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 Indude1￿pa 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 opIn￿n 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 br￿ketS rftheydo appty. Ilthe words do set out Ihose matter5 whKh have cifft to your attention on the following page. -()SCR will accepid￿rtaI 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_ 4￿Q4￿ 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|||**SC**023582| |---|---|---|---|---|---|---|---|---|---|---|---| |||**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&shand￿k 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)**|||||**-**|**SC**02358| |---|---|---|---|---|---|---| |**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