,950<br>413,088<br>**Staff Other direct**<br>**costs**<br>**costs**<br>**£**<br>**£**<br>478,667<br>-<br>16,676<br>93,954_(Note 7)_<br>-<br>377,511_(Note 8)_<br>7,112<br>260,683_(Note 9)_<br>502,455<br>732,148<br>_(Note 6)_<br>381,411<br>314,888<br>121,044<br>417,260||
|||**1,234,603**|
|||696,130<br>538,473<br>**2025**<br>**£**<br>423,789<br>29,165<br>45,546<br>3,700<br>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.**<br>**Local Ministries**<br>Children's work<br>Authentic community and local mission<br>Foodbank contractor services<br>Youth work<br>Catering<br>Greenhouse<br>Music and worship<br>Lifelong learning<br>CAP expenses<br>CAP salaries<br>Church Weekend costs<br>**Local Ministries - Comparatives**<br>Children's work<br>Authentic community and local mission<br>Contractor services<br>Youth work<br>Catering<br>Greenhouse<br>Music and worship<br>Lifelong learning<br>CAP expenses<br>CAP salaries<br>Church Weekend Away<br>**8.**<br>**National and Overseas Ministries**<br>Donations<br>_(Note 15)_<br>Foodbank food packs donated<br>World mission<br>_(Note 16)_<br>Baptist Union of Scotland<br>Scripture Union Scotland<br>Fellowship gifts|**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2026**<br>**£**<br>**£**<br>**£**<br>**£**<br>2,519<br>202<br>-<br>**2,721**<br>3,944<br>1,404<br>19<br>**5,367**<br>-<br>-<br>52,345<br>**52,345**<br>8,669<br>1,050<br>-<br>**9,719**<br>4,005<br>215<br>232<br>**4,452**<br>-<br>29,845<br>-<br>**29,845**<br>2,824<br>174<br>-<br>**2,998**<br>709<br>90<br>-<br>**799**<br>8,341<br>-<br>1,826<br>**10,167**<br>17,767<br>-<br>-<br>**17,767**<br>1,234<br>-<br>-<br>**1,234**<br>50,012<br>32,980<br>54,422<br>**137,414**<br>**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>2,990<br>101<br>-<br>**3,091**<br>3,424<br>2,516<br>120<br>**6,060**<br>-<br>-<br>22,885<br>**22,885**<br>9,339<br>-<br>169<br>**9,508**<br>4,800<br>2<br>225<br>**5,027**<br>-<br>32,082<br>-<br>**32,082**<br>2,254<br>466<br>99<br>**2,819**<br>1,885<br>136<br>-<br>**2,021**<br>9,466<br>-<br>825<br>**10,291**<br>16,676<br>-<br>-<br>**16,676**<br>170<br>-<br>-<br>**170**<br>51,004<br>35,303<br>24,323<br>110,630<br>**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2026**<br>**£**<br>**£**<br>**£**<br>**£**<br>10,350<br>28<br>150<br>**10,528**<br>-<br>-<br>213,378<br>**213,378**<br>61,350<br>3,520<br>62,046<br>**126,916**<br>15,500<br>-<br>-<br>**15,500**<br>2,000<br>-<br>-<br>**2,000**<br>-<br>-<br>6,070<br>**6,070**<br>89,200<br>3,548<br>281,644<br>**374,392**<br>**Unrestricted Funds**<br>**Unrestricted Funds**<br>**Unrestricted Funds**|**Total**<br>**2025**<br>**£**<br>3,091<br>6,060<br>22,885<br>9,508<br>5,027<br>32,082<br>2,819<br>2,021<br>10,291<br>16,676<br>170|
|---|---|---|
|||110,630|
|||**Total**<br>**2025**<br>**£**<br>6,168<br>246,276<br>101,112<br>15,500<br>1,500<br>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.**<br>Heat and light<br>Insurance and rates<br>Cleaning and caretaking<br>Cleaning salaries<br>Repairs<br>Equipment purchased<br>Foodbank expenses<br>Food Purchased<br>Computer costs<br>Maintenance<br>Advertising<br>Flowers<br>Printing and stationery<br>Telephone and postage<br>Auditors' fee<br>Accountancy and payroll fees<br>Sundry expenses<br>Depreciation of fixed assets<br>**Support and Governance Costs**<br>**(Cont'd) - Comparatives**|**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>29,734<br>5,900<br>2,596<br>**38,230**<br>17,157<br>-<br>1,337<br>**18,494**<br>4,067<br>2,472<br>-<br>**6,539**<br>7,112<br>-<br>-<br>**7,112**<br>60<br>9,176<br>228<br>**9,464**<br>55<br>97<br>2,016<br>**2,168**<br>-<br>-<br>36,932<br>**36,932**<br>-<br>-<br>47,491<br>**47,491**<br>2,775<br>160<br>-<br>**2,935**<br>1,375<br>5,813<br>14<br>**7,202**<br>72<br>-<br>84<br>**156**<br>628<br>-<br>13<br>**641**<br>3,411<br>-<br>237<br>**3,648**<br>3,933<br>20<br>368<br>**4,321**<br>7,452<br>330<br>1,272<br>**9,054**<br>3,330<br>516<br>1,253<br>**5,099**<br>6,312<br>4,318<br>3,595<br>**14,225**<br>-<br>52,404<br>-<br>**52,404**<br>**Unrestricted Funds**|
|---|---|
||89,153<br>81,206<br>97,436<br>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**<br>**_Cost/Valuation_**<br>At 1 February 2025<br>Additions<br>Disposals<br>**At 31 January 2026**<br>**_Depreciation_**<br>At 1 February 2025<br>Charge for year<br>Disposals<br>**At 31 January 2026**<br>**_Net Book Value_**<br>**At 31 January 2026**<br>At 31 January 2025|**Heritable**<br>**Sound**<br>**Fixtures**<br>**Office**<br>**Property**<br>**Equipment**<br>**& Fittings Equipment**<br>**£**<br>**£**<br>**£**<br>**£**<br>2,048,128<br>53,341<br>159,870<br>38,841<br>-<br>1,793<br>29,249<br>1,809<br>-<br>-<br>(2,946)<br>-<br>**2,048,128**<br>**55,134**<br>**186,173**<br>**40,650**<br>714,554<br>44,990<br>118,837<br>25,867<br>37,963<br>2,023<br>6,834<br>6,879<br>-<br>-<br>(2,946)<br>-<br>**752,517**<br>**47,013**<br>**122,725**<br>**32,746**<br>**1,295,611**<br>**8,121**<br>**63,448**<br>**7,904**<br>1,333,574<br>8,351<br>41,033<br>12,974|**Total**<br>**£**<br>**2,300,180**<br>**32,851**<br>**(2,946)**|
|---|---|---|
|||**2,330,085**|
|||**904,248**<br>**53,699**<br>**(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**<br>Greenhouse Café<br>Foodbank<br>**Debtors: amounts falling due within**<br>Income tax recoverable<br>Other debtors and prepayments|**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2026**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>1,789<br>-<br>**1,789**<br>2,164<br>-<br>-<br>39,094<br>**39,094**<br>31,483<br>-<br>1,789<br>39,094<br>**40,883**<br>**33,647**<br>**one year**<br>**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2026**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>24,252<br>375<br>7,463<br>**32,090**<br>28,069<br>15,910<br>1,067<br>777<br>**17,754**<br>20,578<br>40,162<br>1,442<br>8,240<br>**49,844**<br>**48,647**<br>**Unrestricted Funds**<br>**Unrestricted Funds**|**Total**<br>**2025**<br>**£**<br>2,164<br>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<br>Taxation and social security<br>VAT|**General**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2026**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>13,625<br>1,725<br>3,525<br>**18,875**<br>20,561<br>10,593<br>**-**<br>**-**<br>**10,593**<br>8,290<br>-<br>-<br>**-**<br>**-**<br>3,568<br>**24,218**<br>**1,725**<br>**3,525**<br>**29,468**<br>**32,419**<br>**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.**<br>**Donations**<br>Scottish Baptist College<br>Scottish Bible Society<br>UCCF<br>Evangelical Alliance<br>Care<br>Glasgow City Mission<br>Dove Counselling<br>Foodbank Gifts<br>Refresh<br>Scottish Baptist Ministers Conference<br>The Word<br>Compassion<br>Junction 12<br>Carmelite Monastry<br>PCCS<br>Scripture Union<br>Prospects<br>Dennistoun Baptist Church<br>Kirkintilloch Brass Band<br>Other donations below £100|**Total**<br>**Total**<br>**Individuals**<br>**Institutions**<br>**2026**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>2,000<br>**2,000**<br>2,000<br>-<br>600<br>**600**<br>600<br>-<br>500<br>**500**<br>500<br>-<br>425<br>**425**<br>425<br>-<br>425<br>**425**<br>925<br>-<br>250<br>**250**<br>250<br>-<br>-<br>**-**<br>275<br>-<br>-<br>**-**<br>335<br>-<br>150<br>**150**<br>-<br>-<br>-<br>**-**<br>100<br>-<br>-<br>**-**<br>230<br>-<br>28<br>**28**<br>28<br>-<br>300<br>**300**<br>300<br>-<br>-<br>**-**<br>100<br>-<br>500<br>**500**<br>-<br>-<br>100<br>**100**<br>-<br>-<br>100<br>**100**<br>-<br>-<br>5,000<br>**5,000**<br>-<br>-<br>100<br>**100**<br>100<br>50<br>-<br>**50**<br>-<br>**50**<br>**10,478**<br>**10,528**<br>**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.**<br>**Donations (cont'd) - Comparatives**<br>Scottish Baptist College<br>Scottish Bible Society<br>UCCF<br>Evangelical Alliance<br>Care<br>Glasgow City Mission<br>Dove Counselling<br>Foodbank Gifts<br>Scottish Baptist Ministers Conference<br>The Word<br>Compassion<br>Junction 12<br>Carmelite Monastry<br>Kirkintilloch Brass Band|**Total**<br>**Individuals**<br>**Institutions**<br>**2025**<br>**£**<br>**£**<br>**£**<br>-<br>2,000<br>**2,000**<br>-<br>600<br>**600**<br>-<br>500<br>**500**<br>-<br>425<br>**425**<br>-<br>925<br>**925**<br>-<br>250<br>**250**<br>-<br>275<br>**275**<br>335<br>-<br>**335**<br>-<br>100<br>**100**<br>-<br>230<br>**230**<br>-<br>28<br>**28**<br>-<br>300<br>**300**<br>-<br>100<br>**100**<br>-<br>100<br>**100**|
|---|---|
||**335**<br>**5,833**<br>**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**<br>**_General fund offerings_**<br>Mkati, South Africa<br>BMS (General and Link)<br>Action International<br>Arab World Mission<br>Ventzi support<br>Cairdeas<br>Robert Meikle<br>Evangelical Baptist Church Aksakovo<br>Tear Fund<br>Open Doors<br>G Brough Support<br>IJM<br>Alex McKechnie (Albania)<br>Compassion UK<br>Katie Caldwell<br>Pioneer Ministries<br>Interserve (Wilson)<br>BUS Ukraine Church Planting<br>New Destiny<br>Iona Collington (New Destiny)<br>Sam Nelson(New Destiny)<br>Erica Bankier (Thailand)<br>Bulgaria Summer Mission Travel<br>Sundry gifts<br>**_Designated offerings_**<br>Tear Fund<br>BMS<br>Cairdeas<br>G Griffiths<br>Action International<br>R Meikle<br>Lamboi Bethesda<br>Scottish Bible Society<br>Refresh Ministry<br>Arab Baptist Theological Seminary<br>Glasgow City Mission<br>Compassion<br>Mkati, South Africa<br>New Destiny<br>Interserve (Wilson)<br>Ventzi support<br>Alex McKechnie (Albania)<br>Erica Bankier (Thailand)<br>OMF<br>Dennistoun Baptist Church<br>Sundry gifts<br>Fellowship gifts|**Total**<br>**Total**<br>**Individuals**<br>**Institutions**<br>**2026**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>10,360<br>-<br>**10,360**<br>10,402<br>-<br>8,000<br>**8,000**<br>8,000<br>-<br>8,675<br>**8,675**<br>8,400<br>-<br>3,500<br>**3,500**<br>3,400<br>4,515<br>-<br>**4,515**<br>530<br>2,900<br>-<br>**2,900**<br>2,800<br>1,300<br>-<br>**1,300**<br>500<br>-<br>-<br>**-**<br>3,280<br>-<br>6,500<br>**6,500**<br>6,700<br>-<br>2,000<br>**2,000**<br>2,000<br>2,650<br>-<br>**2,650**<br>2,600<br>-<br>2,000<br>**2,000**<br>2,000<br>1,000<br>-<br>**1,000**<br>500<br>-<br>280<br>**280**<br>252<br>-<br>-<br>**-**<br>180<br>-<br>4,600<br>**4,600**<br>4,500<br>-<br>1,000<br>**1,000**<br>250<br>-<br>-<br>**-**<br>1,000<br>-<br>1,000<br>**1,000**<br>1,000<br>400<br>-<br>**400**<br>-<br>300<br>-<br>**300**<br>-<br>750<br>-<br>**750**<br>-<br>3,100<br>-<br>**3,100**<br>-<br>-<br>-<br>**-**<br>100<br>27,275<br>37,555<br>**64,830**<br>58,394<br>-<br>12,453<br>**12,453**<br>875<br>-<br>955<br>**955**<br>935<br>300<br>-<br>**300**<br>6,440<br>-<br>-<br>**-**<br>625<br>-<br>13,354<br>**13,354**<br>12,520<br>5,315<br>-<br>**5,315**<br>5,495<br>-<br>-<br>**-**<br>3,322<br>-<br>-<br>**-**<br>3,322<br>312<br>-<br>**312**<br>625<br>-<br>-<br>**-**<br>3,422<br>-<br>-<br>**-**<br>581<br>-<br>28<br>**28**<br>56<br>200<br>-<br>**200**<br>-<br>-<br>300<br>**300**<br>-<br>-<br>1,875<br>**1,875**<br>-<br>13,725<br>-<br>**13,725**<br>-<br>429<br>-<br>**429**<br>-<br>500<br>-<br>**500**<br>-<br>-<br>10,026<br>**10,026**<br>-<br>-<br>125<br>**125**<br>-<br>464<br>-<br>**464**<br>-<br>1,725<br>-<br>**1,725**<br>4,500<br>22,970<br>39,116<br>**62,086**<br>42,718<br>**50,245**<br>**76,671**<br>**126,916**<br>**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**<br>**_General fund offerings_**<br>Mkati, South Africa<br>BMS (General and Link)<br>Action International<br>Arab World Mission<br>Ventzi support<br>Cairdeas<br>Robert Meikle<br>Evangelical Baptist Church Aksakovo<br>Tear Fund<br>Open Doors<br>G Brough Support<br>IJM<br>Alex McKechnie<br>Compassion UK<br>Katie Caldwell<br>Pioneer Ministries<br>Interserve<br>BUS Ukraine Church Planting<br>New Destiny<br>Sundry gifts<br>**_Designated offerings_**<br>Tear Fund<br>BMS<br>Cairdeas<br>G Griffiths<br>Action International<br>R Meikle<br>Lamboi Bethesda<br>Scottish Bible Society<br>Refresh Ministry<br>Arab Baptist Theological Seminary<br>Glasgow City Mission<br>Compassion<br>Fellowship gifts|**Total**<br>**Individuals**<br>**Institutions**<br>**2025**<br>**£**<br>**£**<br>**£**<br>10,402<br>-<br>**10,402**<br>-<br>8,000<br>**8,000**<br>-<br>8,400<br>**8,400**<br>-<br>3,400<br>**3,400**<br>530<br>-<br>**530**<br>2,800<br>-<br>**2,800**<br>500<br>-<br>**500**<br>-<br>3,280<br>**3,280**<br>-<br>6,700<br>**6,700**<br>-<br>2,000<br>**2,000**<br>2,600<br>-<br>**2,600**<br>-<br>2,000<br>**2,000**<br>500<br>-<br>**500**<br>-<br>252<br>**252**<br>180<br>-<br>**180**<br>-<br>4,500<br>**4,500**<br>-<br>250<br>**250**<br>-<br>1,000<br>**1,000**<br>-<br>1,000<br>**1,000**<br>-<br>100<br>**100**|
|---|---|
||17,512<br>40,882<br>**58,394**|
||-<br>875<br>**875**<br>-<br>935<br>**935**<br>6,440<br>-<br>**6,440**<br>625<br>-<br>**625**<br>-<br>12,520<br>**12,520**<br>5,495<br>-<br>**5,495**<br>-<br>3,322<br>**3,322**<br>-<br>3,322<br>**3,322**<br>-<br>625<br>**625**<br>-<br>3,422<br>**3,422**<br>-<br>581<br>**581**<br>-<br>56<br>**56**<br>4,500<br>-<br>**4,500**|
||17,060<br>25,658<br>**42,718**|
||**34,572**<br>**66,540**<br>**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**<br>General fund<br>**_Designated funds:_**<br>Fabric fund<br>Furlough reserve fund<br>Ministry Support<br>Greenhouse Cafe fund<br>Green Shoot fund<br>Fixed assets tracking fund<br>Hillhead fund<br>New Creations fund<br>Mission Bursary fund<br>Property fund<br>Seniors fund<br>Looking to Jesus (L2J) fund<br>Training<br>Total designated funds<br>**Total unrestricted funds**<br>General fund<br>**_Designated funds:_**<br>Fabric fund<br>Furlough reserve fund<br>Ministry Support<br>Greenhouse Cafe fund<br>Green Shoot fund<br>Fixed assets tracking fund<br>Hillhead fund<br>New Creations fund<br>Mission Bursary fund<br>Property fund<br>Looking to Jesus (L2J) fund<br>Total designated funds<br>**Total unrestricted funds**|**Balance at**<br>**Incoming**<br>**Resources**<br>**Balance at**<br>**01.02.25**<br>**resources**<br>**expended**<br>**Transfers**<br>**31.01.26**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>285,175<br>602,392<br>(547,542)<br>(43,812)<br>**296,213**|
|---|---|
||38,506<br>4,425<br>(12,301)<br>5,593<br>**36,223**<br>7,811<br>-<br>-<br>-<br>**7,811**<br>32,290<br>-<br>(32,290)<br>-<br>**-**<br>7,035<br>85,743<br>(82,255)<br>(2,865)<br>**7,658**<br>50,012<br>-<br>-<br>-<br>**50,012**<br>1,395,932<br>-<br>(53,699)<br>32,851<br>**1,375,084**<br>3,553<br>387<br>(1,420)<br>-<br>**2,520**<br>1,526<br>-<br>-<br>(1,526)<br>**-**<br>3,200<br>-<br>(3,200)<br>-<br>**-**<br>156,154<br>-<br>(11,435)<br>(8,766)<br>**135,953**<br>-<br>530<br>(159)<br>-<br>**371**<br>2,681<br>673<br>(975)<br>-<br>**2,379**<br>-<br>-<br>(1,660)<br>15,000<br>**13,340**|
||1,698,700<br>91,758<br>(199,394)<br>40,287<br>**1,631,351**|
||**1,983,875**<br>**694,150**<br>**(746,936)**<br>**(3,525)**<br>**1,927,564**|
||**Balance at**<br>**Incoming**<br>**Resources**<br>**Balance at**<br>**01.02.24**<br>**resources**<br>**expended**<br>**Transfers**<br>**31.01.25**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>287,497<br>582,346<br>(504,668)<br>(80,000)<br>**285,175**|
||44,965<br>-<br>(15,283)<br>8,824<br>**38,506**<br>5,811<br>-<br>-<br>2,000<br>**7,811**<br>42,254<br>-<br>(10,756)<br>792<br>**32,290**<br>12,040<br>94,528<br>(92,765)<br>(6,768)<br>**7,035**<br>47,238<br>12,778<br>(10,004)<br>-<br>**50,012**<br>1,411,980<br>-<br>(52,404)<br>36,356<br>**1,395,932**<br>9,237<br>298<br>(5,982)<br>-<br>**3,553**<br>1,526<br>-<br>-<br>-<br>**1,526**<br>3,700<br>-<br>(500)<br>-<br>**3,200**<br>120,189<br>-<br>(1,623)<br>37,588<br>**156,154**<br>1,832<br>2,994<br>(2,145)<br>-<br>**2,681**|
||1,700,772<br>110,598<br>(191,462)<br>78,792<br>**1,698,700**|
||**1,988,269**<br>**692,944**<br>**(696,130)**<br>**(1,208)**<br>**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**<br>Fellowship fund<br>World Mission travel fund<br>Foodbank fund<br>CAP project fund<br>Special collections fund<br>Church Café<br>Total Restricted Funds|**Balance at**<br>**Incoming**<br>**Resources**<br>**Balance at**<br>**01.02.25**<br>**resources**<br>**expended**<br>**Transfers**<br>**31.01.26**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>10,140<br>5,400<br>(7,237)<br>1,114<br>**9,417**<br>3,983<br>-<br>-<br>-<br>**3,983**<br>341,542<br>385,614<br>(467,982)<br>-<br>**259,174**<br>7,189<br>2,910<br>(1,970)<br>-<br>**8,129**<br>-<br>69,233<br>(61,056)<br>-<br>**8,177**<br>-<br>585<br>(793)<br>2,411<br>**2,203**|
|---|---|
||362,854<br>463,742<br>(539,038)<br>3,525<br>**291,083**|
||**362,854**<br>**463,742**<br>**(539,038)**<br>**3,525**<br>**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<br>World Mission travel fund<br>Choir fund<br>Foodbank fund<br>Team Project fund<br>CAP project fund<br>Special collections fund<br>Total Restricted Funds|**Balance at**<br>**Incoming Resources**<br>**Balance at**<br>**01.02.24**<br>**resources**<br>**expended**<br>**Transfers**<br>**31.01.25**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>13,361<br>950<br>(6,171)<br>2,000<br>**10,140**<br>3,983<br>-<br>-<br>-<br>**3,983**<br>792<br>-<br>-<br>(792)<br>**-**<br>321,040<br>509,135<br>(488,633)<br>-<br>**341,542**<br>169<br>-<br>(169)<br>-<br>**-**<br>7,127<br>900<br>(838)<br>-<br>**7,189**<br>2,001<br>40,661<br>(42,662)<br>-<br>**-**|
|---|---|
||348,473<br>551,646<br>(538,473)<br>**1,208**<br>**362,854**|
||**348,473**<br>**551,646**<br>**(538,473)**<br>**1,208**<br>**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**<br>**Unrestricted Designated Restricted**<br>**Funds**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>Fixed Assets<br>-<br>1,375,084<br>-<br>Current Assets<br>320,431<br>257,992<br>294,608<br>Current Liabilities<br>(24,218)<br>(1,725)<br>(3,525)<br>At 31 January 2026<br>**296,213**<br>**1,631,351**<br>**291,083**<br>**Unrestricted Designated Restricted**<br>**Funds**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>Fixed Assets<br>-<br>1,395,932<br>-<br>Current Assets<br>310,354<br>307,416<br>365,446<br>Current Liabilities<br>(25,179)<br>(4,648)<br>(2,592)<br>At 31 January 2025<br>**285,175**<br>**1,698,700**<br>**362,854**|**Total**<br>**Funds**<br>**2026**<br>**£**<br>1,375,084<br>873,031<br>(29,468)|
||**2,218,647**|
||**Total**<br>**Funds**<br>**2025**<br>**£**<br>1,395,932<br>983,216<br>(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**<br>**Notes to the Financial Statements for the year ended 31 January 2026**||
|---|---|
|**21. Fund Transfers**<br>**Unrestricted Designated Restricted**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Note**<br>**£**<br>**£**<br>**£**<br>From General fund to Fabric fund<br>1<br>(16,000)<br>16,000<br>-<br>From General fund to Fellowship fund<br>2<br>(2,000)<br>-<br>2,000<br>From General fund to Fabric fund<br>3<br>(10,000)<br>10,000<br>-<br>From General fund to Training fund<br>4<br>(15,000)<br>15,000<br>-<br>From New Creations fund to Church Café Fund<br>5<br>-<br>(1,525)<br>1,525<br>From Fellowship fund to Church Café Fund<br>6<br>-<br>-<br>886<br>From Fellowship fund to Church Café Fund<br>6<br>-<br>-<br>(886)<br>From Greenhouse Cafe fund to Fixed Asset fund<br>7<br>-<br>2,865<br>-<br>From Greenhouse Cafe fund to Fixed Asset fund<br>7<br>-<br>(2,865)<br>-<br>From Property fund to Fixed Asset fund<br>7<br>-<br>8,766<br>-<br>From Property fund to Fixed Asset fund<br>7<br>-<br>(8,766)<br>-<br>From Fabric/AV fund to Fixed Asset fund<br>7<br>-<br>20,407<br>-<br>From Fabric/AV fund to Fixed Asset fund<br>7<br>-<br>(20,407)<br>-<br>From General fund to Fixed Asset fund<br>7<br>(812)<br>812<br>-<br>**(43,812)**<br>**40,287**<br>**3,525**|**Total**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>886<br>(886)<br>2,865<br>(2,865)<br>8,766<br>(8,766)<br>20,407<br>(20,407)<br>-|
||**-**|



## **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**<br>**Income and endowments from:**<br>Donations and legacies<br>**2**<br>Charitable activities<br>**3**<br>Other income<br>**4**<br>**Total income and endowments**<br>**Expenditure on:**<br>Charitable activities<br>**5**<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Transfers between funds<br>**17,18**<br>**Net movement in funds**<br>Total funds brought forward<br>**Total funds carried forward**|**Unrestricted**<br>**General Designated**<br>**Restricted**<br>**Fund**<br>**Funds**<br>**Funds**<br>£<br>£<br>£<br>554,848<br>25,291<br>540,773<br>17<br>85,307<br>-<br>27,481<br>-<br>10,873<br>**582,346**<br>**110,598**<br>**551,646**<br>504,668<br>191,462<br>538,473<br>**504,668**<br>**191,462**<br>**538,473**<br>**77,678**<br>**(80,864)**<br>**13,173**<br>(80,000)<br>78,792<br>1,208<br>**(2,322)**<br>**(2,072)**<br>**14,381**<br>287,497<br>1,700,772<br>348,473<br>**285,175**<br>**1,698,700**<br>**362,854**|**Total**<br>**2025**<br>£<br>1,120,912<br>85,324<br>38,354|
|---|---|---|
|||**1,244,590**|
|||**1,234,603**|
|||**1,234,603**|
|||**9,987**<br>**-**|
|||**9,987**<br>**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:**<br>Gifts and donations<br>Food donations<br>Grants<br>Bank interest<br>**Total**<br>**Expenditure from:**<br>Food packs distributed<br>Staff costs<br>Contractor services<br>Advertising<br>Foodbank expenses<br>Foodbank purchases<br>Printing and stationery<br>Telephone and postage<br>Rates and insurance<br>Heat and light<br>Fellowship Gifts<br>Equipment purchases<br>Other expenditure<br>Computer costs<br>Repairs<br>Maintenance<br>Donations<br>Auditors remuneration<br>Accountancy fees<br>**Total**<br>**Net income before fund transfers**<br>Fund Transfers<br>**Net income**|**2026**<br>**2025**<br>**£**<br>**£**<br>**95,979**<br>107,555<br>**220,989**<br>248,770<br>**59,328**<br>141,937<br>**9,318**<br>10,873<br>**385,614**<br>509,135<br>**213,378**<br>246,276<br>**125,950**<br>120,889<br>**52,345**<br>22,885<br>**-**<br>84<br>**16,214**<br>36,932<br>**40,112**<br>47,491<br>**522**<br>237<br>**543**<br>368<br>**923**<br>1,337<br>**4,092**<br>2,596<br>**-**<br>600<br>**755**<br>2,016<br>**8,747**<br>3,820<br>**99**<br>-<br>**1,085**<br>228<br>**34**<br>14<br>**-**<br>335<br>**2,008**<br>1,272<br>**1,175**<br>1,253<br>**467,982**<br>488,633<br>**(82,368)**<br>20,502<br>**-**<br>-<br>**(82,368)**<br>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:**<br>Gifts and donations<br>Trading income<br>Grant income<br>Other income<br>**Total**<br>**Expenditure from:**<br>Staff costs<br>Trading expenditure<br>Heat and light<br>Equipment purchased<br>Repairs<br>Other expenditure<br>Computer costs<br>Cleaning and caretaking<br>Auditors remuneration<br>Accountancy fees<br>**Total**<br>**Net income before fund transfers**<br>Fund Transfers<br>**Net income**|**2026**<br>**2025**<br>**£**<br>**£**<br>**81**<br>423<br>**78,775**<br>85,307<br>**5,775**<br>8,798<br>**1,112**<br>-<br>**85,743**<br>94,528<br>**42,626**<br>48,810<br>**29,845**<br>32,082<br>**3,700**<br>5,900<br>**569**<br>-<br>**1,545**<br>316<br>**880**<br>2,644<br>**-**<br>45<br>**980**<br>2,122<br>**1,017**<br>330<br>**1,093**<br>516<br>**82,255**<br>92,765<br>**3,488**<br>1,763<br>**(2,865)**<br>(6,768)<br>**623**<br>(5,005)|
|---|---|



Page 36