Grace Baptist Church – Edinburgh Trustees Report & Financial Statements for period 1[st] April 2024 - 31[st] March 2025
_Registered Charity No. SC048066_
## **Charity Name**
## **Charity Number**
**Trustees:**
## **Independent Examiner:**
Trustees Report & Financial Statements Period ending 31/03/2025
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## **Trustees Report**
For the period ending 31/03/2025
## **Constitution**
Grace Baptist Church – Edinburgh has been a registered Charity since 16 January 2018.
## **Trustees**
The Trustees are appointed in accordance with the constitution.
## **Objectives and Activities**
## **Charitable Purposes**
The charity’s purpose is the advancement of religion. The principal object of the charity is the advancement of the Christian faith according to Baptist principles and in accordance with the Basis of Faith found in the 1689 Baptist Confession of Faith.
## **Summary of Activities**
Whilst Grace Baptist Church, Edinburgh became a charity in 2018, the church planting work began in 2013, and was constituted as a church later that year.
Worship services continue to be open to all, twice on a Sunday and has welcomed many visitors throughout the year, some from the local area, and many holidaymakers. Pastors from around the UK have also been invited on occasions to preach at the church.
The church regularly seeks to reach out to the Edinburgh locals through online advertising, leaflet distribution, open air music and preaching, and other activities. As is now customer, the church was able to hold a Week of Evangelism, which focused to reaching Alloa with the Gospel. Two additional activities were held over the Christmas period which were a Christmas Crafts Event for families and a Christmas Meal for those living away from family.
The church continues to actively support the Church planting work in Alloa in administration, finance, through prayers and volunteering. On 29[th] March 2025 the church ordained a
(a currently serving Elder at the church in Edinburgh) at a special service. It is the church’s expectation to send ~~a~~ s a full-time pastor for the church in Alloa in the summer of 2025. The church in Bydgoszcz, Poland continues to be supported in a similar way. Additionally, members were sent to Bydgoszcz to assist with their evangelism efforts. The church has been able to send out a church planter out to the Middle-East/North Africa region. The church continues to work closely with Grace Baptist Partnership and Anchored in Truth Ministries on various projects.
A total of 5 ministerial trainees were supported during the year, where they work alongside the full-
Trustees Report & Financial Statements Period ending 31/03/2025
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time pastor. Three of them were enrolled at Edinburgh Theological Seminary. Throughout the year an additional of two trainees were added. One of these men are given financial support by the church, with their training concluding in April 2025. These men were also supported over the summer to spend a month in Alloa to follow up with contacts made during the Week of Evangelism. Over the year, two of the trainees have left the training due to changes in personal circumstances. The remaining trainee enrolled at Edinburgh Theological Seminary has completed his studies as in May 2025.
Young people from across Scotland and beyond have been blessed by the twice annual Salt Youth Conference as well as monthly Light meetings. And ladies have been greatly helped and supported through the Edify Group as they study various books applicable to their needs. There is also a premarital course for those engaged to be married. This year, an additional meeting for men has started in the church as they study a book on the Christian life. The members of the church have also benefitted from a 3-week study lead by the elders, regarding church membership and healthy church life.
## **Achievements and Performance**
For various reasons such as changes in personal circumstances, location and theological matters, a number of members have moved on from the church, however, Grace Baptist Church hosts their Membership Course for those new to the church and has continued to baptise and add to the membership.
The church has been supported by Anchored in Truth Ministries and the church gratefully received a team to help in a Week of Evangelism, seeking to reach people in Edinburgh and Alloa with the Gospel of Jesus Christ. They have kindly arranged a grant for the purposes of sending a member of Grace Baptist church as a church planter overseas beginning April 2025.
One of the ministerial trainees has successfully completed the course, has been ordained, and is currently in the process of becoming the pastor of Grace Baptist Church, Alloa.
## **Financial Review**
The income for the period was £105,623 (2024: £102,250) and the expenditure for the period was £106,792 (2024: £113,356), meaning that the deficit for the period was £1,168. This was largely due to bursaries given to the Ministry Trainees and considered a worthwhile investment in the future.
The main source of funding is from regular donations from its members. Grants are received from Grace Baptist Partnership for our Polish-based staff member.
All services held by Grace Baptist Church and run by the church are free of charge, so that the Gospel message is freely offered with no obligation to pay. However, those who do regularly attend are encouraged to donate to the work, as it is encouraged and demonstrated in the Bible.
Trustees Report & Financial Statements Period ending 31/03/2025
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baptist church
A new fund has been set up for the purposes of work In the Mlddle-Easi/North Africa region fofApril
2025.
Reserves Policy
Grace Baptist Church aims to build in reserve 3 months of salaries and accommodation costs, which
as of March 2025, is £9,468. The unrestricted reserves as of March 2025 was £11,107.
Plans for the Future
The church V4ill continue to invest in and support the church planting in Alloa, Bydgoszcz (Poland)
and the Middle East & North Africa. It will continue to explore different methods of evan8elism and
outreach throuehout theyear. The church is currently in the process of looking for a new Pastor. The
usual annual Weekof EvanBelism will be deferred to 2026.
The Church is planning to invest some funds towards the maintenance and improvement of the
building on Logie Green Road.
Approved by the Trustees and signed by:
Role:
I1&
Date:
Tru5rees Report & Financial Statement5 Period ending 3110312025
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## **Independent Examiners Report**
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 7 to 11.
## **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 2006 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 2006 Accounts Regulations. 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
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 3/10/2025
Trustees Report & Financial Statements Period ending 31/03/2025
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baptist church
statement of Receipts & Payments
For the period l April 2024 to 31 March 2025
Unrestricted
Funds
Restricted
Funds
Total funds
Total funds
current period previous period
Receipts
D(ationS
88,672
5,702
11.250
94.373
11.250
90.250
12.000
Grants
Receipts from
other charitable
aclivib'es
Total Receipts
88.672
16,952
105.623
102.250
Payments
Payments
relating direclly
to charitable
aclivits'es
92,454
14.338
106.792
113.356
Total Payments
92,454
14,338
106,792
113,356
Surplus for year
-3,782
2,614
-1,168
-11,106
Trustees Report & Financial Statements Period ending 3110312025
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baptist church
Statenieiit of Balaiices
At 31 March 2025
202&25
202>24
Unrestricted Funds Restricted Funds
Total Funds Total Funds
Opening cash at bank and in
hand
25.996
14,889
14,889
Surplu5 for the period
-3,782
2.614
-1,168
-11.107
Closing cash at bank and in
hand
11.107
2,614
13.721
14,889
Fixed Assèts
Logie Green Gospel Hall Ihtld
in trust by named tiustees lor
Grace Bapiisi Church- Edinburihl
loo,000
loo.000
loo,000
Approved by the Trustees and signed bv:
Role:
lid
Date:
Iq/io/z@LS
Trustees Report & Financial Statements Period ending 3110312025
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## **Notes to the Accounts**
For the period 1 April 2024 to 31 March 2025
## **1. Basis of Accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **2. Nature and purpose of funds**
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the organisation.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
## **3. Related party transactions**
As per the constitution, the church leadership, made up of pastors or elders are trustees of the charity. Two trustees were remunerated at different amount as remunerated £14,459 (2024: £13,434) while as remunerated £167.
Rent was paid for accommodation of the pastor, totalling £17,482 (2024: £16,524).
Expense claims of £4,342 were paid to seven trustees in 2025 (2024: £4,318 to four trustees).
## **4. Analysis of Income**
## **4.1 Donations and Legacies**
|**4.1 Donations and Legaciesgaciesacies**|**4.1 Donations and Legaciesgaciesacies**|**4.1 Donations and Legaciesgaciesacies**|**4.1 Donations and Legaciesgaciesacies**|**4.1 Donations and Legaciesgaciesacies**|
|---|---|---|---|---|
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Donations**
**2023-24**
**£**
**£**
**£**
**£**|||||
|Regular donations
65,820
0
**65,820**
68,222|||||
|Gift Aid
20,171
0
**20,171**
15,622|||||
|One-off donations
2,681
5,702
**8,382**
6,404|||||
||**88,672**|**5,702**|**94,373**|90,249|
## **4.2 Grants received**
|**4.2 Grants received**|||||
|---|---|---|---|---|
||**Unrestricted Funds**|**Restricted Funds**|**Total Grants**||
||**£**|**£**||**£**|
|Grace Baptist Partnership|0|11,250||11,250|
||**0**|11,250||11,250|
Trustees Report & Financial Statements Period ending 31/03/2025
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## **5. Cost of charitable activities**
|**5. Cost of charitable activities**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Cost**
**2023-24**
**Direct Charitable Activity Payments**
**£**
**£**
**£**
**£**|**5. Cost of charitable activities**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Cost**
**2023-24**
**Direct Charitable Activity Payments**
**£**
**£**
**£**
**£**|**5. Cost of charitable activities**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Cost**
**2023-24**
**Direct Charitable Activity Payments**
**£**
**£**
**£**
**£**|**5. Cost of charitable activities**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Cost**
**2023-24**
**Direct Charitable Activity Payments**
**£**
**£**
**£**
**£**|**5. Cost of charitable activities**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Cost**
**2023-24**
**Direct Charitable Activity Payments**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|
|Salaries
14,459
11,250
**25,709**
25,434|||||
|Pastor Accommodation
17,482
0
**17,482**
16,524|||||
|Payroll Costs
15,010
0
**15,010**
14,938|||||
|Trainee Bursary
13,012
0
**13,012**
11,000|||||
|Hall Rent
6,340
0
**6,340**
7,808|||||
|Other Accommodation
5,005
0
**5,005**
4,235|||||
|Week of Evangelism
4,633
0
**4,633**
3,115|||||
|Utilities & Internet
4,627
0
**4,627**
5,674|||||
|SundryMission Costs
920
2,918
**3,838**
3,792|||||
|Travel & Conference
2,543
170
**2,713**
1,255|||||
|VisitingSpeakers
2,393
0
**2,393**
1,550|||||
|SundryExpenses
1,997
0
**1,997**
2,042|||||
|Insurance
1,514
0
**1,514**
1,386|||||
|Salt Conference Costs
734
0
**734**
2,058|||||
|Benevolent Gifts
667
0
**667**
52|||||
|Literature & Tracts
653
0
**653**
378|||||
|IT Equipment
230
0
**230**
0|||||
|BuildingWork
190
0
**190**
11,732|||||
|Music Expenses
46
0
**46**
382|||||
||||||
|Total Payments
**92,454**
**14,338**
**106,792**
113,356|||||
||||||
Trustees Report & Financial Statements Period ending 31/03/2025
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baptist church
7. Restrlcted funds
Opening
balance
Incoming
resources
Outgoing
resources
Transfers
Closing
balance
Grace Baptist Church
Bydgoszcz
AC MENA
GBP Conference
Philippines
11,250
11,250
4.455
170
902
175
1,841
170
902
175
2,614
16.952
14.338
2,614
Purposes of Restrlcted Funds
Grace Baptist Church Bydgoszcz
Grant received for staff at GBC Bydgoszcz.
AC MENA
Funds raised to cover expenses for church planting work in
the Middle-East/North Africa region.
Grace Baptist Partnership
Conference
Funds raised to support members to be able to attend the
GBP Annual Conference in 2024.
Phillpplnes
Funds raised to support a church in the Philippines.
Funds raised to be given as a gift for a member that has
moved countries.
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