Docusign Envelope ID: 84ECD32B ~~-4~~ 594 ~~-~~ 4D2C ~~-~~ B947 ~~-~~ 5FOCD51F49F4
Scottish Charity No. SC047763
Dedridge Baptist Church
Trustees’ Report and Financial Statements For the Year ended 31 August 2025
Innes & Partners Chartered Certified Accountants
Docusign Envelope ID: 84ECD32B ~~-4~~ 594 ~~-~~ 4D2C ~~-~~ B94 ~~7-~~ 5FOCD51F49F4
Dedridge Baptist Church
Contents of the Financial Statements for the year ended 31 August 2025
| Page | |
|---|---|
| Report ofthe Trustees | 1~~-~~3 |
| Report ofthe Independent Examiner | 4 |
| Receipts andPayments Account | 5 |
| Statement ofBalances | 6 |
| NotestotheFinancialStatements | 7~~-~~9 |
Docusign Envelope ID: 84ECD32B- ~~4~~ 594 ~~-4~~ D2C ~~-B~~ 947 ~~-5~~ FO0CD51F49F4
Dedridge Baptist Church
Report of the Trustees for the year ended 31 August 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 August 2025.
Status of Charity and Governing Document
After a change to the Constitution during 2017, the Church became a Scottish Charitable Incorporated Organisation (SCIO) with effect from 21st September 2017 with a new charity number SC047763.
Church address
Quentin Rise Dedridge Livingston West Lothian EH54 6QR
Bankers Bank of Scotland Almondvale South Livingston West Lothian EHS54 6SN
Aims and Affiliation
The aims of the church are in line with its Mission Statement ~~-~~ "The making and maturing of disciples of Jesus Christ in the power of the Holy Spirit to the glory of God". The church is affiliated to the Baptist Union of Scotland.
Trustees and Office Bearers
The church is congregational in policy and its day ~~-t~~ o ~~-~~ day running is undertaken by the Deacons. Deacons are normally elected for a period of three years. In June 2025, there was an election for Deacons to serve until the end of the three ~~-~~ year period which culminates in June 2028. The following were elected as Deacons:
| Pastor | InVacancy ~~- ~~Rev KieranBanks ~~— ~~Retired on8"June 2025 |
|---|---|
| Trustees/Deacons | |
| Miss Morag McDowall | Church Treasurer (Appointed in September 2025) |
| Mrs Susan Barker | Church Secretary (Appointed in September2025) |
| Mr Matthew Chan | |
| Mr Robert Hardie | |
| Mr Jan Marshall | (Appointed in June 2025) |
| Mrs Lilian Nicol | (Appointed in June 2025) |
| MrFrancisNicol |
Appointment of Deacons and Trustees
Deacons are elected to serve the church for a period of three years and automatically assume responsibility as Trustees for that period. To be eligible for nomination to election as a deacon, a person must have been in membership of Dedridge Baptist Church for at least six months. Prior to their appointment, Trustees would have served within the church for some time and would be familiar with the church’s values, its aims and objectives as well as its day ~~-t~~ o ~~-~~ day activities. Trustees are expected to understand their statutory responsibilities. Office Bearers remain as Trustees until new Office Bearers are appointed at the Quarterly Church Meeting following the election of deacons.
Andrew Tullis having served three years from June 2022 to June 2025 took the decision not to be nominated for re ~~-~~ election.
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Docusign Envelope ID: 84ECD32B- ~~4~~ 594 ~~-4~~ D2C ~~-B~~ 947 ~~-5~~ FO0CD51F49F4
Dedridge Baptist Church
Report of the Trustees for the year ended 31 August 2025
Achievements and Performance
The Church celebrated its 40th Anniversary with a Praise Night on 23rd November 2024 which was culminated with a fellowship buffet after the Church Service on 24th November 2024 to mark the occasion of the building being officially opened on 24th November 1984.
Lynda McIntyre who is a member of our congregation madea proposal to the Deacons regarding a “Warm Space” idea. This stemmed from the loss of the winter fuel payment for pensioners which she felt we could fill a need in the community for a warm environment and avoid social isolation, this was then brought to the church membership meeting in September 2024 which was formally approved.
This ran from 10am ~~—~~ 12pm November 2024 to March 2025 with the aid of volunteers from the congregation being willing to help out. This was a great success that planning for the next session would take place during the summer.
Our Pastor Rev. Kieran Banks retired from ministry on Sunday 8" June 2025 which his last day was celebrated with him leading a Baptismal Service. The congregation contributed to a farewell fellowship buffet as well as a gift in recognition of shepherding our congregation for 7 years.
Retired minister Rev William Slack was approached by the Secretary to consider being our Moderator until such time as a new pastor is called, which he has graciously agreed to do.
The Deacons have set up a Search Committee Group which consists of 3 members of the congregation, the deaconate and our Moderator to meet one evening each month to discuss searching for a new Pastor, also spending time in being united in prayer.
The Annual General Meeting was held on 11th December 2024 when the annual accounts for year ending August 2024 were approved after being independently examined by Innes and Partners.
In relation to funding
The trustees are grateful to all who support the church financially. We have been able to transfer over £29,822.79 to the Future Ministry Deposit Account in this financial year, partly due to being in vacancy, increase in giving and moving the £2,822.79 from Future Ministry into the General Fund which was agreed by the trustees. We also took the decision to move the Memories Café Fund back to the General Fund as the Memories Café didn’t resumed after Lockdown 2020.
Financial review
Principal sources offunding
The church receives its funding from voluntary contributions by way of weekly offerings, Gift Aid donations and other gifts.
Results for the year
The financial statements for the year are set out in pages 5 to 9. The Receipts and Payments Account on page 5 reflects a surplus of £26,146 (2024: £19,727).
Reserves
It is the policy of the church to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. The General Fund (page 8) on 31** August 2025 amounted to £16,129 (2024: £21,855), which is within the required level. The Designated Funds balance is £58,421(2024: £26,681) which includes the Future Ministry Fund of £51,534 (2024: £23,776) which will be used to augment the General Fund as required. The restricted fund balance is £nil (2024: £67). Total funds balance is £74,550 (2024: £48,603).
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Docusign Envelope ID: 84ECD32B- ~~4~~ 594 ~~-4~~ D2C ~~-B~~ 947 ~~-5~~ FO0CD51F49F4
Dedridge Baptist Church
Report of the Trustees for the year ended 31 August 2025
Grant Making Policy
The church makes grants from its 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.
Statement on Risk
The Trustees continue to be aware of the major risks to which the charity is exposed on an ongoing basis and establish procedures to mitigate those risks identified. Our processes for financial transactions are in line with OSCR recommendation and during the year, we were able to revert to the practice of two signatories being required for the offerings made on Sundays. Normally, all offerings and Gift Aid are signed for by two individuals and the money is paid into the bank on the following morning. All other income comes directly into the church bank account. Cheques are signed by two of three bank signatories and all expenditure transactions are supported by receipts or a signed statement of expenditure by the Treasurer. Bank payment transactions are never made on one person's say so, it is always brought to the Deacons/Trustees meetings for approval before any additional Bacs payments are made and are also supported by receipts.
The church building is well maintained, and steps are regularly taken to ensure that the building is fully compliant with all statutory regulations.
Approved by the Trustees on 03™ December 2025 and signed on their behalf by
[ tomSign32CED073CF7340D... e d by:ftcDovall Morag McDowall Trustee and Treasurer
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Docusign Envelope ID: 84ECD32B- ~~4~~ 594 ~~-4~~ D2C ~~-B~~ 947 ~~-5~~ FO0CD51F49F4
Dedridge Baptist Church
Report of the Independent Examiner to the Trustees for the year ended 31 August 2025
I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 5 to 9.
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 (as amended). 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 (as amended). 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 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 Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
-
e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
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.
[denn2C9861F6B32C4E1...DocuSigned by:Innes
Jonathan N Innes FCCA Managing Director
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 03" December 2025
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Innes & Partners Chartered Certified Accountants
Docusign Envelope ID: 84ECD32B ~~-4~~ 594 ~~-~~ 4D2C ~~-~~ B947 ~~-~~ 5F0CD51F49F4
Dedridge Baptist Church
Receipts and Payments Account for the year ended 31 August 2025
| Receipts Notes Gift Aid giving Offerings Communion Offerings Hall lets Donations Tax recovered on gift aid giving Other income Bank interest |
Unrestricted funds General Designated Restricted fund funds funds £ £ £ 44,683 - - 17,882 - - 2,763 - - 5,465 - - 4,678 - - 13,052 - - - - - ~~-~~ 758 ~~-~~ |
Unrestricted funds General Designated Restricted fund funds funds £ £ £ 44,683 - - 17,882 - - 2,763 - - 5,465 - - 4,678 - - 13,052 - - - - - ~~-~~ 758 ~~-~~ |
Total 2025 £ 44,683 17,882 2,763 5,465 4,678 13,052 - 758 |
Total 2024 £ 39,259 13,202 501 5,095 7,019 12,633 3,446 443 |
|---|---|---|---|---|
| Total receipts | 88,523 | 758 ~~-~~ |
89,281 | 81,598 |
| Payments Salaries and national insurance 2 Pulpit supply Fabric expenditure Catering expenditure Repairs and Maintainance Council Tax Parents and Tots expenditure Professional fees Independent Examination fee Printing, stationery and publicity Donations 3 Other expenses BaptistUnion fees |
27,725 1,860 18,211 379 - 2,000 ~~-~~ 372 900 1,947 4,651 2,330 2,400 |
- - - - - - - - - - - - 559 ~~-~~ - - - - - - - - - - - - |
27,725 1,860 18,211 379 - 2,000 559 372 900 1,947 4,651 2,330 2,400 |
35,052 660 9,751 379 690 2,500 171 441 870 1,707 6,721 529 2,400 |
| Total payments | 62,775 | 559 ~~-~~ |
63,334 | 61,871 |
| Surplus for the year Transfers |
25,748 (31,474) |
199 ~~-~~ 31,541 (67) |
25,947 - |
19,727 - |
| Net increase in cash for the year Cash balances brought forward |
(5,726) 21,855 |
31,740 (67) 26,681 67 |
25,947 48,603 |
19,727 28,876 |
| Cashbalancescarriedforward | 16,129 | 58,421 ~~-~~ |
74,550 | 48,603 |
Page 5
Docusign Envelope ID: 84ECD32B- ~~4~~ 594 ~~-4~~ D2C ~~-B~~ 947 ~~-5~~ FO0CD51F49F4
Dedridge Baptist Church
Statement of Balances as at 3] August 2025
==> picture [436 x 368] intentionally omitted <==
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Notes|£|£|£|£|£|£|
|Opening|Surplus|Closing|Opening|Surplus|Closing|
|balance|for|year|balance|balance|for year|balance|
|Bank|and|cash|in|hand|48,603|25,947|74,550|28,876|19,727|48,603|
|Total|assets|held|48,603|25,947|74,550|28,876|19,727|48,603|
|Reserves|
|General|fund|4|16,129|21,855|
|Designated|funds|4|58,421|26,681|
|Restricted|funds|5|-|67|
|74,550|48,603|
|Statement|of assets|at|31|August|2025|
|Church|and|land|517,000|517,000|
|Gift Aid Due|856|1,066|
|Statement|of liabilities|at|31|August|2025|
|HMRC|-|291|
|Invoices|due|for payment|990|900|
----- End of picture text -----
Approved by the Trustees on 03rd December 2025 and signed on their behalf by the undernoted: [ tomSign32CED073CF7340D... e d by:ftcDounall Morag McDowall Trustee/Treasurer
The notes on pages 7 to 9 form part of these financial statements.
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Docusign Envelope ID: 84ECD32B- ~~4~~ 594 ~~-4~~ D2C ~~-B~~ 947 ~~-5~~ FO0CD51F49F4
Dedridge Baptist Church
Notes to the Financial Statements for the year ended 31 August 2025
1. Accounting policies
Accounting convention
The financial statements are prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Receipts and Payments Account
For the purpose of the Receipts and Payments account as shown on page 5, funds are defined as follows:
Unrestricted funds comprise income received for the objects of the church without further specified purpose and are available as general funds or are placed with designated funds which can be used for purposes in agreement with the charity’s objects.
Designated funds comprise those funds which the Trustees have designated for specific purposes.
Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
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Docusign Envelope ID: 84ECD32B- ~~4~~ 594 ~~-4~~ D2C ~~-B~~ 947 ~~-5~~ FO0CD51F49F4
Dedridge Baptist Church
Notes to the Financial Statements for the year ended 31 August 2025
| 2. | Staffand trustee remuneration Gross salaries Pension |
2025 2024 £ £ 25,758 33,571 1,967 1,481 |
|---|---|---|
| 27,725 35,052 |
The average number of employees during the year was 2 (2024: 2). No remuneration or expenses were paid to any Trustee during the year (2024: nil).
| 3. | Donations BMS World Mission Tearfund Scottish Baptist College Bethany Christian Trust Open Doors West Lothian Foodbank The Christian Institute Scottish Baptist Ministers Fellowship Atholl Baptist Church Mission Aviation Fellowship |
General fund £ 2,772 - 850 230 - 469 250 80 - - |
Designated funds £ - - - - - - - - - - |
Restricted funds £ - - - - - - - - - - |
Total 2025 £ 2,772 - 850 230 - 469 250 80 - - |
Total 2024 £ 2,772 881 600 ~~-~~ 2,074 244 ~~-~~ ~~-~~ 50 100 |
|---|---|---|---|---|---|---|
| 4,651 | - | - | 4,651 | 6,721 | ||
| 4. | Unrestricted funds General fund Designatedfunds Future ministry fund Building Refurbishment Fund YCM fund |
Balance at 01.09.24 £ 21,855 23,776 2,866 39 |
Receipts £ 88,523 758 - ~~-~~ |
Payments £ (62,775) ~~-~~ - (559) |
Transfers £ (31,474) 27,000 4,001 540 |
Balance at 31.08.25 £ 16,129 51,534 6,867 20 |
| Totalunrestrictedfunds | 48,536 | 89,281 | (63,334) | 67 | 74,550 |
Explanation offunds
General fund - encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted or designated.
Future ministry fund - this fund was set up to fund the appointment of a new pastor.
YCM fund - was set up to support all the activities of the various youth organisations within the church family. Building Refurbishment Fund - represents the money kept aside for the repairs and maintenance of the building
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Docusign Envelope ID: 84ECD32B ~~-4~~ 594 ~~-~~ 4D2C ~~-~~ B947 ~~-~~ 5FOCD51F49F4
Dedridge Baptist Church
Notes to the Financial Statements for the year ended 31 August 2025
| 5. | Restricted funds | Balance at | Balance at | |||
|---|---|---|---|---|---|---|
| 01.09.24 | Receipts | Payments | Transfers | 31.08.25 | ||
| £ | £ | £ | £ | £ | ||
| Memories Café fund Totalrestrictedfunds |
67 67 |
- - |
- - |
(67) (67) |
~~-~~ ~~-~~ |
Explanation offunds
Memories Caféfund - this fund was set up to support the work of the dementia café in the church.
- Pension obligations The Church is a participating employer the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The Scheme, previously known as the Baptist Ministers Pension Fund, started in 1925. At the beginning of the financial year, the scheme comprised of a defined benefits scheme which was closed to future accrual on 31 December 2011 and a defined contribution plan which was opened in January 2012.The assets of the Scheme are held separately from those of the Employer and the other participating employers.
For the current financial year, the pension provision for members of the Scheme is being made through the Defined Contribution (DC) Plan. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long ~~-~~ term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Furthermore, members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also paya total of 5%.
In October 2024, the insurance company Just Group completed a buy out of the liabilities of the closed defined benefit scheme. From that date any remaining liability of the participating scheme members to defined benefit scheme ceased and the £1 per month deficit contributions payable by the participating employers which were agreed in the recovery plan approved in August 2022 also ceased from that date. Administration of the closed defined benefit scheme transferred from the pension trustees to Just Group from that date.
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