scvlli.lh C'hdriry N(). .gC'021346 -ScoLIS4L, Wigtown Baptist Church "I ruslees, RLport and Financial Statements Ye(Ir F."ndi'cl 31 ' 1)eceinh£'r 21) ?4
Wigtown Baptist Church Contents of the Financial %1gtementsfc)r ihe war ended 31" Dec'emher 21)24 Page Church Inforniation Report of Ihe TrLL8te¢s Report of the Indrndei Lxaminers Receipis & Paym¢nis Account Siaiemeni of Balan¢es i oies to ihe Financial Stsi¢menis
Wigtown Baptist Church Church InformatioTr ru*let Ad(Ire4 Sotiihlield Lane WICITI)II'N WibTrinwii%liirc IXJ8 <)F. B¥nker% Il<iiik ul. %Loildiid .17 Alhert %ireei NI.W'IITrPy 51 I.WAR'I- Wibiioi%'ri4liir¥ IXJ¥ 61-.(J KilpiiiriLk W,. 4 Wllliiibyliiii AYR KA7 IIN Inilependc'nt fr'.i#iiiini'r Pa¥e
Wigtown Baptist Church Report oftb¢ Trusle The Twsiees are pled to preseni their rewrt iogether wilh the finan¢ial ststemeni4 of Ihe church for Ilie vear endLYl .31" Ik'iL'inix'r ?0•4 ststus of Ch#ril)' 4nd Governin% Documenl WibTtown Elapiisi Church is established hy C".onsiiiuiion. 7- church 1.% & Olsh Charity INO. SC021346) and 15 rccogniscd hy the Inland Revenue under referee nuniber C'R 44626. Aim5 and Affiliation 'I'he aims nf thc church are in line with ILS long-staTrJing practice L ommunil) I'he LhurLh is affilidied lo ihv B41pli.%i lJni(Jn of SL()IliUJd. Worshipping (i(0 and serving thc Trustees #nd nrrKe Bearers "I"he churLh is congiregaiii)nal in l1¢Y and its day lo day runninkj is undertaken by Ihe Office Beare (the I ruslecsl arKi thc I)ConS. 'lThe Olfice tkareTS who servLd duringy the Jtrdr and lo thc date nlthis report were &$ follows:. I'nLsiec -4cliiig Tr¥u%urer tkacons ApilMetst of Trus¢¢¢s Ne TrLL%lees are nominated for app)inimeni b). church me[llir5 as and when required ai a ¢hur¢h meetinL held for thi5 PuryK. 'Ire is no fixed lem? for .1 rnstc¢ship. Prior to (hcir appoinlmeni. new I rusieL'S WL)uld Fw¥L becn church meMr5 lor some time would familiar with the church's valiies. its aiins objectives. well ILS dav_tTrdav 0ratiOnS. As part of their iTrluciion progrknimc. n¢w TnL%tecs arc required to understand iheir statutory reswnsibilitits. Achievefflents and Perforniance During, IhL yLdr, IhL churLh L()n¢iiiued io meet regularly for w()rship, both onltr and ]ll-r$0n. and carried out various aaivities in pursuii of thc aTrVe 5tstcd aims. We have made thL most ol-lhe OPFK)rtuniti¢s we have to develop our aciiviliLS and w'ay5 of serving the ciJmmunity- Sigrtificani highlight& evenL8 ar¥J developmLnis of noie in¢ludL followinu.. In rL.laiion 10 acti%itieg'. "Ihe church coniinued io play full a twt in the lile of ihe LY)mmunily. tK>th lorwnally and inf(?rniall). The LhurLh LunlinuL to Use its FaCeX)K. IrL%(agram Twiller ge5. publishing prd)ers for the lown ai siginificanl winis in the year. and frequenil). sharingi a hymn or songi in the eventngs on FaL¢IKK)k. (k'L&41()nal tslks from Ihe minisrer were rxJstLd on SuThlay evenings on Face&. in addirion io regular L'vening rviceS taking place akTain. 'ro combai isolalion and Ln¢oUyc (Lllowship. a 15-minu¢e gathering on Lrn ai 9pm Dne or iwo nrghts ch week. called ,8icJriL'.% lJy.Siarlighi continu. Ihi% knOn ,liiJri¥,F dl .lun.Itl during sumtn¥r montlL%. arKI is a lime of sharing si1. PlLiiifLS prdyCPi. Visits t4) see simple LreiitivL displays. as wcll a5 tIK. beauiiful trLS flowtrs. in the church Lardcns ar¢ Liicoiirabwl to made by dnyon¢ whu is in ti)wn centre. lThe growing disp141>' in Ili¥ bdrdetLS Idnd around the (own at Christm&sl of manv pain¢L armt varnislKd trbbles with enc()urngJing pictures and words tm. i% panicularly popular with all ag?e5. PagFe
The church c(miinued io play IL% Part tn life of community, inclLMJingT involvemeni in t town's Slhmmer artiviii¢s. organising a slI1 Community w()r5hip in the church garden kd by CrLYtown Silver Band a1 an old-f&shionLyJ b?0sl sing-alon¥ mlC nighi. • We increased the number ofour Sla1 auiviiie& incI1n¥ meals arml short afterniM)n trips to help prownvlc L'(KMJ comrnunity spirit ihat exis15 in the low and to combat rurdl isolation in ihe district. e5CiallY amon&sl older twTrIe. 'e owed the church building for a nwnber of drrpin sts$i05 during winler mont5 ere p¢ople could Spend lime IN the warmth io save heating costs at home. e5cIlY round aFM)ut C hri5tma5 W1 seasonal films were showi. It WILS Particulorly giKKI to able lo re-start our very wular colnmunity coffee aftem(x)ns duringi Yr. which had ceased during Covid a1 its immLMliaie aftem)aih. Tlvt n()w take place twice a montlL with the addition of a Soup aThJ Sandwich Lunch three limes a ycar. All of these pnimot¢ Fair Trth. communily CO1.11 and alq) provide funds donaiions io b¢ rnd¢ lor named aid a¥enLie5 whi¢h church h&$ long 5UPlXJrtcd. VI'L were involved wilh ihc 0r Wigvluwn ¢huTcIKs in organising aj ColtIng the iown oenire Carols at ('hri5tm&s a5 ihe li¥his V4erL' ÉwilclK on. (i(XKI r¢laliorLshitV• With thc her churches in iown enablL US to work iogeihLr well. and r4Jular juini serwiLL"s w¢rc h¢ld lur all churc1. lo tj iogciher in the various church buildi?5 in iurn. These included iwo carol ser¥itts ai LhristmiL5. an 0-aIr sunrise 5ervicc ai Easter. aThl th¢ annual ¢()mmemorations of ihe annivew of the W'igptown Martyrs. • As a church %iiuaied al heart of Scixland's Nli)n Bwk 'l'owTL we were Involv in shared Lommuniiy worship rvic¢4 during 11(x)k F¢%lival arNI wcre pl$£d io involved in oih¢r inlL'f-church Lommunily evenis based Tou1 ihe world's S1-L[lIng bible. WL were involved wilh ihe olr churche% aThl organitsaiions in Wigyti)wn's Acl of Remembtance un Rem¢'mbrdnLL %uThla)'. 'FairtrddL. C'hurch. we c()ntinue to pn)m(rte a1 Fairtrnde aThJ suprKJrt thc Ma¢hars c'hurc.% Il&%i¢s 141k wilh donatiorK8 of fixxl ar¥J MO.¥. We are plLÉLSLd io.%harr wse of <)ur huilding wilh vari(MJs cc)mmuniiy groups who m¢Yi The f()r thLir monthly meetinb& InL11T thL" Wigl(Trwnshirc SpinTKY% & W(yver& Remnuni.i. I1 l.¢pwlui l.u%.¥¢.i Lh()ir. tIK WigitowTr branch ()r Alcoh()lics ArK)n)Mo. I. F'vlYomyalgJia Support (iri)Iip. IIK. ProbLLS C'lub. IhL. U3A C'onver%10 (irwp and a 'Knii & Naller. group. Th¢ M<AI Iluiier.T. a l(Kal drama xKiety. also Loniinwbd to med weekly in our Fmises. "I'h¢ church C4)ntinj in partnership wilh WioWn Parish C"hur¢h tt) run a wcckly fwtlMII clth f(Y young rthple. Wi%luwn ('hurches' FIX11. with up lo 25 memr$ participating throughow the ycaT. 'n)e mini.ster continue5 to serve &$ a Mernr of the chpl3in¢y ieam in Wiwown Primary sch1. and is 8 tnLSlee of ihe IYiwi)wn PlT3. In rLldlii)n l() fuDdin%'. Myinly hy donaiiorL% from church MlmlS aj via wtt.kly offerings and Oift Aid d()nallons. continuL nICIpatIOn bv church members in the l¥ift Aid l'Me. • SrKYial offerin&s 4irMI donaiii?n5 in aid of vario5 a&Treie5. parlicularly BMS World Mission. All de5igFnaied giifts were Chanlled thro¥h the Televath age1¢% FinanciAI revie Prlncip41.1(wrce¥ 'lThc church receives its fuThJing from church memltrs and by Wdy of offeriw and Gift Aid D()naiiuns Re¥uliilcir ihe Je4r Tht fin#ncil stt¢m¢nts for the ye4Jr set out in p%ts 6 to 9 The Receipts ttd Pym¢nL Account on p*%e 6 renects met intomillg r¢S0rreS of £43J(k812022 £42801 11 is ihe wliLy vf ihL' church to maintain unrestric1 I"unds. i.e. fuThJs" cummilled or invcsl¢d in IIXLM assets. at a level which e4uaies io apprnximalcly I month s unrestricted extthliture. 1This allows ¥ufficienL I'und% to enablc t1 ongoing work of t church io maintsined. Th¢ CJ¢rKTai Fund Ipa&ie 61 ai 31 t)eLember 2024 amounid 10 £4(X)2012023 -£486231 and was well in exce&s Ori required l¢v¢l. Page
Toial balare5 on Designated furmk arn¢d 10 £61812023 £398) Grnt Mkin% Policv TTrK' church makc5 g¥t2nts fn)m its incThne io iTrJivIdls aThJ orbyanisaliiTrns th arc gTetrdlly kM>wn tu Ihe TnL8tces and iFK churrh. Th¢ kri¢larI&S are involved in ¥tivities or ministries compaiible 'ith the church's objedives. Stiement Rijk The TruslLYs assL'S5 IhL major ri8k.s lo which ik ¢harity' is extM)s&l on an ongoing b&sis and have c5th1i5hed procedures lo miligiil¢ th thal arr iikniifiejj as a resuli of these reviews. Wigtown Baptist Church Report octbe Tru51 Trusttts. Responsibilili¢s I Ind¢r legJj%lalion reliilinb io charities in sclaL the T*¢5 required io financial siaiements for each financial vear which ¥ive a trne aTKI fair YÈew stsie of the chwch's affairs and of ils inciwning rcsourc£s and application of resource& ttKILbJing its or deficii foT that year. and H"hi¢h hake ten pr{JrIY t[Wl from are in agreLinenl with thc counting rccords of t church and compl%. with relevant disclosure requiremen In preparing financial statemenL& the Trustees are wuired io: select suitable accourkting FKTrlicie5 and apply them ¢i)nsIsl1Y make judgements atvj eImate5 tlwi are reasonable and pnKlem PTL'pare financial statcments on goi trffjis unless ii is irthppmpriaie io preme ihal the chwch will ¢Onlin IL% aciivilies. The Truslees are rtstx)Tr8iblc ftr keeptng accounting recdS lch disclose with r0ble ¢my lime churLh's finla1 >s1110 aThJ etrable the TrSlee8 to etLsure ihai ilr finaDci#I slatements L)P1V wilh requirements of Section 5 of th¢ law Relorm (miscella0 ProvisK)ns} {kotlaThfjl ALI 1990 and Charithes Ac¢ounts IScoilaThJl RegFulaiions 1992 110%4ing I[[rom. 'I'he 'I'rustets also have general resw)n5ibiliN fly taking wch 51ep5 as are rrasotmblv to to safeguard t chur¢h's assets and io preveffl and deted fra1 aTrJ other irregularilies. OTr behalf of ihe Trustees tkntcd.. l& ALE 20?5
W]&TtoTr Baptisl Church Report vf the Imdtpendtttt to th¢ Trnsltts of WiRtown li•ptist Chyrrh f¢)r ihe}I'ur ethled -11.ii IA.L't'Trihc'r 21)24 I report on ihe ac¢oufflS of th¢ church lor lh¢ ye8r end¢d 31. tkembcr 2022 which aT¢ s¢1 out on p•ges 5 108. Respective rnYponsibiliti1s of examintr 'I'hL chariiy s InLS(Les are r¢stM)n8ihl¢ lor ihc pr¢rAallOn of lh¢ a¢cowits in accordance with thc tcrni% of Ihe (.'horilies and 'lnLStee Inveslment (%ciitlandi Aci 21MIS and the ('horitie% Accottnls I%Lxlandl RL'gJiJlttlj()n% ?IMkS. '1.1 charily tnLslLC% con.%idLr (hal ihe 8j}I rL'quireThcnt of RL%tulatic)n 101 I I Idi ol-lhe AL¢ounis RLgru1I[jn d(L% n()i apply. li 1% my rep(lhIll¢Y ti) Lxamine the accounL% as required under SLiiiUlI 4411 I ILI L)filiL ALt diid iv sldte whetliL'f Pdrtiiuldr mdttern have Lthn¢ Lo my dLtenti()n. Ilib¥ nf independent ex4miller'J statement My examination is carried out in aCCordae wilh Re8ulaiion I l of Ihe Chariiies A¢¢ounis (Scotlandl R¢ulatIOn. ?{K16. An Lxamiiia¢ioii inLludLS a rL'ViLW ol- the accoLmiillht rLtords kLpi bv Ili¢ ¢lurilJ and a Loinpari%iin u1- Ihr (oUnt. PT¢Sented wilh lh( reL()rd%. li al.¥) Includ con.%idL'rdtion i)l- any llniisual Ilems nr d110$UrL in the accnunis. and.seeks explanaii(ItLS trom the Irustces c(Jn¢¢rninLi such matters, 'l-he prOCures UTbdertakcn d(Tr n()1 providc all thc Lvidencc Ihal would bc rcquird in an hudii. and c()n5¢4UL'n¢ly I di) Iii)l ¥xprL¥i uri dudil vpiiii(Ni vn thL' VI¢W bllVLn by ihL 4tLLounts. Indendent Examln¢Th' 4t41fmcnt In ihe course of my examiMtioN no matter come In my altenlion hich gJivL8 mc rL'&so1)able cHu5e lo k.IiLVL that in any mal¢rial r¢1 rwuirL'mL'nt5: lo kLX'P dLLountin&i rLY(Yd4' in accordiUK¢ wilh %LYiirJn W I I lal i)f the 2(XlS Aci and Regulatlon 4 i)f ilii •(X)6 A¢LI)unL% RL&vulali(Trn% li? prLparL aLLI)uiil% wliiLII aLLord willi t. iiL¢ounling rnxord5 cvmply with Regyvlaiion 9 of ihe ?IXK) ALLI)Iill15 Regiuldiion hdwe nirt met. ()r io wliich. in Iny ()piiiiorL atlcntion should bc drawn in order lo ¢niible a undL'r%tandingi (rf the dLLount% li? k. IU1LhLd. .1 Aug 2025 Page
Wigtown Baptist Church Receipts and Payments Accounts F(Ir thL cndLYJ 31 1)LxLmk'r 21124 C)ther l-olxl 2.024 Toiml 2,02J Rt(tlpts 2J.619 2J,619 JJ7J 4J47 1.$17 2307 JJI 4.7J7 Mi%%iiinar¥ &. SpLciuI (IllL'rin85 lall RL'ntsl 1,07J 2.762 2.762 1.963 I'ol¥l Rtrtlpts 42.977 4JJO8 42JOI Payments Poymeptsffir Chorfiahlr acllvllle.I 2J.188 ¥J28 2J,188 8J28 2J.476 7.941 MdnsL C'liuniil I In%iirdniL'% &. rtii¥ I IL'al &. l.IL,hi &. WaiLr lJ30 lJ96 iJJo iJ96 1,776 iJoJ RLpliP & KLnLwuI% IJY7 76 1.4J6 1.120 J4 20 1.128 ()uirLaLh IwuipmLTI 1ndln1.nL l..xuminuli¢Trn 21N) 21M) TolAI PAymtntJ 42.411 42h91 44J82 8yrplus lor ye•r J97 220 617 movtmthi ltt funds after traosftrs '] (Trthl lunds hA>uKhi fi)rwyrd 4V)2J 49J)21 Tot} trrlcd fibrw•rd 49.020 618 49.6J8 49.021 Rtpreqented by.. 49,020 49.n20 209 48.623 209 21)9 Yi)uih Llub lund Felliiw.¥hlpf*wd J09 PagL 6
Wigtown Baptist Church Stat¢ment of Balances As ai 311)ecLmber ?023 2,024 2,02J Bnk & ('sh itt h#nd 49,021 617 Iirplii%'ll )LIILllI f(Y Ihe year C.'105inR blnct5 49,7 49.021 Tot*l of fftonttry htld RtJtr¥ts I InrL%IHifL4d fund Iksignalcd 1.undi 49.020 618 4X.l>13 19 49.638 4Y.1121 and 8igM)J on khaifhy Ihc utKk.ttK)Icd.. 'IIK' nok's fiTh rAn ofihL'se finwKiÉd Q3tcmcnts. Pd¥L 7
Wigtown Baptist Church Notes lo the Receipts and Payments Accounts l.ur thi lidT 31 IkYLYnk'r )0?4 2 lkn¢re we Mith wust¢es during yc 3 IIDrestrirted funds Ilalance Ul.01.24 Bal. a¢ Pa%ThcnLs I'raThsfers Fund Manse Fund 'i)uth ('luh lund Fellowship 48.62.1 2(P) 49.020 2(Tr -35 -76 85 309 .10t unT¢stri fwmts 49.0?1 331 49.638 -rpIoNl0 Il. Cii'rn'rul LryKTrYtrA55¢5 irKi¢ atxl eYTvKltture rcl&ing the pr%." adiTriijes cTrfihL Lharil>. (Aher than kn fnr whiih tw18 is resrriaed. .Ilun¥e rLV¢$ 1¢$ sd asith fLY repatrs 8Th1 imrffo%'ements IF ) rrprLsents fund5 set asiik EO IKlp fllr Mmrth aThJ chibjren's l¥ll1t5 Ilw *ellnw.shipfvnd helps (riLY in financial ncal Pagi
Wigtown Ba ..J)tist Church Nule.I Ic) Ihe Financial SIttR£1r ilk7yeur 31" 1Cember 21J24 l. AccountinR Policies AccounlinK Coninlivn The ljrwnci41151diements have been prepared uThkr the FinarKial ReFKYrting StatKlard for Smaller Fmiiiies lelTeLlive January 251. the hisioricat COM convenlion as m(Klified by ValUall0n of invesiments arxl Ihe guidelines laid down in stemeM of Re¢<Knmended Praaice- Accounling and Rcportwg by Chariiies12(K)S1. Church Incon All voluntary income and knk inlerest aNI gift aid tax refulS are (lUnd for when received TonRiblefLred q55ets The church owns a building in Wigiown and a Manse ai ? Tr Orchard WigfjowTr. Iloth buildings are ErtE Irea(ed &s functiona] asscts. Thc value on the Balance Sheei is nil as th¢ have en held for • long time. The church building is insured for £566.48? and Manse for £350.040. Pensions The church does WKbt operntr a n$10n scheme foT stsff memir& allows the minieT lo FArticir•te in the tKn5ion scheme opernial bv Barni Union of Grew Britsin and Ireland. Page