Scothsh tharity No.SC049366
Erskine Baptist Church sao
Trustees, Report and Accounts
Year Ended 31k December 2024
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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 Independ￿t ExamirEr
Receipts and Payments P£count
Statement of Balan
Notes to the Flnandal Ststements
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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
De￿mber 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 pr￿louS
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 ind￿tIon
prc¢Jramme, new Trustees are required to understsnd thelr statutory reswnslbilitles.
Achlevements and Perf0m￿nCe
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 r￿elVeS 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￿ sc*vxl during the
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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 aPp￿Math 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 Un￿n 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, DCfftaty￿S 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 i￿leMnity for the thurch and pastor.
The church changed its kgal status to a sao to mitbgate ￿ personal risk liability of T￿￿tees.
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.
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Erskine Baptist Church sao
Report of the Trustees for the Y4wErkled31 LÈc&Trtsr2024
Trustees. Responsibi*ties
Under ￿gi￿atiOn 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 r￿Our￿, 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 Statern￿ts, 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
(mIs￿lIaneoUS 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
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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 Ac￿ntIng Services Ltd
Suite L3
l MacDowall Stre£t
Paisley
PA3 2NB
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Erskine Baptist Church sao
Report of the IndeP￿ent Examiner to the Trustees of Erskine Baptist Church
for lhe year E¥pded31st lknM￿2O24
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 diari￿S 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 opIn￿n 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 requir￿nents
to keep accounting records in accordance with Section 4411) (a) of the 2005 Act and
Regulation 4 of the 2￿6 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 dra￿Tr In order to enable a prcyer
understsnding of the accounts to be reached.
Indep￿￿￿t Examiner-
t)ate 2010812025
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Ersklne Baptlst Churth SCIO
Yur Ended 31 Derwnber 2024
ur￿eStricted
FUNIS
Tot
2023
2024
Offerings
Tax recovered ￿ Gift giviry
Hall lets (Infu5icffi)
￿t￿atr"0nS
Fundraising events
Baby & Toddler GroLP
Art Grwp d(￿at￿n5
Craft Grcwjp th*nabC￿S
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
Ministe￿5 Fer6ion
Mlni5terfs expenses
Pulprt supp
Church ingjran
Heat & light
Telephone arkl broadba￿1
Ckanlr#J
Repairs
Ground maintenance
Mlscellaneous expenses
Hosprtality & catering
MlssKin gifts- BMS
Scottish Baptist Fund
Baby & Toddler Gro
Other donat￿nS
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
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Erskine Baptist ￿UrCh SCIO
Y&4r Ended 31 December 2024
Unrestritte
2024
2023
Op￿Ing balanc
32,314
31314
27,796
Su￿uSI{defIdt) for the year
5,518
Closlng balance
Balanc￿ owlng:
HMRC & payrol
607
607
Cmh and Bank b*nc•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 *d￿nertS ba￿ In ￿Cl￿dan￿ with
the Charities & Trustee Investrnent (Scodand) Att 2C05 a￿1 the 0￿ritieS Ac£ounts (Scotbnd)
R¢gUktiC￿ 2￿6 (05 amended)
All vcluntary irKome arKI gift aid tsx refvnds are Kcwnted fLY rec8￿￿1
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