Knightswood Baptist Church Scio
End of Year Financial Statements Year ending 2025/2026
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Report of the Trustees for the period ended 31 January 2026 Scottish Charity No. SC049233
The Trustees are pleased to present their report together with the financial statements of the Knightswood Baptist Church SCIO for the year to 31 January 2026.
Status of Charity and governing document
Knightswood Baptist Church (“the Church”) was founded in 1929. The Church was previously an Unincorporated Voluntary Association (“UVA”) and is now a Scottish Charitable Incorporated Organisation(“SCIO”), as mentioned in previous reports. The Church is governed by Constitution. It is a registered Scottish Charity (SC049233). The Church is affiliated to the Baptist Union of Scotland.
Principal address
Bankers
Knightswood Baptist Church The Royal Bank of Scotland plc 183 Knightswood Road Glasgow Byres Road Branch Glasgow, G13 2XL Glasgow, G12 8QP
Aims and affiliation
The objects of the Church as quoted from its Constitution are as follows:
The Church’s objects (“the Objects”) are the advancement of the Christian faith primarily in Knightswood, Glasgow and also throughout Scotland and the rest of the World by all means consistent with the Christian Bible and including (without prejudice to the foregoing generality) worship, ministry, mission, witness, prayer, fellowship, networking, education, community service and 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.
To achieve those objects, the Aims and Charitable Objectives of the Church are:
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Fellowship. To strengthen fellowship among Church members and attendees and with all others who confess Jesus Christ as Lord by means of meeting together regularly as a Church and also at other meetings with other local churches and the Assembly of the Baptist Union of Scotland; therefore, fellowship in the Church is supplemented by participation in wider Baptist groupings and inter-denominational activities.
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Mission. To support and extend Christ's mission both at home and overseas through evangelism, church planting and caring ministries.
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Pastoral support. To offer pastoral care and support to all those who are members of the Church, and also to regular attendees and those with whom the Church has contact.
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Community involvement. To work with and within the local community of Knightswood in various forms as a public benefit to that community.
Trustees and Office Bearers Beatrice Anderson Trustee, Deacon and Treasurer (re-elected 23.11.25) Iain Campbell Trustee and Deacon (re-elected 23.11.25) Angus Macaulay Trustee and Minister Frank Wayman Trustee and Deacon and Administrator (re-elected 23.11.25) Marion Hay Trustee and Deacon (co-opted 19.02.24, elected 17.11.24)
Appointment of Trustees
The responsibilities of Trustees are determined in accordance with the Constitution and the appropriate charities’ legislation. The Trustees, by virtue of their appointment, are members of the Church and the Leadership Team. The Board of Trustees meet as the Leadership Team approximately once a month. Trustee business is dealt with at those meetings. To enable the Trustees to properly exercise and monitor their responsibilities, proper minutes are recorded and kept of all meetings of the Leadership Team and of all Church Members meetings.
The appointed Trustees are the individuals, mentioned above. The maximum number of Trustees prescribed in the Constitution is twelve, with the minimum number of Trustees being five. New Trustees are appointed by the Members of the Church at a Members meeting. Trustees are appointed for a term of three years and are eligible for re-appointment for a further term at the end of each such three years.
A person will not be eligible for election or appointment as a Trustee unless he/she has been a Member for at least one year and is not disqualified from being a Trustee of a charity under the Charities and Trustee Investment (Scotland) Act 2005 (“Act”). All new Trustees are required to understand their statutory responsibilities as described in the Act and other supporting regulations, including the Scottish Charitable Incorporated Organisation Regulations 2011. A Trustee can also be co-opted as Trustee by Clause 61 of the Constitution.
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Activities and achievements
Significant highlights, events and developments of note in the year include the following:
Fellowship
A full programme of church activities took place during the year to 31.01.26, facilitating and strengthening the fellowship of the Church. Worship services took place each week, with a time of fellowship and catering afterwards, and also prayer meetings and other gatherings. We also played an active role in wider fellowship activities, including the local ecumenical group of churches of various denominations, and clergy meetings took place. We also played an active part in the activities of the Baptist Union of Scotland, including our minister being a member of the Baptist Union of Scotland Council, and a number of our members attending events such as Canopy and the Autumn Gathering.
Mission
The Church took an Anniversary offering raising £5577.39 which will be used towards upgrading our church building, as well as donations to Glasgow City Mission, BMS World Mission and the Scottish Baptist College. The Church also continued to meet the needs of the local community in Knightswood throughout the year. Our Tots & Toddlers group met, as did our Lunch Club.
Pastoral support
The Church continued to provide pastoral care and support to its members, attendees and all with whom the Church comes into contact throughout the year. Where appropriate, the minister of the Church, as did a number of other members of the Church, made visits to the elderly and the ill or house-bound, and made regular telephone calls. Further, there was involvement in funeral arrangements as part of pastoral support.
Community involvement
As with Fellowship and Pastoral support (above), the Church maintained its various involvements with the local community. The ‘Tots & Toddlers’ group (a group for toddlers, babies, parents and carers) met in the Church’s premises. Our minister served as a chaplain in the local primary and secondary schools. Our Lunch Club also met, to provide social contact and food to people from the local community. The Church was able to make its premises available to the local AA meeting and Slimming World group during the year.
Financial review
Results for the year
In the year to 31 January 2026, the Church recorded an excess of income over receipts of £856.67 (2025: excess of income over receipts of £6365.46). As at 31 January 2026, Total Funds were £103,992 (2025: £96,770). These were made up of Unrestricted general funds amounting to £101,236 (2025: £95,444) and Designated funds amounting to £2756 (2025: (£7691).
Reserves
It is the policy of the Church to maintain unrestricted funds at a level that equates to approximately three months of unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. As mentioned above the unrestricted general fund at 31 January 2026 amounted to £101,236 which met with the policy. The Trustees are satisfied with the level of reserves retained by the charity.
Knightswood Baptist Church SCIO is an employer participating in the Baptist Pension Scheme (“BPS”). The BPS is administered by the Pension Trustee (Baptist Pension Trust Ltd).
On behalf of the Trustees
Beatrice Anderson Trustee 12 February 2026
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Receipts and Payments Account
| General Designated Restricted Total Prior year funds funds funds funds total funds 99,351 — 916 100,267 95,961 1,520 — — 1,520 2,080 — — — — — 1,160 640 6,154 7,954 6,731 102,032 640 7,070 109,742 104,772 96,240 — 11,846 108,087 98,231 — — 799 799 176 96,240 — 12,645 108,886 98,407 5,791 640 (5,575) 856 6,365 — — — — — — — — — — 5,791 640 (5,575) 856 6,365 5,791 640 (5,575) 856 6,365 95,444 — 7,691 103,136 96,770 101,236 640 2,116 103,992 103,136 101,236 — — 101,236 95,444 — — — — — — — — — — — 640 — 640 — — — — — — — — — — — — — — — — — — — — — — — 853 853 6,407 — — 90 90 340 — — 1,172 1,172 944 |
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|---|---|
| Incoming resources Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Other incoming resources Total incoming resources Resources used Charitable activities Other resources used Total resources used 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 BMS Fund Building Fund Designated Funds Fellowship Fund Outreach Fund Restricted BMS Fund Building Fund Designated Funds Fellowship Fund Outreach Fund |
Balance sheet
| Class and code Description |
This year Last year 103,992 103,136 103,992 103,136 — — — — |
|---|---|
| Current assets 2505 Royal Bank Business Account Scio Total Current assets Liabilities 6699 Agency collections Total Liabilities |
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| Net Asset surplus(deficit) Reserves Excess / (deficit) to date Z01 Starting balances Total Reserves Represented by funds Unrestricted Designated Restricted Endowment Total |
103,992 103,136 |
|---|---|
| 856 6,365 103,136 96,770 |
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| 103,992 103,136 101,236 95,444 640 — 2,116 7,691 — — |
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| 103,992 103,136 |
Statement of assets and liabilities
| General Designated Restricted Endowment This year Last year (790) 740 50 — — — (542) (740) 1,283 — — — 102,569 640 783 — 103,992 103,136 101,236 640 2,116 — 103,992 103,136 101,236 640 2,116 — 103,992 103,136 |
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| Current assets - Cash at bank and in hand Royal Bank Current Account - Royal Bank Business Account - Royal Bank Business Account Scio - Totals Grand total |
Fund movement by type
| Opening Incoming Outgoing Transfers Gains/losses Closing 95,444 102,032 96,240 — — 101,236 95,444 102,032 96,240 — — 101,236 — — — — — — — 90 90 — — — — 90 90 — — — — — — — — — — — — — — — — — — — — — — 640 — — — 640 6,407 5,360 10,913 — — 853 6,407 6,000 10,913 — — 1,493 — — — — — — 340 — 250 — — 90 340 — 250 — — 90 — — — — — — 944 1,620 1,391 — — 1,172 944 1,620 1,391 — — 1,172 103,136 109,742 108,886 — — 103,992 |
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| General - General fund Unrestricted Sub-total for General Bms - BMS Fund Designated Restricted Sub-total for Bms Building - Building Fund Designated Restricted Sub-total for Building Designate - Designated Funds Designated Restricted Sub-total for Designate Fellowship - Fellowship Fund Designated Restricted Sub-total for Fellowship Outreach - Outreach Fund Designated Restricted Sub-total for Outreach Grand total |
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Analysis of receipts and payments
| Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Incoming resources from generated funds - Voluntary income 1001 - Offerings 15,405 — — — 15,405 12,190 1002 - Gift Aid Offerings 60,520 — — — 60,520 62,140 1003 - Gift Aid Tax Refund 17,404 — 826 — 18,231 16,409 1007 - Donations received 984 — 90 — 1,074 1,123 1016 - Winter Fund — — — — — — 1017 - Community Worker Income — — — — — — 1018 - Youth Income 30 — — — 30 — 1020 - GASD Donations 5,007 — — — 5,007 4,098 Total 99,351 — 916 — 100,267 95,961 Incoming resources from generated funds - Activities for generating funds 1005 - Rents 1,520 — — — 1,520 2,080 Total 1,520 — — — 1,520 2,080 Incoming resources from generated funds - Investment income 1004 - Bank Interest — — — — — — Total — — — — — — Other incoming resources 1006 - Designated Gifts & Offerings — — 4,236 — 4,236 4,610 1008 - Other Income 62 — — — 62 619 1009 - Tots & Toddlers Income 1,038 — — — 1,038 306 1010 - Sundry Income — — — — — — 1011 - Lunch Club Income — — 830 — 830 945 1012 - Tax free from Revenue — — — — — — 1013 - Winter Social Wellbeing Grant — — — — — — 1014 - Conference Income 60 — — — 60 — 1015 - Resources Income — — — — — — 1019 - Glasgow City Council Grant — 640 490 — 1,130 — 1021 - Love Christmas Grant Income — — 298 — 298 250 1022 - Age Scotland Grant — — 300 — 300 — 1023 - Income Suspense Account — — — — — — Total 1,160 640 6,154 — 7,954 6,731 |
Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Incoming resources from generated funds - Voluntary income 1001 - Offerings 15,405 — — — 15,405 12,190 1002 - Gift Aid Offerings 60,520 — — — 60,520 62,140 1003 - Gift Aid Tax Refund 17,404 — 826 — 18,231 16,409 1007 - Donations received 984 — 90 — 1,074 1,123 1016 - Winter Fund — — — — — — 1017 - Community Worker Income — — — — — — 1018 - Youth Income 30 — — — 30 — 1020 - GASD Donations 5,007 — — — 5,007 4,098 Total 99,351 — 916 — 100,267 95,961 Incoming resources from generated funds - Activities for generating funds 1005 - Rents 1,520 — — — 1,520 2,080 Total 1,520 — — — 1,520 2,080 Incoming resources from generated funds - Investment income 1004 - Bank Interest — — — — — — Total — — — — — — Other incoming resources 1006 - Designated Gifts & Offerings — — 4,236 — 4,236 4,610 1008 - Other Income 62 — — — 62 619 1009 - Tots & Toddlers Income 1,038 — — — 1,038 306 1010 - Sundry Income — — — — — — 1011 - Lunch Club Income — — 830 — 830 945 1012 - Tax free from Revenue — — — — — — 1013 - Winter Social Wellbeing Grant — — — — — — 1014 - Conference Income 60 — — — 60 — 1015 - Resources Income — — — — — — 1019 - Glasgow City Council Grant — 640 490 — 1,130 — 1021 - Love Christmas Grant Income — — 298 — 298 250 1022 - Age Scotland Grant — — 300 — 300 — 1023 - Income Suspense Account — — — — — — Total 1,160 640 6,154 — 7,954 6,731 |
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| — — — — — — — — 4,236 — 4,236 4,610 62 — — — 62 619 1,038 — — — 1,038 306 — — — — — — — — 830 — 830 945 — — — — — — — — — — — — 60 — — — 60 — — — — — — — — 640 490 — 1,130 — — — 298 — 298 250 — — 300 — 300 — — — — — — — |
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| 1,160 640 6,154 — 7,954 6,731 |
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| INCOME TOTAL | 102,032 640 7,070 — 109,742 104,772 |
EXPENDITURE
| EXPENDITURE | ||||||
|---|---|---|---|---|---|---|
| Charitable activities | ||||||
| 1500 - Manse Council Tax | 4,155 | — | — | — | 4,155 | 3,846 |
| 1501 - Ministers Salary | 37,728 | — | — | — | 37,728 | 35,895 |
| 1502 - Ministers Expenses | — | — | — | — | — | — |
| 1503 - Ministers Pension | 4,541 | — | — | — | 4,541 | 4,342 |
| 1504 - Employers National Insurance | 67 | — | — | — | 67 | — |
| 1505 - Pulpit Supply | 250 | — | — | — | 250 | 500 |
| 1506 - Pension Deficit | — | — | — | — | — | 9 |
| 1507 - Repairs - Church | 17,415 | — | 9,144 | — | 26,559 | 2,441 |
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| 1508 - Repairs - Manse 1509 - Cleaning & Supplies 1510 - Heat & Light 1511 - Scottish Baptist Fund 1512 - Gifts and Donations 1513 - Outreach expenses 1514 - Sundry Expenses 1515 - Insurance -Church 1516 - Insurance - Manse 1517 - Photocopier 1518 - Telephone 1519 - Stationery/printing 1520 - Equipment purchased 1521 - Tots & Toddlers Expenses 1522 - Exp Suspense Account 1523 - Resources 1524 - Conference Expenses 1525 - Website/Software/Hardware 1526 - Professional Fees 1527 - Winter Fund Expenditure 1528 - Community Worker Expenditure 1529 - Youth Expenditure 1530 - Catering expenses 1531 - Children’s Resources 1533 - Community Worker Pension 1535 - Winter Social Wellbeing Grant Exp 1536 - Love Christmas Grant Exp 1537 - Lunch Club Expenditure Total Other resources used 1532 - Glasgow City Council Grant 1534 - NHS Healthy Eating Grant 1538 - Age Scotland Grant Exp Total |
2,004 — — — 2,004 653 7,262 — — — 7,262 5,826 5,978 — — — 5,978 5,421 2,280 — — — 2,280 2,280 608 — 1,540 — 2,148 965 — — 41 — 41 446 636 — — — 636 557 2,182 — — — 2,182 2,109 820 — — — 820 790 68 — — — 68 61 434 — — — 434 715 449 — — — 449 184 383 — — — 383 — 877 — — — 877 406 3,119 — — — 3,119 — 1,416 — — — 1,416 1,025 410 — — — 410 597 1,189 — — — 1,189 1,196 450 — — — 450 450 — — — — — — 255 — — — 255 20,300 — — — — — 8 934 — — — 934 832 319 — — — 319 268 — — — — — 2,003 — — — — — 2,900 — — 506 — 506 248 — — 614 — 614 946 |
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| 96,240 — 11,846 — 108,087 98,231 — — 490 — 490 80 — — 9 — 9 95 — — 300 — 300 — |
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| — — 799 — 799 176 |
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| EXPENDITURE TOTAL | 96,240 — 12,645 — 108,886 98,407 |
| GRAND TOTAL | 5,791 640 (5,575) — 856 6,365 |
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