The Baptist Church-North Berwick Church Accounts 1 January 2025-31 December 2025 Scottish Charity SC023582
| Offerings | Offerings | Rental | Direct Deposit | Direct Deposit | Other | Income | Boiler | Total | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| January | £ | 570.00 |
£ | 635.00 |
£ | 1,205.00 |
||||||
| February | £ | 625.00 |
£ | 275.00 |
£ | 615.00 |
£ | 1,515.00 |
||||
| March | £ | 770.00 |
£ | 615.00 |
£ | 1,385.00 |
||||||
| April | £ | 685.00 |
£ | 425.00 |
£ | 615.00 |
£ | 1,725.00 |
||||
| May | £ | 810.00 |
£ | 680.00 |
£ | 1,490.00 |
||||||
| June | £ | 855.00 |
£ | 570.00 |
£ | 1,425.00 |
||||||
| July | £ | 680.00 |
£ | 635.00 |
£ | 1,315.00 |
||||||
| August | £ | 900.00 |
£ | 615.00 |
£ | 1,515.00 |
||||||
| September | £ | 740.00 |
£ | 635.00 |
£ | 1,375.00 |
||||||
| October | £ | 655.00 |
£ | 635.00 |
£ | 4,490.00 |
£ | 5,780.00 |
||||
| November | £ | 725.00 |
£ | 100.00 |
£ | 615.00 |
£ | 880.00 |
£ | 2,320.00 |
||
| December | £ | 810.00 |
£ | 615.00 |
£ | 4,350.00 |
£ | 5,775.00 |
||||
| £ | 8,825.00 |
£ | 800.00 |
£ | 7,480.00 |
£ | - |
£ | 9,720.00 |
£ | 26,825.00 |
Expenses
| Expenses | ||
|---|---|---|
| Boiler | £ | 55,026.00 |
| Church Heating | £ | 2,848.00 |
| Church Electric | £ | 1,400.00 |
| House Heat | £ | 1,537.00 |
| House Electric | £ | 934.00 |
| Building Work | £ | 569.00 |
| Phone | £ | 524.00 |
| Fire Extinguisher | £ | 720.00 |
| Flowers | £ | 745.00 |
| Church Supplies | £ | 281.00 |
| TOTAL | £ | 64,584.00 |
| Royal Bank of Scotland Balance 1 January 2025 | £ | 14,093.17 |
|---|---|---|
| Bank of Scotland Balance 1 January 2025 | £ | 42,672.65 |
| Total Bank Balance 1 January 2025 | £ | 56,765.82 |
| Balance 31 December 2025 | ||
| Royal Bank of Scotland Balance | £ | 11,241.02 |
| Bank of Scotland Balance | £ | 7,766.65 |
| Total Bank Balance 31 December 2025 | £ | 19,007.67 |
The Baptist Church-North Berwick Church Accounts l January 2025-31 December 2025 Scottlsh Charity SC023582 General £8,825.C(I £800.QK) £7,480. 2025 2024 £8,825.00 £8,975.00 £800.IK) £800.(K) £7,480.(KJ £12,420.(KI £965.63 Rent Direct Deposit Other Income Boiler Refunds Total £9,720.(K) £9.720.IN) £215.83 £26.825.00 £23,376.46 £26,825.(Kl Expense -£ 64,584.IX RBS Bal 2025 Begin £ 14,093.17 RBS Bal 2025 End £ 11,241.02 BOS Bal 2025 Begln £ 42.672.65 BOS Bal 2025 End £ 7,766.65 fjsets Church Building I Victoria Road, North Berwick. EH39 4JL Totsl Balance £ 19,fyJ7.67 Approved and signed (L3 Q_wQpf qib812L Rev. Dan Mccaskill IPastortrrustee} Date
APPENDIX 3 OSCR Scotttsh Chanty ReguEaior Independent examiner's report on the accounts Report to the Chanty r trusleeslmembers of The Baptist Church-North Berwick Registered charty SC 023582 number On the accounts of the Period slart date charity for the perlod Period end date Month Year 2025 2025 Set out on pages Irernemberto Indude1pa numb of additsDnal sheets) Respective The Charrty's trustees are responsible ft)r the preparats.on of the accounts in accordance responsibilities of trnstees and examiner wrth the terms of the Charthes and Trustee Investment (Scollandl 2005 Act and the Charities Accounts {Scotlandl Regulats"ons 20 las amended). The charity trustees consider that the audrt requirement of Regulation 10{11 Idl of the Accounts Regulations does not appty. 11 is my responsibility lo examine the accounts as required under section 44111 Ic} of the Act and to stale whether particular matter5 have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examination includes a VIeW of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such mattets. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opInn on the view given by the accounts. Independgnt examinerfs In the course of my exarninatson. no matter has come to my attenkn'on lother than that statement disclosed on the attached page"] which gtves me reasonable cause to believe that in any material respect the requirements.. to keep accountsng records in accordance with section 44(11 {al of the 2005 Act and Regulation 4 of the 20C Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 20C Accounts Regulab"ons have not been met, or to which, in my opinion. attentr*n should be drawn in order to enable a proper nderstanding of the accounts to be reached. Dats: Slgne(r': Name: ElnA 8tTH ££MM•X. Relevant professional qualificalionlsl or body Irf any): Address: 3114, Alhlmil eA£S¢•Mr. %>lèase delete the words in brketS rftheydo appty. Ilthe words do set out Ihose matter5 whKh have cifft to your attention on the following page. -()SCR will accepidrtaI ortyped slJnatu.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
APPENDIX 1
| Trustees’ Annual Report for theperiod | Trustees’ Annual Report for theperiod | Trustees’ Annual Report for theperiod | Trustees’ Annual Report for theperiod | Trustees’ Annual Report for theperiod | Trustees’ Annual Report for theperiod | Trustees’ Annual Report for theperiod | Trustees’ Annual Report for theperiod |
|---|---|---|---|---|---|---|---|
| Period start date | Period end date | ||||||
| Day | Month | Year | Day | Month | Year | ||
| From | 01 | 01 | 25 | To | 31 | 12 | 25 |
Office of the Scottish Charity Regulator
Reference and administration details
Charity name The Baptist Church-North Berwick Other names charity is known by Registered charity number SC 023582 Charity’s principal address 1 Victoria Road North Berwick, East Lothian, Scotland
Postcode EH39 4JL
Names of the charity trustees on date of approval of Trustees’ Annual Report
----- Start of picture text -----
Dates acted if Name of person
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
----- End of picture text -----
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Rev. Dan McCaskill | Pastor | Congregation | |
| Norman Kean | Trustee | June 2025 | Congregation | |
| Kevin Correll | Trustee | June 2025 | Congregation | |
1
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
| Name | Name | Dates acted if not for whole year |
|---|---|---|
| Structure, governance and management | ||
| Type of governing document Trustee recruitment and appointment |
||
| The Baptist Church-North Berwick is a charitable, unincorporated organisation with it's purpose and administrative arrangement set out in our constitution. |
||
| Normally, the trustee will be Pastor, Secretary and Treasurer as appointed by the congregation. All of the Church Trustee's appointed or re-appointed by the church members at the Annual General Meeting and hold the office of Pastor, Secretary and Treasurer. |
||
| Objectives and activities | ||
| Charitable purposes Summary of the main activities in relation to these objects |
||
| Our purpose as recorded in our constitution, is "the advancement of the Christian Faith locally and worldwide by the teaching and preaching of Scripture and the support of the needy. |
||
| Hold weekly meetings on Sunday and Bible study through the week and children's events. |
2
APPENDIX 1
Achievements and performance
Summary of the main achievements of In 2025 we held weekly worship services, Bible studies, and
the charity during the financial period other meetings for the proclamation of the gospel. We also support financially other ministries in the UK and around the world.
Financial review Brief statement of the charity’s policy Reserves at the end of the year will be carried over to the next on reserves year to continue the stated purpose. Details of any deficit Any deficits for the year will be covered by the previous year or carried over to the following year. Donated facilities and services (if any)
3
APPENDIX 1 Other optional information Declaration The truste¢s doclare that they have approved the tTUStees' report above. Signgd on behalf of the charlty's trustees Signaturels} OSCR willaccept digital or typèd signatures (L Q_ 4Q4 oqi6812 Full namelsl Rev. Dan Mccaskill Position le.9. Chair) Pastor Dats
Enter SC No. below SC 023582
Enter charity name below
The Baptist Church
| The Baptist Church | The Baptist Church | The Baptist Church | The Baptist Church | The Baptist Church | The Baptist Church | The Baptist Church | SC023582 | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Receipts andpayments accounts | |||||||||||
| For the period from |
Day 01 |
Period sta | rt dat | e | to | Period | end dat | e | |||
| Month | Year | Day | Mon | th | Year | ||||||
| 01 | 2025 | 31 | 12 | 2025 | |||||||
| Section A Statement of receipts and payments | |||||||||||
| Unrestricted funds to nearest £ A1 Receipts |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total funds current period to nearest £ |
Total funds last period to nearest £ |
||||||
| Donations | 26025 | 26025 - |
22577 | ||||||||
| Legacies | - | ||||||||||
| Grants | - | ||||||||||
| Receipts from fundraisingactivities | - | ||||||||||
| Gross tradingreceipts | - | ||||||||||
| Income from investments other than land and buildings |
- | ||||||||||
| Rents from land & buildings | 800 | 800 - |
800 | ||||||||
| Gross receipts from other charitable activities |
- | ||||||||||
| - | |||||||||||
| A1 Sub total | 26825 - |
- | - | - | 26825 - |
23377 - |
|||||
| A2 Receipts from asset & investment sales |
- | ||||||||||
| Proceeds from sale of fixed assets | - | ||||||||||
| Proceeds from sale of investments | - | ||||||||||
| A2 Sub total | - | - | - | - | - | - | |||||
| Total receipts | 26825 - |
- | - | - | 26825 - |
23377 - |
|||||
| A3 Payments | |||||||||||
| Expenses for fundraising activities | - | ||||||||||
| Gross trading payments | - | ||||||||||
| Investment management costs | - | ||||||||||
| Payments relating directly to charitable activities |
64584 | 64584 - |
14677 | ||||||||
| Grants and donations | - | ||||||||||
| Governance costs: | - | ||||||||||
| Audit / independent examination | - | ||||||||||
| Preparation of annual accounts | - | ||||||||||
| Legal costs | - | ||||||||||
| Other | - | ||||||||||
| - | |||||||||||
| A3 Sub total | 64584 - |
- | - | - | 64584 - |
14677 - |
|||||
| A4 Payments relating to asset and investment movements |
|||||||||||
| Purchases of fixed assets | - | ||||||||||
| Purchase of investments | - | ||||||||||
| A4 Sub total | - | - | - | - | - | - | |||||
| Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
- | ||||||||||
| 64584 - |
- | - | - | 64584 - |
14677 - |
||||||
| (37759) - |
- | - | - | (37759) - |
179 - |
||||||
| - | |||||||||||
| (37759) - |
- | - | - | (37759) - |
179 - |
sc 023582 Section B Statement of balances Tot4llastp•ikn1 B1 Caeh ftjtmts c&shandk 56767 56767 . 48067 137T591 137759) 871X) 56767 Tq )nMM¥¢l Datsor PWDv41
APPENDIX 2
- SC 023582
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
| C2 Grants C3a Trustee remuneration C3b Trustee remuneration - details C4a Trustee expenses C4b Trustee expenses - details |
Type of activity or project supported | Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|---|
| Total | - | |||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
||||
| Authority under which paid | £ | |||
| If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
||||
| Number of trustees |
£ | |||
| C5 Transactions with trustees and connected persons |
Nature of relationship | Nature of relationship | Nature of transaction | Transaction amount (£) Balance outstanding at period end (£) |
Transaction amount (£) Balance outstanding at period end (£) |
|---|---|---|---|---|---|
C6 Other information
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes
3
December 2007
APPENDIX 2
SC 023582
Additional analysis (1)
Analysis of receipts and payments
| 1Donations | Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| 2Grants Total |
- | - | - | - | - | - |
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
|
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | - | - | - | - | ||
| 3Gross receipts from other charitable activities | - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | - | - | - | - | - | - |
| - 4Payments relating directly to charitable activities Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- Expendable endowment funds to nearest £ |
- Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
|
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | - | - | - | - | - | - |
| - | - | - | - | - | - |
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)
December 2007
APPENDIX 2
SC 023582
Additional analysis (2)
| Additional analysis (2) | ||||||
|---|---|---|---|---|---|---|
| 5Breakdown of unrestricted funds Receipts |
Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
| Donations Legacies Grants Receipts from fundraisingactivities Gross tradingreceipts buildings Rents from land & buildings |
- | |||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Gross receipts from other charitable activities | - | |||||
| Sub total | - | - | - | - | - | - |
| Receipts from asset & investment sales | - | |||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total | - | - | - | - | - | - |
| Total receipts Payments |
||||||
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraisingactivities Gross trading payments Investment management costs Payments relatingdirectlyto charitable activities Grants and donations Governance costs: Audit / independent examination Preparation of annual accounts Legal costs |
- | |||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Sub total | - | - | - | - | - | - |
| Payments relating to asset and investment movements |
- | |||||
| Purchases of fixed assets | - | |||||
| Purchase of investments Sub total |
- | |||||
| - | - | - | - | - | - | |
| Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | |||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - |
Nature and purpose of funds
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)
December 2007
APPENDIX 2
SC 023582
Additional analysis (3)
| Additional analysis (3) | - | SC02358 | ||||
|---|---|---|---|---|---|---|
| 6Breakdown of restricted funds Receipts |
Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations Legacies Grants Receipts from fundraisingactivities Gross tradingreceipts Income from investments other than land and buildings Rents from land & buildings |
- - - - - - - |
|||||
| Gross receipts from other charitable activities | - | |||||
| Sub total | - | - | - | - | - | - |
| Receipts from asset & investment sales | - | |||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| Payments | - | |||||
| Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs: Audit / independent examination Preparation of annual accounts Legal costs |
- - - - - - - - - - |
|||||
| - | ||||||
| Sub total | - | - | - | - | - | - |
| Payments relating to asset and investment movements |
- | |||||
| Purchases of fixed assets | - | |||||
| Purchase of investments Sub total |
- | |||||
| - | - | - | - | - | - | |
| Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | |||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature and purpose of funds | ||||||
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)
December 2007