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2025-12-31-accounts

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GRANTOWN ON SPEY BAPTIST CHURCH

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Trustees Annual Report and Financial Statement

Scottish Charity Number SC026004 Year ending 31° December 2025

GRANTOWN ON SPEY BAPTIST CHURCH Trustees Annual Report and Financial Statement

Scottish Charity Number SC026004 Year ending 31%t December 2025

Contents Page No. Trustees Annual report 3,4,&5 Receipt and Payments 5 Balance Sheet 6 Notes to the accounts 7 Independent Examiners Report 9

i) Grantown on Spey Baptist Church Page 2

GRANTOWN ON SPEY BAPTIST CHURCH Trustees Annual Report and Financial Statement

Scottish Charity Number SCO26004 Year ending 31° December 2025

Trustees Annual Report

Charity’s principal address

Dunsyre

Grant Road

Grantown on Spey

PH26 3LA

Trustees serving during the financial year

Richard Moeller Pastor/Trustee Susan MacLaren Trustee Derek Irwin Trustee

Governing Document

Governed by the membership of Grantown on Spey Baptist Church through the mutually agreed upon church constitution as administered by the trustees. Established as a recognized Charity on 13/08/1956

Recruitment policy

All trustees appointed by the membership of Grantown on Spey Baptist Church

Charitable purpose

The advancement of Christian service and development within our local church membership as a benefit to our surrounding community. Instruction in Bible topics.

To benefit the worldwide service of Jesus Christ through grants, gifts, and donations to ministries or organizations as chosen by the

Activities

Serves the community through: private counselling, community events, personal and public instruction and training, leadership development, and provision of study materials.

Makes grants, donations, or gifts to worldwide ministries or charitable organizations as chosen by the membership of the church.

LLLe ET a aa eR DTA TTT Grantown on Spey Baptist Church Page 3

GRANTOWN ON SPEY BAPTIST CHURCH Trustees Annual Report and Financial Statement

Scottish Charity Number SCO26004 Year ending 31% December 2025

Trustees Annual report cont.

Special activities for our community

--Special Barbecue for community during Thunder in the Glens

Weekly activities for training and development of children in our community

  1. Sunday morning training for younger children

2. Teen Bible Study

  1. Sunday afternoon training for young teens (20 different) children throughout 2023 were served in these two activities held on a weekly basis. Approximately 20 children and staff each week.)

Weekly meetings for vision sharing and team building for Adults

1. Sunday morning meeting for adults

  1. Wednesday evening meeting for adults (200 different adults throughout 2025 were served in these meetings held on a weekly basis. Approximately 20 individuals each week)

Individual services for men and women in our membership and surrounding community (21 different individuals served)

Celebrations of traditions that are of common interest to our membership and the community (8 main events)

1) Christmas Carol service -- Easter Carol service

2) Church and community feasts (4)

3) Special services (2) (Approximately 300 total individuals were served through these events.) - Christmas and Easter

4) Thunder in the Glen Refreshment station (Over 400 individuals served)

Financial Review

Any reserve funds are maintained by the church under the guidance and protection of the trustees for designated future projects as mutually agreed upon by the church membership.

Restricted funds

SP IT Grantown on Spey Baptist Church Page 4

GRANTOWN ON SPEY BAPTIST CHURCH Trustees Annual Report and Financial Statement

Scottish Charity Number SCO26004 Year ending 31%t December 2025

The organisation has no restricted funds

Reserve policy

The trustees feel that the closing balance of £3231 sufficient to continue to run for a period of more than 3 months if no income was received.

Approved by the board of Trustees on (date) ....cssessseeseeeeee ANG signed on its behalf

Trustee

LE a Ne a SE SE SS TTI Grantown on Spey Baptist Church Page 5

GRANTOWN ON SPEY BAPTIST CHURCH

Trustees Annual Report and Financial Statement

Scottish Charity Number SCO26004 Year ending 31* December 2025

Receipts and Payments Account. Year ended 31st December 2024

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RTT Grantown on Spey Baptist Church Page 6

GRANTOWN ON SPEY BAPTIST CHURCH Trustees Annual Report and Financial Statement

Scottish Charity Number SCO26004 Year ending 31°t December 2025

Statement of Balances as at 31st December 2025

Totals Totals
StatementofBalances Unrestricted Restricted
Cash atbank at start of
year 4656 4656 1088
surplus/deficit forthe
year -1424 -1424 3568
3231

Held as RBS1 3231.51 Cash Total 3231.51 Liabilities

The organisation has no liabilities

Notes to the accounts
Note 1 - Donations
Weeklyofferings 8801
Direct debit donations 5190
Special donations 5564
Refunds 0
Total 19555
Note 2 - CharitableActivity
Advertising 0
Office Supplies 0
Cleaning 0
Decorations 0
Food 0
Event supplies 0
Room hire 0
Gifts 0
Music license 0
Total 0

{SSS SOS RS Sa SP SS ATI Grantown on Spey Baptist Church Page 7

GRANTOWN ON SPEY BAPTIST CHURCH Trustees Annual Report and Financial Statement

Scottish Charity Number SCO26004 Year ending 31*t December 2025

Notestotheaccounts continued
Note 3 - Donations
BaptistUnion 0
Pastor Petrol 200
Mission donations 1020
Total 1220
Note4 - Repairandmaintenance
Heatand light 12722
Insurance 2824
Repairs 120
Council Tax 2720
TV&Telephone i373
Total 19759

Note 5 - Expenses

No directors have received expenses other than out of pocket

Note 6 - Employment

The organisation have no paid staff

Approved by the board of Trustees on (date).........:....:+. and signed on its behalf

Trustee

SS Grantown on Spey Baptist Church

LN aT Page 8

Scottish Charity Number SCO26004 Year ending 315* December 2025

GRANTOWN ON SPEY BAPTIST CHURCH Trustees Annual Report and Financial Statement

Independent Examiner's Report

I report on the accounts of the charity for the year ended 31st December 2025 set out on pages 6-8

Respective responsibilities of trustee 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 considered that the audit requirement of Regulation 10(1) (a) to (c) of the Accounting 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 any 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 examiner's statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

e To keep accounting records in accordance with section44(1) of the 2005 Act and regulation 4 of the 2006 Accounts Regulations, and e To prepare accounts which accord with the accounting records and comply with regulation 9 2 glk 2006 Accounting Regulations have not been met. Signéd f i ry / iyi . AY , Ann TraillmerLCIE Ocean Date TecApe | QO ACIE Licentiate (receipt and Payment) member Voluntary Action in Badenoch and Strathspey The Town House The Square Grantown-on-Spey PH26 3HF

a Grantown on Spey Baptist Church Page 9