## **Knightswood Baptist Church Scio** # **End of Year Financial Statements Year ending 2025/2026** _Page 1_ ## **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: 1. **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. 2. **Mission.** To support and extend Christ's mission both at home and overseas through evangelism, church planting and caring ministries. 3. **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. 4. **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. _Page 2_ ## **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 _Page 3_ ## **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| |---|---| |**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**|| _Page 4_ |**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| ||**103,992**
**103,136**
101,236
95,444
640
—
2,116
7,691
—
—| ||**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**| |---|---| |**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**| |---|---| |**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**|| _Page 5_ ## **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| |---|---| ||—
—
—
—
—
—
—
—
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
—
—
—
—
—
—
—| ||1,160
640
6,154
—
7,954
6,731| |**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| _Page 6_ |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| |---|---| ||96,240
—
11,846
—
108,087
98,231
—
—
490
—
490
80
—
—
9
—
9
95
—
—
300
—
300
—| ||—
—
799
—
799
176| |**EXPENDITURE TOTAL**|96,240
—
12,645
—
108,886
98,407| ||| |**GRAND TOTAL**|5,791
640
(5,575)
—
856
6,365| _Page 7_