kbc
Kirkwall Baptist Church
Scottish Charity Number SC016353
Trustees Annual Report'and Financial Stat￿ents
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 (Se￿etary)
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*w￿l 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 T￿orded 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 s￿La1 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 t￿rn has provided bible preaching and t￿hIng 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 servi￿8 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$tee remunerxiion •Dd ¢onneeted party expenses
T*0 TTh￿ees received mnuneration durin8 the year: our Minister. K¢v Thn Proudlov¢ and th¢
L¢aderof Evangelism and Youth, Frager Scott.
A total of £3.389.67 (2024: £2.LK15.40) was relmbursed to skn (four) Th￿teS or eonnethd persoThs
for a leavtng Bift and exp¢Th8e5 incwred on beh￿rI)f Kirkw411 Baptist ChU￿h.
In additioo one of our T￿￿tte4 Mark Beny. is a Tnts*e of Orkn¢y Strttt PAstOTS. £600 (2024:
£3(M)) w05 donated to Orkney Street PastOTS. Alan S¢oll is ihe mana8er of Orkney Foodbank. £480
(2024: £480) WAS donrfed to Orkn¢y Foodbank. A Conn¢¢t￿ pem is 4 Th8tee of Vital Talk
Orkney. £480 (2024: £480) waB donated to Vitsl Talk thknty.
FlnAndAI Revl¢w
Th¢ church T￿CIv¢S its funding from thurch members 4Th1 adher¢nt5 by way of off¢rin8s Gift Aid
and dOn￿koN&
Tht statem￿1$ 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) Tem*ining at lh¢ end olthe year.
Reserves Pollcy
li is the Tn￿tea. policy to hoM minimum reserves ofapproximarely six Jnonths eXp￿dtt￿re. 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¢ p￿viouS y¢gr hO￿Ver signifi¢ant building ex
Staten￿nt 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¢SW￿1b1e for ke¢pin8 prow a¢¢ounting re¢ord5 which, m reques( musi reflerf th¢ financial
position of the ChU￿h 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 ￿a50￿ble • for the rneve￿i0ll 4ndlor det￿110￿ 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 S￿dY materials
Electriclty
Fabric Repair & Makntenance
Insurance
multin￿dia and software
Printin& Stationery and Photocopying
Pulpit supply
Safeguarding
Telephone & Broadband
Miscellaneous payments
Youth Camp
Bank ChaLEes
Payroll and accounting admI￿ration
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
surplu￿ttl) 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 202￿4
Tht
Balancts by fund
Cash at bank and In haDd- I Sep￿Mber2O24
su￿1￿81(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 Th￿te¢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 & Pa￿ents 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 tn￿e5 in furtherance of the
objeLt5 of the Ch￿lty. The tn￿teeS maintsin a general and designatsd Un￿StrICted funds for the day
to day running of its Se￿ICe.
Restricted funds may only be used for specific Pu￿Oses. 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
202￿24
2024125
ASHA
BMS World Misslon
Ba￿lst 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 tr￿tee9 are ie5ponsible for the preparation of the ae¢A)unts in accordance with the
tern]s of the ch￿ltieS and Tru￿ee Investment {S¢otland) Art 2005 and the Charities Accounts
(Scotlalld) Regulations 2(K)6 (as amended), The charity's trustees consider that the audit
reqUir￿ent 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 prO￿lUreS 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 a￿Unting 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