2021-12-31-accounts

Scottish Charity SC021084 (Nairn Baptlst Church) l January 2021- 30 September 2021 Scottish Charity SC051157 {Nairn Baptist Church SCIOI 30 September 2021- 31 December 2021 Nairn Baptist Church Trustees. Report and Financial statements Yeaf ended 31 December 2021

Nairn Baptist Church Contents of the Financial Statements for the year ended 31 December 2021 Church Information Report of the Trustees Report of Independent Examiner Statement of Balances Receipts & Payments Accounts Page 3 Page 4-7 Page 8 Page 9 Page 10-12

Nairn Baptist Church Church Information Trustees Address Nairn Baptist Church, clo 8 Elm Grove, Nairn, IV12 4SN Bankers Bank of Scotland 73 High St, Nairn, IV12 4BS Solicitors Diakoneo Legal Services Limited 48 Speirs Wharf Glasgow G4 9TH Independent Examiner Taxwright Ltd 65 Moss St, Keith, AB55 SHE

Nalrn Ba ti5t Church- Re rt of the Trustees The Trustees are pleased to present their report together with the financial statements of the Church for the year ended 31 December 2020. Status of the Charity and Governing Document Nairn Baptist Church is an unincorporated body established by Constitution. The Church is a Scottish Charity INO. SC0210841 and is recognised by the Inland Revenue under the reference CR445210. Aims and Affiliation The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other haritable purposes in the United Kingdom andlor other parts of the world. The Church is affiliated with the Baptist Union of Scotland. Trustees and Office Bearers The Church 15 congregational in policy and its day to day running is undertaken by the Trustees. Trustees who have served through this year are as follows..

Achievements and Performance l. Ongoing Mini5trr During the year, Jonathan Turner continued as Church Development Worker on a 10 hour per week contract until September 2021 when this increased to 3 days per week. Jonathan completed his academic studies in May 2021 and continues in the pre-accredited pathway of the 8aptist Union of Scotland, taking part in all the relevant training and gathering opportunities offered through the year. This year has continued to be heavily influenced by the Covid 19 pandemic, but the church has developed a livestream link which has allowed us to have our in-person gatherings for some and to include all others via livestream. This has been a significant technical challenge and achievement for us. from its start in June 2021. During the year, there has been no specific children's work required nor offered but we remain committed to such work and are hopeful that some small beginnings can grow into the coming year. The Church actively uses email as a key medium of communication, and we have produced a Newsletter for special occasions. The Church regularly updates the website which a number of visitor5 have used to find us and who have also said they have found helpful. 2. SCIO Through 2021, significant work and time went into completing our application to become a SCIO, which also meant a change to our constitution. This was achieved later in the year with OSCR confirming the change on 28 July and the ending of the old unincorporated organisation occurring on 30, September 2021. 3. Pension Deficit Another very significant event for the church was paying off the remaining Pension Deficit of £23,900. Having first become aware of the debt around 2017- at that first point of the order of £95K - the reductions over the years due to the Baptist Union's efforts were very welcome but having the capacity to pay this off during the year was wonderful news. 4. Local Mlssion The church has been developing its interest in supporting mental health needs in a low key and preventive way by engaging with Renew Wellbeing over the year. The hope is that we will open up this caftrstyle shared activity and prayer opportunity early in 2022. We continued to support the local 'foodbank' practically in the giving of required items, some are involved in the Foodbank rota even with the Covid 19 restrictions this year. Another area of significant activity was identifying and moving towards the purchase of a building in the town. This projert began in July 2021 and took us right through the year with a small group coordinatlng the detai15. A lot of activity took place in December and into the New Year.

1. Inter-church engagement and othei partnerships The Church seek5 to interact with other local Churches in any way possible and the Church Development Worker has sought to maintain these links. There was the offer of zoom gatherings around the World Day of Prayer in March 2021 and a few from other churches joined in with this. There have been a number of Nairn ministers, prayer gathering5 involving some of the ministers in the town but not all. Jonathan has also participated in prayer times with a group of Inverness church ministers which has strengthened our links with a wider group
2. Wider Mission Interest During the year, we said farewell to our BM5 World Mission partner who was working in France and with whom we had a number of meetings in person. As yet, we have not resumed a connertion with BMS due to our limited resources. We have continued to support BMS via involvement in the Birthday scheme and we made a larger specific donation later in the year as a thanks for their work. An additional focus for us through the year. however, was the work of Tearfund and we used their material in the run up to COP26 and made a larger specifit donation for their work around that time as well as inviting one of their speakers to share worship.
3. Link with ihe Baptlst Union of Scotland During 2021, this has continued to strengthen as we have felt included in a number of ways through the year, not least in their running a further Assembly online.
4. Leadership Challenges Our leadership team has become smaller over the year and this challenge has to be noted with there being no clear way forward to increasing capacity at the present time. Financial Review Principal Sources of Funding The Church receives its funding from Church members and adherents by way of offering and Gift Aid donations. Results for the year The financial 5tatement5 for the year are set out in the attached document, pages 9 to 12. The Statement on page 10 reflects the overall deficit for the year of -£10,167 (surplus of £21,006 in
5. As stated above, the reason for the deficit was the paying off of a pension liability of £23,900. Thi5 was a one-off payment. Reserves The Church would aspire to the policy of maintaining unrestricted funds i.e. funds not committed or invested in fiKed assets, at a level which equates to approximately three months. unrestricted expenditure. Total reserves, including the net book value of fixed assets and balances on unrestricted funds, amounted to £140,6821£150.850 in 20201.

Grant Making Policv The Church makes grants from its tithed gift 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 for example the Scottish Baptist Fund, the Baptist Missionary Society and the Baptist Ministers, Fund. Statement on Risk The Trustees assess the major risks to which the charity is exposed on an ongoing basis and have established procedures to mitigate those that are identified a5 a result of these reviews for example the Child and Vulnerable Persons Policy and Insurance for the Church and for the pastor. Trustees, Responslbillties Under legislation relating to charities in Scotland, the Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the Church's affairs and of its incoming resources and application of resources, including its surplus or deficit for that year, and which have been properly prepared from and are in agreement with the accounting records of the Church and comply with relevant disclosure requirements. In preparing those financial statements, the Trustees are required to.. Select suitable accounting policies and then apply them consistently Make judgements and estimates that are reasonable and prudent Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Church will continue its activities. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the Church's financial position and enable the Trustees to ensure that the financial statements comply with the requirements of Section 5 of the Law Reform IMi5cellaneous Provisions) (Scotlandl Act 1990 and the Charities Accounts1Scotlandl Regulations 1992 flowing therefrom. The Trustees also have general responsibility for taking such steps as are reasonably open to them to safeguard the Church's assets and to prevent and detect fraud and other irregularities. On behalf of the Trustees Trustee Doted.. ZCilq/21

Nairn Baptist Church Report of the Independent Examlner to the Trustees of Nairn Baptist Church for the year ended 31 December 20.21. I report on the accounts for the year ended 31 December 2020 which are set out on pages 9 10 12 whicn have been prepared on the basis of Ihe accounting policies set out. Respeclfve Responslbllitles of Tru$tee$ and Examinei The charity's trustees are responsib￿ for the preparation ol the accounts in accordance with the temis of the Charities and Trustee Investmenl (Scotland) Act 2005 and the Charities Accounts (S¢olland) Regulations 2006. The charity trustees consider that the audit requiremerrt of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility lo examine ihe aecounts as required under section 44 {1) {c) of the Act and to state whether particular matters have come to my attention. Bas18 ol Independent Examlnèfs Statoment My examination is earned out in accordance vAth Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the ¢harity and a comparison of the accounts wesented with those records. It also indude$ consideration of any unusual items or disclosures in the accounts, and seeks explanation$ frorn the trustees conpming such matters. The proodutss undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion +X the view given by the accounts. Independent Examln8rf8 Statement In the course of rny examination, no matter has come to my attention. 1. which gives rne reasonable cause to believe that in any material aspect the requirements.. lo keep accounting records in gccordance with Section 44 {1) (a) of the 2005 Aet and Regulation 4 of the 2006 Accounts regulations and to p￿pare accounts ￿leh accord with the accounting records and mply with Regulation 9 of the 2006 Accounts Regulations have not been rnet, or. 2. to Which, in my opinion, attention should be drawn in order lo enable a woper understanding of the accounts to be reached. Dated.. TaxwrFght 65 Moss Street Kerth A855 SHE . Andrew Nottingharn F.C.C.A.

Naim Baptist Church- SC021084 Balance sheet (Summary) As at: 31 December 2021 As at 31112rk021 AS at 3111212020 Currènt assets Cash al bank and in harKI 140.682.89 150.850.￿) 140.682.89 150.850.(M) Net Cufrent assets 1888 Current Ilabllltl88 140,682.89 150.850.00 Total ossets Itss current liabiliti1¥ 140,682.89 150,850.DO Total not assols loss 1labl1l￿oS 140.682.89 150,850.00 Representqd by Unr8Strictod Unrestricted- G8n8ral fund S1.1S3.25 61.250.36 Deslgnated Degnaled- Alph8 Courss D8signaled- 8uilding Fund Designated_ Kraft Group D9signalod- Spociai EvÈnis 274 85 274.85 12,869.64 20.LKI 1107.591 12,889.64 20.00 11Q7.591 Restrfctod Reslrided- Baplist Mi55iOtTrary Sosrety Re$tricted- 8uilding Fund Restric18d Restricted- Felbw5hip Fund Resthcteil- Oulreach Funds R&&tricl&d- Special Cdlectior Restrict8LI- Youth Fun 170. 75,487.29 419.64 22.05 379.49 15.731 140.00 75,487.29 519.64 22.05 379.49 15.731 Fund5 of thg church 140,6B2A9 ISO,850.00 21 January 2022

Nairn Baptist Church - SC021084 Receipts and Payrnents Account For the period from 01 January 2021 to 31 Decembgr 2021 Genernl Designated fun Restrteted funds Totsl n¢ts Prfor y￿r total lunds Recelpls R￿pts frcffl generated funds Vduntary income (Xher receipts 36,232.95 25.65 170.00 36.402.95 25.65 39.799.96 173.81 Totsl rece¢pts 36.258.60 170.00 36,426.60 39.973.57 PaymÈnts Cost of generthng funds 46,059.31 296.40 240.0 46,299.31 296.40 18,671.7 295.40 Governance costs Totsl paymants 46.3S5.71 240.00 46.595.71 18.967.10 Surplus forthB year 110,097.111 170.001 110.167.111 21.006.47 Transfers Gross transfer5 beiween fund5- in Gross transfers between lunds- out Ex¢es8 of ro¢0ipt$ over paymen¢s before other 94ins l... 110,097.111 0.001 110,167.111 21,006.47 Net movem8nt In funds after transfvrs 110.097.111 (TO.001 110.167.111 21.006.47 Recon¢iliation of funds Totsl funds brought forward 61.250.36 13,05&90 76,542.74 150,850.IKI 129,843.53 Total fund8 carrl8d forward 51.153.2S 13.056.90 76,472.74 140.682.89 150.850.(KJ Represented by UnTestritted Generd fund Designated pha Courses 8uilding Fund Kraft Group SpeGial Events Restricted Baptisl So¢iety &Jilding Fund Restricted fellowshlp Fun Outreach FurKIs Speclal Collections Ytyjth Fund 51.153.25 51,153.25 61,250.36 274.85 12,869.64 20.00 1107.591 274.85 12,8e9.64 20.0) 1107_591 274.85 12.869.64 20.LK) 1107.591 170.00 75,487.29 419.64 22.05 379.49 170. 75,487.29 419.84 2205 379.49 140. 75.487.29 519.64 22.05 379.49 15.731 15.731 15.731 21 January 2022

Naim Baptist Church - SC021084 Analysis of recoipts and payments selected peTiod: 01 January 2021 to 31 Decembgr 2021 Total Unr•strf¢i•d Restrkt•d ThIF ye4r Lxty•ar Receipts Receipts from generated funds Receipts from generated funds 1008- Fundraising Receipts from gènerated funds Sub-totals Voluntary incom• 10Q1- Offerings 1002- Grft Off8rlngs 1003- Grft Ad Refunds 1005- Donalion5 Received 9,182.00 21.626.00 4.601.00 823.95 9,182.00 21.626.00 4,601.00 993.95 8.122.L 23.840.60 6,907.36 930. 170.00 Voluntary Income Sub-totals 36.232.95 170.00 36,402.95 39,799.96 Receipts from generated funds Totals .232.95 170.00 36,402.95 39.799.96 Other receipts Other reeèlpts 1004- Bank Interest 1006- 8apb.st Union Grant 25.65 25.65 173.61 other reegipts SLSb4otals 25.65 25.65 173.61 other receipts Totals 25.65 25.65 173.61 Receipts Grand totals 36.258.60 170.CX) 36,428.60 39,973.$7 Payments Cost of generating funds Co$t of generating tunds 1227. Fundraising Costs Cost of generating funds Sub- totals Cost of generating funds Totals 21 January 2022

Total Th15 y•ar L4¥t Charitable actlvltles Charliable a¢tivitie5 1201 Ministe¢8 Remuneratien 1202- Hwsing ￿lO￿an￿ & Councll T8X 1203- Advertising 1204- Mission Support 1205- Music & PA 1206- H￿1 Rental & Insuran(* 1207- Pulpit SuprAy 1208- Ststion8ry 1209- Slxjttish Baptist Fund 1210- Sunttry 1211- Sunday sc￿ 1212- Donaions 1213- (hjtreath Expense5 1216- PAYE 1217- Car M1i>wance & Mileage 1218- Book Ivlowance 1219- Calerin9 1220- Teleph￿e 1221 Pension 1224- Youth 10,396.43 10.396.43 7,262.40 329.14 1,OW.00 925.08 1.828.40 60D.00 329.14 1.000.00 925.08 1,828.40 6￿.00 579.00 1,512.00 3.039.43 556.06 0.53 2.397.09 940.00 579.00 1.512.00 3.039.43 1,722.00 23.28 240.00 240.00 30.06 1208.831 1.258.50 810.00 1245.181 30.06 1208.631 18.93 18.93 25.857.62 25,8S7.62 2.927.02 1225- Creche 1228- ConfereneÈ Costs 1229- Interim Moderator 151.85 151.85 120.00 Charitsble adi¥4tles Sub-totals 46,059.31 240.00 48.299.31 18.671.70 Charitable activltles Totals 46.059.31 240.Th) 46.299.31 18,671.70 Governance costs Governance costs 1223- Accounts 296.40 296.40 295.40 Gov•rnance costs Sub-totals 296.40 296.40 295.40 Governance costs Totals 296.40 296.40 295.40 Payments Grand totals 46.355.71 240.OD 46,595.71 18.967.10 21 J8nu8ry 2022