3collish ('hurity.Vo. 3('021257 Crieff Baptist Church Trustees, Report and E¥inancial Sialemcnts Year Ended 31 March 2024
Crieff Ba tist Church Conttn15 of the Financial Siatenlentsftir ihejvor ended31 Alur¢h 21J2J Rewt of the TTu#ees Rep of the IndeF¢md¥Lt Examin Receims and Payments Account Ststement of Balanc N¢$ io the FJnan¢iai Ststemthis 9-10
C.rieff Raptiqt f.hiirch Repori of tht Trustees fc)r ihejeor epkled31 .Ilarch 20?4 The Trustres are pleased weseni thsr rqffi the nnanuai swements oftht ¢[th for the year elldd 31 March 2024 5t#lus o(Chrily and G•vtrniTr8 L)ocuAMI C.rietTBap¢isi C.hurLh Is &tablished by C.on51iiulion grKI Is a T¢8igred S¢otsith Charity. (No. SC021257). It Is rewstered th IURC a5 an bnin¢orporad OrgamsatioA The church is affiliated to the Bap115t Union ot'scotland. Alms #nd Arfili•ti• The church's obJeL1LV¢S we ihe %nceMent of Ihe Ckn"stian faith pnrnarily in Cridy. P¢nhshJr¢ bL thr(>Uoui S¢()Ilund thid the rest of thc world by m¢•nJ conqieffl wth ¢h¢ tctschin8J af the C.hnstJan Bible inchldinu w'orship. minisbry, miwon, wa¥'er. wu>e55, alucation. c¢xnmunLty s¢njc¢. th¢ sugDDrt of a¥encics, individud5 and othff thani4bl¢ cwrtisaioths molvtd in Chnxian rn15Jionary the relKf of pY¢rty or othc¥ s51 tye¢ds Thc Icado 51iip tcani li¢15 nionihly io Jixuss a with varitty of itrpi¢s inLludin8, TnaIniancc& r¢paiis. pasioral nc¢d5 wiihin the church farnilv and Men¢ral needs utyihin the widcr communiry. Busin m¢eiin8s for membcrs & friends are ¢ver half vearly iihe .4GM in May and the Hajf Yealy Medin8 In November) Addi11al m¢¢¢ir•g5are hdd as re4uired. Trmslets nd orrKe Be•re ni¢ ¥hu1h ¢& s¢lfui'uning and ¢onweuaii041 in policy and tis dzy4• ruming Is ¢urrenTIy undthaken fy the leaderthip ¢eam compn51ll8 Ihe Minister Icuffertly in F.Iderx and The LideT5 and Dexons aisothe Tws*es '1'iile deeds to the PiOF¢rry owned lry church areheld in the name(s) of thewvice Trusths Appoin¢meDi ofTrusiees The P&stor is awoinied by the ehijrth in accordance Ihe Ci)ttstiDJiion and the procedures recommended bv tk Bapn51 Union of Sertland IBLSI. "I"he Secrew., Tr¢wru. Eldm aTrd Dexons are elertec l)s" the Tnerr+Ts. They ncmal v sernt for three i'esrs are eligible for reryelection * the of thai period. OlfictrBtaTtTS may eoF¢d on a w04emi b&g"s as reqwTeJ than Ihe PaAor members Dt the leadership ieam wll have S'ed In ihe ¢huf¢h for some time and wll b¢ famili wth its workir85 As part Of Ihejr Inducti WO8ramme new Dea¢ofts are requir¢d to derand thr 5tawiory responsibilLtie&
Crieff Baptist Church R¢por¢ of tho Trusteosjnr ihc)Yor en3] Alarch ?024 Please see loW 50rne of the Tn evcrns and &uNiiies the (Thwch fdlowship have ixen inTro1 in ov Ihr Nl¥J¢h •O13. M¥¢h 2024 rknns ih15 itme w¢ hav¢ 4$ o Chur¢h fd10•thiP ntInn8 to 5¢& God's Suidw¢ for lh¢ fthur¢ diTeciion of ihe Thuich, thilst 11%"¢1Y beinb irn'olled in thc cornmuniTh' aTuJ styenwhcnin¥ knnds Mth (kiher fellowships tx)Ih locJly tiirther afield We r4)0 very wefu] for God's prokision for and at¢ of HI5 puTrle it i> to Hjtn thr Wory I l Richmond House serNice5 - thuTch mcmbets Join a tryuiar bau's with ihe IcsvJeDts for 8 tho worship servic¢ This is im. well rLYeived b). both #aff and ledents. 21 The PaTrneThhip wih Perth 41151 C-hwch coniinues to ble85 U5 aJlothryn¥ Ihe con¥re83tion io benefii from the ministry of I.es and HeleTh Hu'.chin#oth helpinm with ihc reaj ul rshIp ser¥ices on Sundai mornin8s cmce exh m(J)Ih Jl Tli¥ la&l¥ SuriJuw wviship ifi NfknRvy Purk wtll aliLTi&d by LvfTIiTiunily at IiSLIDrs alike as515ted by some of our rnernbers who twk pan Followul by the break.fa51 the Ep0p Ckurth 41 A yeiiou5 1$71 by rhrt Arntr btthhtrn on tnp", efd>led ihe fellouwhip kn wure pamership wth the FJath County Cowboy Church rrsuliing in a we¢kIon vjsii ¢0 the ¢hur¢h and cornmuniry fr( Ma). 28-Junc S ?023. They vtsy pttY¢1y received ty kncai hools. yVULlb Ilubb id Jii coiiitllllTiily rvrsi¢¥ 51 The w¢l¢omin¥ of fow w membL'fi. Jotnd tho ILr bwiaJy mLYnin¥ l. Apiil 2Q231. The fomally Join 24 Awl d•ie of this tepori 6} 'fhe Lookjng Trorv&d meetings hii'e ¢onunued to en8a8e ihe ContIOn in ptayerful on>id¢ratsor of th¢ fLrtwc of the f¢llowthip as we SEek uldte frtyD thc Lv".d ¢owar& callinm a Pa910T renewin8 iision iogimhu. A Retre is pl I I21 Awill. 71 The 8toMih of & musi¢AI gr4YJP involi'in8 m•nbers And att¢nder6 who r¢8ularly leAd th? fellowship in worship. 81 Th1¢ i¢il(tii¥ vf di¢ %latiJE ha% bcu) • v¥Mw¢ id suppvii ChLrch finatKes 91 ThrouKh Church meCyn the prO5S of applying for the Church 10 move from A UN'A to SC'IO. have w8wn8- Mryih Ihe beins ¢ornplrta in .Apnl 024_ aftw ihe d¢$ of this report 101 A wwnmill¢¢ cajlcd * th¢ MJY 2J AOM - wrth thc (knJc&tiv¢ of JJ ncw P#stor I I l A child-PTOtection liLY Eein8re52aTched pth fIrwd for¥pproval to the AGM. •) The Tu¢sday afterTwn warm4p0$ Lll COW*ion Puth Kinross Council loWed the church 10 be oÈxned to sllpw)rt members of der ¢ommunity lo find a warm placc i)v¢y tlr MermthS 131 Th4 Chw¢h Hall Is la to Vul( Community Groups throUh the wEek. _ Brownies. Tuesday Club. fjuLde& Fibromyalwa 8rwp- demDnaTaun8 the church's nlIert io the wider Crieff C¢ynmunit)".
Crieff Baptist Church Report olthe Trusiets for the year ended 31 March 2024 In these events wanl to give gratstude to our Ld for His care and guidonce. As a leader5hJp we wyni recosnise WLth gra¢iiude the many pastal i'15its aTKi caTin8 att¢ntion ih m¢MrS of the bodv xive anher rhroumhout uch E¢k. Th¢5¢ are a xr¢Jt ¢fOrt to those who receive them and a genuine to the wder communiry of ChTlS1'S love The ehureh rL%thves its fundin8 from members and fnends by Wdy of wcckly offcnn8s and monthly tanding order% many tsf whjeh are (nft Aided. from general donati$ A small Amount of rcvcnuc 15 rCiv¢d hjnny ihe hall The church d$ not organise )lf1¢ xttv1ll fr th¢ purpose ot-rwsin¥ Incornc for Irs owi usc. Refultslirt iheye4r 'I'he fininriil gi.Itemeni8 fnr the. yew Are set nut M PAgei& In In Tr Re$ And Paymen18 4ccNnl p¢ 6 T¢fiects a SUTrAus of £18.29812023 surplus of £2•,6631 P¢n510n ymentS for th¢ pensith deficit reMned a £1 per mortih for this a¢eountin8 Ptn(yJ The chwch vnade re8ular lith¢ paym¢ntS to ihe Baptist Ufiiorb of Scotld BMS Ivorld MisM * • t•t¢ of £80 50 per mnnih In exh nrg4rynli1 Reser It Is ihe aim of the church mwntwn unrestrithed fijnds as follows A minimum level wthich equate5 to arfjJroxim&ely three monihs. expendiDJre io rtsvpr ÉitiiAtlMg rhx MAY xi%p frrm limp in rirne A mximum l¢%.d. whL¢h tyu4te5 10 apwoxirnjl six month$ ¢xnditUtV. unl5 ih¢ thur¢h hJ5 a specific Jell in view OtheNise. Ihe Leadership Team io disburse excess funds i the fonn of donw.0 w #r$. In ihis accountin8 period li Wds weed thai Tewn and build the Lmrestrictrd funds to prepare for Ihr appoinmi¢ni of a ncw pa5tty fvr th¢ ¢hur¢h. H)¢e the (OenErd Fund balonce of £71.389 ?0?3 £33.8011 Is retaLtstd for this purpose Donation$ •nd %ifts 'hen lunds lOw. the Chvr¢h Mak dondions and donthd in¢<wn¢ to btheficLarie$ and orwJnjsl{}n¥ thg14r¢ ts¢n¢rally known the i£adership and the LuTL*. The knficiariea are involved in activiiics or minisiTiCS compatible with the church's objeciives
nj for the Futur*
11 Is the intention of the TnJ$tees io tyansfer the Unim¢otpcwtyJ Or8nistsi)n to A SCIO (Scottish Chariiable IneorTxxated (8als&i0n} within the nexi itlve month$.
Crieff Ba tist Church Report of Ihe TrnrteuforhleJwodd31 A<LvdJ 2024 CrietTB4Ytill Church Cti¢(r Pttth3hir¢ PF17 JAT Ba•ke Blok of S¢otlThd I GAlv•imore Stroot Crieff PH7 4nN Miikr Hwthy 14 Corni¢ Strert Crieff PH7 4AZ 6 Ath•ll C4¢4C PERTh PHI 5JN
Crieff Baptist Church Report ofthe Indendent ExAmiDer to the Trtee8.[r ihe year end¢d31 .Varch 2024 I report on the accounts of ihe Choriry for ihe w ended 31 March ?0 . which are sct out on pages 6 to Reqpee¢ive reApnTrsihilitI (•fTrnsleeA F.¥aminer The Tnbstees are respc41sible for ihe preparn1n of ihe counts in aeeordanee with ¢he temis of the Charities aThl Trustee Inv¢stm¢nt (Scotland} Ad 2005 and The Chariiies Accounts IS¢oilandl R¢gulaiions 2006 ias aThendJ. The Trustees consider that an audit rcquirerneni of Regulation l O( I l {d) of the ?006 Accounts Regulations diKs not app. It is my resp)nsibility to exami ihe xcounts as reWId under Sli0n 44(] Mc) of the 2005 Act and 10 stai¢ wh¢th¢r Farticular matters hav¢ to ¢(Mn¢ lo my all¢nii(ffl. B&¥iy of Indtp¢nd¢l Ex¥mitt¢r's Report M). examinaiion carried out in accorda¢ with Regulion I l of the ?006 A¢UniS Regulations. An exAminalion inilud¥5 A review of the a¢¢ouniing re¢ords kew by the Charity and a comparison of ihe acLounts presented with thise rwords. li al includes consideraiion of anv unusual iiems or disclosures in th¢ ac¢ounis. and wkin8 ¢xplana¢ions frnm you gs Trusi¢¢s ¢Onrning any such maltws. Th procedures uThJertaken do not provide all ihe evidence that would he wuired in an audit and OnY¢4u¢nily I du nui cxprr55 an audit vpiniun on thc vi¢w &iv¢n by awunt>. Ind¥p¢nJ¢DI Ex4min¢r's St*¢¢m¢nt In connection with my examination. no matter ha5 come to my atiention: ( l ) knhich gives me reasonable cause 10 believe that in any maicrial resp1 thc requirements- lu kccp a¥Lwriiiri¥ rtLLfftls in kunlal)Er %viili Sraivii 44(IMa) uf tli¢ 2005 Ail and Regiilatinn 4 of ihe ?006 Accoiinl% RegiJlaiit)ns. gnd to prepare accounts which a¢¢ with the accounti recor& and cornply 1th the R¢8uloiion 9 of the ?006 .Iccounis R¢gul&tion have not been rnet: or. (21 to NNhi<h. in my opinion. att¢niioD should k drawn tn OTdcr lo ¢nabl¢ a proper underslanding of the a¢¢ounis It) rexched. Dat¢.' I l December 2024 (itland Mvrris & Yvun Chartered Accountants 6 Aihull Cresc¢nl Perth PHI 5JN
Crieff Ba tist Church R¢¢¢ipis #lld P•ynkrnts.4¢rvull¢sfvr iheyear eled3} March 2U24 Rejtricied Fottd$ 2024 2023 Toil Total Rtceiptj Gift.Iid dtsnationj Gift.4id t&x r¢¢ovued (en plaie offering5 Manse Rent {¢[ In¢¢)me- hall& misLellaneous Specjal offerinas 310 22J60 18.845 5.592 l2.6l9 7.W5 1•.044 9.41)6 897 12.941 9,496 1.620 3361 3.014 Total rtc¢ipls 40.070 Pavmehti .statY¢tj 1.429 Staff Mi%cllaneous staff expen5 IMiTri¥ii(JniJld¥JwiifmT aF¥Ilts." Raptl81 Ilnion of qcotland BaoJJi MJ5sonary Society Aciion PanNerOne5 Irtstilutson don105 less than 840 1.440 1.440 £l.O(M)- 61:023- 8) .¥uppori CfA51.S." Raics and insutance L4)Jn r¢p4ym¥nls tA)art iniere# 1.756 1.763 2.7S4 1.182 1.182 1.678 3(X) 3.904 1294 239t 987 1,871 959 1.5V5 3.070 Adrninis11on expen5¢5 Ministry expcnses Saf¢ty and maJmenan¢e Builth'n8 wThk5 Independent examiiio100 Tot8] ptyrneDIs 1,294 2.2 987 87S 1.080 14.7119 1.080 10.705 1.020 17.407 Surpluldcficit) for 37,787 38298 Transfers Toral funds iYou8ht f(Thard 33JOi 33.913 Jl,250 TO funds tarried f(ttMwd 623 72311 33.91J
Crieff Ba tist Church St#tem¢Di of BxlnctA JI AldrLh 2U24 2024 Sllrylus ClosiThs 2013 Openin8 Deficit (Jming bAIth¢¢ Cor yur 33.913 3&298 72311 11.250 22.663 33.913 eprtsenied by: Ilnrtstricted fund Gener RestrtciEd FelloShIP niie ISund4' School) 71J81 33.801 Wom•n'G fellowship Spe¢iaJ Collecuons 46 33.913 72311 Statement ofwwis At 31 MAr¢h ID24 Church {ar e¢M) Manse i io.( 240.iXKI 120,(xJ) 240.000 360,000 Gift &id tThldini 1.067 Accowils recwvabje 1.667 S¢4ternent of libilities ai 31 March 21124 Indendei ¢xaminatsOll Mile4e expenses Lo8n< lye l.oan > l year Bapiist Pension nd 1.020 19.9rJ) 20.980 19.900 20,920
Crieff Ba tist Church Ststrmtnt of As At 31 March 2024 (coTrn¥tyd) Ihthr hcnalf hy the Iin.4ernnTtd. Th¢ p•sH 9 JU oi"thM¢ 4tr0K
Crieff Ba tist Church ole5 10 Iht fkts#ncAAI SiatenitvisffJrih¢ Jeur ced31 Alarch ?024 l. Attountlng polldes Ai'c¢w#ftng 1.he financi stBt¢meniS h8v¢ b¢¢n w¢parcd under thc historic41 cost convention. and in 4CWTdDnce th the Charities.4ccoums (sc18nd) Reguli(ffis ryC(kS {as amended). Iksis 'i&sl¢lemrnts I'he linantial Stslements have btth wrpv¢d on • p•ymwts b4518 ffi Reteipts 4ndPdJ'nMts.41'LMw For th¢ purpos¢ Ot" Eh¢ Rw£irrtJ ld Pwym¢DfJ tWADuntJ a3 Jhown on pw 6. funda ar¢ d¢finGd followJ Iliire.firi&ledfiiMl¥ ¢(mprise and (hr In¢(Kne re(¥A for the objects of the church wthout frther spe¢iCicd purp05c and arc ab'wlable as Scr funds Re.%1L'ledfi{ith ¢(Knprix¢ inc(Mnr kni¥h ha5 bc¢n r1v fol th¢ obj'cas of th¢ thutGh and wifirJ for a restrieied wrFK>se lsiihin these objttts b). the donor The Church does opere a Perffi scheme for staff memFrs. bui allows the Pastor io psnicipate in ihe pensirn scheme operated the Bwisi L,nion of &o¢land, as wt of the Baptist bnion of lJr¢ai Hrithin and ITelaThd I'ension co3 are Included pd ven0 oblsy&ions and (uiure 11obililLU we ith¢lud¢d In not¢ 6. Z. Tran105 wltb Trnstees No Trustee& nor any pers$ COnn¢d¢d Mqth ihem. have rewved remunmtson fr(ffj the ¢hanty durJo8 th¢ y¢¥. No Trtel have recaved any Tumbursed exptrnes or an>. other E<nefits from the ¢hJrJiy durin¥ ¢he year 3. Sia(fcosls numbe 2024 2023 Gr05s Salaries Eiiiployerj Nl Pension contnlxLti4*1S 12 1.429 1.429 12 The avera8e numbv of eJnploy¢tsdwin8 ihe year v&% O12023- 0).
Crieff Ba tist Church NottJ to Ihe fitsth¢MI siaiethtnisfor ih¢ Jear ended 31 Alarch 2U24 4. UnmiTl¢ied fthds Bte at l Aprll 21123 Rtteipts P#yme•t8 Trafjlfern 31 March 2024 ti¢ncs& Fwld 33,801 J2,490 114,7091 71.388 Th¢ Cl¢TlI14 r¢pr¢%N5 all Tdati ¢0 & primary fo$ 4¢tiviii¢$ of th¢ anty. other thw ih05e tor %vhi¢h lundin8 15 r¢And¢d. . RpAtrl¢i•d thndi Il#lAn¢e li l Aprll 21123 Rete19 PymeMts IIAlin<e ai Trn8ferJ Jl Mar¢h 2024 ellowship Twi18undgv 8¢hooll Women's Feilowthip Special Lolleaions 2.567 2.567 •.0561 12.0561 557 623 E¥plA1141iOn 'I'he Fclloi%ship fund r¢prta¢nts in¢(ne and expthditrJre to awst manbcrs ofthc fcllowship in short terni fIAal diffitulty The Igniie l$uThlay School) fur#1 reryesents ineiNne MI expendiiure relatsn8 10 the sutwt of children'8 I%DTk The Women'i Féllowthip fund rePreIt£ ineelknè qAd expeThth"tLrt relirt8 io ri•d )d by the s fellowtship In the con8re8ation The Special Coll#tionJ fund rq)rex#ts Iri)me railed for 4xrift¢ thwiry dorw1(S 6. Contin8ent li•billiy The Truateej hov¢ b¢¢n provi&d i¥i¢h t• valuation of iheir pension liability from th¢ Bapiist Pension Scheme which Js a contin8eni ljabiliry As of 31 Marth 2024. the eyjmaied employer debt amowted kn £19,9W. Followtkg the Ttrapt of th18 th¢ Tte¢S have taken the decisiun IQ cortijnue 10 pay ihv drfirrt payrncnts ih15 Ilmc