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 Indr￿nde￿i 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 ple￿d 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.% & ￿O￿lsh Charity INO. SC021346)
and 15 rccogniscd hy the Inland Revenue under refere￿e 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
Ap￿i￿lMetst of Trus¢¢¢s
Ne￿ TrLL%lees are nominated for app)inimeni b). church me[lli￿r5 as and when required ai a ¢hur¢h
meetinL held for thi5 PuryK￿. 'I￿re is no fixed lem? for .1 rnstc¢ship. Prior to (hcir appoinlmeni. new
I rusieL'S WL)uld Fw¥L becn church meM￿r5 lor some time would ￿ familiar with the church's valiies.
its aiins objectives. well ILS dav_tTrdav 0￿ratiOnS. 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 a￿TrVe 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 FaCe￿￿X)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 rxJstL￿d on SuThlay evenings on Face￿&. in
addirion io regular L'vening ￿rviceS taking place akTain.
'ro combai isolalion and Ln¢oU￿yc (Lllowship. a 15-minu¢e gathering on L￿rn ai 9pm Dne or iwo
nrghts ￿ch week. called ,8icJriL'.% lJy.Siarlighi continu￿. Ihi% knO￿n ,liiJri¥,F dl .lun.Itl
during sumtn¥r montlL%. arKI is a lime of sharing si￿1￿. PlLiiifLS prdyCPi.
Visits t4) see simple LreiitivL displays. as wcll a5 tIK. beauiiful trL*S 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 ￿ t￿m. 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 s￿lI1 Community w()r5hip in the church garden kd by
CrLYtown Silver Band a￿1 an old-f&shionLyJ b?0s￿l sing-alon¥ m￿lC nighi.
• We increased the number ofour S￿la1 auiviiie& incI￿1n¥ 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. e5￿CiallY amon&sl older twTrIe.
'e owed the church building for a nwnber of drrpin sts$i0￿5 during winler mont￿5 ￿ere
p¢ople could Spend lime IN the warmth io save heating costs at home. e5￿cI￿lY round aFM)ut
C hri5tma5 W￿￿1 seasonal films were showi.
It WILS Particulorly giKKI to able lo re-start our very wular colnmunity coffee aftem(x)ns
duringi Y￿r. which had ceased during Covid a￿1 its immLMliaie aftem)aih. Tlvt n()w take
place twice a montlL with the addition of a Soup aThJ Sandwich Lunch three limes a ycar. All of
these pnimot¢ Fair Trth. communily CO1￿￿.11￿￿ and alq) provide funds donaiions io b¢ rnd¢
lor named aid a¥enLie5 whi¢h church h&$ long 5UPlXJrtcd.
VI'L were involved wilh ihc 0￿￿r Wigvluwn ¢huTcIKs in organising a￿j Co￿l￿tIng 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 ￿t￿￿j 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 N￿li)n￿ Bwk 'l'owTL we were Involv￿ in shared
Lommuniiy worship *rvic¢4 during 11(x)k F¢%lival arNI wcre pl￿$£d io involved in oih¢r
inlL'f-church Lommunily evenis based Tou￿1 ihe world's ￿S1-￿L[lIng bible.
WL were involved wilh ihe ol￿r churche% aThl organitsaiions in Wigyti)wn's Acl of Remembtance
un Rem¢'mbrdnLL %uThla)'.
'FairtrddL. C'hurch. we c()ntinue to pn)m(rte a￿1 Fairtrnde aThJ suprKJrt thc Ma¢hars
c'hurc￿.% Il&%i¢s 141￿k wilh donatiorK8 of fixxl ar¥J MO￿.¥.
We are plLÉLSLd io.%harr wse of <)ur huilding wilh vari(MJs cc)mmuniiy groups who m¢Yi The￿ f()r
thLir monthly meetinb& InL1￿1￿￿T thL" Wigl(Trwnshirc SpinTKY% & W(yver& Remnuni.i. I1￿ l.¢pwlui
l.u%.¥¢.i Lh()ir. tIK WigitowTr branch ()r Alcoh()lics ArK)n)Mo￿. I￿. F'vlYomyalgJia Support (iri)Iip.
IIK. ProbLLS C'lub. IhL. U3A C'onver%￿10￿ (irwp and a 'Knii & Naller. group. Th¢ M<AI
Iluiier.T. a l(Kal drama xKiety. also Loniinwbd to med weekly in our Fmises.
"I'h¢ church C4)ntin￿￿j in partnership wilh Wi￿￿oWn Parish C"hur¢h tt) run a wcckly fwtlMII clth f(Y
young rthple. Wi%luwn ('hurches' FIX￿1￿￿1. with up lo 25 mem￿r$ participating throughow the
ycaT.
'n)e mini.ster continue5 to serve &$ a Mern￿r of the chpl3in¢y ieam in Wiwown Primary sch￿1.
and is 8 tnLSlee of ihe IYiwi)wn Pl￿￿T3.
In rLldlii)n l() fuDdin%'.
Myinly hy donaiiorL% from church Mlm￿lS a￿j 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 vario￿5 a&Tre￿ie5. parlicularly BMS World Mission. All
de5igFnaied giifts were Chan￿lled thro¥h the Televath age￿1¢%
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#nci*l st*t¢m¢nts for the ye4Jr set out in p*%ts 6 to 9 The Receipts *ttd P*ym¢nL
Account on p*%e 6 renects met intomillg r¢S0￿rreS 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 balar￿e5 on Designated furmk arn￿￿¢d 10 £61812023 £398)
Gr*nt M*kin% Policv
TTrK' church makc5 g¥t2nts fn)m its incThne io iTrJivId￿ls aThJ orbyanisaliiTrns th￿ arc gTet*rdlly kM>wn tu Ihe
TnL8tces and iFK churrh. Th¢ k￿ri¢larI&S are involved in ¥tivities or ministries compaiible ￿'ith the
church's objedives.
St*iement 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 sc￿la￿L 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{J￿rIY t￿[W￿l 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)nsIs￿l1Y
make judgements atvj e￿Imate5 tlwi are reasonable and pnKlem
PTL'pare financial statcments on goi￿ trffjis unless ii is irthppmpriaie io pre￿me
ihal the chwch will ¢Onlin￿ IL% aciivilies.
The Truslees are rtstx)Tr8iblc ftr keeptng accounting rec￿dS ￿lch disclose with r￿0￿ble
¢my lime churLh's fin￿￿la1 ￿>s1110￿ aThJ etrable the Tr￿Slee8 to etLsure ihai ilr finaDci#I
slatements L￿)P1V wilh requirements of Section 5 of th¢ law Relorm (miscella￿0￿ 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 fra￿1 aTrJ other irregularilies.
OTr behalf of ihe Trustees
tkntcd.. l& ALE 20?5

W]&Tto￿Tr 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. tk*embcr 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¢rA￿allOn of lh¢ a¢cowits in accordance with thc tcrni% of
Ihe (.'horilies and 'lnLStee Inveslment (%ciitlandi Aci 21MIS and the ('horitie% Accottnls I%Lx*landl
RL'gJiJlttlj()n% ?IMkS. '1.1￿ charily tnLslLC% con.%idLr (hal ihe 8￿j}I rL'quireThcnt of RL%tulatic)n 101 I I Idi ol-lhe
AL¢ounis RLgru1￿I[jn￿ d(L% n()i apply. li 1% my re￿p(￿￿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.
Il*ib¥ nf independent ex4miller'J statement
My examination is carried out in aCCorda￿e 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 d1￿10$UrL￿ in the accnunis. and.seeks explanaii(ItLS trom the Irustces c(Jn¢¢rninLi such matters, 'l-he
prOC￿ures 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.
Inde￿ndent Examln¢Th' 4*t41fmcnt
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
RLp*liP* & KLnLwuI%
IJY7
76
1.4J6
1.120
J4
20
1.128
()uirLaLh
IwuipmLTI
1ndl￿n1￿.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*} t*rrlcd 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
B*nk & ('*sh itt h#nd
49,021
617
Iirplii%'ll )LIILllI f(Y Ihe year
C.'105inR b*l*nct5
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
-rpIoN￿l0￿
Il*. Cii'rn'rul LryKTrYtrA55¢5 irKi￿¢ atxl eYTvKltture rcl&ing ￿ the pr￿￿%." adiTriijes
cTrfihL Lharil>. (Aher than kn fnr whiih tw￿1￿8 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 SI￿t￿tR￿￿£1r ilk7yeur 31" 1￿Cember 21J24
l. AccountinR Policies
AccounlinK Coni*nlivn
The ljrwnci41151diements have been prepared uThkr the FinarKial ReFKYrting StatKlard for Smaller Fmiiiies
lelTeLlive January 2￿51. the hisioricat COM convenlion as m(Klified by ￿ValUall0n of invesiments arxl
Ihe guidelines laid down in ￿ st￿emeM of Re¢<Knmended Praaice- Accounling and Rcportwg by
Chariiies12(K)S1.
Church Incon
All voluntary income and knk inlerest aNI gift aid tax refu￿lS are ￿(lUn￿d 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 memi*r& allows the mini￿eT lo FArticir•te in
the tKn5ion scheme opernial bv Barni￿ Union of Grew Britsin and Ireland.
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