SL O2N A. 2022 | 

## WESTRAY BAPTIST CHURCH 

Scottish Charity No: SC021139 

Trustees’ Report and Financial Statements 

Year ended 31 December 2022 



Westray Baptist Church Scottish Charity No SC021139 

## Contents of the Financial Statements 

for the year ended 31 December 2022 

|||||Page|
|---|---|---|---|---|
|Church Information||||||
|Report of the|Trustees|||Z|
|Report of the|Independent||Examiners|4|
|Statement of|Financial|Activities||5|
|BalanceSheet||||6|





Westray Baptist Church Scottish Charity No SC021139 

## Church [Information 

## Trustees 

## Address 

Bankers 

Royal Bank of Scotland | Victoria Street 

KW15 1DP 

Solicitors 

[ OWS 3 Broad Street Kirkwall KW13 1DH 

## a Examiner 

Orcadia Chartered Accountants ORKNEY KW15 1HZ 



Westray Baptist Church Scottish Charity No SC021139 

## Report of the Trustees 

The Trustees are pleased to present their report together with financial statements of the church for year ended 31 December 202? 

## Status of Charity and Governing Document 

Westray Baptist Church ts established by Constitution Phe church ts a Scottish Charity (No SC021139) Uhe church ts recognised by the Inland Revenue under reference number CR33992 

Aims and Affiliation 

The aims of the church are in line with its mission statement — “the making and maturing of lisciples of Jesus Christ in the power of the Holy Spirit to the glory of God”. The church is iftiliated to the Baptist Union of Scotland 

## Trustees and Office Bearers 

## Appointment of Trustees 

New trustees are nominated for appointment by the eXisting trustees. There is no fixed term tor time in vartous roles and would be familiar with the church's values. its aims and objectives as 



## Achievements and Performance 

Church membership ts 52. with one new member being added over the course of the year Attendance at Sunday morning services has declined. and services are quieter with less returning to gather together post Covid 

We ran an Alpha course at the beginning of January 2022 and continue to work closely with the Church of Scotland especially for services at Easter, over the summer and Christmas services 

Regular activities take place tor children with Sunday School, Bible Class and a creche ona Sunday morning and a fortnightly get together, called Connect, on Monday evenings for secondary age youth 

## Financial Review 

## Principal Sources of Funding 

[he church receives its funding by way of weekly offerings and gift aid donations \ loan has been obtained trom the John Reid Trust 

## Results for the Year 

[he financial statements for the year are set out on pages five to seven. The statement of financial activities on page five retlects a net loss of £5,532 (2021 - loss £1.704) Reserves [tis the policy of the church to maintain unrestricted funds te. funds not committed or invested In fixed assets, at a level which equates to approximately 3 months unrestricted expenditure This allows sufficient funds to enable the ongoing work of the church to be maintained. Total tunds not committed or invested in fixed assets at 31 December 2022 were £49,108 (2021 £54.640) representing more than 12 months unrestricted expenditure Approved by the trustees and signed on their behalf. pe ~~—~~ “—- _ a. Date 11 June 2023 

Page 3 



## CHARTERED ACCOUNTANTS 

## Independent Examiner's Report to the Trustees of the Westray Baptist Church 

## Respective Responsibilities of Trustees and Examiner 

the Charities and Trustee Investment (Se tkand) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 Regulations does not apply. [tis my responsibility to examine the accounts as required under section 

## Basis of Independent Examiner’s Statement 

## Independent Examiner's Statement 

- yelieve that in any material respect the requirements 

   - ° ) prepare accounts Which accord with the accounting records and comply with Regulation 8 otf 

Orcadia Chartered Accountants 

12 June 2023 

Pave 4 



## Westray Baptist Church 

Statement of Financial Activities Year ended 31 December 2022 

|||||Total|lotal|
|---|---|---|---|---|---|
|||||2022|2021|
|||||E|£|
|Receipts||||||
|Church Collections||||3.305|3.803|
|Gitt<br>Aid Donations||||28.275|28,990|
|Tax Recovered on Gift<br>Aid Donations||||8,495|7.998|
|Other Gifts Donations||||1.115|2.100|
|Interest||||9)|1S|
|||||43,190|42.909|
|Other Receipts||||0)|()|
|Lotal Receipts||||43,190|42,909|
|Payments||||||
|Direct Charitable||Expenditure||||
|Minister's Salary||||24.954|2AQNT|
|Pulpit Supply and|Pastoral Expenses|||352|70)|
|Pension Fund Contributions||||3.67]|3.606|
|Manse Insurance||||410|359|
|Church Insurance||||N34|755|
|Electricity||||1.049|2151|
|Manse Costs||||3,985|2 896|
|Repairs. Replacements||||251|0)|
|Scottish Baptist|Fund|||2000|7 000|
|Sunday School Materials||||140|26]|
|Donations to Other||Charities||3,580|3.480|
|Miscellaneous||||4.114|1.642|
|Leyal Fees||||X06|0)|
|Independent Examiner's|||Fees|376|376|
|Total Payments||||48,722|44.613|
|Surplus (Deficit)|of Receipts over Payments|||(5.332)|(1.704)|
|for the<br>Year||||||
|Fund Balances Brought|||Forward at 01 January 2022|28023<br>13|282,217|
|FundBalancesCarriedForwardat31December2022||||274.98||230,513|



Note: All Funds are Unrestricted 

Page 5 



|Westray Baptist|Church|Church|||||
|---|---|---|---|---|---|---|
|Balance Sheet|||||||
|at 31 December 2022|||||||
||||||2()22|2021|
|FINED ASSETS|||||£|f|
|Manse|||||157,872|157,872|
|Church|||||60.000|60.000|
||||||S17 R79|417.279|
|CURRENT<br>ASSETS|||||||
|Debtors<br>- Gitt Aid|Tax due|||9346||S151|
|Debtors<br>- Scottish|Water|||B27||827|
|Royal Bankof Scotland||||39.630||46.968|
|National Savings Account||||2 495||2.495|
|||||53.418||58.479|
|CURRENT LIABILITIES:|||Amounts falling due||||
|\W<br>One Yea|||||||
|Loan trom John Reid<br>Trust||||2.166||> 166|
|Creditors<br>- other||||1368||)Q7|
|Due to Independant|Examiner|||576||576|
|||||1310||3.839|
|NET CURRENE|ASSETS||||10 ||54.640|
|NET ASSETS|||||266,98\|272,9:1.2|
|Represented by:|||||||
|Balance Brought Forw||fat Ol|January 2022||TIS [2|274.716|
|DeficitofReceipts|over|PaymentsforYear|||(3.532)|(1.704)|



Dated 

Lith June 2023 

Pave G 



qfrat 

Westray Baptist Church 

Notes to the Accounts 

I Trustee Remuneration and Related Party Transactions ae... ed remuneration of £27,974 

| Trustee received re-imbursement of expenses of E585 

- 2 Donations to Other Charities 

2022 2021 £ £ GoGo Olive 2480 3.480 Faith Mission LOO . 3.580 3.480