Scoltish Charity No.SC021230 Kirkstyle Baptist Church Trustees, Report and Financial Statements For the year ended 5 April 2024 l+P Innes & Partners Chartered Cerbtl@d NLcThmtsnts
Kirkstyle Baptist Church Contents of the Finallcial Statemelltsfor ih¢ year ended 5 April 2024 Page Report of the Trustees Report of the Ind¢p¢nd¢nt Examiner Receipts and Payments Account Staiem¢nt of Balances Notes to the Financial St&teTnents
Kirkstyle Baptist Church Report of the Trusteesfor iheyear ended 5 April 2024 The Trustees aT¢ pl¢as¢d lo pr¢s¢nt their rewrt together with the financial statements of the ChUh for the year ended 5 April 2024. Status of Charity and Governing Document Kirkstyle Baptist Church is established by Constitution. It is a r¢gisl¢red Scottish Charity (No. SC021236). The charity plan to change its legal forni to & Scottish Charitable IncotTroraled Organisation (SCIO) from 6 April 2025. It was registered as & SCIO on 2 April 2024. The charity is in the process of being wound up and will trnnsfer all of ils assets and liabilities to Carluke Baptist Church (SC053250). Aims and atTiliation The aims of the church are in line with its Mission Statement - "To develop disciples of.Je5Ms Chris¢ ihrough joyful worship. spirilual nurlure ijnd Lompu&'sionale oulreach" The church is affiliated to the Baplisi Union of Scotland. Trustees and Leaders The church is congregaliollal in policy and its day to day running is undertaken by the Trustees and the Church Leader5 (who are also Trustees for the purposes of holding property). The Church Leaders and Trustees are appointed by the Church Membership. Elected Trustee% serve for a period of five years. Prior to their appointment, new Trustees will have served the Church for SOTne time in various roles and will be familiar with the Church's values, its aim5 and objectives as well a5 Its day-to-day operations. As part of their induction progrdmme. new Trustees are requir¢d io understand their staiulory responsibilities. Retiring Trustees shall be eligible for nomination for re-election. Leaders will nomially serve a five year Terni of Office and retiring tKaders may be nofftinated for re-election. The Trustees and Ikaders who served during th¢ year and tt) Ih¢ date of this report were as follows.. Activities and aehievemtnts Th¢ Pastor, has been back working fulltime. We wetr deli8hted to welcome 9 new people into membership of the church. We have Continued to use our You Tube Channel to provide s¢rvi¢¢s for th05¢ who were housebound or ill The weekly email continu¢s to keep everyone connected and our F¢bOOk page is a useful t(K)I for communication with both members and adherents and the wider community. The Centre of Hope Cafe 15 open to the community on a Monday morning and provides free food for the ommunity through Fairshare with T¢sw and Greggs. Food Bank refe81$ can also be requested at the café. 'Dit8 and Pi¢c¢3'Ihc uftcrschool club for primary ¢hildr¢n with llutism providcg support for parcnt3 and is run by our Children'5 Worker. She also leads the Sunday Schi)ol and rnns a toddler group on a Tuesday morning. Our Social Care worker has continued to maintain support groups and provide one to one support as tEquired. We have rec¢ived funding from The Robertson Ttust for the Social Car¢ Worker w)sition. Page I
Kirkstyle Baptist Church Report of the Trusleesfor ihe year ended 5 April 2024 Activities and achievements (cont'd) Our Bible Study has restarted on a Thursday evening and The House Groups began again in January 2023. Also, we have continued with our members opening and leading the service each Sullday. The membetship voted to change ourcharitable stalus to a SCIO and work is underway to complete this process. It has been exciting to welcome new people and families along to our Services and to provide support for the community in which we are placed. Flnancigl review Principalsources offunding The church receives its funding from church members by way of weekly offerings and Gift Aid donations. R£sMltsfor iheyear As a resuli of a surplus for ihe y¢ar of £1,690 {2023: deficit of £4,774). the church held total funds amounting to £12,598 (2023.. £10,908) at the year end. split between the general fund of £12,598 (2023: £10,508) and restricted funds of £nil (2023: £400). Reserves It IS the policy to maintain unrestrieted funds at & level th8t equates to three months unrestricied expenditur¢. This allows sufficient funds to enable Ihe on80ing work of the Church io be maintained. The trustees recogni5e thal the level ofgeneral fund reserves remain5 just below this level and will be working this year to build thes¢ reserves up to this level. Admlnistrailve InfOrmlOn Bankers Bank of Scotland 3 Kirkton Street Carluke ML8 4AB A$-...r4.y.yioW.A. 2024 behalf of the Trustees on Page 2
Kirkstyle Baptist Church Report of the Independent Ex#rniner to the Tru5teesfor the year ended 5 April 2024 I report on the accounts of the church for the year ended 5 April 2024 which are set out on pages 4 to 7. Respective responsibilities of Truslees and examiner The charity's Trustees are responsible for the preparation of the accounts in a¢cordance with ihe lernis of the Cliarities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Tru5te¢s consider Ihat the audit requirement of Regulation l O(1 ) (d) of the Accounts Regulations does not apply. It is my respoiisibility to examine the accounts as required under section 44(1) (c) of ihe Act and lo state whether particular matters have come to my attention. Basis of independent examiner s statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (S¢otland) Regulations 2006 {as amend¢d). An examination includ¢s a review of the accounting records kept by the charity and a comparison of th¢ ac¢ounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees conceming such matters. The procedures undertaken do not provide all the evidence ihat would be required in an audit, and consequenily I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement In the course of my examination. no matter has Come to my attention which gives me re&50nable cause lo believe that in any material respect the requirements- to keep ac¢ounling records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or lo which, in my opinion. att¢ntion should b¢ drawn in order to enable a proper understanding of ihe accounts lo be Ched. Innes & Partners Limited Chartered Certified Accountants Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD Date:.............. ...... 2024 Page 3 |+P Innes & Partners Chartered Certi Accountants
Kirkstyle Baptist Church Rec¢ipt$ and Payments Aceountfor ihe year ended 5 April 2024 Unrestiicted Re8irl¢ted fund Totsl 2024 Total 2023 Receipts Gift aid giving Non gift aid givin8 Gift aid recovered Offerings Donations Grants Hall Lettings Other income Notes 43,430 6.220 12,338 11,391 1.555 43,430 6,220 12J38 Ila91 1,555 12,000 4,982 lJ98 93J14 42,667 8,001 10.858 8,377 3,907 12,000 4.982 1,398 81J14 4,491 600 To¢a] receipts Payments Pastols salary and Nl Children and Family Worker's salary and Nl Swial care work¢r's salary and Nl Pension Ministers expenses Pulpit supply and singer5 Employee Travel & expenses Sunday h(X)I expenses Church and manse insurance Manse council tsx Heat and light Telephone Repairs and renewals Cleaning Stationery, printing and advertising Sundry expens¢5 Professional Fees Purchase of equtpment Donations Independent amination Total payments Surplus1{Deficil) for tbe year Transfers 12,000 78,901 32,975 8.609 4,186 3.957 67 32,975 8,609 16,186 3.957 67 30.636 8,000 15,230 3,957 12,000 80 1,170 238 2,560 2,695 6.685 720 1,428 123 336 398 1.018 436 7,306 660 45 2.643 2,839 7.464 720 45 2.643 2,839 7,464 720 711 423 37 1,144 5,066 219 7,793 726 500 423 37 1,144 5.066 219 7,793 726 79,124 2,190 (100) 2,090 10,508 12,500 91,624 1,690 83,675 (4,774) {51KI) 100 Net {decre4sp) l ill¢re4se ID ¢*sh hr the year Coah bolangw brought forwr&rd C balances earrfed forward (400) doo 1,690 (4,774) 12.598 12,598 10.908 Page 4
Kirkstyle Baptist Church Statement of Bvdlances as at 5 April 2024 Notes 2024 2023 Opening Surylus Closing Opening (Deficit) Closing bglance for year bA]ance ballee for year balae Bank acc(wnt 10.908 1,690 12,598 1,690 12.598 15,682 (4,774) 10,908 (4,774) 10,908 Total bank balance 10,908 15.682 Repr£sented by: Unrestrlcted fund General fund Restricted fund8 Building fund S(1] Worker salary fund 12,598 10,508 400 12,598 10,908 Sthtement ofwetj al 5 April 2024 Fixed as5els Church building Manse building 50,(M)O 65,OUO 115.000 50.000 65.000 115,000 Current assels Gifi Aid due 3,130 2,636 2,636 3.130 ststement of liabiliti *t 5 April 2024 Indcpendenl examination HMRC liability Bookkeeping Underpayment of pensions Third party donetions to be pass&1 over Other 762 726 484 1.200 140 278 254 276 1,719 3,082 Approved by the Trustees onaÈTbl N). OrE£L 2024 and signed on their behalf by the undffnotal: Treasurer The notes forni part of these financial statements. Pag¢ 5
Kirkstyle Baptist Church Notes to the Fillancial Statementsfor theyew ended 5 Apru 2024 l. Aceountlng policies Accounling conven¢ion The financial statements have been prepared under the historical cost convention, and in accordance with the ChitIeS Accounts (Scotland) Regulations 2006 (as amended). BusLs offmdnLlalstalenwnl& The financial statements have been prepared on a receipts and payments basis. Recelpls qndPaYnnts Accounl For the Pu)st of the Receipts and Payments account as shown on page 4. funds are defined as follows: Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available &s general funds. Restricted funds ¢omprise incom¢ which has been received for the objects of the church and specified for stri¢t¢d purpos¢ within these objects by the donor. Penslon cosls The wmpany now operate5 adefined contribution scheme. The costs ofcontributions are charged to th¢ re¢¢ipts and paymenls accounl in the year they are paid. Page 6
Kirkstyle Baptist Church Notes to ihe R¢¢eipt5 and Poyments Accountsfor (heyear ended 5 April 2024 2. Transgction8 Mryth Trustees During the yea Trustee, received £1.500 {2023: £1,500) to supwrt him in his missionary work. No Trustees reL¢iv¢d reinuneraiion or reimbursement of expense5 for their position as Trustees during the year (2023.. nil)- 3. Staff numbers The average number of employees during the year was 3 {2023- 3). 4. UDrestrl¢¢ed funds Balance At 06.04.2023 B8lAnce At 05.04.2024 Recelpts Payments Transfers General fund 10,508 81,314 {79,124) (79,124) (100) {ioo) 12,598 To¢al unre5tricled funds 10,508 81J14 12,598 Erplanarlon offundy The General fup7d encompasses all incoTrR and expenditure relating lo the primary foGus activities of the harity, other than tIM)se for which funding is restricted. 5. Rejtrieted tsDds Balance at 06.04.2023 Balance It 05.04.2024 Reeelpts P4ymenl8 Trgnjferj Building Fund Social Worker salary fund Totsl resiricted fun¢ts 400 (500) (12.000) (12,500} 100 12,000 400 12,000 loo Erplonatlon offuuds The Building Fund represents money received for the purpoge of maintaining and repairing the church building. The Social workeysaloryfynd r¢pr¢5¢nts money received for the salary costs of the sLa] worker. 5. Grants 4nd donatlons made UDre5tricted runds Restrlcted funds Total 2024 Tot81 2023 tist Union of Scotland 2,160 1,500 .500 960 368 2,160 1,500 1,500 960 2,160 1.500 1,500 960 336 850 KeriilTr Counselling Compassion UK nther Christian Aid BMS World Mission 100 205 1,000 205 1,000 7,793 7,793 7,306 All grants were made to organisalions whose airns are complimentary io the work of t charity. Page 7