INVERNESS REFORMED BAPTIST CHURCH UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
INVERNESS REFORMED BAPTIST CHURCH COMPANY INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2025
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| Treasurer | MrCWestcombe |
|---|---|
| CompanyNumber | $C014800 |
| Business | 70Telford Road |
| Inverness | |
| V3 8HN | |
| Accountants | ShamrockMac Limited |
| 38Tomnahurich Street | |
| Inverness | |
| Iv35Ds° |
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INVERNESS REFORMED BAPTIST CHURCH COMPANY INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2025
Signed
@
V).AA Ma,Ath .
Donna Maclaren 23/01/2026
38 Tomnahurich Street Inverness IV35CS 7
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INVERNESS REFORMED BAPTIST CHURCH TRUSTEES’ ANNUAL REPORT
YEAR ENDED 30 SEPTEMBER 2025
The trustees have pleasure in presenting their report and the unaudited financial Statement for the year ended 30 September 2025.
Registered charity name Inverness Reformed Baptist Church Charity registration number $C014800
The Trustees The & trustees who served the charity during the year were as follows: G S$ Martey Pastor {Appointed 1 March 2023) C Ross Deacon A Laidlaw Decon (Appointed 27 February 2025) A McCloy Deacon and Secretary C Westcambe Deacon and Treasurer Contact Address C Westcombe 22 Attadate Road Inverness {V3 50H Independent Examiner Donna Maciaren Shamrock Mac Limited 38 Tominanhurich Street ‘é Inverness V3 SDS
Bankers
Royal Bank of Scotland 29 Harbour Road Inverness IVTINYU
Solicitors
MacAndrew and Jenkins 5 Drummond Street Inverness M7 1QF
Recruitment and appointment of Trustees
The Church is congregational in its form of church government. The Office Bearers of the Church shall normally be the Elders (including the Pastor) and Deacons. The government of the Church shall be by the Elders and Deacons (Office bearers). The Office Bearers shail be elected by the membership under the guidance of the Elders. Both these appointments require a vote of 80% from the membership. Any Pastor appointed by the Church automatically becomes an Elder of the Church.
INVERNESS REFORMED BAPTIST CHURCH
& TRUSTEES’ ANNUAL REPORT (continued)
YEAR ENDED 30 SEPTEMBER 2025
Governing document
The Church is a charity registered in Scotland and is governed by the Establishing Document of the Reformed Baptist Church of Inverness.
Charitable purposes
The object of the Church is to advance the Christian faith mainly in Inverness but also throughout Scotland and the rest of the world, by means consistent with the teachings of the Christian Bible. These inciude worship, ministry, prayer, witness, education, community service and the support of agencies and individuals and other organisations involved in Christian missionary work and the relief of poverty or other social needs.
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Activities and achievements
Over the past year, the Church has continued to prosper. Numbers attending the services have increased. Our prayer meeting before the evening worship has been resumed and is well attended. Both the morning and evening sermons are available on both the Church websites. The Church's website is being updated and is expected to be online in early spring 2026.
Once again, the Church has found itself able to heip other churches and missionary endeavours ranging from the UK, Philippines, Asia, Sri Lanka, and Romania,
Reserves
As a result, the surplus for the year is £13,128 (2024 ~ surplus £5,116), and the charity held unrestricted funds of £73,753 (2024 - £61 ,065) at the year-end. These reserves are held for the day-to-day running costs cf the charity, as well as any unplanned or emergency expenses as they arise, e.g., building repairs, The Current level of reserves is deemed adequate for these purposes. It is intended that these funds will be used in the future to replace the existing Church and library buildings with modern premises. The financial position of the Church remains Stable with sufficient funds to uphold the Church’s objectives for the forthcoming financial year,
Approved by the trustees and Signed on their behalf by:
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A McCloy -
Trustee
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ont. 222 2G
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INVERNESS REFORMED BAPTIST CHURCH
INDEPENDENT EXAMINER’S REPORT TO TRUSTEES OF THE REFORMED BAPTIST CHURCH INVERNESS
YEAR ENDED 30 SEPTEMBER 2025
rs | report to the trustees on my examination of the financial statements of Inverness Reformed Baptist Church (‘the charity’) for the year ended 30 September 2025.
To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity, its formed.members as a body and its trustees, for my independent examination work, for this re port, or for the options | have
Respective responsibilities of trustees and examiner The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee investment (Scotland) 2005 Act and the Charities Accounts (Scotland) regulations 2006. The charity trustees consider that the audit requirement of Regulation 10/1) (d} of the Accounts Regulations does not apply. it is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Sasis of independent examiner’s statement
My examination js carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also iecludes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit option on the accounts.
independent examiner’s statement
in the caurse of my examination, ho matter has come to my attention:
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'. Which gives me reasonable cause to believe that in any material respect the requirements: ® to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have nat been met, or
2, towhich, in my opinion, attention shoudd be drawn in order to enable a proper understanding of the accounts to be reached.
Donna Maclaren AATOB MIAB Shamrock Mac Limited 38 Tomnahurich Street Inverness V3 50S ove Lo 23) :| aeare
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INVERNESS REFORMED BAPTIST CHURCH STATEMENT OF RECEIPTS AND PAYMENTS YEAR ENDED 30 SEPTEMBER 2025
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|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Unrestricted|Unrestricted|
|Funds|Funds|
|RECEIPTS|
|Sunday Services|24,234|22,661|
|Sunday School|Gitts|*|0|0|
|GiftAid|-|General Fund|27,275|22,650|
|Mission|Fund|200|0|
|HMRC|-|Gift Aid Tax|7,847|7,881|
|Mission Fund|Collections|405|110|
|Bank|interest|1,135|1,141|
|Booklets/Magazine|subs|0|0|
|Collection|for Ukraine Emergency Fund|395|
|Refund of electricity|0|0|
|TOTAL RECEIPTS|61,097|54,838|
|PAYMENTS|
|Mission Fund payments|927.5|100|
|Payment to Ukraine Emergency Fund|0|0|
|Pastor Wages|Pt|23,560|23,012|
|Emptoyer’s|pension|1933.22|2059|
|PAYE|-|Inland|Revenue|7092.82|5791|
|Pastor relocation|expenses|0|1,560|
|Pulpit supply|365|590|
|Tetephone|0|0|
|Postage,|stationery and advertising|361|279|
|Christian|literature purchases|162|0|
|Heat and|light|3,088|3,155|
|Property and equipment maintenance|4,074|1,839|
|Insurance|2,190|3,461|
|Donations|- General|2,899|1,750|
|Church outreach|expenses|0|395|
|Sundry expense|524|3,363|
|Cleaning|43|55|
|Computer software costs|a|0|98|
|Hospitality|0|333|
|Travel|expenses|189|115|
|Training|0|571|
|Accountancy fees|560|1,196|
|TOTAL PAYMENTS|47,969|49,722|
|SURPLUS/{DEFICIT)|FOR YEAR|13,128|5,116|
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INVERNESS REFORMED BAPTIST CHURCH STATEMENT OF BALANCES YEAR ENDED 30 SEPTEMBER 2025
| Note | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | £ | |||
| BANKANDCASHBALANCES | ||||
| Openingbalances | 61,065 | 55,949 | ||
| Surplus/{Deficit) foryear | 13,128 | 5116 | ||
| Closingbalances | 2 | 74,193 | 61,065 | |
| RESERVES | ‘ | |||
| Generalfunds | 3 | 74,193 | 61,065 | |
| 74,193 | ___61,065 | |||
| ASSETS | 4 | 16,301 | 16,301 | |
| Equipment | ||||
| LIABILITIES | ||||
| PAYE/NIClability | 9,026 | 7,850 |
All funds are unrestricted.
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Approved by the trustees and signed on their behalf by:
C WESTCOMBE Trustee
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INVERNESS REFORMED BAPTIST CHURCH STATEMENT OF BALANCES
YEAR ENDED 30 SEPTEMBER 2025
ACCOUNTING POLICIES
Basis of Accounting
The accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a Single unrestricted fund for the day to day running of the church.
Restricted funds may only be used for specific purposes. Restrictions arisewhen specified by the donor or when funds are raised for specific purposes. The charity has no restricted funds.
Taxation
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The Church is a registered Charity and is therefore exempt from taxation.
Legacies and donations
Legacies and donations are included in the financial statements when received.
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|2|BANK AND CASH BALANCES|2025|2024|
|£|£|
|Royal Bank|of Scotland|73,753|61,065|
|Cashin|hand|
|-|#|
|73,753|61,065|
|3|UNRESTRICTED FUNDS|
|General Fund|2025|2024|
|®|£|£|
|At|1 October 2023|60,795|55,679|
|Net movement|for year|13,128|5,116|
|At 30 September 2024|73,923|60,795|
|Designated Fund|- Sunday Schoot|
|2024|2023|
|£|£|
|At|1|October 2023|270|270|
|Net movement|for year|
|At 30 September 2024|270|270|
|Total|&|sinha|eterna|
|Unrestricted Funds|74,193|61,065|
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INVERNESS REFORMED BAPTIST CHURCH STATEMENT OF BALANCES YEAR ENDED 30 SEPTEMBER 2024
4. ASSETS
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|---|---|---|---|---|---|
|2024|2025|
|£|£|
|Opening balance|at|1 October 2024|%|16,301|16,301|
|Additions|
|-|?|
|Closing Balance|at 30 September 2025|16,301|16,301|
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- TRUSTEE'S REMUNERATION AND EXPENSES
One of the trustees received reimbursement of £189.06 Travel Expenses
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