## **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:
- the promotion of activities consistent with the vision of a witnessing community of faith in Jesus Christ; and
- 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|
||**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**|
|---|---|---|---|---|---|---|---|---|---|
||Charity name
PEEBLES BAPTIST CHURCH SCIO|||||||||
||**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)||
|||||||||||
||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.|||||||||
||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.|||||||||
||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.|||||||||
||||||**Date:**||`1 June 2026`|||
||`Derek Taylor FCCA`|||||||||
||`Association of Chartered Certified Accountants`|||||||||
||`1 Heritage Court`|||||||||
||`Campbell Street`|||||||||
||`Greenock PA16 8BQ`|||||||||
|||||||||||
*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**