Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

ISLAY BAPTIST CHURCH REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS For year ended 31 December 2022 Charity No SCO33816 

Page **1** of **2** 



Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

## Index 

Page 3-6 

Report of the Trustees and Deacons' Court 

Page 7 Independent Examiner's Report Page 8 Receipts and Payments Page 9 Statement of Balances Notes to the Financial Statements Page 10 Analysis of Receipts and Payments Page 11-12 

Page 2 



Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

The Trustees and Deacons' Court present their report and un-audited financial statements for the year ended 31 December 2021 

## **REFERENCE AND ADMINISTRATIVE INFORMATION** 

Charity Name: 

Islay Baptist Church 

Charity Registration Number 

Charity Address: 

Trustees 

Bankers 

SC033816 


Royal Bank of Scotland Main Street Bowmore Isle of Islay PA43 7JJ 



Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

## **Structure, Governance and Management** 

The organisation was set up in 2002 and is governed by a constitution. The Trustees are responsible for carrying out the aims of the Church and managing the day to day running. 

New Trustees are nominated by the existing Trustees and are approved by all members of the Islay Baptist Church. Most new trustees are familiar with the practical work of the charity, by living within the local community. The Trustees are also the Deacons' Court. 

## **The principal objectives of the Church are to:** 

- Promote the preaching of the Lord Jesus Christ as our Lord and Saviour . 

- Support the Community in all spiritual matters. 

- Give Moral and emotional support to the Community. 

- Encourage children to achieve personal development through an annual award or gift for children. 

- Promote health and wellbeing through historic walks. 

- Promote goodwill within the island through interaction with visitors from other areas. 

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## **The principal activities of the Church are to:** 

- Provide a weekly Sunday Service in Port Ellen and Bowmore. 

- Provide Tuesday (Port Ellen) and Wednesday (Bowmore) Bible Study and prayer meetings. 

- Provide a weekly café space for teenagers where we can support them with a wide range of issues. 

- Monthly historic walks for those of all ages. 

- Numerous other activities and meetings throughout the year, some of which are jointly organised with other churches on the island. 



Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

## **Achievements and Performance** 

The principal objectives of the church have been met in the current year.  Some of the ways in which this has been achieved are listed below: 

- Worship services were held each Sunday in both Bowmore and Port Ellen. 

- There were meetings for Prayer and Bible Study held during each week in both Bowmore and Port Ellen. 

- A bi-monthly worship service was held in Gortanvogie Residential Care Home for the residents there. 

- Walks were organised every three weeks. These satisfied the needs of many for involvement in a social occasion while encouraging appreciation of the beauty and history of the island. These walks are designed in such a way that all people can take part irrespective of their level of fitness. 

- The minister led fortnightly school assemblies in Bowmore, Port Ellen and Port Charlotte Primary Schools. 

- The church facilitated a Summer Beach Mission. 

- The church held a weekly Teen Café through which up to 15 teenagers were supported with a wide range of issues. 

- The church at Bowmore was made available to a number of organisations to hold meetings and to provide services to their clients. This includes the Islay Credit Union and the Islay Gaelic Choir. 

- The services of the minister were made available to the community. Amongst other things he visited many housebound, bereaved and ill people to provide support and help as necessary. He is also is on the committee for the Community Minibus and the Islay Foodbank. 

- The church sponsored the Macallum Trophy at lslay High School. This award, in memory of a former minister of Bowmore Baptist Church, is presented to a pupil, chosen by the school, who has made a positive impact on the local community. 

## **Main Objectives for Next Year** 

As a church we are committed to supporting the practical, emotional, and spiritual needs of both congregation and community members alike. We will continue to keep in contact with those who are lonely and offer prayer. We will look for new ways to use our buildings to support local community groups. We will seek to work in partnership with the Church of Scotland to make our joint outreach activities more effective. 

## **Role of Volunteers** 

Committee members carry out all required administration on a voluntary basis. The Churches have a small pool of volunteers who are happy to help with events that might be held. 



Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

## **Financial Review** 

The charity had a surplus of £    {2021 surplus £2,829.02) in the financial year.   Total funds at the end of the year were £53,212.47 (2021 £53,212.47) of which £857.65 are restricted and £52,354.82 (2021 £ 52,354.82) are unrestricted. The restricted funds balance relates to donations still to be paid out to the Malawi Mission adopted by the Church. 

## **Principal Funding** 

The principal funding source for the charity is from donations, offerings and gift aid claimed. 

## **Reserves Policy** 

The organisation holds reserves of £  for the furtherance of their objectives and to ensure there are funds to cover any repairs to either churches or the Manse. Additionally, the Trustees wish to ensure that reserves are held to cover the salary of the minister for a period yet to be determined. 

## **Investment Policy** 

The Trustees have considered the most appropriate policy for investing funds and have found that short to medium term investment of funds should be held in current and deposit bank accounts. 

## **Responsibilities of the Trustees** 

The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005. The charity Trustees consider the audit requirement of section l0(l)(d) of the Accounts Regulations does not apply. 

On behalf of the Trustees 

Signed Printed 


Date…………………………… 



Islay Baptist Church
Rewl of the Trustees and Finanryal statements
For Year ended 31 December 2022
Independent Examlner's Report
The Charity's Trustees are reswnsible for Ihe weparation of the accounts in
accordance with the temis of the Charibes arml Trustee Invesknent {ScoUandl 2005
Aet and the Charit￿$ Aecounts{Seo￿andI Regulations 2006. The d￿rIty trustees
sider that the audit requiremerrt of Regulation l{IMdl of the AC￿Unts Regulations does not
appty. It is my responsibiltyto examine the accounts as required under sectDn
4411} Q of the Act and to state whether any parts"cular matters have come to my atten￿n.
My examination is carried ￿t in ac(thance ￿￿th RegUla￿n 11 of the Charities Accounts
(Scotlandl Regulations 2006. An examination includes a review of the accounting
records kept by the charity and a cOmparisc￿ of the accounts presented wrlh those
records. It also indudes consideration of any unusual items or disdosures in the accounts
and seeks explanations from the trustees cc￿￿cem1ng any such matters. The pr￿edureS
undertaken do not provide all Ihe eVhJen￿ that woukl be required in an audit and
consequenly, I do not express an audr( OFwnion on the accounts.
In the ￿urse of my examination, no matter has mme to my attent￿)n
1. which gwes me reasonabk cause to ￿lIeVe that in any matenal resF*d the
requirements"
To keep accounting records in acc£Kdance with Sectil￿ 4411 Ma) of the 2005 Act
and Regulation 4 of the 2006 Accounts Regulation, and
To prepare accounts whith a¢￿1 with the accounting reccrds and compty with
RegulatM)n 9 of the 2006 Accounts Regulations
have not been me(
2. To which. in my opinion. attention sh￿Id be drawn in order to enable a proper
understanding of the a¢munts to be reathed.
Signed
Print Name
Address

Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

## **Receipts and Payments Account** 

## **For the year ended 31 December 2022** 

|**For the year ended 31 December 2022**|||||
|---|---|---|---|---|
|||2022||2021|
||**Unrestricted**|**Restricted**|Total**Funds**|Total**Funds**|
||**Funds**|**Funds**|||
||£|£|£|£|
|**Receipts**|||||
|Donations|7718.50|0|7718.5|6966.78|
|Income from Investments|94.18|0|94.18|20.12|
|Income from Fundraising Activities|684|0|684|572|
|Income from Charitable Activities|33065.90|0|33065.90|39923.44|
|Other|823.80|0|823.80|7959.83|
||**42,386.38**|**0**|**42,386.38**|**56,299.82**|
|**Payments**|||||
|Payments directly relating to Charitable Activities|42930.90|0|42930.90|50009.05|
|Grants & Donations|598.40|0|598.40|3216.75|
|Governance|0|0|0|245|
||**43529.33**|**0**|**43529.33**|**53470.80**|
|**Net Surplus/Deficit**|**(1,142.95)**||**(1,142.95)**|**1971.37**|





Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 


**----- Start of picture text -----**<br>
Statement  of  Balances<br>As at 31 December 2021<br>2021 2020<br>Total Funds Total Funds<br>£ £<br>Cash Funds<br>Opening Cash and Bank Balance 50,383.45 37,870.48<br>Surplus/Deficit for Year 2,829.02 6,879.41<br>53,212.47 44,749.89<br>Liabilities<br>Suppliers 0 6168.4<br>0 6,168.40<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Signatur<br>Print<br>On Behalf of the Trustees<br>**----- End of picture text -----**<br>


Date 



Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

## **ISLAY BAPTIST CHURCH REPORT OF THE TRUSTEES AND FINANCIAL REPORTS For the year ended31 December 2021** 

## **Notes to the Accounts** 

## **For year ended 31 December 2021** 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|2021|2020|
|£|£|
|Nature and Purpose of Funds|
|Unrestricted Funds|52,354.82|44,244.65|
|Restricted Funds|857.65|505.24|
|53,212.47|44,749.89|

**----- End of picture text -----**<br>


The restricted funds relate to fundraising carried out by the Islay Baptist Church for Malawi 

## **Trustees Remuneration** 

Trustee, total salary costs were £15,283.80(2020 £12789.87) for carrying out his position as Minister. 

## **Transactions with Trustees and Connected Persons** 

There were transactions of £854.91 with Trustees or Connected Persons in the year (2020 £5671.88) 

## **Restricted Funds** 


**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|Opening|Income|Expenditure|Closing|
|Restricted Funds at the year end relate to:|
|Balance|Balance|
|Malawi Collection|505.24|258|750|13.24|
|Uganda Collection|0|599.65|0|599.65|
|505.24|857.65|750|612.89|

**----- End of picture text -----**<br>




Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

## ISLAY BAPTIST CHURCH REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS For the year ended 31 December 2021 

## **Analysis of Receipts and Payments For the year ended 31 December 2021** 

|||**2021**||**2020**|
|---|---|---|---|---|
||**General**|**Restricted**|**Total Funds**|**Total Funds**|
||£|£|£|£|
|**Receipts**|||||
|**Donations**|||||
|General Donations|6516.78|0|6516.78|5672.54|
|Baptist Building Fund|0|0|0|11,500.00|
||450|0|450|650|
||**6,966.78**|**0**|**6,966.78**|**17,822.54**|
|**Receipts from Fundraising Activities**|||||
|Fundraising|572|857.65|1429.65|914.51|
||**572**|**857.65**|**1429.65**|**914.51**|
|**Investment Income**|||||
|Bank Interest|20.12|0|20.12|19.28|
||**20.12**|**0**|**20.12**|**19.28**|
|**Receipts from Charitable Activities**|||||
|Gift Aid Received|11,018.19|0|11,018.19|10,677.79|
|Offerings|28,900.25|0|28,900.25|28,057.21|
||**39,923.44**|0|**39,923.44**|**38,725.00**|
|**Other Income**|||||
|Other Income|7959.83|0|7959.83|808.81|
||**7,959.83**|0|**7,959.83**|**808.81**|
|**Total Receipts**|**55,442.17**|**857.65**|**56,299.82**|**58,290.14**|





Islay Baptist Church Report of the Trustees and Financial statements For Year ended 31 December 2022 

## **ISLAY BAPTIST CHURCH REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS For year ended 31 December 2021** 

**Analysis of Receipts and Payments For the year ended 31 December 2021** 

|**Analysis of Receipts and Payments**<br>**For the year ended 31 December 2021**||||||
|---|---|---|---|---|---|
|||**2021**|||**2020**|
|**Payments**|**Unrestricted**|**Restricted**||**Total Funds**|**Total Funds**|
||**Funds**|**Funds**||||
||£|£||£|£|
|**Payments directly relating to Charitable Activities**||||||
|Advertising/Programme for Events||43|0|43|420.75|
|Books & Publications||205.08|0|205.08|47.97|
|Beach Mission Catering||48.38|0|48.38|0|
|Consumables||59.96|0|59.96|0.00|
|Council Tax||1,623.92|0|1,623.92|1,614.08|
|Gifts||1,294.50|0|1,294.50|266.93|
|Hall Hire||1,050.00|0|1,050.00|350.00|
|Heat & Light||4,834|0|4,834.20|2,672.06|
|Building Insurance||1,199.65|0|1,199.65|1,149.98|
|Music Licence||444.66|0|444.66|429.98|
|Professional Fees||**688.8**|0|688.8|482.40|
|Repairs & General Maintenance||7,919.14|0|7,919.14|1,115.06|
|Repairs & General Maintenance Bowmore||6,702.49|0.00|6,702.49|7,026.87|
|Repairs & General Maintenance Port Ellen||1,734.20|0.00|1,734.20|16,661.74|
|Sundry||1,304.91|0|1,304.91|246.56|
|Telephone||0|0|0|0|
|Visiting Preacher Expenses||0|0|0|0|
|Wages including PAYE|15,283.80||0|15,283.80|12,789.87|
|Pension Costs||5,232.48|0|5,232.48|2,331.60|
|Website||339.88|0|339.88|359.88|
||**50,009.05**||**0.00**|**50,009.05**|**47,965.73**|
|**Grants**&**Donations**||||||
|Scripture Union||200|0|200|280|
|BMS World Mission||650|0|650|380|
|Islay High School (Maccallum Award)||70|0|70|70|
|Malawi Appeal||750|0|750|1,000.00|
|Baptist Union of Scotland Minister's Fund||700|0|700|120|
|Scottish Baptist Fund||150|0|150|800|
|Islay Community Bus||546.75|0|546.75|320|
|Others||150|0|150|200|
|||**3,216.75**|**0**|**3,216.75**|**3,170.00**|
|**Governance**||||||
|Accounts preparation & independant examination||245.00|0.00|245.00|275.00|
|||**245**|**0**|**245**|**275**|
|**TOTAL PAYMENTS**||**53,470.80**|**0**|**53,470.80**|**51410.73**|