Scottish ChorAty No.SC021250 Tiree Baptist Church Trustees, Report and Financial Statements For the Year Ended 31 December 2022
Tiree Baptist Church Contents tsfthe Financial Statementsfor the year ended 31 December 2022 Page Church Information Report of the Tmstees Report of the Independent Examiner Receipt5 and Payments CoUnt Statemènt of Balances Notes to the Financial 5t6tements
Tiree Baptist Church Church Information Trustees A list of active Trustees durirE 2022 is pr*ed in the TTUStees' Report on Page 2. Addresses Meeting places.. An Talla Community Hall Crossapol Isle of Tiree PA77 6UP Baugh Church, Baugh 151e of firee PA776UN CoriespoThder)ce'. 3 Heylipol Hèylipol Isle of Tiree PA77 6TY wWW.tireeaptlst-Church.ofg.uk Bankers Royal Bènk of Scotland plc Scarinish Branch Isle of firee PA77 6UH Sollc5tors Mitchells Roberton George House 36 North Hanover Street Glasgow GI 2AD Indendnt Examlner 38 Cannerton Park Milton of Carnpsie G66SHR
Tiree Baptist Church Report of the Trusteestror the year ended 31 Decemtr2022 Report ofthe TN5tee5 for the yew endbn8 31 DecernbÈr 2022 The True5 are pleased to present their report together Wfth the financial Statements of the Church for the vear endeé 31 December 2022. Statu5 of Charity and Go¥eming Document riree Baptist Church is e5tsblished by Constitutn. It is a registered Scottish Charity (No. SC0212501. Aim5 and Affiliation The church is established for advancing Christian religion in all parts of the world through misgonary activity and other work of any kind, and to nefit in any way such charitable objects as the Trustees in their absolute dlscretion think fit to 5UPPOrt or esrablish. The chufch is affiliated io Bapttst Union of Scotland. Trustees and Offke Beartrs The Church is congtiOr1al in poficy and its day-to4ty running is undertaken by the ieadeis Ithe Trustees). The leaders who served during the year and to the date of this report were as follows.. Trustees Secretory Treusurer A5515tunt Trtosurer AppoSntment of Trustees The Church members In Geneyal Meeting thall appoint the Trustees. Every Trustee shall be eletted for a term of three ar5 but 15 eligible for relection. Prior to their appointmcnt. new Trustees would have served the church for some time in variou5 roles and would be familiar with the church's valves, and it5 aims 2nd objectives as well as its day-to4lay operations. As part of their induction Programme, new Trustees are required to understand their rtatutory rèsponsibilities. Actl¥Stles and Achievements The congregation continued its commiiment to support Ihe Baptist Union of Scotland both spiritually and financially- Ouring the year. the Campbell famTly left our fellowship on laking up new employment opportunitie5 On the Mainland. AlthoLJgh attenoanc@ 81 our Sunday Club had de(reasÈd considerably, thanks to the efforts of Laura Kilpatrick numbers had begbn to rise again in the run up to Christmas. Fortni8htly Coffee Mornings resumed in the ALbtumn and present good opportunities for us to interact wrth ihe tsland Community. The Rev continues to help our felk)w5hip in his retirement. wilh preachinE, Pastoral work, and takire funefals for our Community. During the various lockdowns we took our Sunday Gatherings online, both live and cOrded. and this practice ha5 EontFnued as an addition io face to lace gatherings. This has a particular relevance in our island situation and demographic. DurinE the year Rev Ruth Kel$0 of Knightswood Baptist Church was appoinled as Interim Moder3tor and is able to attend m05t meetin8s of the leadership via our Zoom accounL We are ihankful for her input and ad¥Ke. Page 2
Our building at 8augh has beeft increasingty used for Sunday Services. A part-lime janitor has been appolnted to care for our premises ar 8augh and he is very effectively carrying out this ro. At the end of the year we werè able to change our legal status to that of a Scottish Charitable Incorporated Organization ISCIOI. We are grateful to lan Tainsh our A55É5tant Trea5urÈr and Alan HollOdy, 50liciior to the Baptist Union of scotla1, who carried out much preparatory work to effect this charEe. Re5er¥e5 Re5uIt5 for the year As a resutt of a surplus for the year of £91741£5.0841 the church held at the year end, total funds of £282,4731£271,7171. This consisted of a General Fund amounting to £24.9531£13,6821, a Designated uilding FLJnd £25.(X(1 1£25.(Wl. plus RerIcted Funds of f32,250 1£34.6161 and an Asset FuTrJ of £200,(X)lE2o4,4181. The reduction in ihis fund of £4,418 is to write off the orwgirtal cost of old fixtures and fitting5 which no longer exist. These had been fulty depreciated many year5 a80. The Baugh Church asset v4as rèvalued in 2015 to refiect its current V71ue in¢ludin8 the renovjtlon Costs and new fuini5hbngs and equipment purchased. There is currently only one Rettritted Fund namety a Butlding Fund of f 32.5201£34.6161. The trustees are satisfied with the level of reserve5 ret3iftÈd by the charity. On behalf of the Trusteès rrustee Dated.. 23 May 2023 Paoe 3
Tiree Baptist Church Report of the INiependent Examiner5 to the Trustee51or the yeor ended 31 tjecefnber 2020 I report on the accounts of the churth for the year ended 31 December 2022. which a set out on pages 5t09. Respecti¥e responsibillties of truslees and examifier The £haritls trustees are iesporsible for the preparation of the accounts in accordance with the terms of the Charities ènd Trustee Investment IS(otlandl Act 2005 and the Charitie5 Accounr5 (Scotlandl Regulatiorh$ 2tX)6. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Aicounts Regulations does not appty. It is my responstbility to examin? the accOuts as required under section 4411) Icl of ihe Act and to state whether particular matters have come to my attention. Basi5 of independent examinerf5 StateFnent My examinatK)n is carried out in accordan wtth Regulation 11 of the Charities Accounts (Scotlandl Regulations 2W6. An examination includes a review of the 3ccountinB records kept by the charily and a compari50n of the accounts presented with ihose records. It also includes consideration of ally unusual items or dixlosures in tht accounts and seeks explanations from the tnjstees concerning such matters. The procedures undertaken do not provide all the evKlence that would be required in an audit, and consequently I do not èxpre&5 an audit opinion on thè gFven by the accounts. Indepehdont Examlners. Statement In the course of my examination. no matter has come to my attention - wh5ch gives me reasonable cause to believe ihat in arby rnaterial respect the requiremènts-. to keep accountirtg records in accordance with Settion 44111 lal of the 2005 Act and Regulation 4 of the 20( Accounts Regulation& and to prepare accounts which accord with ihe accourbting records and comply with Regulètion 9 of the Accounts Regulations have not been met, or 2. to which, in my opinior7, attenlign should be drawn in order to enable a proper undErstandir8 of the accounts tD be reached. Narrie Address: 38 Cannerton Park, Milion of Campsie. G66 8HR Oate.. 24 May 2023 P•g¢ 4
Tiree Baptist Church Receipts and Payments Accounts A$at310teMbOr 2022 TLal X)22 To1 2021 Receyts RtÉu'.aT8wiD8 & Donatw TaK (OVered0 8rfiaO DonatrS forothers Bun& Fund Bank InreSt 211171 26 2LQ71 5,503 3,952 1.655 166 20JX)5 372 I1$ 677 1,655 166 Use of MiseS 2,415 k93 2S6 Other4n(ome To>1 RÈcÈVts 193 18.691 34.975 25.592 Payments PDymentsfor (knrtthIKilts MinKsior55alary costs Pens lfitenm Mth4èratoi confeIKeSraInl onorHntsm 206 120 Chvrchinsutance Rent Heal & bght Pr(perty MIfiEen•r w01p1T3thLrn1 PeSrwrS Baptist UnK)rTrof Sctrttar Griin8 to Others Siindry Exp2nse5 ComputeflEquynentC05ts Eoulpment Ildjng Fund 767 1212 767 1.212 710 470 295 943 1,173 3.703 I71 3,703 1.071 4316 178 496 534 496 534 3.751 3,751 6J07 Le8al Costs IndepÈDdent EKèmv47ti011 Total PaymeM5 754 ico 17.421 754 loo .801 90 20.508 thÈyear IL270 .IY4 Sm4 L05son Revbnof FrdA55ets 14818) 101 EMeMentH1llftrtrarf•r$ 11270 IC5141 Totallund5 t¢0hr{rt 2391Ja4 271.717 272.633 Tv&llun&(afrtÈdfcwward 49.953 231520 281473 277.717 ftegre5entsd bv.. UNestrpftediunds Genera., Fund Restrkfe44Fw 49.953 49.953 38.683 iIng Fund Re5epoes 32,520 32.520 34.616 204A18 Z8Z.473 277 717 P38e_S
Tiree Baptist Church Statement of Balances As a131 DwèmbÈr 2012 1022 2021 2021 TaniVJe A55ets 2( 2118 Ballk & lash Opening balae SLJrJlu-/IOefKtil fortit yeèr CIDSi balances 68.215 B2,473 n,299 Totslofmonelary assets Reseive5 GeDer6. lun5ne0) fund5 e5Enated Funds PÉstittedfun(ts 24953 25.IXKI 232,520 13W3 2391534 282.473 277,717 Approved tytheTrtee$ on23 May 2023 apdsvAnedthrlhabY underYed" Tru_%rep TFuse The note5 Ito8 f(m pa0+ these tiThancial ststEment.s. Page 6
Tiree Baptist Church Notes to the Flnancial Statementslor the yeorended 31 LTrecember2022 l. Accounting Policies Accountin9 Conventlon The financial statements have been prepared under the historical cost conventK)n, and in accordance with the Charities Accounts (Scotlandl Regulations 21Y)6. Basls offinancialstatements The financial statements have been prepared on a receipts arKI payments basis. Investments As the accounts are prepared on a receipts and payments basis the snvesDnents are Included at cost. Market Value of the investments is disclosed within the notes to the accounts. rrxed Assets A statèment of the assets held is shown in the notes to the accounts. No depreciation has been applied as depreciation is a non-cash item arKI therefore should not be included in the receipts and payments ccount. Receipts and Payments Account For the Receipts and Payments account a5 shown on page 5, funds are defirhèd as follows= Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general fvnds. Desi8nated funds represent unrestricted funds whKh have been earmarked by the Trustees for particular purpose5. Restrirted funds comprise income which ha5 been recetve(I for the objetts of the church and specified for a restricted purpose within these objects by the donor. Page 7
Tiree Baptist Church Notes to the Receipts and Payments Accounts As at 31 De¢ernber 2022 2 Tanga> Ik¢edassets Herhab FrKture5 & Fltth¥s 2022 2021 Total knetva At l January 2022 Additions Disposals see notebebw 2(X).(M)O 4A18 204A18 204A18 14A181 14,4181 At 31 December 2022 2CK) 000 204 d18 At 31 December2021 Noie.. the dsposal figure above is towrtte off dtl F&F which We fulty deprectiated aNI Iger e5t. Thereweo no transactionswith ttee$during theyeai. 4 Gfving toolhers 2022 2022 2022 2022 2021 Funds dlsbursed Gewal Earmarked Totsl Total T8arfund Afghanistan Appeal Tearfund Pakistan Floods Appeal Tearfunf Ganeral 8MS Appeats Ukraine 2022 Glas8ow Cty Mission asgow fjty M6si¢M ITMFI SdarTiree 8MS. supportof P&l Lyrnh Abraharn's Oasis Ethknpa 863 619 1,435 1,435 650 1,623 1,623 930 930 170 170 837 850 337 5CQ CAP 201 201 500 500 CurarTr Gerwal Funds SU Scotland 500 Community mabus Fuftd 47 500 4,316 2280 337 4,292 6,909 Page 8
Tiree Baptist Church Notes to the Receipts and Payments Accounts A5 at31 Decernb¢ 2022 5 iJrro5trthdlthd5 QLOI.IZ RecEi5 Paynerts Tra$ 3L1122 ral Fthid De5igna¥Éd BL¥hnI FLTh rotal unrEstrTcIEdkn& I33 28fi91 24.953 28.691 117.4211 49.953 The GEnemlFund eraJmpa55e5all l(XLEaar4itses ofT Bapttstrth.Lthertharn1IWwthf isreStr-t The Deoated Fund wa5setupin 2022 toakn£25AXKJ GeneTrFUrdtrtsSah FL 6 Re5trirted Funds toOthÈrs Buildine Annexe F Baugh Prooerty AssetFuThl Tot21 51ettfun 4M9 1fi55 14.6291 13,7511 a416 204A18 23934 32520 20D.( 232,520 14.4181 14.4181 6.284 18.3801 Tftsl otralf 277.717 34975 1258011 141181 282A73 0 Propellv AS$8tFunrtfepsent5 o[Ihe ELiilryin 20JSfthvdrto ffs Yrw7fs0n. ThE Buildinfj AryneKe Fund repfff5ents eom701kedlunds donated tothe Chuffchty fflerntse Dnd to be usedfortheprrwsedArtne¥eof the (hwthbuthg ot&ruqh. 7 Brtakdty•l FdRe(eVts1PJVrne5 1022 Re¢¢ Furthisiry Coifee Pot Sak ofwork 1ffi5 Paym•nts SfPA3pptrth Le¥al Fees L51 8 Wc*shp&Tea(lA•wCes 2022 2021 Energiie 5ub5(riwons IIJA£251' 55 leS + YouthW(yk Leadyng seice ètfMF Liteiète + CE (r5ematerialS 275 187 155 76 328 144 390 144 Zwm Anp.ual 5th5Cri AdveTri kS SundTre5 142 28 -Energiie Subs tem)inared kn 22 Page 9