Scothsh tharity No.SC049366 Erskine Baptist Church sao Trustees, Report and Accounts Year Ended 31k December 2024 Py1Df9
Erskine Baptist Church sao Contents of the ff nancial Statements fv the yearaKW31# December2024 Page Rep)rt of the Trustees urch Information Report of the Independt ExamirEr Receipts and Payments P£count Statement of Balan Notes to the Flnandal Ststements Py2Df9
Erskine Baptist Church sao Report of the Trustees for the Y4wErkled31 LÈc&Trtsr2024 The Truths are to present th'r rep)rt of the church for the year ended 31st Dember 2024. ststus of Charfty and Governlng Document Erskine Baptist Churth is a Scottish Charitsble Incorp)rated Organisalion goNEmed by constitution. The churth is a registered Scottish arity (No. SC049366) Aims and Affiliation The tharity was set up to assume the assets, liatx'lties and artivtti85 of the prlouS unlncorporated Erthlne BapU# Church (SC021230) which has SIn been dlssolved. The thurch is a ember of the Baptlst Unth of Scodand. The church Is congregatbnal in PL41 and Its day to day runnlng Is urKlertaken by the Trustees. The Trustees who served during year and to the date of this report wue as follow5:_ Appolntment of Trustees Trustees are apwinted by t churth members at a churth AGM. Prior to their appolntment, new Trustees would have a churth member fc some time and would te familiar with the diurch's values, Its alms and objectpies as wdl as Its day-t operats'ons. Ps part of ther indtIon prc¢Jramme, new Trustees are required to understsnd thelr statutory reswnslbilitles. Achlevements and Perf0mnCe This past year has seen us conts'nue our projramrrt of VK)rthip and weekday activities with a further increase in member numbers through baptisms. This year has also seen the continued connection of the local thurcFEs and an inrrea5ed level of shared activitie& As Intimated last year following the retiral of Rev Peter Dick the thurth has teen ble55ed wlth only a short period of vacancy and Currie was inducted on 2 December 2023. Flnan¢lal revlew PninaAwlAWnYS offundinq The thurch relVeS Its funding from ttturch members and adherents by way of offerfngs and Glft Aid t)onation& Ad hoc fundraising events contribute from time to time. Addttional income comes from letting the multi4unction Spa to a kol dan scvxl during the Py3Df9
Erskine Baptist Church sao Report of the Trustees for the Y4wErkled31 LÈc&Trtsr2024 Results The finanaal statements for the year are set in pages 7 and 8. The Income and expendthre acrount on page 7 shows income of £47,795 [2023 - £42,497] and an ordinary surplus for the year of £253 [2023 £5,518]. Much of Lwr Ir from members has been by bank transfer and thus remains steady throughout year. e to the church buSldlrwJ at Parkhlll Is hal by the SCIO. The church's policy is to maintain unrestricted funds, i.e. fijnds not commtied or invested in fixed assets, at a knl which equates to aPpMath three months unrestricted expenditu The reserves at 31st December 2024 armunted to £ 32,384 (2023 - £32,314) The church cDmplies with auto enroknent J151atson by participatirNJ in the pension scheme operated by the Baptist Unn of (knt Britsin arKJ Ireknd. Grant Making Policy The church makes grants or donatlons from ts Income to Indfvlduals and organisatlons that are generally known to the Tnjstees and the church. The benefiaaries are Involved In acfjvlties or mln15trfe5 compauble wlth the churth's objectlves. e.g, DCfftatyS to: TearFund, DEC, Baptlst Unlon of kotland. Statement on Rlsk The Truths assess the mafv risks to which the charity Is exposed on an 05n9 basls arml have established procedures to mitsgate those that are Klentifi&J as a regjlt of these reviews. e.g. Child nd adults at risk pc4icy and insurarKe for Wabilty and ileMnity for the thurch and pastor. The church changed its kgal status to a sao to mitbgate personal risk liability of Ttees. Future plans As reported atThe church has expthced the r&lrdl of one mlnlster arKJ the Indurtlon of a new one. There will inevitabty be changes in approath and athvitie& This transition will tske some time but we are ky)king to S gr(h¥th in the churth and ts Presen in the communty golng forward. Py4Df9
Erskine Baptist Church sao Report of the Trustees for the Y4wErkled31 LÈc&Trtsr2024 Trustees. Responsibities Under giatiOn rdating to charitres in Sccthnd, the Tfu5tees are required to prepare financial statements for &ich finanaal year whith give a true and fair view of the state of the churth's affairs and of its incoming resources and applicat)n of rOur, indudirKJ ts surpkjs cr defic for that year, and which have been propertr prepared from and are in agreement with the accounting records of the church and comply with relevant disckjsure requirements. In preparing those finanaal Staternts, the Trustees are required to: selett Suitab acmunting pcAicies and then appty them con&stentty make judgements and estimates that are reasonab arKI prudent prepare the finanaal statements on the going concern basis unless it is inappropriate to presume that the church will rnntinue ts activitles. The Trustee5 are responsible for keeping prw EKCountI recurds which dlsckjse vAth reasonable accuracy at any time the church's financial [ltiOn and enabk the Trustees to ensure that flnandal slatements compty wth the requlrements of Se(tlon 5 of the Law Refomi (mIslIaneoUS Provisions) (kntland) kt 1990 and the Owritres Accounts (Scotland) Regulations 1992 fk)wing therefrom. The Trustee5 also have general re5Fonsibility for taking Such steps as are reasonably open to them to safeguard the church's assets and to prevent and detect fraud and other irregularities. 2025-08-21 Py5Df9
Erskine Baptist Church sao Report of the Trustees for the Y4wErkled31 LÈc&Trtsr2024 Church Inforniatlon Erskine Bapttst Church Parkhill Erskir PA8 7HE Bankers . Bank of ScotlarKI, Bridgewat Erskine PA8 7AA Independent Examiner: Notyale AcntIng Services Ltd Suite L3 l MacDowall Stre£t Paisley PA3 2NB Py6Df9
Erskine Baptist Church sao Report of the IndePent Examiner to the Trustees of Erskine Baptist Church for lhe year E¥pded31st lknM2O24 I rewrt on the accounts of the churth for the year erKl8J 31° Decemb 2024 which are set out on page5 7 and 8. Respective responsibilities of lJustees and examiner The diariS trustees are reswnsible for the preparation of the accounts in accordance wrth the terms of the Charities and Tnjth Investrrth {ScotlarKJ) Act 2005 and the Charities Accounts (Scotknd) Regulations 2C(16. The tharity trustees consKler that the audlt r4uirement of Regulatlon 10(1) (d) ofthe Accounts Regulauons does not apply. It Is my respjnslbllty to examlne the accounts as required under section 44(1) (c) of the kt and to slate whets particular matters have come to my attention. Basls of Independent examinerfs statemert My examlnatlon Is carrie(I t In accordano Regulali(Mi 11 of the Charlties Accwnts (Scotland} Regulatlons 2CK16. An examlrkltN)n Indudes a wiew of the accountlng records kept by the charty and a comparison of the accounts presented with those records. It also indudes consideration of any unusual items or discb5ure5 in Kcounts and Seeks explanations from the tnjstees conceming such matters. The procedu undertaken do rnt provlde all the evlden that would be required in an audtt, and cortsequentty I do not express an audit opInn on the view given by the account& Independent Examiners, Statement In the course of my examinatic, no matter has come to my attention which gives me reasonable cause to belEve that in any material W the requirnents to keep accounting records in accordance with Section 4411) (a) of the 2005 Act and Regulation 4 of the 26 Accounts Regulations, and to prepare accounts which accord with the accounting r and comply with Regulation 9 of the 2006 N£counts Regulation5 have not met, or to whlch, In my oplnlon, attentlon shwld be draTr In order to enable a prcyer understsnding of the accounts to be reached. Indept Examiner- t)ate 2010812025 Py7Df9
Ersklne Baptlst Churth SCIO Yur Ended 31 Derwnber 2024 ureStricted FUNIS Tot 2023 2024 Offerings Tax recovered Gift giviry Hall lets (Infu5icffi) tatr"0nS Fundraising events Baby & Toddler GroLP Art Grwp d(atn5 Craft Grcwjp th*nabCS Mlscellaneous 19,739 s,7 19.399 407 1,251 19,739 5.067 19.399 407 1,251 18,533 3.599 16,412 1,166 1,023 632 217 411 653 411 653 500 30 Tcka Receipts Payments Costs of thoritatle Mlnlsterfs salary & NIC Ministe5 Fer6ion Mlni5terfs expenses Pulprt supp Church ingjran Heat & light Telephone arkl broadba1 Ckanlr#J Repairs Ground maintenance Mlscellaneous expenses Hosprtality & catering MlssKin gifts- BMS Scottish Baptist Fund Baby & Toddler Gro Other donatnS Muslc licences Accounts examinatKin & payrdl ststionery Fundraising werses 21.541 2,206 21,541 1206 198 590 1,662 3.988 779 138S 8,727 1.190 ioi 727 15,883 1,251 662 810 1,599 4,521 783 2,109 59) 1,662 2,385 8,727 1.190 ioi n7 i.iio 773 1,296 L296 747 495 612 1,170 18 495 612 170 626 113 Surplug1(dofidt) the y•ar on ordlnary actlvltles 70 5,518 Overnll surplusl(defidt} for the year Py8Df9
Erskine Baptist UrCh SCIO Y&4r Ended 31 December 2024 Unrestritte 2024 2023 OpIng balanc 32,314 31314 27,796 SuuSI{defIdt) for the year 5,518 Closlng balance Balanc owlng: HMRC & payrol 607 607 Cmh and Bank bnc•s Cath on hand Bank Accourt. CLfftnt Tltle to the thurch buldiw is held by Erskj'ne Baptist Urth sao. The propty was wofesslonally vaw ty Do Alli50n & Co, ljwrtered Sur¥y¢x5 in Marth 2017 at £125,1)JO. Aawntlng Polkles These accounts have tseen wepared on the RtteiFts aThl dnertS ba In Cldan with the Charities & Trustee Investrnent (Scodand) Att 2C05 a1 the 0ritieS Ac£ounts (Scotbnd) R¢gUktiC 26 (05 amended) All vcluntary irKome arKI gift aid tsx refvnds are Kcwnted fLY rec81 Py9Df9