Kirkwall Baptist Church Scottish Charity Number SC016353 Trustees Annual Report and Financial Statements Year Ended 31 August 2024 ## **Kirkwall Baptist Church — SC016353** ## **Trustees’ Annual Report and Accounts for the year ended 31 August 2024** **Scottish Charity Number SC016353** ## **Current Trustees** ## **Address** Kirkwall Baptist Church, Victoria Street, Kirkwall, Orkney KW15 1DQ ## **Bankers** Royal Bank of Scotland, 1 Victoria Street, Kirkwall KW15 1DP ## **Recruitment and appointment of Trustees** All Trustees are appointed or reappointed by the members of Kirkwall Baptist Church. Trustees who served during the year were: ## **Governing document** Kirkwall Baptist Church is a charitable unincorporated association and the purposes and administration arrangements are set out in our constitution. ## **Charitable purposes** Our purposes, as recorded in our constitution, are the advancement of the Christian faith primarily in Orkney and also throughout Scotland and the rest of the world by all means consistent with the teachings of the Christian Bible including worship, ministry, mission, prayer, witness, education, community service and the support of agencies and individuals and other charitable organisations involved in Christian missionary work and the relief of poverty or other social needs. ## **Kirkwall Baptist Church — SC016353** ## **Activities and achievements** Over this past year, we have continued our weekly worship activities, including Sunday worship services (morning and evening), weekly small groups, and monthly prayer meetings. These activities have all been in-person, with the exception of some small groups which meet online as they find this an easier format for group participation, with the further benefit that it enables people from other islands in Orkney to take part. We also continue to livestream our Sunday morning worship services, to allow folk to worship at home where this is necessary due to illness or infirmity, and we continue to record our services by video or audio, to allow people to watch/listen later. Our leader of Evangelism and Youth continues to work for us — his current fixed-term contract runs until 15th March 2028. ## **Other activities included:** -Creche and Sunday School groups -Youth Group -Music Groups -Hospital visiting -Home visits to elderly persons, and others who are ill or finding life difficult -Prayer days -An introductory course to the Christian faith -Christmas services for the community (a wide range of services) -Spring and autumn camps for teenagers -Trip to national summer camp with teenagers -A welcome event for new attendees -Children's club -Courses on various bible topics -Visits from various overseas missionary organisations -Involvement in the local bible festival ## **Approximately 12% of our income was used to support various organisations including:** - ASHA, Bangladesh - BMS World Mission - Baptist Union of Scotland - Christian Growth Centre Orkney - Creativenergie - GOGO Olive - Kirkwall Council of Churches – Starter Packs - Mercy Ships - Mission Africa - Mission Aviation Fellowship - OMF International - Operation Mobilisation - Orkney Bible Festival - Orkney Foodbank - Orkney Street Pastors - Vital Talk Orkney - Wycliffe Bible Translators ## **Kirkwall Baptist Church — SC016353** ## **Trustee remuneration and connected party expenses** Two Trustees received remuneration during the year: our and the Leader of Evangelism and Youth, A total of £2,005.40 (2023: £1,177.41) was reimbursed to four (three) Trustees or connected persons for expenses incurred on behalf of Kirkwall Baptist Church. In addition, one of our Trustees, is a Trustee of Orkney Street Pastors. £300 (2023: £750) was donated to Orkney Street Pastors. A connected person is a Trustee of Vital Talk Orkney. £480 (2023: £480) was donated to Vital Talk Orkney. ## **Financial Review** The church receives its funding from church members and adherents by way of offerings, Gift Aid and donations. The financial statements for the year show receipts of £128,329.95 (2023: £119,876.55) and payments of £113,649.78 (2023: £121,302.64) with unrestricted funds of £119,272.99 (2023: £104,894.86) and restricted funds of £2,269.85 (2023: £1,967.81) remaining at the end of the year. ## **Reserves Policy** It is the Trustees’ policy to hold minimum reserves of approximately six months expenditure. At the year end the Church held unrestricted funds of £119,272.99 which satisfies this policy. ## **Statement of Trustees’ Responsibilities** The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Trustees are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Date ## **Kirkwall Baptist Church — SC016353** |**Receipts and payments for the year ended 31 August 2024**
**Receipts**
**Note**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
Offerings
102,547.64
5,463.46 108,011.10
97,141.31
Tax repaid from Gift Aid
15,664.71
457.11
16,121.82
18,521.45
Grants received
3
0.00
2,262.19
Donations for use of premises
525.00
525.00
580.00
Fundraising receipts
1,094.95
1,094.95
0.00
Refunds
4
911.57
98.85
1,010.42
600.00
Bank Interest
1,187.66
1,187.66
728.13
Miscellaneous
379.00
379.00
43.47
**Total Receipts**
**121,215.58**
**7,114.37 128,329.95**
**119,876.55**
**Payments**
**Note**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
**Pastor:**
Pay including pension and NI costs
36,558.44
36,558.44
33,857.50
Non pay including travel and course fees
787.40
787.40
450.90
**Leader of Evangelism and Youth:**
Pay including pension and NI costs
30,687.74
30,687.74
26,364.20
Non pay including travel and course fees
1,556.62
1,556.62
1,337.64
DB deficiency contribution
12.00
12.00
12.00
**Running Costs:**
Advertising
252.48
252.48
190.00
Building Work
300.00
300.00
13,573.12
Children & Young People
1,669.17
1,669.17
670.88
Council Tax
3,192.20
3,192.20
2,931.59
Course and study materials
74.55
74.55
437.86
Electricity
4,966.98
4,966.98
5,971.31
Fabric Repair & Maintenance
3,425.84
3,425.84
607.14
Insurance
2,501.86
2,501.86
2,464.18
Multimedia and software
1,805.18
1,805.18
1,731.92
Printing, Stationery and Photocopying
248.42
248.42
323.92
Safeguarding
145.00
145.00
145.00
Telephone & Broadband
396.50
396.50
351.20
Incidentals
317.99
317.99
324.07
Youth Camp
6,812.33
6,812.33
5,177.27
Bank Charges
415.38
415.38
411.60
Payroll and accounting administration
1,068.48
1,068.48
1,019.28
Legal Expenses
503.60
503.60
Support and Donations
5
15,951.62
15,951.62
22,950.06
**Total Payments**
**106,837.45**
**6,812.33 113,649.78**
**121,302.64**|**Receipts and payments for the year ended 31 August 2024**
**Receipts**
**Note**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
Offerings
102,547.64
5,463.46 108,011.10
97,141.31
Tax repaid from Gift Aid
15,664.71
457.11
16,121.82
18,521.45
Grants received
3
0.00
2,262.19
Donations for use of premises
525.00
525.00
580.00
Fundraising receipts
1,094.95
1,094.95
0.00
Refunds
4
911.57
98.85
1,010.42
600.00
Bank Interest
1,187.66
1,187.66
728.13
Miscellaneous
379.00
379.00
43.47
**Total Receipts**
**121,215.58**
**7,114.37 128,329.95**
**119,876.55**
**Payments**
**Note**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
**Pastor:**
Pay including pension and NI costs
36,558.44
36,558.44
33,857.50
Non pay including travel and course fees
787.40
787.40
450.90
**Leader of Evangelism and Youth:**
Pay including pension and NI costs
30,687.74
30,687.74
26,364.20
Non pay including travel and course fees
1,556.62
1,556.62
1,337.64
DB deficiency contribution
12.00
12.00
12.00
**Running Costs:**
Advertising
252.48
252.48
190.00
Building Work
300.00
300.00
13,573.12
Children & Young People
1,669.17
1,669.17
670.88
Council Tax
3,192.20
3,192.20
2,931.59
Course and study materials
74.55
74.55
437.86
Electricity
4,966.98
4,966.98
5,971.31
Fabric Repair & Maintenance
3,425.84
3,425.84
607.14
Insurance
2,501.86
2,501.86
2,464.18
Multimedia and software
1,805.18
1,805.18
1,731.92
Printing, Stationery and Photocopying
248.42
248.42
323.92
Safeguarding
145.00
145.00
145.00
Telephone & Broadband
396.50
396.50
351.20
Incidentals
317.99
317.99
324.07
Youth Camp
6,812.33
6,812.33
5,177.27
Bank Charges
415.38
415.38
411.60
Payroll and accounting administration
1,068.48
1,068.48
1,019.28
Legal Expenses
503.60
503.60
Support and Donations
5
15,951.62
15,951.62
22,950.06
**Total Payments**
**106,837.45**
**6,812.33 113,649.78**
**121,302.64**|**Receipts and payments for the year ended 31 August 2024**
**Receipts**
**Note**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
Offerings
102,547.64
5,463.46 108,011.10
97,141.31
Tax repaid from Gift Aid
15,664.71
457.11
16,121.82
18,521.45
Grants received
3
0.00
2,262.19
Donations for use of premises
525.00
525.00
580.00
Fundraising receipts
1,094.95
1,094.95
0.00
Refunds
4
911.57
98.85
1,010.42
600.00
Bank Interest
1,187.66
1,187.66
728.13
Miscellaneous
379.00
379.00
43.47
**Total Receipts**
**121,215.58**
**7,114.37 128,329.95**
**119,876.55**
**Payments**
**Note**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
**Pastor:**
Pay including pension and NI costs
36,558.44
36,558.44
33,857.50
Non pay including travel and course fees
787.40
787.40
450.90
**Leader of Evangelism and Youth:**
Pay including pension and NI costs
30,687.74
30,687.74
26,364.20
Non pay including travel and course fees
1,556.62
1,556.62
1,337.64
DB deficiency contribution
12.00
12.00
12.00
**Running Costs:**
Advertising
252.48
252.48
190.00
Building Work
300.00
300.00
13,573.12
Children & Young People
1,669.17
1,669.17
670.88
Council Tax
3,192.20
3,192.20
2,931.59
Course and study materials
74.55
74.55
437.86
Electricity
4,966.98
4,966.98
5,971.31
Fabric Repair & Maintenance
3,425.84
3,425.84
607.14
Insurance
2,501.86
2,501.86
2,464.18
Multimedia and software
1,805.18
1,805.18
1,731.92
Printing, Stationery and Photocopying
248.42
248.42
323.92
Safeguarding
145.00
145.00
145.00
Telephone & Broadband
396.50
396.50
351.20
Incidentals
317.99
317.99
324.07
Youth Camp
6,812.33
6,812.33
5,177.27
Bank Charges
415.38
415.38
411.60
Payroll and accounting administration
1,068.48
1,068.48
1,019.28
Legal Expenses
503.60
503.60
Support and Donations
5
15,951.62
15,951.62
22,950.06
**Total Payments**
**106,837.45**
**6,812.33 113,649.78**
**121,302.64**| |---|---|---| ||**121,215.58**
**7,114.37 128,329.95**|**119,876.55**| ||**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
36,558.44
36,558.44
33,857.50
787.40
787.40
450.90
30,687.74
30,687.74
26,364.20
1,556.62
1,556.62
1,337.64
12.00
12.00
12.00
252.48
252.48
190.00
300.00
300.00
13,573.12
1,669.17
1,669.17
670.88
3,192.20
3,192.20
2,931.59
74.55
74.55
437.86
4,966.98
4,966.98
5,971.31
3,425.84
3,425.84
607.14
2,501.86
2,501.86
2,464.18
1,805.18
1,805.18
1,731.92
248.42
248.42
323.92
145.00
145.00
145.00
396.50
396.50
351.20
317.99
317.99
324.07
6,812.33
6,812.33
5,177.27
415.38
415.38
411.60
1,068.48
1,068.48
1,019.28
503.60
503.60
15,951.62
15,951.62
22,950.06|| ||**106,837.45**
**6,812.33 113,649.78**|**121,302.64**| |**Note**
Surplus/(Deficit) for the year
Transfer between funds
2
**Surplus/(Deficit) for the year**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
14,378.13
302.04
14,680.17
(1,426.09)
0.00
0.00
0.00
0.00|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
14,378.13
302.04
14,680.17
(1,426.09)
0.00
0.00
0.00
0.00| |---|---|---| ||**14,378.13**
**302.04**
**14,680.17**|**(1,426.09)**| |**Statement of balances**
**Balances by fund**
Cash at bank and in hand - 1 September 2023
Surplus/(Deficit) for the year
Cash at bank and in hand - 31 August 2024
**Bank and cash balances**
Bank account
Cash in hand|**Unrestricted**
**Restricted**
**Funds**
**Funds**
104,894.86
1,967.81
14,378.13
302.04|**Total**
**Total**
**2023/24**
**2022/2023**
106,862.67
108,288.76
14,680.17
(1,426.09)| |---|---|---| ||**119,272.99**
**2,269.85 **|**121,542.84**
**106,862.67**| |||121,542.84
106,862.67
0.00
0.00| |||**121,542.84**
**106,862.67**| The notes following form an integral part of the accounts. Approved by the Trustees and signed on their behalf Date ## **Notes** ## **1 Basis of Accounting** These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). ## **2 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 general and designated unrestricted funds for the day to day running of its service. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purpose. A reconciliation of these funds is shown below: |**Funds Reconciliation**
**Unrestricted funds:**
General Fund
Evangelism & Youth Work
Thank offering: Missions
Thank offering: Building Fund
Building Fund
Youth Work Fund
**Total Unrestricted**
**Restricted funds:**
Youth Camp Fund
Youth Work Fund
**Total restricted**
**Totals**
**3 Grants Received**
Grants for Building Work|**As at**
**1/9/2023**
**Receipts**
**Payments**
**Transfers in /**
**(-) out**
**At as**
**31/8/2024**
112,634.54
96,357.51
63,869.88
(31,739.03)
113,383.14
0.00
520.32
32,259.35
31,739.03
0.00
301.34
9,006.88
9,308.22
0.00
0.00
10,408.12
(10,408.12)
0.00
(8,431.78)
3,243.75
300.00
10,408.12
4,920.09
390.76
1,679.00
1,100.00
969.76|**As at**
**1/9/2023**
**Receipts**
**Payments**
**Transfers in /**
**(-) out**
**At as**
**31/8/2024**
112,634.54
96,357.51
63,869.88
(31,739.03)
113,383.14
0.00
520.32
32,259.35
31,739.03
0.00
301.34
9,006.88
9,308.22
0.00
0.00
10,408.12
(10,408.12)
0.00
(8,431.78)
3,243.75
300.00
10,408.12
4,920.09
390.76
1,679.00
1,100.00
969.76|**As at**
**1/9/2023**
**Receipts**
**Payments**
**Transfers in /**
**(-) out**
**At as**
**31/8/2024**
112,634.54
96,357.51
63,869.88
(31,739.03)
113,383.14
0.00
520.32
32,259.35
31,739.03
0.00
301.34
9,006.88
9,308.22
0.00
0.00
10,408.12
(10,408.12)
0.00
(8,431.78)
3,243.75
300.00
10,408.12
4,920.09
390.76
1,679.00
1,100.00
969.76|**As at**
**1/9/2023**
**Receipts**
**Payments**
**Transfers in /**
**(-) out**
**At as**
**31/8/2024**
112,634.54
96,357.51
63,869.88
(31,739.03)
113,383.14
0.00
520.32
32,259.35
31,739.03
0.00
301.34
9,006.88
9,308.22
0.00
0.00
10,408.12
(10,408.12)
0.00
(8,431.78)
3,243.75
300.00
10,408.12
4,920.09
390.76
1,679.00
1,100.00
969.76| |---|---|---|---|---| ||104,894.86
121,215.58
106,837.45
0.00|||119,272.99| ||1,440.28
7,114.37
6,812.33
1,742.32
527.53
527.53|||| ||1,967.81
7,114.37
6,812.33
0.00|||2,269.85| |||||| ||**106,862.67**
**128,329.95**
**113,649.78**
**0.00**|||**121,542.84**| |||**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
**0.00**
**2,262.19**
**0.00**
**0.00**
**0.00**
**2,262.19**||| |||**0.00**
**0.00**
**0.00**|**2,262.19**|| |**4 Refunds**
Refund of electricity charges
Refund for cancelled
conference
Refund of conference travel
Partial refund of ferry/coach
hire
**5 Support and Donations payments**
ASHA
BMS World Mission
Baptist Union of Scotland
Christian Growth Centre Orkney
Creativenergie
GOGO Olive
Kirkwall Council of Churches for
Starter Packs
Mercy Ships
Mission Africa
Mission Aviation Fellowship
OMF (Goodman)
Operation Mobilisation
Orkney Bible Festival
Orkney Foodbank
Orkney Street Pastors
Salvation Army
Vital Talk Orkney
Wycliffe Bible Translators|**Unrestricted**
**Restricted**
**Total Total**
**Funds Funds**
**2023/24**
**2022/2023**
0.00
400.00
760.00
760.00
0.00
151.57
0.00
151.57
0.00
98.85
98.85
200.00|**Unrestricted**
**Restricted**
**Total Total**
**Funds Funds**
**2023/24**
**2022/2023**
0.00
400.00
760.00
760.00
0.00
151.57
0.00
151.57
0.00
98.85
98.85
200.00| |---|---|---| ||**911.57**
**98.85**
**1,010.42**|**600.00**| ||**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2023/24**
**2022/2023**
3,000.00
3,000.00
3,000.00
1,200.00
1,200.00
3,335.06
4,032.00
4,032.00
4,132.00
50.00
50.00
200.00
1,000.00
1,000.00
2,000.00
1,000.00
1,000.00
2,000.00
308.22
308.22
0.00
250.00
250.00
0.00
500.00
500.00
1,000.00
1,000.00
1,000.00
1,691.00
1,000.00
1,000.00
1,691.00
51.40
51.40
0.00
300.00
300.00
300.00
480.00
480.00
480.00
300.00
300.00
750.00
0.00
0.00
200.00
480.00
480.00
480.00
1,000.00
1,000.00
1,691.00|| **15,951.62 0.00 15,951.62 22,950.06** ## **Kirkwall Baptist Church — SC016353** ## **Independent examiner’s report** ## **Independent Examiner’s Report to the Trustees of Kirkwall Baptist Church** I report on the accounts of the charity for the year ended 31 August 2024. ## **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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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. ## **Basis of independent examiner’s statement** My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner’s statement** In the course of my examination, no matter has come to my attention: 1. 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 - to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date Kirkwall Baptist Church SC016353 Independent examiner's report Independent Examiner's Report to the Trustees of KirkwAII Baptlst Chureh I reN)rt on the accounts of the charity for the year ended 31 August 2024. Respectlve responsibllltlu of trustees 2nd examiner The charity's trnstees arc responsible for the preparation of thc accounts in accordance with the tern]s of the Charities and Trustee Investment (Scotland) Act 2005 and thc Charitics Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation l 011)(a} to (c) of th¢ Accounts Regulation$ doe$ noi apply. It is my responsibility io examine the accounts as requi￿￿ under S¢otion 44(1)(c) of the Act and to state whether p8rticul8r mAtters have come to my attention. B281$ of Independent examlner's Statement My examination is ¢Arried out in a¢¢ordance with Regulation I l of thc Charities Accounts (Scotland) Re8ulations 2006 (as amended). An examination includ¢s a review of the a¢¢ounting tecords kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounls, and seekin8 explanaiions from you as tNstees conc¢rnln8 any such matters. The pr￿edureS undertaken do not provide all evidencc that would be required in an audit, And consequently I do not expr¢8$ an audit oplnion on the view given by the accounts. Independent examfiner's st2temeDt In the course of my examinatlon, no matter ha$ come to my attention: whlch 8ives me reusonable caus¢ to believe that in any material respect the requirements: to keep arxounting records in ac¢ordance with Section 44(IXa) of the 2005 A¢t and Regulation 4 of the 2006 Accounts Regulations: and to prepare attounts thich accord with the accountin8 records and Comply with Regulation 8 of the 2006 Accounts Regulation8 have not been met; or to which, in mv o ininn, attention shoiTld be drawn in order to enable a proper