kbc Kirkwall Baptist Church Scottish Charity Number SC016353 Trustees Annual Report'and Financial Statents Year Ended 31 August 2025
Kirkwall Baptist Church- SC016353 Trustees, Annual Report and Accounts for the year ended 31 August 2025 S¢otti&h Charity Number SC016353 Current Trustees Mr Frn5eT Scott (tKader of Evangelism and Youth) Mr David Scott (Seetary) Mr Mark Berry (Trwurer). Mr Alan Scott Mr Donald Ni¢olson Mr Rognvald Rendall Mr Daniel Sandison Addres8 Kirkwall Baptist Church, Victoria StsL Kirkwall, Orkney KWI 5 1 Bankers Royal Bank of Scotlanl I Victoria str Kirkwall KWI 5 IDP Recruitment and appointnwnt of Trnytees All Trlls are appointed or reappointed by the members of Kil*wl Baptist Church. Trnstees who served during the year were: Rev Tim Proudlove (Pastor) (Until 12" Febn]ary 2025) Ivfr Frdser Scott (IEader of Evangelism and Youth) Mr David Scott (Secretary) Mr Angu5 Drftackay (Treasurer) (Until 26" November 2024) Mr Alan Scott Mr Donald Nicolson Mr Rognvald Rend&ll Mr Malcolm Gordon (Until 2@ November 2024) Mr Mark Berry (existtng appointed TTe8sureT on 26. November 2024) Mr Daniel Sandison {from 26 Novembw 2024) Governing document Kirkwall Baptist Church is a charitable unincory)orated association and the purposes and administration arrangements are set out in our constitutio Charitable purposes Our purposes. as Torded in our constitution, are the advancement of the Christian faith primarily in Orkney and also throughout ScL)tland and the rest of the world by all means consistent with the teachings 0£ the Christian Bible induding worship, ministy. mission. prayer. witness. educatio community service and the support of agencies and individuals &nd other charitable organisations involved in Christian missionary work and the relief of povty or other sLa1 rteeds.
Kirkwall Baptist Chureh- SC016353 Activities and afhlevements Over this past year. we have Continu ow weekly worship artivitie4 including Sunday morning worship services. Sunday evening cafe ¢hurch, weekly small groups, and monthly prayer meetings. These activities have all been in person, with the exception of some small groups whi¢h meet online as they find this an easier forniat for group participation. with th¢ furth benefit that it enables people from other islands in Orkney to take part. We also continue to Itvestream ow Sunday morning worship service4 to allow folk to worship at home where this is neGessary due to illness or infmnity, and we ¢ODtinue to record our services by vits) or auth'o. to allow people to wdtchllisten later. Our leader of Evangelism and Youth continues to WOTk for us- his Current fixed terni contract rurys until 15th March 2028. The churth preachin8 trn has provided bible preaching and thIng dwing the time of vacaney. The church website was replaced with a new site that adds sernon auth'o files stored directly within the site. a church Lx)ntscts logi address book and emailing facility. church calendar and rota reminders. During the year Kirkwall Baptist Church provided PTemisas and facilitie5 for the local Salvation Arniy, whose buil(Img was undergoing major renovations and extensions. Other aclivities included: Creche and Sunday School sroups. Youth Group. Care Home and Shehued Hou5illg monthly services. Gamas nights. Men's Breakfasts. Music GTOUPS. Hospitsl visiting. Horne visits to elderly pusons, and others who are ill or finding Erfe difficult Prayer days and prayer weeks. A weekly introductory course on the Bible. Christmas servi8 for the community (a wide range of services). Spring and autumn camps for teenagers. Trip to national summer camp with teenagers. Alpha courses. Visits from vaTiOUS overseas missionary organisations. Involvement in the local bible festival. Blythswood shoe box apFeal. tnvolvem¢nt in local good G&uses. includin8 Street Pastors, Vitsl Talk and Orkney FLwJdbank.
Kirkwall Baptist Church- SC016353 Approximately 16Yo ofour income was used to support various organisatlOD8 including:. . As Banglad&5h . BMS World Mission . Baptist Union of Scodand . Christian Cffowth Centre Orkney . Christians Against Povety . Creativen&gie . GOGO Olive . Kirkwall Council of Churches- Stsrter Packs . Mission Afiica . Mission Aviation Fellowship . OMF Intemational . Orkney Foodbank . Orkney Street Pastors . Prayer spa Dounby . Release International • TEAR Fund . Vital Talk Orkney . Wycliffe Bible TTan51atOTS
Klrkw411 Baptist Church- SC016353 Trll$tee remunerxiion •Dd ¢onneeted party expenses T0 TThees received mnuneration durin8 the year: our Minister. K¢v Thn Proudlov¢ and th¢ L¢aderof Evangelism and Youth, Frager Scott. A total of £3.389.67 (2024: £2.LK15.40) was relmbursed to skn (four) ThteS or eonnethd persoThs for a leavtng Bift and exp¢Th8e5 incwred on behrI)f Kirkw411 Baptist ChUh. In additioo one of our Ttte4 Mark Beny. is a Tntse of Orkn¢y Strttt PAstOTS. £600 (2024: £3(M)) w05 donated to Orkney Street PastOTS. Alan S¢oll is ihe mana8er of Orkney Foodbank. £480 (2024: £480) WAS donrfed to Orkn¢y Foodbank. A Conn¢¢t pem is 4 Th8tee of Vital Talk Orkney. £480 (2024: £480) waB donated to Vitsl Talk thknty. FlnAndAI Revl¢w Th¢ church TCIv¢S its funding from thurch members 4Th1 adher¢nt5 by way of off¢rin8s Gift Aid and dOnkoN& Tht statem1$ for the y¢v show receipts of £158,9CA)J7 (2024: £128.329.93) and yments of £131,461.08 {2024: £)13,649.78) with unrestri¢l¢d fijnds of £148.982.33 (2024: £119.272.99) and no restricted funds (2024. £2269.85) Temining at lh¢ end olthe year. Reserves Pollcy li is the Tntea. policy to hoM minimum reserves ofapproximarely six Jnonths eXpdttre. At the year end the Church held UDrestricted fvnd$ of £148.982.33 which satisfi¢$ this policy. This is In iuct¢&e ov¢r th¢ pviouS y¢gr hOVer signifi¢ant building ex Statennt of Trusteu. RespoAslbllltl The Thuie¢8 must prep4Te financi•l 51ateinents which 8ive sufficient detail to eoable an llppreci4tion of th¢ tran¢tIOnS of ihe Chur¢h durittg th¢ finAn¢ial y¢4r. The Trust¢es are r¢SW1b1e for ke¢pin8 prow a¢¢ounting re¢ord5 which, m reques( musi reflerf th¢ financial position of the ChUh It that time. This must be done w ¢n$we that the fuwicial statements ¢omply with th Charitiu and Trustee thv¢stment (Scotland) Aei 2005 and th¢ Charities Accounts (Swlland) Regulations 21x16 (as.arnended). Th¢ Tru5tee5 arc also responsible for safeguwding the essets of the Chur¢h and must thke a50ble • for the rnevei0ll 4ndlor det110 offraud ApprDved by thc •rd signed on their bohalf Tntstee
Klrkwall Baptist Church - SC016353 Receipts and payments for the year ended 31 August 2025 Receipts Note Unrestricted Restiicted Fullds Funds 2024125 Tht 2023124 Offerings Tax paid from Gift Aid Grants received DonatÉons for use of premises FundT8ising receipts Refunds Bank Interest Miscellaneous Lpceipts 118.370.24 24,549.13 4,237.00 7,028.75 1,486.56 1,486.56 1,087.64 2000.00 118.370.24 108,011.10 141.25 24,690.38 16,121.82 4.237.00 0.00 7,028.75 525.00 1,486.56 1,094.95 1.486.56 1,010.42 1,087.64 1.187.66 2000.IJ) 379.00 Thtai Receipts 759.32 141.25 15 90057 128.329.95 Paymellts Note UnrL4tricted Restricted Funds Funds 2024125 Tht 2023124 Pastor: Pay including pension and NI costs Non pay induding travel and COUT5e fees Leader of Evangelism and Youth: Pay iJ)duding pension and NI costs Non pay including travel and course fees 17,804.95 116.39 17,804.95 36.558.44 11&39 787.40 32,169.87 1,456.20 32,169.87 30,687.74 1.456.20 1,556.62 DB deficiency contribution 2.00 2.00 12.¢J) Rullni Costs: Advertising Buildkng Work Children & Young People Council Tax Colltse and SdY materials Electriclty Fabric Repair & Makntenance Insurance multindia and software Printin& Stationery and Photocopying Pulpit supply Safeguarding Telephone & Broadband Miscellaneous payments Youth Camp Bank ChaLEes Payroll and accounting admIration Leg81 Expenses 368. 25,422.lJ) 698.39 1,256.52 3,215.96 66.51 4.271.50 3.298.74 2,410.24 1.988.60 665.67 688.70 150.(K) 413.24 2,401.10 1,883.73 5.554.77 453.19 978.48 252.48 300.00 1,669.17 3,192.20 74.55 4,966.98 3.425.84 2.501.86 1,80&18 248.42 25,422.00 558.13 3,215.96 66.51 4,271.50 3,298.74 2.410.24 1,988.60 665.67 688.70 150.00 413.24 2,401.10 3,671.04 453.19 978.48 300.LM) 145.00 396.50 317.99 6.812.33 415.38 1.068.48 503.60 Support and Donations 26,008.45 26,(J)8.45 15,951.62 Tbtal Payments 12&87&96 582.12 131A61.08 li 649.781
Kirkwall Baptist Church SC016353 Funth Fund% 2024QS 2023r14 Sutplug(Deficli) for the year Tran5feT between funds surpluttl) lor the year 29,880J6 (2.440.87) 27,439.49 14,680,17 171.02 171.02 o.oo 0.00 29,709.34 2269.85 27,439A9 14.681x17 Statement of baances Unrtstricted Restrkied Funds Fundg 1btal 2024r2S 2024 Tht Balancts by fund Cash at bank and In haDd- I SepMber2O24 su181(Derleil) forthe year Cash ai bank and In hand- 31 August 2025 119.272.99 2,269.85 121.542.84 106.862.67 29.709.34 (2.269.85) 27,439.49 14.680.17 1498133 o.(V) 14WJ3 121J42.84 Banll &touN Cash In hand 148,982.33 121.542.84 0.00 14Q98133 121 The followfng form an iThtegral part of account& Approved by the Thte¢S and 518ned on th¢ir behalf Mark Bery Trustee
Kirkwall Baptist Church - SC016353 Notes l Basls of Accounting These accounts have been prepared on the Receipts & Paents basis in accordance with the Charities & Trustee Investment (Scotland) Act 2(K)5 and the Charities Accounts (Scotland) Reglllations 2006 (as amended). 2 Nature and purpose of fijnds Untestricted funds are those that may be used at the discretion Df the tne5 in furtherance of the objeLt5 of the Chlty. The tnteeS maintsin a general and designatsd UnStrICted funds for the day to day running of its SeICe. Restricted funds may only be used for specific PuOses. Restrictions arise when specified by the donor or when funds are raised for specific purpose. Areconciliation of these funds is shown below: Asat 119r2024 TraL8fers in / Atas (-) out 311812025 Fwids Reconciliation Receipts Paymellts Unrestricted funds: General Fund Evangelisrn & Youth Work Thank offering: Missions Thank of£eTing'. Building Fund Building Fund Youth Camp Fund Youth Work Fund Leaving gift 113.383.14 0.00 0.00 0.00 4.920.09 0.00 969.76 130,341.48 125. 18,832.50 45,711.65 (33,366.Tr) 164,646.20 33.491.77 33,366.77 0.00 18,582.50 250.00 0.00 (18,073.16) 1.356.25 803.04 2,428.75 4,981.59 50.00 2000.00 25,422.lJJ 3,625.18 (0.16) (170.86) 20(KI.00 Tlrtal UDrestricted 119,272.99 158,759.32 128 878.96 171.02 148 982.33 Restrirted funds: Youth Camp Fund Youth Work Fund 1,742.32 527.53 141.25 1,883.73 698.39 0.16 170.86 0.00 Thtal testricted 2 269.85 141.25 2 582.12 171.02 0.00 Thta 121,542.84 15Q900.57 13L461.08 0.00 Unrestricted Restiicted Tot 3 Grants Received Funds Funds 2024r25 2023124 Grants for Bulldlng Work 4,237.00 4237.00 4237.00. 0.00 4237.00 2,26119
Kirkwall Baptist Church - SC016353 Unttstricted Funds Re8trKcted Funds Tht 2024125 Total 2023124 4 Refunds Refund for cancelled confereDce Refund of confereDce travel Partial Tefund of ferrylcoach 760.00 151.57 0.00 0.00 98.8S 0.00 0.00 0.00 I,OIOA2 S Support and Donations payments Ullrestricted Funds Restricted Funds Tht 20224 2024125 ASHA BMS World Misslon Balst Union of Scotland Christlan Growth Centre Orkney Christians Against Poverty Creativenergie GOGO Olive Kirkwall Council of Churches for Starter Packs Mercy Ships Mission Africa (Nixon) Misslon Aviation Fellowshlp OMF (Goodman) Operation MobilisatioTh Orklley Bible Festival Orkney Foodbank Orkney Street Pastors Prayer spa Dounby Rdease Iniernationai TEAR Fund Vital Talk Orkney Wycliffe Bible Translato 4,632.50 1,500.00 4.284.00 50.00 76.10 3,OiJO.00 3.000.00 4,632.50 1.500.00 4284.00 50.00 76.10 3,¢Y)O.00 3,000.00 3.000.00 1,200.00 4,032.00 1,000.00 i.000.00 300.00 300.00 0.00 I,0.00 1,500.00 1,51X).00 0.00 308.22 250.00 500.00 1,000.00 1,000.00 51.40 300.(K) 1,000.00 1,500.00 1,500.00 480.00 600.00 250.00 1,500.00 355.85 480.00 1.500.00 480.00 600.00 250.00 I,soo.t)o 355.85 480.00 1.500.00 480.C l.ol.00 26 008.45 15.951.62
Klrkwall Baptist Cburch - SC016353 Independent examiner's report Independent Examiner's Report to the Trustees of Kirkwall Baptist Church I Teport on the a(wunts of the charity for the year ended 31 August 2025. Respective responsibilities of trustees and examiner The charity's trtee9 are ie5ponsible for the preparation of the ae¢A)unts in accordance with the tern]s of the chltieS and Truee Investment {S¢otland) Art 2005 and the Charities Accounts (Scotlalld) Regulations 2(K)6 (as amended), The charity's trustees consider that the audit reqUirent of Regulation 10(I)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the acLounts as required under Section 44(1)(c) of the Act and to state whether partiwlar matters have coine to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Ch&rits'¢s Accounts (Scotland) Regulations 2(6 (as arnend). An examiDation includes a review of the accounting records kept by the charity and a comparison of the accounts Presented with those Tecords. It a]so includes consideration of any unusual iterns or disclosure5 in the acwunts, and seeking explanations from you as trustees Concerning any su¢h matters. The prOlUreS undertaken do not provide all evideDce that would be required in an audi( and c()nsequently I do not express an audit opinion on the view given by the ac¢ounts. Independent examiner's statement In the rL)urse of my examinats'offj no matter has come to my attention.. whith giv89 me monable cause to believe that in any material raspect the requitements.. to keep arKounting reci)rds ip accordance with Se£tion 44(1)(a) of the 2005 Act and Rwlation 4 of the 2006 A4xounts Regulations. and to prepare accounts which accord with the aUnting reGoTds and compty with Regulation 8 of the 2006 Accounts Regulations have not been met. or to which. in my opinion, attention should be dTrwn in order to enable a proper tanding of the accounts to be reach. oris Hutchison CA,A 1-3 East Rorf Kirkwall KWI 5 IHZ