OUTH BEACH BAPTI
REPORT AND FINANCIAL
YEAR EN
ED JO SEPT
MBER 2
HARI
JOFIN KERR & COMPANY
CHARTERED ACCOUNTANTS

SOUTII BEACH BAPTIST CHURCH
LEGAL & ADMINISTRAllVE NFORMATION
TrUilL￿'s
Senior Pasior
A5skiate Pasior
Treasurer
Secretary
resigned 17 November 2022
nc
66a Ardrosson Road. Salrcoa¢& Ayrthir¢ KA215BW
Ind¢'!LiidLiiI LNaiDiust
Bsc CA (ICAS)
'hart¢rcd Accountants, 32a Hamilton StreeL Sattcoats, KA215DS
Bank of Scoiland, 57 Dockhead Streei. Saiico*s Aytshir¢. KA215EH
Ja5 Campbell & Compony Solicitor4 Bank of Scotland Buildin8. 57 Dockh¢￿ StreeL Saltcoats. Ayrshir¢.
KA21 SEH

SOUTH BEACH BAPTIST CHURCH
REPORT OF TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Aims
South Beach Baplist Church 1$ 8 re8isiered charity in Scotland operaied under its cons¢i¢ution. The managem¢nt
of the charity is ih¢ responsibility of the In￿le¢S who are electrd under the cot)stitution.
The church is a member of the Bapti51 Uniort ofs¢otland and its aim$ #re to conduct public worship, and to
build up the faiih of Ihose who Atiend, and to declare the Christian gospel to oih¢rs in the ¢ommunity and
beyond.
Re
rt of ihe Tru
tee
The trustees hav¢ pl¢osure in weseniing their ryrt for the year ertded 30 September 2022. This report is
prepared in aceordpnce with the Trust Dttd and the recommendations of the Statement of Recornmended
Pra¢¢ice- Accounting ond Reporting by Ch8ri¢ies and complies with 8pplI￿b1e law.
The financial 51atements cpmply with th¢ Charities and TNs¢e¢ Inv¢51ment (Swtland) A¢t 2005, the Charities
Accounts (S¢oilandl Re8ulaiions 2006 {&8 amended). Ihe Compani¢5 Act 2￿6. the Memorandum and Articles
of Associa(ion, and Accountin8 and ReFrt)rting by Chariiies.. Staiemen¢ of Recommended Practice applicable to
charitL¢5 preparing their a¢¢ourbts in accordance with the Financial Reporting Standard applicable irt th¢ UK and
Republi¢ of Ireland (FRS 102).
Legal and Administrative information sei out on page I forn5 part of this report. The finan¢ial statement$
comply with current Si￿uL0ry requiT¢m¢nts the memorartdum and articles of ¥ssociation and the Stst¢m¢nt of
Recommended Practice Ac¢ouniin8 and Reportin8 Chariti¢$.
activitie
Worship services on & Sunday
Special services at various times throu8hou¢ the year
Various small house group5
Bible read through group
A variety of youth activities ort a Sunday and thirin8 th¢ week including Sunday schLx)I, Bible Class, and Youth
Fellowship.
Little Stars- Toddlers 8foup* meeting in the hall on Friday5
Social gathering5 and meals
A variety of community yd outreach activili&s throughout ihe year

sourH BEACH BAPTIST CHURCH
REPORT OF TRUSTt.ES
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Financial PeTforni8nce
In¢oming Tesources foT the year were £102,057 (2021: £98,￿17) and with iotsl expendiiure of £112,80912021:
£103,860) (he charity rnn 81 & deficit of £10,752 for the year (2021.. Deficit £5.853)
As a Tesuli, net reserves now sthnd at £586,050 (2021: £596,802) Non fixed &qs¢t reserves a￿ £65,418 {2021:
£61,449) which equat¢ 10 8 months of COSLS ¢xcludin8 deprttiation (20217 months}
All net r¢s¢rv¢s will now be transferred io ¢h•rity number.. SCO51896. South Bexh Baplim Church SCIO.
Reserve
The trustees have confirnied th81 in the eveni of the ¢hur¢h havin8 to c105e, there wll always E¢ mor¢ th
enough in the asseis, chud building and manse of the chu￿h, ￿ cover any outstsnding debt. The funds in lh¢
bank are ih¢r¢ for the day (o day ruThnin8 of the ¢hurth.
Inve
tm
and Perf
8nc
In attordance with the consiiiuiion, th¢ trus￿¢5 have the power to invesi in such stock4 shares, inves¢ments and
property as they see fit.
in
The ¢hurch does not give 8raThts, rather it will Bive'love 8ifts' ts and where the tnw¢¢s see a n¢ed.
Th¢ trusiees have assessed the major risks to which th¢ Church is exposed in particular those related to the
operation and finances of the church and are sati$fi¢d systems are in pl￿ to mitigate our exposure to th¢
major risks.
Our Senior P45tOT, R¢v. Don Curri¢. 15 fulty involv¢d in the life of the churdL tsking a le&1 ml¢ ift preaching and
pas¢or&l work. and encouraging a ium appr￿￿ in miny areas of church life. This post is paid at the rate of the Baptist
Union of SCotl￿d rccommendaiion plus Iirh. He ha5 al￿ b￿0m¢ well established in chaplahtKy roles with a Irxal
junior football team and ILKal stt0rtd￿ schcy)l and is making s¢ron8 luJk5 ITh the ¢OllLmunity.
The church has ffliploy¢d [loug￿$ Crnbb, a pth lim¢ (20 hours) A5XKWte Pastor. ￿ld at the rate of the Baptis¢ Union
of Scotland plus pro rnta. He is ￿1]Y involved in all &%pKts of ¢hurch life as well a5 in the community.
The Leaderthip team now eight m¢mbers. two of whom continue theirwolk as members of the Scottish Baptist Lay
Pr¢a¢hers AssociaiioTh. Devel¢)pmetLi WOTkContin￿￿1th the Leadetshi￿ pastoraLthA l¢ad organisation teams.
MaintenatKe of the property which is used by a laTg¢ numberof people thTou¥tht each week contlrtues. wtth a
programme of Work ￿heduled ￿ refibrbish the hall &Ld adjaceTht rooms.
A range of ac¢ivities are run by the Ch￿￿h for people of all a8e5. The'Little S¢ars' Itoddler5) Broup continues to 8row
and is w¢ll ethblished on a Friday moming and enjoy5 a p051tive Tepvwion within I￿￿[ community.

sotrrH BEACII BAPTIST CHL1RCH
REPORT OF TRUSTEES
FOK THE YEAR ENDED 30 SEPTEIIBER2022
The church continues to hold ¢ommuniiN fun events S￿h as the Fun da) during the summer. as w'¥ll •s a more
SIBnifi¢ani and v¢ry successful pre5enc¢ at the Ardmssan Hi8hlAThJ 8am¢s. Thc churth olso SUPPQTts Christian
musicitsns by providing a venue foi Concerts.
The ¢hurch collAboYate5 with oih¢r chuTche5 in th¢ area to rwi ¢vents at Christsna5. ￿$ter4nd for Ihc we¢k ofpray¢r for
Chrisiian Unity. The church as part of its ktlief ￿ share coniirtues to fin8nci8lly Sup￿ oth¢rcharities.
In response lo the Coronavirw paThd¢mic and wbxqveThl Ictkdown4 ¢hurth mov¢d its Sunday scrviw to be
available online. The services ¢onlinue lo t¢ onlir¢ as we now run a hyirid •ppvog¢h wh¢Ye peopl¢ both meet in lh¢
buildin8 and vieM' Ihe service live onlim.
Future Dev
A lic* Charily was re8istrred on l Au8USt 2022, Sthjth B¢a¢h Bapti>t ChuT¢h SCIO, Registr8lion number.. SC051896.
The Tru$1¢¢3 hve agreed to wind up the exhsiin8 chrity regisintion nwnber. SCO21(￿6 itmi irnn5feriiile of Ill assets
2nd Iiiibililiis Rs ai 30 %cpiLiiIiK'r 2Q22 10 thi5 new TEBiStrIion.

SOUTFI BCACH BA wfiST CHURCH
INDEPENDENT EX4MIN'ER'S REPORT
TO TIIE TRUSTEES 0> SOUTH BEACH BAPTIST CHLRCH
I rcpon on the I￿o￿niS of'ihe Charity for the year ended 30 Sep*mber 2022 whith a￿ sel out on pages 6 to 12.
Res
onsibi
ilies of trust
sand
xaminer
The iharit% s iruslees are resp)nssblc for the p￿pa￿l￿ ofthe accounts in ac¢ordanLY Wth th¢ temis of the
Charities and TTU51ee InY&siment (Scotland) Aci 2005 and ihe Charilies Accounts (Scoiland} Regulations 2006.
The charily trustees consid¢r that Ihe audii requiremeni ufRe¥ulaiion I￿7)181 to {e) ofihe Aw)unts
R¢gulations docs not appl).. li is OUT resp)nsibilits' io e.xamine the accounts as r¢quired und¢r seciion 44(Illc)
of ih¢ Aci and io stste whdheT particular m*iers have come 10 our all¢ntioTh.
f inde
llmi
tem
M). examinaiion is ¢•tTied out in accordance M'ith RegUl￿10n I l of the Charilics Accounts {Scoilandl
Regulations 2006. An examination includes a rtvi¢iv of the 8ccounlbng records k¢pl by Ihe chArity and a
compllrison of the a¢counts presented with those records. ]( also includes consideration olany unusual iiem5 or
disclosurcs in thc accounis, and sttk5 explanations from the trustees concvming any such maiicrs. The
procedure5 undertaken do noi provide the evidence ihai would b¢ required in an audit. and con5tyuenily we
do noi express an audil opinion on the view given by the accouni$.
Inde
enie
mine
In the cours¢ of my ¢xamin?li(Trn, no matter hts come to my at*rttion
which gives me Teasonable cause io believe thai in 8ny meieTi#l respea ihc requircmciits..
to keep aeeounting records in accord8n¢¢ wiih Seciion 44(IXa) of The 2C4)5 Act and
Regulation 4 of the 2Crf16 Accounis Rcgulp1ior￿ and
to pr¢par¢ accounts which attord with the accouniing recoTri5 8nd comply wilh Regulaiion 8
of the 2006 AKounts R¢gulaiion5 have not bc¢n meL or
to which. in my opinion. atteniion should be drawi ID order io erthle a Proper underS￿Ading ofthe
hartercd AcLvuJii¥iiI>
32u I lllmilion Street
SaltLoais
KA215DS
Dale

SOUTH BEACH BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORAT￿G THE tNCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 30 SEFfEMBER 2022
G¢ll¢rnl Offerings
Gift Aid OtYerinsJ
DOr$￿10ns- oth
16J43
71.067
7ffi17
l6.343
71.067
7.647
95,490
2.517
95.490
2.517
I02.Q57 102.057
91.007
9B,007
Ministry Costs
Running ¢osis 8nd mainieMrt¢¢ ofChur¢h 3lb)
GovemEn¢e
31•}
57.314
35.336
20.155
57.311
)5 J36
20.155
58,905
25,798
19,157
23.798
I IU09
112A09
112,809
112.809
Op¢rniin$ sUTrI￿(der1¢1Il forth¢ye•r
{10.7521 110.7321
15,8551
15.B531
N¢1 incornin8llout80in81 yesour¢
Before transfers
110.7521 110.7521
15.1531
15.8531
Fund trdnsftr
N¢t movcmeni in fuAd5 fortht yetr
110.7521 110.7321
15.8531
G¢ntr41 fund lli l Octobcr2021
Endowmenl fund
36208 36208
560.594
41061
42.061
560.594
560J94
360.594
560.594
25,456 586,050
560.594
36208
596.802
All amounts ￿late 10 conlinuing aciivities.
All rcco&?nised gains and Iys5¢5 are included in the profil 2nd loss gccouni.
The noies on pages 9 to 12 fom part of these financial statcm¢nt&

So￿FI BEACH BAPTIST CHURCH
BALANCE SIIEET
AS AT 30 SEPTEMBER 21Y22
20
Tangible asset
520,632
535.353
UTrenl assets
L'ash at bank and in hand
Debtors
63234
3.128
62,675
diiors.. Amoun
within one
0,362
62.675
1.226
Nei current
65,418
61.449
586,050
596,802
Unrestri¢ied fiJrtds- Reserve fund
586,050
596,802
These accounLS were apprnved by the boanl of trusttts on 12 December 2022 signed on their behalf by..
For ihe financi41 >'ear in quesiion the eornpany was eniiiled io exemwion under seciion 477 ofthe Companie$
Act 21K)6 relating (ts small compunies.
No members have required the company lo ob¢ain an audit of accounts forthe year in que51ion in accordance
with section 476 olthe Companies Aci 2(￿6.
The directors ackn¢M¥lcdg¢ Ihcir rc5ponsibilily for complying with thc rryuirEments of the Aci with respect 10
occountin¥ records and for th¢ preparation of arcoynls.
ese &Loun15 hav¢ been prepared in xcoydonce with the provisions a￿lIcable ￿ companies SubJ￿L 10 ihe
%mall companies regirn¢.
riived by the Bofird ofTnJslLxs Ibii "7 1 ibiii.lri IO"1 411111 %14TriiL(l lili IIiLir belialf
Trusl¢c
27 F'ebruary 2023
The notes on ￿g¢S 9 to 12 fonn part of the financial thtcments.

SOUTH BEACH BAPTIST CHURCH
NOTES FORMtNG PART OF THE F￿ANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Accouniin
Polici
The principal accounling poli¢ies adoptrd, judgements and key sources of estimation uncertainty in the
preparation of the financial $14iements are &$ follows:
a) Basis of
The financial sthtemenls have E¢¢n prepaTed in accordance with Accounting and Reporting by
Charities: Statemeni of Recornmended PTaclice applicable io chariiies preporing iheir accounts in
accordan¢¢ wilh the Financial Re￿rtIng Sthndard opplieablc in the UK and Republic of Ireland
{FRS 102) (effedive l January 2015)- (Chariiies SORP {FRS 102), ¢he Financial Rew)rting
Siandard applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Aci 2006.
b) Reconciliaii
n with
reviou
Generall Ac
led A¢counliTh
In preparinbi lh¢ accounts. the t￿$￿S have considered ivheiher in applyin8 the ac¢ouniing rA)licies
required by FRS 102 and the Ch8riiics SORP FRS 102 the re5th*ment of compgrh(ive items was
required. No su¢h resth*ment required.
Pre
f ihe acc
un
The uncertain economic outlook ¢Jused by th¢ COVID 19 pandemi¢ is a significant area of
rinan¢ial uncertainly.
The Trus￿ hav¢ r¢vi¢w¢d the current and forecasted futyr¢ posiiion of the chariiy, its cash flows
and liquidity wsition and the potential impact on the Chariiy of a further lockdown and ¢on(inued
reduced capaciiy. li is noi possible io ￿ liably estimate Ihe length or severiiy olih¢ pandemic. At
Ihe da¢¢ of signing, the tru51ees gTe ¢onfident thai Ihe exis¢ing cash posiiion, 108etheT W'lih the
measure5 implcmentcd by the UK and Scouish Governmeni. wll allow Sufficient headroom to meel
the fore¢a5ted cash requirements
The tn]$tees relnain in regulw ￿nIdel with the sponsoring Iwal authority io secure Iheir on-8oin8
rinancial 5UPPOrt.
Income 15 reco¥nised when the charity ha5 enlitlemeni to the (unds. any perfomiance conditions
a¢ta¢hed io ¢he iiem(5) of income have be¢n m¢l, il is probable ihai the income ivill be ￿¢¢IVed and
the gmount can be measur¢d reliably.
Income from goverDm¢nl and oiher grants, Ivhether'capi¢al' grunts or'revenue, grants, is
rccogni5¢d when ihe charity has eniitlemcnt (o ihe funds. any perfomianc¢ conditions aitached to
the grants hav¢ been mcl. li is probable ihgl ihe income will ￿ rettived and the amouni Can be
measured rcliably and is not d¢fcrred.
Incomc receivcd in advarhce ora perfomiancc or provision of other specified service it is def¢rred
until the criloria For income r￿QgnItiOn ar¢ m¢1.

SOUTH BEACH BAwf15T CHURCH
NOTES FORMING PART OF THE FtNANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Accountin
Policie5
e) In(eresi receivable
Interest on funds held on dctM)sil is included when receivable and the amount can ￿ measured
reliably by the charitv,. this is norn)ally upon Thoiificaiion of the inieresi paid or payable by the Bank.
Fund accouniin
Unrestricted fund5 are available lo spend on aciivities thai filrther ¥ny of th¢ pur￿)$¢1 of chgrity.
Designated fund5 are unresiricled fund5 of ihe chariiy which ihe tru￿¢¢5 have d￿]ded ai their
discretion to set aside to use for a specific purpose. Re51ricted fvnds are donation5 which the dortor
has specsfied are to be solely used for parti¢ulJr greLs ofihe Tru￿,5 work or for specific projects
being undenaken by the Tru*.
Expendiiure 1$ recognised once there is a legal or constn]¢live oblÉgaiion to make a pHymeni to a
third party, il is PTobable thai 5¢tt1emeni will be required and lh¢ iinount of ihe obligation can be
m¢asuTed reliably. Expendiiutt 1$ ¢ltssifi¢d und¢r the followin8 activity headings-.
Expendiiure ¢)n ch3ritable ￿tIvItIeS includes th¢ costs of perforn)ances, exhibitiOTh$ and oih¢r
educational and other ¥¢tivi¢i¢s und¢rtak¢n ￿ futther the pur￿5¢5 of the chariiy iheir
associa(ed support costs.
Other expenditure represents those items falling any other heading.
h)
Trade and other debtors are recognised ai the sdilem¢nt amouni due after any trade discount
off¢r¢d. Prepayments are valued ￿ the amounl prepaid nei of any trade discounis due.
k) C85h ai bank and i
Cash at bank and ¢8sh in hand includes cash and short *m) highly liquid investments wilh & short
maiurity of three month$ or less from the dat¢ of ¥cquisilion or opening of th¢ d¢p951t OT similar
account.
Creditors and
rovision5
Creditors and provisions recognised where the choriiy has a presenl obligAlion resuliing from a
past even¢ that will probably re5uli in ihe trnnsler offunds 10 a ihird part), and Ihe amouni due (o
settle ihe obligoiion can be measured or estimalcd reliably. Credi(ors and provisions are nomially
recognised at their s¢¢tlemenl gmounl after alloiving for any Irdde discounls due.
m) Financial instnjments
I'he Irusi only has financial &wts and financial liabililies of a kind thai qualify as basic financial
insirnments. Basic financial instwmenls ar¢ iniiially recogThi5ed a(.tran5action value and
siibsequcntly roeasurd at thcir seiil¢meni value iviih ihe exception ofbank loan5 which aTe
sub5Lqucnily mca5ured at amortised cosl using Ihe effeclii'c inteTeSt method.

soifrH BEACH BAPTIST CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
10
reciation
Depreciaiion is provided to write off the eost Itss estimated residual values of all fixd assets, over
their expe¢¢ed useful lives. It is ¢alculaied on the original cost of the a55¢ts ai the following rJ¢es.'
Equipmeni Fittings & Fumiture 15% per annum reducing bo18nC¢.
Computer
Property
33 113Vo per annum reducing bgi¥n¢¢.
2% per annum straight line
2 Gi
rin
2021
Offerings
Tax CTediis
57,928
20,139
81,921
13.569
78,067
95.490
sof
furth
ce
2021
a) Mini$try Siipend5
Pension ¢oniributions
48,187
9,131
55,794
57,318
58.905
b) Runni
Insuran¢¢
Heat and Light
Council Tax
Mainienance, repairs etc
Telephone
Miscellaneous
Cleanin¥ & Kitchen Supplies
Training & Conferences
Truvclling
Mission Cos¢5
Ministry & Evenls Costs
d mairtten
ofchurc
1,796
3,236
2.370
6.461
630
1.878
409
1,412
899
13.133
3,112
3,936
3.026
2.317
2.912
593
682
32
669
535
9,407
1,496
35.336
25.798

SOUTH BEACH BAPTIST CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEwfEMBER 2022
3 Governance C 5ts
Photocopier
Postage & Stationary
Actounianc>' and salary maintenance
Depre¢iaiion Charges
Fees, Licences and subscriwions
ebsite & IT Costs
Legal Fees (SCIO)
279
315
1,043
14.721
751
271
930
14.954
1,701
1.650
20.155
19.157
5 Tr
lee,
Trus(e¢s' remunerati￿ in year was £Nil. Tru51ees received reimbursememt of out of pockel exp¢nses in the
year of £5,698.
Two Truste¢5 were paid in their roles as ministers In0￿ 3a refers)
Atco
Balance at l October 2021
24.567
670,695
1.180
696.442
Balance al 30 September 2022
24.567
670,695
1,180
696,442
reciaiion
Balance ai l October 2L121
Charged in iht year
15,860
1.306
144.050
13.414
1.179
161,089
14,721
Balance ai 30 September 2022
17,166
157,464
1.180
175.810
Net book value
At 30 Sepiember 2022
7,401
513.231
520,632
A(30 SeptembeT 2021
8.707
526.645
535.353

SOUTH BEACH BAPTIST CHURCH
NOTES FORMtNG PAIiT OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
12
7 Debi
202
Prepaid Cosis
3,128
8 Creditors. Amou ts fal
20
Accruals
PAY&NI
650
576
1,226
Openin8 balance at l O¢tober 2021
N¢t in¢omingl{OU¢going) resources
596.802
(10.7521
602,655
5,853
Balance ai 30 S¢ptembeT 2022
586,050
596,802
reSen￿d
Tangible fixcd 05sets
Nei current assds
520.632
65.418
535.353
61,449
586.050
596.802
Thc Rcs¢Tve fund represents ihe unrestrici¢d funds which the Trus*es are f￿¢ to use in ￿ordance with the
charitable objeclives.