Scottish Charity Number.. SCOI 5461
Hamilton Baptist Church
Report and Financial Statements for
the year ended 31 January 2022

Hamllton Ba
tlst Church
Contents
Page
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activities
io
Balance Sheet
li
Notes to the Financial Statement
13

Hamllton Ba tlst Church
Report of the Trustees for the year ending 31 January 2022.
The trustees present their annual report and financial statements of the charity for the year ended
31 January 2022. The financial statements have been prepared in accordance with the accounting
policies set out in note I to the accounts and comply with the Charities and Trustee Investment
Iscotlandl Att 2005, the Charities Accounts IScotland} Regulations 2006 las amended) and
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 IFRS 102 IAI published on 16 July 2014.
Objectives and Artivitles
The charitable objectives of the church are to worship God together in Spirit and in Truth, to make
disciples of the Lord Jesus Christ and to lead them into maturity through the power of the Holy Spirit.
for the Glory of God.
Grant Maklng Pollcy
The church makes grants from its Bift 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 Performance and Achievement
In relation to activities:
The 2021122 church year has continued to be particular challenging due to the restrictions in
activities brought about by the pandemic. The church has responded to the challenge by
implementing different ways to carry out its main activities. Sunday morning Services in the church
were re-introduced but were also recorded and presented live on You Tube. Wednesday night
prayer meetings were also reintroduced with devotions being live-streamed. using Zoom
technology.
The following church organisations have had the opportunity to meet regularly:
Sunday Crèche, Sunday School, 2 Ways Group, Youth Fellowship, Senior Citizens, Boys and Girls
Brigade, Messy Church and Youth Bible studies.
Other activities have also resumed: Sound-Routes Singers. The Wednesday afternoon AA group.
The church leadership Group meetings were also held in person. The church continued to lease, for
a nominal rent, the outreach centre known as "Exodus" in Hillhouse to "Supporting Our
Communiw, ISOCI to enable that group to provide accommodation for several volunteer
organi5ations which promote health and wellbeing for people of all ages in that area of Hamilton.
mittee continued the process to find a replacement Senior Pastor for the thurch.
who was appointed as part-time Pastoral Assistant in 2012 has continued to serve in
ho has served as Youth Pastor since 2017. was appointed
that role. The
Associate Pastor in June 2021.
We continue to be grateful to all the leaders and helpers for their regular commitment to the
ongoing work within our organisations. We also acknowledge those involved in the great amount of
31PaBe

Hamilton Ba
tlst Church
Report of the Trustees for the year endlng 31 January 2022.
unseen work which goes on behind the scenes: grounds and gardens, building maintenance.
cleaning of the premises, catering etc and to the large number of people who contact regularly the
sick, elderly and housebound. We have had a number of excellent comments about the quality of
our YouTube services. These are viewed on average of 450 views per week with an average of 130
views on our Wednesday night devotional. For all our ministries, our hope and prayer is that
through clear bible teaching, a lasting impact will be made on our all our lives leading to our vision,
a passion for Jesus which ultimately leads to a passion for people, mission and worship.
We continued to provide spiritual and fin3ncicil SLI
ort for missionary work. We now support six
mission workers home and abroad.
church member, currently working
with SIM in Ethiopia, and also 2 missiona rie5 through BMS. There are also other people in and
known to our church family who receive varying levels of financial support. Many other
organisations are supported financially through our missionary focus.
We thank God for the addition of a number of new families who have attended the church during
the past year after Covid restrictions were relaxed. 3 new members were added, 4 transferred to
other churches and 11 of our members have died and passed into the presence of their Saviour.
We give thanks to their witness, life and service among His people at HBC. The total membership
as of 31 January 2022 was 244.
Financlal Review
Results for the
ear
The financial statements for the year are set out on pages 10 and 11. The surplus amounted to
£57,98612021: 156,9501, a little over one third of the previous year. The surplus in the current year
was inflated by the value of the insurance claim and in the previous year. the surplus was inflated
by the proceeds of the sale of the manse. Ignoring these exceptional items the underlying surplus
figure was 24% below the previous year.
In relation to income:
Income, amounted to £233,819, which reflected a 26% reduction when compared with the
previous year. Ignoring the insurance income1£7,1721 in the current year and the proceeds of the
sale of the manse1£90,0001 in the previous year, income was virtually the same. More detail is
shown in the notes to the financial statements.
In relation to ex
enditure..
Expenditure, at £175,883, increased by Il% relative to the previous year as normal church activities
resumed. 18noring exceptional items the increase was reduced to 6%. Expenditure levels
continued to remain artificially low due to the lower employment costs as the Senior Pastor role
remained vacant throughout the year. More detail is shown in the notes to the financial
statements.
41Page

Hamilton Ba
tlst Church
Princi
al sources of fundin
The church receives its funding from church members, and adherents, by way of regular and special
offerings and Gift Aid donations.
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 unrestricted reserves, i.e. unrestricted funds not
committed or invested in fixed assets, at a level which equates to three months, offerings. The
current reserves are significantly above this figure as substantial expenditure will be necessary in
the near future to fund a major building repair. Current reserves are also inflated by the sale of the
manse, in 2021, which is a temporary situation until a new Pastor is appointed. The regular
congregational givin& which has been consistent over the years, enables monies to be used for the
support of ministries with which the church is involved locally, nationally and overseas.
Strurture, Governance and Management
Hamilton Baptist Church is established by Constitution. The church is a registered Scottish Charity
with OSCR - (Number SC0154611. The church is congregational in policy and is affiliated to the
Baptist Union of Scotland.
Trustees
For the purpose of charity law, the church's Trustees are the Office Bearers, Deacons and Elder5
who undertake its day to day running. The Trustees understood. and fulfilled, their statutory
responsibilities during the accounting period.
ointment of Trustees
Trustees are nominated, and approved, by the membership of the congregation to serve the
fellowship. There is no fixed term for Trusteeship but, with the exception of Pastoral staff, they
require to be reappointed every five years. Prior to their appointment, new Trustees 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, its aims and objectives as well as its day-to-day
operations. As part of their ir¢duction programme, new Trustees are required to understand their
statutory responsibilities.
51Page

Hamilton Ba
tlst Church
Reference and Adminlstration Information
Office Beorer5.'
Elders..
Deacons..
Propety Trustees."
Principle Office..
Hamilton Baptist Church
23 Kemp Street
Hamilton
ML3 6QL
Telephone..
01698 284004
Website..
www.hamiltonba
tist.or
Charity Number..
SC015461

Hamllton Ba
tlst Church
Report of the Trustees for the year ended 31 January 2022.
Independent Examiner..
Digits Accountancy Co Ltd
112A Cumbernauld Road
Muirhead
Glasgow
G69 9AA
Bonkers..
Bank of Scotland
New Cross
9 Brandon Street
Hamilton
ML3 6BZ
Solicitor5.'
Holloway Martiii LLP
4th Floor
150 West Geor8e Street
Glasgow
G2 2HG
Trustees, Responsibllltles in relatlon to the Financial Statements
The charity trustees are responsible for preparing a trustees, annual report and financial
5tatement5 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;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to anv
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 Iscotlandl Act 2005, the
Charity Accounts (Scotlandl Regulation5 2006 las amended). and the provisions of the Trust deed.
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.

Hamilton Ba
tist Church
Report of the Trustees for the year ended 31 January 2022.
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 in legislation in other
jurisdictions.
joint Secretary
81Page

Hamllton Ba
t15t Church
Report of the Independent Examiner for the year ended 31 January 2022
I report on the financial statements of Harnilton Baptist Church for the year ended 31 January 2022
which comprises the Statement of Financial Activities, the Balance Sheet and the related Note5.
These financial statements have been prepared in accordance with the accounting policies set out
therein.
Respective Responslbilities of Trustees and Examlner
The charity's Trustees are responsible for the preparation of the financial rtatements In accordance
with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Chartties
Account51Scotland) Regulations 2006 las amended). The charity's Trustees consider that the audit
requirement of RegLtlation 10{l} lal to Icl of the Accounts Regulations does not apply. It is our
responsibility to examine the financial statements as required under section 4411) Ic) of the Act and
to state whether particular matters have come to our attention.
Bas15 of Independent Examinerfs Statements
My examinatlon was carried out in accordance with Regulation 11 of the Charities Accounts
Iscotlandl Regulations 2006 las amended). An examination Includes a review of the accounting
records kept by the charity and a comparison of the financlal statements presented with those
records. It a150 includes consideration of any unusual items or disclosures in the financial
statements and seeks explanations from the Trustee5 concerning any such matters. The procedures
undertaken do not provide all the evldence that would be required in an audit, and consequently I
do not express an audit opinion on the view given by the financial statement5.
Independent Examinerfs Statement
In the course of my examinaiion, no matter has come to my attention
which gives me reasonable tause to believe that in any material respect the requirement5.-
to keep accounting records in accordance with Section 4411) la) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations las amended), and
to prepare financial statements which accord with the accountin8 records and comply wlth
Regulation 8 of the 2006 Accounts Regulations las amended)
have not been met, or
to which in my opinion, attention should be drawn in order to enable a proper
ancial statements to be reached.
Digits Accountancy Co Ltd
112A Cumbernauld Road
Muirhead
Glas8ow
G69 9AA
Date..
91Page

Hamilton Ba
tist Church
Income & Expenditure
2022
Totsl
2021
Total
Notes
Income
Offerings
Gift Aid Tax Reclaim
Donations & Gifts
Insurance Claim
Asset Disposal
Legacv
Investment Income
Total Income
176,289
33,383
16,775
7,172
200
174,482
38,481
12,281
3a
3b
90,600
71
3c
233,819
315,915
Charitable Expenditure
Employment Costs
Missionary Support
Building Costs
Scottish Baptist Fund
Heat, Light & Power
Other Evangelism/ Pulpit Supply/SLtbscriptions
Insurance
Computers, Phone, Livestream, Music & Zoom
Flat Refurbishment
Independent Salary Fees
Rent & Rates
Donations & Gifts
Church Cleaning for Re-opening
Roland Piano
Stationary and Printing
Church Wine
Church Weekends Exp
Miscellaneous Costs
Catering & Flower5
Senior Citizens
First Aid
4a
4b
59,650
22,972
19,471
17,327
10,758
10,568
8,505
5,287
4,648
3,803
2,610
2,592
2,171
1,694
1,319
797
517
494
307
2(X)
142
175,833
76,832
14,188
5,992
17,327
10,486
8,818
6,192
5,856
4d
3,106
2,071
3,420
1,029
4f
1,566
16
1,846
220
158.965
SurplusllDeficltl
57.986
156,950
Support Costs have not been separately identified as the trustees consider that there is only one charitable
activity
101 Page

Hamilton Ba
tist Church
Balance Sheet as at 31 January 2021
2022
20ZI
Total
Totsl
Flxed Assets
Tangible assets
Totsl Fixed Assets
711,497
711,497
711,497
711.497
Current Assets
Debtors
Cash at Bank and in hand
ToLIl Current Assets
458,204
458,204
41x1,217
400.217
Liabilities
Creditors falling due within one year
Net Current Assets/(Liabilities}
458.204
400,217
Net A55ets
1,169,701
1,111,714
Associate Pastor
29/6/z
Joiiit Secretary
IIIPa8e

Hamilton Ba
tist Church
Statement of Balances
Statement of Balances as at 31 January 2022
2021
Total
2021
Total
Held at Bank
Opening Balances
Surplus/ Ideficitl for year
4(KJ,218
57,986
243,268
156,950
aosing balances
458.204
400,218
Represented by:
Balance as per bank statement
Less unpresented cheque5
Late gift aid payments
458,204
400,218
458,204
400,218
Asx)LlÈlLE Pasior
£2
121Page

Hamllton Ba
tist Church
Notesto the Financial Statements for the year ended 31 January 2022.
l. Accounting Policies
Bosis o
Pre
oration ond Assessment o
Goin
Concern
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 RepLtblic of Ireland IFRS
1021 issued on 16 July 2014 the Charities and Trustee Investment (Scotlandl Act 2005 and the
Charities Accounts {Scotlandl Regulations 2006 las amendedl.
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notes to these
financial statements.
The charity constitutes a public benefit entity as defined by FRS 102.
Income Reco
nition
All voluntary income, including legacies and bank interest. is accounted for when received.
enditure Reco
nition
Expenditure is recognised when a liability is incurred. Expenditure includes any VAT, and is reported
as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its attivities
and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them.
Choritoble Activities
The expenditure on charitable actlvities includes grants made, governance costs and support costs
as shown in the notes.
Tan
ible Fixed Assets and De
recotion
The church land is stated at the Trustees. estimate of market value. The church has been fully
depreciated. No depreciation has been provided on the Exodus building nor the Manse since the
Trustees consider that the market values well exceed the carrying values.
Pensions
The regular cost of providing retlrement pensions and related benefits is charged to the Statement
of Financial Activities over the service lives of the church'5 employees on the basis of a constant
percentage of earnings. During the year the congregation paid contributions to the Baptist Minister
Pension Fund.
2. Related Party Transactions and Trustees, Expenses and Remuneration
The Trustees received no remuneration during the year12021= £Nill in their capacity as
Trustees.
131 Page

Hamilton Ba
tist Church
Notes to the Financial Statements for the year ended 31 January 2022.
3. Income
Income, amounted to £233,819, which reflected a 26% reduction when compared with the previous
year but there were exceptional items in both years. Ignoring the income from the insurance claim in
the current year1£7,1721 and the proceeds from the sale of the manse in the previous year, income was
virtually unchanged. The church's equity stake generated an exceptional, influx of funds amounting to
£90,000. The growth in reserves is likely to be temporary as these funds will be required when a new
Senior Pastor is appointed. Underlying Income remains 9% below the pre-covid level of £250,000
enjoyed in the 2019120 church year.
The value of gift aid reclaimed reduced by 13% which reflected a smaller value of qualifying
donation5.
b. The revenue from the Insurance clalm can be regarded as exceptional and non-recurring. This
revenue covers the cost of replacing the furnishings and contents of the flat following the burst
pipe. The difference between the amount claimed and spent is accounted for by the claim for
electricity costs associated with the heaters required to 'dry out" the affected areas of the
church building.
Investment income remained at zero.
4. Expenditure
Expenditure, partially recovered to pre-pandemic levels and amounted to £175,833, an increase of Il%.
as normal church activities progressively resumed. Expenditure levels continued to benefit from the
lower employment costs as the Senior Pastor role remained vacant throughout the year and the effect
of reduced activity levels due to the pandemic.
Employment costs, at £59,650 were 22% lower than in the previous year, mainly attributable to
the full year effect of the Senior Pastor vacancy.
b. Missionary support has increased by 62%. A specific personal donation1£5,500I to Theresa
Ebrahim-Adem by a member was a main contributor to the increase. Additional gifts were also
provided to her from church funds. There was also a special offering taken for Katia Severinchik.
The substantial increase in building tosts1225%1 reflected the increase in maintenance activity,
as advantage was taken of the reduced activity levels in the church building.
d. The significant increase in insurance premium137%1 was mainly attributable to the claim for
water damage following the burst pipe. There was substantial damage to the vestry, the hall, the
ladies toilets in addition to the flat. The total claim amounted to around £60,000. The insurance
company selected the contractors and paid them directlv.
The refurbishment of the church flat was necessary followirsg the water damage. The £4,648
wa5 spent on furnishings and contents damaged by the burst pipe and funded by the insurance
claim.
The new Roland Piano for use in the back hall was funded by specific anonymous donations
from 3 church members.
141 Page

Hamllton Ba
tist Church
TOTAL
Fund5
Tolzl
Funds
Fur¥J5
22
Offerin85
175.
1Th289
174.482
GIftAldTax Redalm
Donation5 & Gift5
Insuran￿ Clalm
A55et Di5P05al
Total iMime
33.383
16.775
7.172
33.3B3
16,775
7.Ir2
38M81
253￿19
315.915
Employment Costs
Missionary Support
Building Costs
ottlsh Bèptist Fund
HeaL Light & PoweT
Other Evange115m/ PulpitSupplYlSub5u6ptlons
Insurance
59.650
21972
19An
17.327
59.65)
2L9T2
19,4n
17,327
76.832
14.18B
5.992
17.327
10.486
8.818
5.191
lo￿68
&505
5.287
10,568
Computer5. Phone. Uve5tream. Musfic &Zoom
Flat Refurbishment
Independent5alary Fees
Rent & Rates
th)natlon5 &G4ft5
Church Cleaning for R&opening
Roland Piano
5tab"onary and Printlng
Churth Wlne
Church Weekends Exp
Mlsce15aneous Costs
Caterjng & Flowers
Senior Citizen5
5.287
3.W3
3,￿3
2,610
2.592
2,In
3.106
ion
3.420
1592
L319
7Y7
1,319
757
517
517
494
16
Flr5t Ald
Building Prolert
175J133
175.833
158.964
57.9a6
156.951
151 Page

Hamilton Ba
tlst Church
A5at
Transfer5
Asat
31AU2
Trust
8uilding Redevelopme
HBC Missionary
Leg
Salary
Exodus
Church Organlsatlon5
Totsl Restrkted
7.335
8.431
7.335
8.431
General
Fellowshlp
HBC Missionary
Housing
mU￿C Team
BulldlngTeam
Legaoi
Designated Assets
Total Unrestilrted
327,816
13.598
174.076
1.757
42,271
428.740
11.841
9,193
9.193
42.277
niA97
I.1(￿.381
ni.497
1,161,271
23In3
175,833
42,277
Total Funds
LIILll6
213W9
175A33
4U77
L169.702
161Page

on
1st
Bap
A note from the Treasurer,
lo provide th8 membership with information relating to some of
the financial aspects ol Hamilton Baptist Church and the make-up of the finance team.
s Treasurer is res
eaLons' meeting.
onsible for Ihe oversight of all financial matters and regularly reports back to the
not involved with Ihe day to day transactional details
hurch account bLrt
acts as a go-to for any out of the ordinary, issues relaling to the church finance.
s a deacon, is the
link between the church leadership and the finance leam to keep the leadership regularly informed as to the
financial health of the church including any issues needed lo b8 considered by the leadership in relation to
the church finances.
responsible lor the day to day transactional details of the church account.
are responsible for payroll for church employees and reimbursing individuals for costs IncLJrred by
urch members rel
handled by
work carried out nn behalf of the church. All transactions recorded and
and
are then sent lo
as part ol monlh-end reconciliation.
s resFionsible for monlh-end reconciliation of the HBC accounts. This means
will ensure that
all transaGlions, both income and expendilure, are accounted and appropriately assigned lo any specific
organization or mission area associated with Hamillon Ba￿lst Church.
handles all aspects of the Gitt Aid administration for the church and ils members
Is the
main contact for individuals who are interested in signing up for Gift Aid or for those who w(iuld like more
information on how Gift Aid can be an added benefit to the financial well-being ol Hamilton Baptist Church.

Reimbursement of Char
es:
In order for an individual lo be reimbursed for costs incurred on behalf of the church. an individual will need
to do Ihe following:
1. Send a picturelscanned copy of a receipt or invoice with a description of what the cosls are in
relation lo and email this information to.
ments@hamiltonba tist.or
.uk.
ill pick this inlormation Ltp and and will reimburse the individual with an electronic
payment to their account.
Note: If you haven't previously provlded your bank account details, (Account Name, Account
Number, Sort Code), then you wlll want to provide this informatlon in the emall as well.
Amazon Smile:
Amazonsmile is a simple way for individuals to support their favourite charitable organization every time
they choose to shop on Amazon, at no cost to them. When individual shop via Amazonsmile, the Amazon
Smile foundation will donate 0.5 % of Ihe cost of all eligible products to the individual's chosen charity.
Hamilton Baptist Church is now an available organsation listed on the Amazonsmile UK website. All
members need to do is click the following link:
mile.amazon.
ch/SC01
Please note, your purchase information will NOT be visible or shared with any individual or HBC.