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Scottish Charity No.SC024523
St Ninians Community Church
Trustees’ Report and Financial Statements Year Ended 31° May 2025
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St Ninians Community Church
Contents of the Financial Statements for the year ended 31 May 2025
| Page | ||
|---|---|---|
| Church Information | - | ] |
| Reportofthe Trustees | 2-4 | |
| Report ofthe IndependentExaminer | 5 | |
| Receipts and payments account | 6 | |
| Statement ofbalances | 7 | |
| NotestotheFinancialStatements | 8 |
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St Ninians Community Church Church Information
- Trustees Rev Graham Bell (Pastor) Professor Stuart Reid Dr Kevin Docherty (Treasurer)
Address (Postal) 32 Bryden Road Whins of Milton Stirling FRK7 8FJ
Address (Sunday Services) Mayfield Centre St. Ninians Stirling FK7 0DB
StNiniansComCh@aol.com Telephone 07942 372788 Website
Bankers Reliance Bank Limited Faith House 23-24 Lovat Lane London EC3R 8EB
Independent Examiner Mr Norman J McNeish
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St Ninians Community Church Report of the Trustees
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31* May 2025
Status of Charity and Governing Document St Ninians Community Church is established by Constitution. The church is a Scottish Charity (No. SC024523) and is recognised by HM Revenue & Customs under accounts office reference number 475PZ00298982.
Aims and Affiliation
The aims of the church are in line with its Constitution. The church is affiliated to the Baptist Union of Scotland.
Trustees and Office Bearers
The church is congregational in policy and its day to day running is undertaken by the Office Bearers (the Trustees) and the leadership group. The Office Bearers who served during the year and to the date of this report were as follows:-
Trustees
- e Professor Stuart Reid e Dr Kevin Docherty e Rev Graham Bell (Pastor)
Treasurer
Dr Kevin Docherty
Appointment of Trustees
New Trustees are nominated for appointment by the church members as and when required at a church meeting held for this purpose. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have been a church member for some time and would be familiar with the church’s values, its aims and objectives, as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities.
Achievements and Performance
During the year, the church met regularly for worship and carried out various activities in pursuit of the above stated aims.
Significant highlights, events and developments of note in the year include the following: -
In relation to activities:
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e Church services were held each Sunday: these are open to the local community and take place
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|| Agapéwithin the Meal Mayfieldinviting Community our communityCentre to join usin Stirling.for foodAround and Christmas, fellowship. we A suntise held a Christmas service was | held on Easter morning at the Bannockburn Monument. | ¢ We had a special baptismal service on the 30" June at Kinlochard Village Hall celebrating together the baptisms of two of our members.
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| e Regular prayer evenings were run including the twice monthly “Prayer For St Ninians”. During advent we had a month focused on prayer in our “Prepare 2024” event where members of the congregation recorded daily prayer-focussed podcasts and culminated in a full day of prayer on
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Christmas eve in the run up to our watchnight service. We partnered with Sanctuary First to offer the Prepare 2024 podcasts on their website and app platforms.
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e Mid-week Cell group meetings took place in members’ homes. These provide opportunities for focussed study, fellowship and for various outreach events. The aim is to help members and newcomers both young and old to develop a deeper understanding of the Bible and how to apply its teachings in everyday life, to foster closer relationship within our church community and with God, and to practice being followers of Christ in our everyday lives.
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e The Marriage course was run by some of our church members over 7 weeks in September/October 2024 in the Mayfield Centre. The course offers couples a chance to invest in their relationship, strengthening and equipping them to draw closer to each other and to God.
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e The church again ran a shoebox appeal in support of Operation Christmas Child, sending gifts to children across Europe.
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e The children’s worship program continued meeting on Sunday mornings, where they come to explore who God is and share with one another. A new Youth group started during the year offering a change for those in S1-6 to meet together for fellowship and discipleship.
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¢ Throughout the year we continued our association with several missionary families working in Albania, partnering with BMS missionaries working in the country. We also continued to support the wider work of the Baptist Missionary Society and took part in their harvest appeal — Seek First the Kingdom, with a special service and collection.
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e We have continued to support our ‘adopted’ children, Angel from Nicaragua, through the Compassion program, and Vasil in Albania through the organisation Adopt-a-child.
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e We provided regular monthly financial support to the Reeve family working with European Christian Ministries in Albania and look to support others where possible.
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e Wealso financially supported several organisations including, Start-up Stirling who provide a food bank to the whole of Stirling, and the Scottish Baptist College.
Financial review
Principal sources offunding
The church receives its funding from church members and adherents by way of offerings and Gift Aid Donations
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Results for the year
The financial statements for the year are set out in pages 6 to 9. The Receipts and Payments Account on page 6 reflects net incoming resources of £35,870 (2024 - £24,327)
Reserves
As a result of a surplus for the year of £11,111 the church held unrestricted funds amounting to £40,021 at the year end. Total reserves at 31‘ May 2025 amounted to £40,021.
Grant Making Policy
The church makes grants from its tithed gift income to individuals and organisations that are generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.
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Statement on Risk
The Trustees assess the major risks to which the charity is exposed on an ongoing basis and have established procedures to mitigate those that are identified as a result of these reviews.
Trustees Responsibilities
Under legislation relating to charities in Scotland, the Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the church’s affairs and of its incoming resources and application of resources, including its surplus and deficit for that year, and which have been properly prepared from and are in agreement with the accounting records of the church and comply with relevant disclosure requirements.
In preparing those financial statements, the Trustees are required to:
- e Select suitable accounting policies and then apply them consistently e Make judgements and estimates that are reasonable and prudent e Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the church will continue its activities
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the church’s financial position and enable the Trustees to ensure that the financial statements comply with the requirements of Section 44 to 48 of The Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 flowing therefrom. The Trustees also have general responsibility for taking such steps as are reasonably open to them to safeguard the church’s assets and to prevent and detect fraud and other irregularities.
On behalf of the Trustees
Trustee
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DATED 2026
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. St Ninians Community Church
Report of the Independent Examiner to the Trustees of St Ninians Community Church for the year ended 31“'May 2025
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiners’ Statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Norman J McNeish
Independent Examiner
Date ii] [3] [2026]
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Ai L AHi
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EEE DEDEDE LED LE EEE ETE
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. St Ninians Community Church ee ect
Receipts and Payments Accounts
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|For the year ended 31st May 2025|__|Unrestricted Funds_|
|General|Designated|testricted|Total|Total|
|Fund|Funds|Funds|2,025|2,024|
|Notes|£|£|£|£|£|
|Receipts|
|Offerings|25,514|25,514|17,091|
|Open|Offering Minisrty Centre|
|Tax recovered on|gift aid giving|3,767|3,767|6,628|
|Gifts|6,400|6,400|513|
|Appeals|105|105|75|
|Miscellaneous|84|84|20|
|Bank|interest|
|Total Receipts|35,870|35,870|24,327|
|Payments|
|Payments|for Charitable|activities|
|Minisrty exps|550|550|2,251|
|Pension|
|Pulpit supply|300|300|123|
|Rents|10,244|10,244|10,141|
|Refresh Café|costs|397|397|1,520|
|Heat|Light &|Water|-|
|License & Insurance|1,067|1,067|715|
|Equipment|
|Scottish|Baptist Fund|2,500|2,500|2,500|
|Miscellaneous|1,053|1,053|822|
|Mission support|4,500|4,500|5,138|
|Gifts to Individuals|761|
|Gifts to Organisations|3,730|3,730|3,075|
|Childrens’|Ministry|118|118|123|
|Independent Exam Fee|300|300|300|
|Total Payments|24,759|,|24,759|27,469|
|Transfers|_|-|
|Net movement in funds after transfers|1,111|T3142)|
|Total|Funds|Brought forward|28,910|28,910|32,052|
|Closing fund Balance|40,021|0|40,021|28,910|
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St Ninians Community Church
Statement of Balances
As at 31st May 2025
| 2,025 | 2,024 | ||
|---|---|---|---|
| £ | £ | £ | |
| Fixed Assets | |||
| Tangible Assets | - | - | |
| Bank& Cash in hand | |||
| Opening balance | 28910 | ||
| Movement in theyear | 11111 | ||
| Closing balances | 40021 | 28,910 | |
| Total NetAssets | 40,021 | 28,910 | |
| Represented by: | |||
| Unrestricted funds | |||
| General | 40,021 | 28,910 | |
| Designated Funds | |||
| Ministry Centre fund | 0 | ||
| 40,021 | 28,910 |
Approved by the Trustees on | Mar 26 and signed on their behalf by the undernoted:
Kevin Docherty Graham Bell Trustee/Treasurer Trustee The notes form part of these financial statements.
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St Ninians Community Church
Notes to the Receipts and Payments Accounts
For the year ended 3 lst May 2025
2 Transactions with Trustees
There were no transactions with trustees during the year.
| 3 | Unrestricted funds | Balance at | Balance at | |||
|---|---|---|---|---|---|---|
| 01.06.24 | Receipts | Payments | ‘Transfers | 31.05.25 | ||
| £ | £ | £ | £ | £ | ||
| GeneralFund | 28,910 | 35,870 | (24,759) | 40,021 | ||
| Designatedfunds: | ||||||
| Ministry CentreFund | - | - | ||||
| Total designated funds | - | |||||
| Totalunrestrictedfunds | 28,910 | 35,870 | (24,759) | - | 40,021 |
Explanation of[funds] The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
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St Ninians Community Church
Notes to the Financial Statements for the year ended 31° May 2025
1. Accounting Policies
Accounting Convention
The financial statements have been prepared under the Financial Reporting Standard for Smaller Entities (effective January 2005), the historical cost convention as modified by the revaluation of investments and the guidelines laid down in the Statement of Recommended Practice, Accounting and Reporting by Charities (2005).
Church Income
All voluntary income and bank interest and gift aid tax refunds are accounted for when received
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