APPENDIX 3
oscr
Office ofts S¢¢ttysh Charty R•gutslOt
Independent examlner's report on the accounts
Report to the naff
Penicuik Baptist Church
SC024295
Reglst•r•d charlty
number
On th• a¢e¢vnts olth•
eharity for th• ￿TIOd ,
Penod sbrt dat
PerDJ ena d*e
Y•
Y••r
01
02 | 2024 1
31
01
2025
S•t out on p•9
A3 upb8dNI to OSCR w•bsrt• m POF fom•t
Respecti￿ The chanty'5 Iru5tees are rewn51bl& fcrf the preparabon ofth8 atrounts In xcordance
spon•lbllltles ol wrth the lor￿ ol the charrt￿ ar*Y Tr￿tetr lrtv•stm8rf IScotlan¢) 2CQS kt and the
trust••s and •xamlnw CharilEs A(x(yJnts Iscotigndl ReguLations 20C6 The ch￿ty trustetrs ¢ofts￿er that the
audrt requiremenl of Regulabon 10111 lttl of Ihe A￿oUnts Regukiions not appty 11
Is ry rèsponsi￿.1Ity tts èxaminè the ac£ounts as required under section 44111 Icl of the
Act and to $t*e whether p¥tscuL4f matters have corre io my atten￿n
6Mi• of ind•p•nd•n¢ eyamin*on ts camèj wt In accordaDce Reguktson 11 01 the Ch8rrt
•x*mIn￿# *tAt•m•nt Ace4)unts Icethndl ftegul•t4)Ths 2008. kn cxtyrmnotyon In¢ludoo o roviow of th?
awounting records kept by the chanty and a wmpat*on of th• accounts prèsènted wth
thc6e records. 11 also IrKIL￿¢S ccngder8bon of any I￿￿8￿81 iteff& or disclosures sn the
a¢¢ots'nts and 88d(s ex￿anab9￿ from Ihe truste￿ conceming any such matt•rs The
procedures undertaken do rM)t wowde all thè evidence that V+ovkY b8 r8quir8d In audit
aThY. eOns•quen￿y. I do not ewess an audrt O￿n￿n on the ?w3Junts.
Indep•nd•nt •xamln•r* In the C¢LMse ot n)y ex8min¥bJn. fio has come to Try attentyon
$tat•m•ni
gwes ￿ reasonab￿ tause to t￿￿ve thal In wy m*rKqI r•spect the
requwemenls..
to keep %￿n￿n9 recayds in ￿YlY￿nco wilh Sect￿)n 44111 {al of thè 2005 Act and
Regulal#)n 4 of the 2CKA Acoxnts Regul*￿nS. and
to prgparè accounts wh￿h accorf with the a￿QuA￿Tr9 records and e4)ffpty w¢th
RegulatAM 9 of the 2C￿ AC￿nts Reoulaboi
r￿n in orderto enèble a proFer
èd.
S4n•d:
Date:
4iolL
Relevant professional
qu•lrfjcatlonl61 or l)ody
lif any):
Address:
folloymg pa

APPENDIX 3
Disclosure section
Only compkn rfthe examirw needs to h￿hl•3ht material probknis.
Glve hèrè brief detalls of
any item5 that the
examiner wisbes to
dlselo••
No material problems highlighted

APPENDIX 1
Trustees, Annual Report for the period
Period start date
Period end dale
Ye3r
mor.lh
Year
oscr
ay
Day
From
To
01
02 2024
31
01
2025
Office of the Scottish Charity Regulator
Reference and administration details
Penicuik Baptist Church
Not applicable
SC024295
Other namos ¢harlty is known
Reglstered charity number
Chatlty's prtncipal address
Names of th• charfty trustaes on d•le of approval ol Tntslo8s' Annual Report
D*t8s acted rf
nol forwhole year
Name of person
(or body) entitled to
appoint trustee lif any)
Trustee name
orriu (rf any)
10
11
12
13
14
16
16
17
18
19

APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, rf any* (for example, those reslgned part way
through tho financial period
ame
Date5 aeted if not for whole year
Structure, governance and management
Type of governing documont
See attached document
Trust•• r•crultment and appolntment
See attached document
Objectives and activities
Charitsbl& pury)oses
See attached document
Summary of tho main activltles
in relation to these objo¢ts
See attached document

APPENDIX 1
Achievements and performance
Summary of the main achievements of
the charity during the financial peri¢)d
See attached document
Financial review
Brief statemènt of the charlty's pollcy
on r8serve5
See attached document
Details of any deficit
See attached document
Donated fa¢llltles and ser¥lces {If any)
See attached document

APPENDIX I
Other optional information
Declaration
The trustO08 d•clare that they have approvfrd th• t￿￿t•0$. rnFM)rt above.
Slgned on b•half of the charity's trustees
Slgnathrals)
Full name(s}
Position le.g. Chair)
Church Elder

PENICUIK BAPTlSf CHURCH
Scottish Charit No: SC024295
Church Information
Bankers
Bank of Scotland
163A John Street
Penicuik
Midlothian
EH26 8AT

Penicuik Baptist Church is established by constitution and is registered as a
Scottish Charity No SC024295 and is recognized by HM Revenue and Customs
under Reference No CR45636.
Penicuik Baptist Church was formed in 1972 giving consent to the 1689 Baptist
Confession of Faith. The church consists of those who have applied for
membership (total of 23 members as at January 2025} and have given assent
to the current Church Constitution and have been accepted into membership
by the vote of the members.
The church is governed by a pastor, elder(s) and deacons. Together they
consider the spiritual and temporal affairs of the church. The elders will
recommend any new appointments to the eldership or deaconate for approval
by a vote of the membership. Appointment is without any specified term but
is subject to the continuing confidence of the elders, deacons and members.
Any amendments to the constitution must be by a 213 majority vote of eligible
voting members at a properly convened business meeting.
Elders/deacons shall act as trustees for all church affairs.
Ob'ertives and Activities
The church exists for the purpose of spreading the Gospel of the Lord Jesus
Christ as laid down in the Scriptures. to the glory of God.
It also facilitates the worship of God by those who attend the regular meetings
of the church.
The public benefit has been provided by the following:
Activities
Sunday services- morning and evening
Wednesday Prayer Meeting and Bible Study
Conducting Wednesday afternoon or Sunday early evening services, on
rota basis. at two local care homes for the elderly.

Financially 5UPPOrting missionaries, missionary projects (ie homeless
and deprived children in the Philippines}, and Gospel publications at
home and abroad.
Achievements
Each Sunday, both morning and evening services are held every week in the
church building. Sunday morning seniices are streamed weekly on Facebook
for those who wish to listen in but are unable to attend in person.
Fellowship with refreshments are available in the church hall after the morning
service.
The mid-week Prayer and Bible study meetings have continued throughout the
year and are held in the church building on a weekly basis.
The church anniversary weekend took pla￿ in May 2024 with guest speaker.
Refreshments and fellowship followed on after the Saturday meeting and
fellowship meal was enjoyed after the Sunday service.
The annual evening Christmas Carol servi￿ was held in the church building in
December, welcoming regular attendees and visitors.
The church continued to SUPPOrt and allocate donations to various Christian
missions and also towards the CCM Boys Home in Philippines.
The church also supported Blythswood Shoebox Appeal again this year, which
involves the compilation and organisation of the shoe box donations
forwarded to this charity to distribute at Christmas time.
On a rota basis with other Penicuik churches, services are also held at the local
care homes for the elderly. offering the opportunity to visit the residents and
share fellowship and worship with them.
Financial
The church receives all its funding from weekly offerings, donations and Gift
Aid donations.

Reserves Poll
The Treasurers Account No2 at 31°January 2025 was £4,836.06 and the
Treasurers Account Nol was £49,687.35 which would enable us to pay any
essential bills and outgoings for at least 12 months.
Signed:
Date:

oscr
Penicuik Baptist Church
Receipts and payments accounts
SC02429S
01
02
31
01
25
Section A Statement of receipts and payments
ExPen￿a￿e Permanent
Toial funds
Total tund$ last
nod
funds
fvn41
47A92
49,212
A530
Legao88
Grwts
Gross tradng
Lgnd and ￿l￿r￿J5
Rents If￿n laTh* & ￿lkI￿9
arthit
463
510&5
51115
42.953
A2 Re¢elpt8 Irom 4U•t&
Irwwtm•nt8•1•8
Prcceedj trryn oliTrve$irn•ts
A2SubO
Tot•lrec*ts
51095
s5￿15
A3 P*ym•nl*
14631
16,131
5.745
Payments relating dweGtty to¢h￿ty￿e
8¢ti¥rt0s
Grgnlsand OJnBtions
ELJL.
A3 Sub tof
37.921
37,921
NetrFceiptsl(pJ￿tsj
S073
A5 Tr8nsfwstol{froml fund
s￿￿lUSI1d￿ fDry
5.073

APpE￿rg2
Penicuik Baptist Church
Sectlon B Statemènt of balancos
Cat690rf•5
Bi Ca%h futsj
47AJ1
ntLs)I
D•￿
D￿1#
697,929
T•w
6I•A
7(¢
Daty
Ippronl

APPENDiX2
Penicuik Baptist Church
SC024295
Section C Notes to the Accounts
C1 Nature and purpose of
nds (maybe staled on
8￿81￿S offunds K4NkS1￿￿)
Treasury ￿￿- nvythty offull tim8 PastorfLY di5d￿rge of ￿lIgIOuS ¢Juties
TY￿ ofactlvity or projact supported
¢2 Grnnts
C30 Tru8t•• r•mun•ratlon
A4rthoYlty undér pahj
C3b fnMto0 remunw•tlon-
d•tall$
24750
C4• Trn$t•e expn
C4b Trusts• expen¥￿.
detal
183
Nature ¢)1 rFlationshi
Nature oftran5aGtion
and connected pèrsons
6 Other inforniatitsn

Pen￿vik Bapti&tChurch
SC024295
Addition21 analysis111
Anatysi4olr•c•wtsaTrd paY[A•￿tr
4$51
4212
2 014rt1•
Totsl

Penicuik Baptist Church
SC024295
Additional analysis121
T(al
Tr
410
873
•7J
0sstr8dtypw￿
17
701
37.761
17
7W
J7,761
113
113

Penkuik Baptist ch￿ch
SC024296
Additional analysis131
120
(kn
120
11
leo