Pollok Baptist Church (SCIO) [SC 049168]
Report of the Trustees
for the Year Ended 31 March 2025
March 2025. The Trustees have adopted the provisions of financial reporting in accordance with information drawn from the OSCR Scottish Charity website as suitable for a constituted SCIO.
PURPOSE, OBJECTIVES AND ACTIVITIES
The Purposes of Pollok Baptist Church are the advancement of religion, namely the Christian faith, primarily in Pollok, Glasgow and throughout Scotland and the rest of the World by all means consistent with:
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- The Christian Bible.
4.2. The Declaration of Principle *[see page 6] .
4.3. including (without prejudice to the foregoing generality) worship, ministry, mission, witness, prayer, fellowship, networking, education, community service, the provision of activities and facilities for the community, and the relief of poverty and other social needs, including the support of individuals and other charitable organisations and agencies involved in any or all of these.
The Church encourages its members to love and serve God and to reach out to others that they may become fully devoted followers of Christ. There are regular church services and activities for diHerent age-groups that seek to work towards those core objectives and the varied and changing needs of the community around the Church. So, in this past year it has worked to alleviate those needs as much as it can through a monthly “Messy church” for families, a Weekly “Happy hour” for primary children and a Tuesday café and warm space for all (which incorporates an English class for non-English speaking people). The church also holds a monthly service in a local Care Home for elderly residents and their families.
Café, a Kook Skool (which opened in 2021) was further developed in the last year to incorporate cooking classes, not only for adults, but also for disadvantaged children from two local senior schools. We have also developed further links with local community health establishments and are partnering with them to provide cooking classes for those with mental health challenges. Further, whilst we no longer run the Food-bank that we did during the Covid lock-down period, emergency food was available to all on request, as was help with paying for gas and electricity.
The Church continues to support wider mission through its ongoing support of the Baptist Union of Scotland and Baptist World Mission and seeks to raise awareness of these organisations and their work.
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Volunteers
running, hospitality, catering, cleaning & maintenance, leading & facilitating age-focussed groups (as examples above) and pastoral care etc.
FINANCIAL REVIEW
Principal funding sources
The principal funding source of the Church is voluntary giving by its members, adherents and friends. We also receive gifts from people and organisations for specific purposes. And, from time to time, grants for specific purposes are applied for. These are reflected in our accounts.
Financial Policy
keep adequate accounts. These accounts are presented to the AGM for member’s approval. In addition to ongoing expenditure for utilities, building maintenance and ministries, reasonable sums are spent by the church leadership but anything extra-ordinary or large would be approved at a special meeting of church members.
and overseeing the accounts to a Finance Team (the members of this team are denoted with an *** on Page 5 below) doing the same. This was a change in our constitution arranged by our lawyer and OSCR have been advised.
The Finance Team are also responsible for the management and investment of the Church funds within the bounds of relevant legislation.
Reserves Policy
The Church has a General Fund (for the use of all ordinary church business) and two Restricted funds: Building Fund and Food Outreach Fund. The Building Fund was started to amass monies towards a new building; the Food Outreach fund is a legacy from the Food bank the church ran during the Covid period – funds having been granted for it by outside bodies and individuals, the residue being used for ongoing food ministries of the church. The balances of these funds are reflected in the accounts below.
The church operates with two accounts: a General Account and a Charity (higher interest) account.
basis but these form part of the General Fund.
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Review of the year
804.26 excluding tax recovered on Gift Aid. This compares with an average of £749.19 during the previous financial period. Other income also became available during the year, as reflected in the accounts.
The overall eHect of these incomes, together with some drawing from reserves, was that the Church's essential ministries were supported financially and donations to external bodies were also possible during the said year. At the end of the year there was a deficit in the accounts.
Having presented these accounts to Church members for their approval, each member was encouraged to review their giving so that the work will continue to prosper under our stewardship, the Church's essential ministries will be maintained, and support can continue to be extended to our external ministry partners. Leadership also informed members that any future ministry developments would need to be considered carefully and costed and funded accordingly.
Nevertheless, we thank God for His continuing provision for the Church and all its ministries.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
FUTURE PLANS
The Leadership of the Church constantly review their approach to Church Services and the ‘reaching out’ ministries as well as undertake ongoing maintenance of the Buildings of the Church including its Health & Safety.
In the next year further steps will be taken towards a new building on our existing site. This will be a community facility in the first instance but which the church will also use for its worship. In the year past (2024-25), having successfully consulted with Glasgow City Council Planning Department with
respect to a Pre-planning application for our new building, we gathered reports required by them for Full Planning permission – a Flood Report and the like. We have also had some amendments done to the plans for the new build and are in a position to apply for full planning approval once we have the necessary funding in place. The latter is a current and ongoing priority. Accounts will be kept of this as money comes in and out.
The present outreach ministries of the church will be continued and developed as needs arise within our local community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Church governance is congregational in nature. The Church has a constitution approved by OSCR when it became a SCIO.
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Recruitment and appointment of new Trustees
The Lead Pastor is appointed by the congregation for an unlimited term of oHice.
The Assistant Pastor is appointed by the congregation for an unlimited term of oHice.
Both the Lead Pastor and Assistant Pastor are Trustees of Pollok Baptist Church SCIO and are remunerated during the year as serving clergy but not in their oHice as trustees. (In the 2024/25 accounting year the Lead Pastor’s remuneration was £30995.29 whilst the Assistant Pastor’s was £26005.91) In addition to their responsibilities as trustees they are actively involved in carrying out the objectives of the Church. Salary, expenses and pension contributions are paid accordingly as
payable to the charity's pension scheme and are reflected in the accounts below.
The Trustees, other than the Lead Pastor and Assistant Pastor, are elected to oHice for a period of three years, renewable for a second term before stepping aside for a minimum 1 year break. Election is done by nomination from Church Members, the names nominated are then voted on in a secret ballot, with the result communicated to the Church at the AGM. The Church may on occasion decide to co-opt Trustees (on a need basis) to a maximum number as per the Constitution.
In January 2025 our Lead Pastor intimated his intention to retire later in the year (but this will be in the next financial year, 2025/26).
Organisational structure
The elected Church Leadership, consisting of the two Pastors and elected Deacons, have delegated responsibility for specific aspects of the day to day running of the Church. Two of the Church Leadership are appointed by them as Church Secretary and Treasurer, and they, together with the Lead Pastor and Assistant Pastor, serve as OHice Bearers.
Wider network
The Church is a member of The Baptist Union of Scotland and BMS World Mission.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. There is also an ongoing review of health and safety, fire risk assessment and food safety compliance. The Church has policy on working with children and vulnerable adults and several members are disclosed by Disclosure Scotland, meeting more than the ratios required by legislation. A number of the Church volunteers are also First Aid trained.
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REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number: SC 049168 Principal address: 14 Haughburn Road. Glasgow. G53 6AB
Trustees 2023-2024:
Independent examiner:
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Trustees Responsibility Statement for the Year Ended 31 March 2025
accordance with applicable law and United Kingdom Accounting Standards.
give a true and fair view of the state of aHairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. These are to be prepared in accordance with extant legislation and the provisions of the charity's constitution.
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select suitable accounting policies and then apply them consistently;
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observe normal accounting methods and principles;
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make judgements and estimates that are reasonable and prudent;
presume that the charity will continue in business.
Trustees make the following specific assumptions: -
-
the buildings are not depreciated because they are maintained to ensure that their value does not diminish over time. The maintenance costs are charged as expenditure in the year they are incurred.
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The charity is exempt from tax on its charitable activities.
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Unrestricted funds are used in accordance with the charitable objectives at the discretion of the trustees. The Trustees may earmark part of the charity's unrestricted funds to be used for particular purpose in the future. Such sums may be described as "designated funds".
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Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
The Trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements aforementioned comply with with extant legislation and the provisions of the charity's constitution.
the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This they have sought to do within this financial period.
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The Report and Accounts were approved by the board of trustees on 27/05/2025..… the Church Members on 29/06/25 and signed on behalf of both by:
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The Declaration of Principle: -
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that the Lord Jesus Christ our God and Saviour is the sole and absolute authority in all matters pertaining to faith and practice, as revealed in the Holy Scriptures, and that each church has liberty, under the guidance of the Holy Spirit, to interpret and administer His laws;
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That Christian baptism is the immersion in water into the name of the Father, the Son and the Holy Spirit, of those who have professed repentance towards God and faith in the Lord Jesus Christ, who died for our sins according to the Scriptures, was buried and rose again the third day; and
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That it is the duty of every disciple to bear witness to the Gospel of Jesus Christ, and to take part in the evangelisation of the world.
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| POLLOK BAPTIST CHURCH (SCIO) Registered charity RECEIPTS AND PAYMENTS SC049168 1ST APRIL 2024 TO 31ST MARCH 2025 RECEIPTS Open Offerings Gift Aid small donations scheme Gift Aid Offerings Gift Aid Tax Recovered HMRC Other Income / offerings / Rebates Speciall offerings Glasgow City Mission Donations – Misc. Building Fund donations Café donations Children Donations / Kids Church / Happy Hour Food outreach donations/grants Kook Skool Use of premises (fitness; car boot etc) Youth / Retreat / Camp / trips Legacies Grants (designated) BMS Birthday Scheme Mission Utility Fund Included in G,A Small Donations Interest from Charity Bank A/c Interest from Building Fund A/C Total receipts PAYMENTS Ministry Costs Stipends/related costs Pensions Local mission café (Included in Food Outreach) Food expenses in Food Outreach Food Outreach children (Sundays) / Kids Church children (Wednesdays) / Happy Hour New Build (Building Fund) Messy church non food Food expenses in Food Outreach Youth retreat / Camp / Trips Utility Fund New Outreach Audio Visual Equipment Totals |
!st April 2024 1st April 2024 to 31/03/2025 to 31/03/2025 Apr-23 General Fund Restricted TOTAL Mar-24 |
!st April 2024 1st April 2024 to 31/03/2025 to 31/03/2025 Apr-23 General Fund Restricted TOTAL Mar-24 |
!st April 2024 1st April 2024 to 31/03/2025 to 31/03/2025 Apr-23 General Fund Restricted TOTAL Mar-24 |
!st April 2024 1st April 2024 to 31/03/2025 to 31/03/2025 Apr-23 General Fund Restricted TOTAL Mar-24 |
|---|---|---|---|---|
| £2,277.00 | £0.00 | £2,277.00 | £2,546.62 | |
| £8,359.68 | £300.00 | £8,659.68 | £6,708.67 | |
| £31,185.00 | £0.00 | £31,185.00 | £29,703.00 | |
| £9,000.04 | £1,201.00 | £10,201.04 | £8,889.89 | |
| £160.58 | £0.00 | £160.58 | £118.37 | |
| £0.00 | £191.02 | £191.02 | ||
| £100.00 | £0.00 | £100.00 | £160.00 | |
| £0.00 | £7,522.59 | £7,522.59 | £7,670.22 | |
| £1,340.76 | £0.00 | £1,340.76 | £1,339.71 | |
| £793.17 | £0.00 | £793.17 | £1,135.00 | |
| £0.00 | £700.00 | £700.00 | £2,565.00 | |
| £0.00 | £0.00 | £0.00 | £200.00 | |
| £0.00 | £0.00 | £0.00 | £0.00 | |
| £0.00 | £3,318.00 | £3,318.00 | £105.00 | |
| £0.00 | £0.00 | £0.00 | £500.00 | |
| £0.00 | £0.00 | £0.00 | £1,000.00 | |
| £0.00 | £255.00 | £255.00 | £100.00 | |
| £0.00 | £0.00 | £0.00 | £0.00 | |
| £0.00 | £0.00 | £0.00 | £0.00 | |
| £53,216.23 | £13,487.61 | £66,703.84 | £62,741.48 | |
| £2,951.80 | £2,569.37 | |||
| £111.85 | £0.00 | |||
| £56,168.03 | £13,599.46 | £69,767.49 | £65,310.85 | |
| !st April 2024 1st April 2024 to to 31/03/2025 31-Mar-25 Apr-23 General Fund Restricted TOTAL Mar-24 |
||||
| 54,858.03 £ |
£54,858.03 | 52,251.25 £ |
||
| 7,457.88 £ |
£7,457.88 | 6,707.88 £ |
||
| £0.00 | £0.00 | £0.00 | £0.00 | |
| £0.00 | £3,719.65 | £3,719.65 | £6,547.44 | |
| 131.75 £ |
£131.75 | £449.15 | ||
| 167.56 £ |
£167.56 | £1,310.00 | ||
| £0.00 | £4,848.30 | £4,848.30 | £0.00 | |
| 561.33 £ |
£561.33 | £286.81 | ||
| £0.00 | £2,275.82 | £2,275.82 | £0.00 | |
| £0.00 | £40.00 | £40.00 | £0.00 | |
| 316.53 £ |
£316.53 | £240.49 | ||
| £63,493.08 | £10,883.77 | £74,376.85 | £67,793.02 |
PAYMENTS (CONTINUED)
Books Stationary Other meetings/events Catering Consumables Pulpit supply Gardner Overseas mission BMS Birthday Scheme Other Administration Insurance Telephone Electric Gas Professional Fees Building Repairs & Maintenance Equipment Fire Safety Conf / Training
PAYMENTS (CONTINUED) Communications/tech Cathedral Leasing Advertising Cleaning Catering Copyright licences Domain Fee Donations Donations out
Building Fund Contingency Emergency
Totals
(Loss)/surplus
| !st April 2024 1st April 2024 to 31/03/2025 to 31/03/2025 Apr-23 General Fund Restricted TOTAL Mar-24 |
!st April 2024 1st April 2024 to 31/03/2025 to 31/03/2025 Apr-23 General Fund Restricted TOTAL Mar-24 |
!st April 2024 1st April 2024 to 31/03/2025 to 31/03/2025 Apr-23 General Fund Restricted TOTAL Mar-24 |
!st April 2024 1st April 2024 to 31/03/2025 to 31/03/2025 Apr-23 General Fund Restricted TOTAL Mar-24 |
|---|---|---|---|
| 16.49 £ |
£16.49 | £14.75 | |
| £0.00 | £0.00 | £0.00 | |
| £0.00 | £0.00 | £167.15 | |
| 435.00 £ |
£435.00 | £70.00 | |
| 1,005.00 £ |
£1,005.00 | £900.00 | |
| 255.00 £ |
£255.00 | £100.00 | |
| £0.00 | £0.00 | £0.00 | |
| £0.00 | |||
| 1,335.02 £ |
£1,335.02 | £1,298.06 | |
| 523.91 £ |
£523.91 | £561.95 | |
| 1,968.35 £ |
£1,968.35 | £1,459.98 | |
| 2,060.87 £ |
£2,060.87 | £1,434.07 | |
| 991.05 £ |
£991.05 | £10,073.40 | |
| 1,072.51 £ |
£1,072.51 | £1,798.70 | |
| 38.00 £ |
£38.00 | £0.00 | |
| 332.30 £ |
£332.30 | £250.63 | |
| 648.00 £ |
£648.00 | £0.00 | |
| £0.00 | £0.00 | £0.00 | |
| 124.70 £ |
£124.70 | £124.70 | |
| £0.00 | £0.00 | £0.00 | |
| 97.99 £ |
£97.99 | £66.48 | |
| £0.00 | £0.00 | £0.00 | |
| 200.00 £ |
£200.00 | £214.12 | |
| 133.82 £ |
£133.82 | £0.00 | |
| 1,341.02 £ |
£1,341.02 | £518.37 | |
| 1,260.00 £ |
£1,260.00 | £1,344.00 | |
| £0.00 | £0.00 | £0.00 | |
| £0.00 | £0.00 | £0.00 | |
| £13,839.03 | £0.00 | £13,839.03 | £20,396.36 |
| £77,332.11 | £10,883.77 | £88,215.88 | £88,189.38 |
| -21,164.08 | £2,715.69 | -£18,448.39 | -£22,878.53 |
Pollok Baptist Church (SCIO) registered charity SC049168 Summary of Balances For the 12 months ended 31 March 2025
| Breakdown of Restricted Items Youth Outings BMS Cash in Hand N/A Utillity Outreach Building Fund (Restricted) Food Outreach & K/S (Restricted) |
As at 31/03/23 | As at 31/03/24 | Receipts | Payments | As at 31/03/25 | Surplus Deficit 24/25 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| £0.00 | £0.00 | £3,318.00 | 2,275.82 £ |
£1,042.18 | 1,042.18 £ |
|
| - £ |
- £ |
- £ |
- £ |
£0.00 | 0 | |
| £0.00 | £0.00 | £300.00 | 40.00 £ |
£260.00 | £260.00 | |
| 26,422.12 £ |
34,248.34 £ |
£9,169.61 | 4,848.30 £ |
£38,569.65 | 4,321.31 £ |
|
| 10,123.51 £ |
6,341.07 £ |
£700.00 | £3,719.65 | £3,321.42 | (3,019.65) £ |
|
| £36,545.63 | £40,589.41 | 13,487.61 £ |
10,883.77 £ |
£43,193.25 | £2,603.84 |
| General Fund 100-day notice account General Fund (SCIO account) Building Fund Savings Account Totals |
As at 31/03/23 | As at 31/03/24 | transfer accounts |
Receipts | Payments | As at 31/03/25 | Surplus Deficit 24/25 |
|---|---|---|---|---|---|---|---|
| 86,979.97 £ |
89,549.34 £ |
£2,951.80 | £0.00 | 92,501.14 £ |
2,951.80 £ |
||
| 171,831.08 £ |
146,383.18 £ |
(38,000.00) £ |
£66,703.84 | £88,215.88 | 86,871.14 £ |
(59,512.04) £ |
|
| £0.00 | £0.00 | £38,000.00 | £111.85 | £0.00 | 38,111.85 £ |
38,111.85 £ |
|
| 258,811.05 £ 235,932.52 £ - £ 69,655.64 £ £88,215.88 179,372.28 £ (18,448.39) £ |
All books audited and found correct
Examiner Signature
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Date 09/07/2025
Independent Examiner’s Report to the Trustees of Pollok Baptist Church (SCIO)
I report on the accounts of the charity for the year ended 31 March 2024 which are set out on pages 1 to 4.
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 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 Name: Relevant Professional qualification/professional body N/A Address Date: 28/08/2024
- Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.