Peebles Baptist Church SCIO SC049084
End of Year Financial Statements
Year ending 31 March 2026
Page 1
Introduction
The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 31 March 2026.
Objectives and Purposes
The purpose of the Church is to glorify God, the Father of our Lord Jesus Christ, through:
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the promotion of activities consistent with the vision of a witnessing community of faith in Jesus Christ; and
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the advancement of Christian faith and practice primarily in Peebles and the surrounding area of Tweeddale, and also throughout Scotland and the rest of the World, by all means consistent with the teachings of the Christian Bible including worship, ministry, mission, prayer, witness, education, community service and the support of agencies and individuals and other charitable organisations involved in Christian missionary work and the relief of poverty or other social needs.
Achievements
Intentional Interim Pastorate
In July 2025, we said farewell to our interim pastor, Rev Chuck McCullough from New Mexico. Whilst Chuck was with us we completed our review of the church, created a church profile and pastor profile.
We established a pastor search team, made up of members and a few non-members. The Pastor Search team have met monthly, and at times, fortnightly, to pray, to seek God’s guidance, to advertise and to consider a part time pastor.
Whilst one person was interested, due to circumstances, we agreed not to take it any further at this time. In March 2026 we held a prayer event specifically for the pastor search team and its journey. We are aware that many Baptist churches across Scotland are searching for their pastor. We trust that God has put a call on one individual’s heart to come to Peebles, to help shepherd this church, and to support us to spread more of God’s message.
Building Site/Project Update
This year has been a frustrating year in many ways. Our offer of reduced cost to a local community group has not progressed. This is due to a number of reasons. However, in November 2025 the church membership agreed to the dismantling of the current frame. Scottish Borders Council had initially been very supportive of doing this work at as much a cost neutral as possible.
Due to some unexpected delays, we failed to get quotations from Scottish Borders Council and other companies until April 2026. Ater careful consideration, we have now engaged the services of one provider to dismantle the frame, which will make the site safer and will allow us, if we wish, to return this to a piece of land that we can use in a future manner in due course.
Page 2
Membership
We were pleased to add to our membership over the course of this year with 3 people formally joining our church. All who engage with our church are part of our family.
We continue to meet at the Scouts Hall in Peebles, whilst our services are also streamed live on Zoom.
Diaconate/Trustees
Our leadership team is known as the Diaconate. The individuals also serve as our Charity Trustees. The team meet regularly – generally every month – over the course of the year. In March 2026 we started the process of elections for the Diaconate. This process is ongoing until the results are announced at our AGM in June 2026.
We are trusting God to strengthen our leadership team with expertise, knowledge, and skills.
Investing in the Community
At a meeting in November 2024, the membership agreed to begin raising £10,000 for investment in the local community. This was to match the amount we had offered for the building site to the local community group.
This past year we have started to build this fund with donations received for furniture from the Interim Pastor’s house when he returned to America.
We are now looking to engage a small team to make recommendations regarding the investment of this fund, and to bring fundraising ideas for implementing as we go forward into 2026.
Dementia Friendly Tweeddale
This year has seen momentous change for Dementia Friendly Tweeddale: opening the "Braw Herts" Meeting Centre, hiring premises (Fiona Henderson's School of Dance in Cavalry Park) and taking on a part-time staff member, Lynne Marshall (released on secondment by Scottish Borders Council to be our Development Worker for two days each week, for six months from 1st April.)
A further welcome and exciting change is now imminent. From 2 June, NHS Borders is allowing DFT a base in Firholm every Tuesday and Thursday - an optimal location for developing and expanding the Meeting Centre.
It's bittersweet to remember that my first contact with the Meeting Centre movement was in 2019, while we were exploring ways PBC might serve the community in the building that, sadly, wasn't to be!
Without the ongoing support and hard work (and prayers!) of a number of Peebles Baptist Church members and friends, much of the progress DFT has achieved over the past few years wouldn't have happened. Although without it's own building, the church is still very actively serving the community, including working to make a positive difference for people in Tweeddale affected by dementia.
Page 3
Lectio 365
We began using the readings, meditations and prayers from the Lectio 365 app during all the restrictions of lockdown. Five of us still meet regularly online, on Monday to Saturday mornings. We hear God speaking through the Bible passages and reflections - sometimes encouraging and sometimes challenging us. Time has always been included for prayer for people and situations known to our church family. We've seen some wonderful answers to prayer (as well as sometimes an apparent "No" or "Not yet").
We would love more people to share the blessing that Lectio meetings have continued to bring us. We know 8:30am doesn't suit everyone, but that time isn't "written in tablets of stone". It would be good to try to find a time feasible for more folk.
Financial Review
The total income for the charity this year is £22,414 (2025: £28,160). The total expenditure for the year was £44,008 (2025: £53,621).
Reserves Policy
Peebles Baptist Church SCIO is primarily reliant on regular giving and donations from church members for general activities, which means income can fluctuate. It is therefore, prudent to have some financial reserves to ensure continuity of commitments. The Trustees and members have agreed that it is prudent to hold approximately 3 months of general running costs in reserves (currently around £12,000).
Page 4
Structure, Governance and Management
Governing document
Peebles Baptist Church SCIO is a Scottish Charitable Incorporated Organisation, with charitable status awarded on 28 February 1983. It is governed by its Constitution that was last amended on 17 March 2021 and registered with the Office of the Scottish Regulator (OSCR).
Reference and Administrative Information
Charity Name Peebles Baptist Church SCIO Charity Number SC049084 Website Address www.peeblesbaptistchurch.org Current Trustees John Dalrymple – Secretary – resigned (24 April 2026) Christine Drummond Gail Stewart Lyn Pornaro – Treasurer
Bank:
Bank of Scotland, High Street, Peebles
This report was approved by the trustees on 7 June 2026 and signed on their behalf by:
Lyn Pornaro – Treasurer
Page 5
Receipts and Payments Account
| General Designated Restricted Total Prior year funds funds funds funds total funds |
|
|---|---|
| Receipts Donations and legacies Income from charitable activities Other income Total receipts Payments Expenditure on charitable activities Other expenditure Total payments Surplus for the year Transfers Gross transfers between funds - in Gross transfers between funds - out Excess of receipts over payments before other gains / losses Net movement in funds after transfers Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated Catering/BBQ Community Giving Housing Allowance Tithing Amounts to be Paid Restricted BUS Loan Repayments for BF Building Fund Catering/BBQ Gardening Fund Pension reserves |
20,884 380 665 21,929 21,464 — — — — — — 484 — 484 6,695 |
| 20,884 864 665 22,414 28,160 9,481 8,142 — 17,623 40,437 1,990 11,546 12,847 26,384 13,184 |
|
| 11,471 19,688 12,847 44,008 53,621 |
|
| 9,412 (18,824) (12,182) (21,594) (25,461) 250 7,701 47,400 55,351 19,456 (7,776) — (47,575) (55,351) (19,456) |
|
| 1,885 (11,122) (12,357) (21,594) (25,461) |
|
| 1,885 (11,122) (12,357) (21,594) (25,461) |
|
| 51,125 11,546 590,232 652,904 678,366 |
|
| 53,011 424 577,875 631,310 652,904 53,011 — — 53,011 51,125 — — — — — — 424 — 424 — — — — — — — — — — 11,546 — — — — 13,750 — — 577,657 577,657 576,264 — — — — — — — 218 218 218 — — — — — |
Page 6
Balance sheet
| Class and code Description |
This year Last year |
|---|---|
| Fixed assets BP Building Project KB Kings Barn LAND Land - Cleland Avenue VEHICLE Vehicle Purchase Total Fixed assets Current assets Z100 Main Fund Account Total Current assets Liabilities 6699 Agency collections Z04 Accounts Payable Z10 Loan Account Total Liabilities Net Asset surplus(deficit) Reserves Excess / (deficit) to date Z01 Starting balances Z03 Gains/(losses) on reval of fixed assets Total Reserves Represented by funds Unrestricted Designated Restricted Endowment Total |
280,398 286,120 143,335 146,261 60,000 60,000 — 8,478 |
| 483,734 500,860 147,651 168,501 |
|
| 147,651 168,501 — 206 — — 75 16,250 |
|
| 75 16,456 |
|
| 631,310 652,904 |
|
| (21,594) (25,461) 652,904 678,366 — — |
|
| 631,310 652,904 53,011 51,125 424 11,546 577,875 590,232 — — |
|
| 631,310 652,904 |
Page 7
Statement of assets and liabilities
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Fixed assets - Tangible assets Building Project - Kings Barn - Land - Cleland Avenue - Vehicle Purchase - Totals Current assets - Cash at bank and in hand Main Fund Account - Totals Liabilities - Agency accounts Agency collections - Totals Liabilities - Creditors: Amounts falling due after more than one year Loan Account - Totals Grand total |
— — 280,398 — 280,398 286,120 — — 143,335 — 143,335 146,261 — — 60,000 — 60,000 60,000 — — — — — 8,478 |
| — — 483,734 — 483,734 500,860 53,011 424 94,215 — 147,651 168,501 |
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| 53,011 424 94,215 — 147,651 168,501 — — — — — 206 |
|
| — — — — — 206 — — 75 — 75 16,250 |
|
| — — 75 — 75 16,250 |
|
| 53,011 424 577,875 — 631,310 652,904 |
Fund movement by type
| Fund movement by type | |
|---|---|
| Opening Incoming Outgoing Transfers Gains/losses Closing |
|
| BF - Building Fund Restricted Sub-total for BF BUSLOAN - BUS Loan Repayments Restricted Sub-total for BUSLOAN COMGIVE - Community Giving Designated Sub-total for COMGIVE Catering - Catering/BBQ Designated Restricted Sub-total for Catering Garden - Gardening Fund Restricted Sub-total for Garden HA - Housing Allowance Designated Sub-total for HA Tithe - Tithing Amounts to b Designated Sub-total for Tithe General - General fund Unrestricted Sub-total for General ZPension - Pension reserves Restricted Sub-total for ZPension Grand total |
576,264 65 11,347 12,675 — 577,657 |
| 576,264 65 11,347 12,675 — 577,657 13,750 600 1,500 (12,850) — — |
|
| 13,750 600 1,500 (12,850) — — — 380 — 44 — 424 |
|
| — 380 — 44 — 424 — — — — — — — — — — — — |
|
| — — — — — — 218 — — — — 218 |
|
| 218 — — — — 218 — 484 8,142 7,657 — — |
|
| — 484 8,142 7,657 — — 11,546 — 11,546 — — — |
|
| 11,546 — 11,546 — — — 51,125 20,884 11,471 (7,526) — 53,011 |
|
| 51,125 20,884 11,471 (7,526) — 53,011 — — — — — — |
|
| — — — — — — |
|
| 652,904 22,414 44,008 — — 631,310 |
Page 8
Analysis of receipts and payments
| Analysis of receipts and payments | Analysis of receipts and payments |
|---|---|
| Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies Sunday Offerings 598 — — — 598 1,742 Monthly Giving 20,242 — 665 — 20,907 19,522 Donations Received 44 380 — — 424 200 Total 20,884 380 665 — 21,929 21,464 Income from charitable activities Gift Aid — — — — — — Fundraising — — — — — — Total — — — — — — Other income Grant Funding — — — — — — Miscelleneous Income — 484 — — 484 6,695 Fund transfer from UVA — — — — — — Total — 484 — — 484 6,695 |
|
| — — — — — — — — — — — — — 484 — — 484 6,695 — — — — — — |
|
| — 484 — — 484 6,695 |
|
| INCOME TOTAL | 20,884 864 665 — 22,414 28,160 |
Page 9
EXPENDITURE
Expenditure on charitable activities
| Stipend HMRC Pension Housing Allowance & Council Tax Travel Building - Repairs & Maintenance Building - Rates Building - Insurance Stationery and Postage Printing Software (licences and purchases) Advertising Equipment Costs Books Children's Work Training and Conferences Catering Rental Costs Volunteers - expenses Volunteers - travel Volunteers - costs Subscriptions and Memberships Insurances Total Other expenditure Professional Fees - Legal Professional Fees - Accountancy Professional Fees - Other Donations to other organisations Depreciation Miscellaneous Expenditure Total |
— — — — — — — — — — — — — — — — — 10,822 459 8,142 — — 8,601 20,265 — — — — — 1,200 23 — — — 23 2,543 — — — — — — — — — — — — 220 — — — 220 — 60 — — — 60 — 574 — — — 574 186 — — — — — — — — — — — 737 43 — — — 43 — — — — — — — — — — — — — — — — — — 119 4,797 — — — 4,797 1,440 298 — — — 298 846 — — — — — 32 — — — — — 80 2,212 — — — 2,212 1,900 791 — — — 791 262 |
|---|---|
| 9,481 8,142 — — 17,623 40,437 — — 2,700 — 2,700 — 132 — — — 132 180 0 — — — 0 1,039 — 11,546 1,500 — 13,046 253 1,478 — 8,647 — 10,126 11,650 379 — — — 379 61 |
|
| 1,990 11,546 12,847 — 26,384 13,184 |
|
| EXPENDITURE TOTAL | 11,471 19,688 12,847 — 44,008 53,621 |
| GRAND TOTAL | 9,412 (18,824) (12,182) — (21,594) (25,461) |
• Conclusion
The foregoing financial statements represent a true and accurate representation of the financial position of Peebles Baptist Church SCIO as at 31 March 2026.
Signed: Lyn Pornaro Date: 7 June 2026
Treasurer
Page 10
APPENDIX 3
| Report to the trustees/members of Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:** |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
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| Charity name PEEBLES BAPTIST CHURCH SCIO |
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| SC049084 | |||||||||
| Period start date | Period end date | ||||||||
| Day | Month | Year | Day | Month | Year | ||||
01 |
04 | 2025 | to | 31 |
03 | 2026 | |||
| 1-10 | (remember to include the page numbers of additional sheets) |
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| The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act 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. |
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| 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 viewgiven bythe accounts. |
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| 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, and • 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. |
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| Date: | 1 June 2026 |
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Derek Taylor FCCA |
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Association of Chartered Certified Accountants |
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1 Heritage Court |
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Campbell Street |
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Greenock PA16 8BQ |
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
** OSCR will accept digital or typed signatures
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose