oltsh CharityNo.SC049366 Erskine Baptist Church scIo Trustees, Report and Accounts Year Ended 31st December 2025
Erskine Baptist Church sao Contents of the Finanaal Statements for the year ended315t December2025 Page Report of the Twstees Church Infomation Report of the Independent Examiner Receipts and Payments Account Statsment of Balances Notes to the Financial Ststements
Erskine Baptist Church sao Report of the Trustees fv the Year Ended3J DecemLw2025 The Trustees are pleased to present their repx)rt of the church for the year ended 31st December 2025. ststus of Charity and Governing Document Erskine Baptist Church is a Scottish Charitable Incorporated Organisation govemed by constitution. The church is a registered Scottish Charity (No. SC049366) Aims and Afflllatlon The charity was set up to assume the a55ets, liabilib'es and activities of the previous unincorporated Erskine Baptist Church {SC021230) which was later dissolved. The principal aim of the church remains the advanment of the Christian faith, following Baptist principles and practitt. The church is a member of the Baptist Union of Scotland. Trustees The church is congregational in policy and its day to day running is undertaken by the Trustees. The Trustees who served during the year and to the date of this rewrt were as follows:_ Trustee5: Rev Don Currie (Resigned 11312026) Ovidiu Barlea Margot Bowman Rev Peter Dick Appointment of Trustees Trustses are appointed by the church members at a church AGM. Prior to their appointmen¢ new Trustees would have been a church member for some time and would be familiar with the church's values, its aims and objectives as well as its day-to-day operabons. As part of their induction programme, new Trustees a required to understsnd their statutory responsibilities. Achlevements and Perfornian This past year has seen us conb'nue our programme of worship services and weekday attivities with a further increase in member numbers through bapbsms. This year has also seen the continued connection of the local churches and an increased level of shared activities. Flnandal revlew Prinopalsours of funding The church receives its funding from church members and adherents by way of offerings and Gift Aid Donabons. Ad hoc fundraising events contribute from b'me to b'me. Additional income comes from letting the multi-functton space to a local dance 5ch(K)I during the week. Rasults The financial statements for the year are set out in pages 7 and 8. The Income and expenditure account on page 7 shows income of £47,378 [2024 - £47,795] and an ordinary surplus for the year of £2,068 [2024 £70]. Much of our income from members has been by bank transfer and thus remains steady throughout the year.
Erskine Baptist Church scIo Report of the Trustees for the YearEnded31 DecemLw 2025 Pmperty rrtle to the church building at Parkhill is held by the SCIO. Reserves The church's policy is to maintsin unrestricted fijnds, i.e. funds not committed or invested in fixed assets, at a level which equates to appr0MatelY three months unrestrirted expenditure. The reserves at 31# December 2025 amounted to £ 34,452 (2024 - £32,384) The church complies with auto enrolment legislation by participating in the pension scheme operated by the Baptist Union of Great Britain and Ireland. Grant Making Policy The church makes grants or donations from its income to individuals and organisations that are generally known to the Twstees and the church. The beneficiaries are involved in activities or ministries compatible with the church's objectives. e.g. Donatsons to: TearFund, DEC, Baptist Union of ScoUand. Statement on Risk The Trustees assess the major risks to which the charity is eX[sed on an ongoing basis and have established procedures to mitigate those that are identified as a result of these reviews. e.g. Child and adults at risk policy and insurance for liability and indemnity for the church and pastor. The church changed its legal ststUS to a SCIO to mitigate the personal risk and liability of Trustees. Future plans As reported in earfier years the church has experienced the retiral of one minister and the induction of a new one. However in the third quarter of the year we received notice from the Dance group, who made significant use of the premises outside of our activities, that they would be terminating their use as they had acquired their own premises. Their significant contribution to the funds matched the expense of tainIng the minister. We made the difficult decision to release him and make alternative arrangements within our depleted financial resources. There will inevitably be changes in approach and attivib'es. This transition will tske some time but v¥e are looking to see growth in the church and its presence in the community going forward.
Erskine Baptist Church scIo Report of the Trustees for t/ Year Ended 31 Dember2O25 Trustee< Responsibilities Under legislation relab'ng to charities in Scodand, the Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the church s affairs and of its incoming resources and application of resources, including its surplus or deficit for that year, and which have been properly prepared from and are in agreement with the accounting records of the church and comply with relevant disclosure requirements. In preparing those financial ststements, the Trustees are required to: select suitable accounting policies and then apply them consistently make judgements and estimates that are reasonable and prudent prepare the financial statements on the going concem basis unless it is inapproprlate to presume that the church will continue its acb'vities. The Trustees are responslble for keeping proper accoUnng records which disclose wlth reasonable accuracy at any time the church's financial position and enable the Trustees to ensu that the financial statements comply with the requirements of Section 5 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 and the Charities Accounts (Scotland) Regulations 1992 flowing therefrom. The Trustees also have general resp)nsibility for tsking such steps as are reasonably open to them to safeguard the church's assets and to prevent and detect fraud and other irregularities. On tshalf of the Trustees Tmstee 2< IcJ16 Date
Erskine Baptist Church sao Report of the Trustees for the Year Ended31 December2025 Church Infomiation Ovidiu Badea Margot Bowman Rev Peter Dick Address . Erskine Baptist CJ)urch Parkhill Erskine PA8 7HE Bankers . Bank of Scotland, Bridgewater Erskine PA8 7AA Independent Examiner: North3ate Accounting Setvices Ltd 32 Houston Court Johnstone PAS 8DL
Erskine Baptist Church scio Report of the Independent Examiner to the Trustees of Erskine Baptlst Churth for the year ended31st Decem£w2024 I report on the accounts of the church for the year ended 31° December 2025 which are set out on pages 7 and 8. Respective responsibllltles of trustees and examiner The charivs trustees are reswnsible 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. The charity tnjstees consider that the audit requirement of Regulats'on 10(1) (d) of the Accounts Regulations does notapply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether parkncular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance viith Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examinab'on 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 such matters. The prcKedures undertaken do not provide all the evidence that would be required in an audi¢ and consequendy I do not express an audit opinion on the view given by the accounts. Independent Examiners, Statement In the course of my examlnation, no matter has come to my attenb'on which gives me reasonable cause to believe that in any material respect the requirements to keep accounb'ng records in accordance with Section 44(1) (a) of the 2005 Att and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been meL or to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Leigh kott 31st August 2026
Erskine Baptist Church SCXO Year Ended 31 December 2025 Total Totsl FurKIs 2025 2024 Receipts Offerlngs Tax recovered on Gift Aid gmng Hall lets (Infusion) Donations Fundrdising everts Baby & TdIer Group Art Group donan5 Craft Group dOnatS Bank interest Miscellaneous 17,8 4,703 20,566 iio 1,222 503 455 6gJ 17,800 4.703 20,566 iio 1,222 503 455 690 89 1,240 19,739 5,067 19,399 407 1,251 368 411 653 1,240 500 Tctsl Receipts Payments Costs of charltsble actfvltles Mlnlster's salary & NIC Mlnlster's penOn Minister's exFenses Pulpit supply Church Insurar Heat & light Telephone and broadband Cleaning Repairs Ground malntenan Mlscellaneous expenses Hospitality & catering Scottlsh Baptist Fund Baby & T¢)Jdler Group other donations Media lintr5 Professional fees (safeguarding) Accounts examination & payrdl Stationery Fundraising expense5 20,774 1,818 301 20,774 1,818 301 940 1,698 3,600 783 3,007 7,445 1,220 197 499 891 53 600 631 159 636 21,541 2,206 198 590 1,662 3,988 779 2,385 8,727 1,190 ioi 727 1,296 1,698 783 3,007 7,445 1,220 197 493 891 53 495 612 631 159 636 1,170 18 60 Surplusl(defidt) for the year on ordinary activities 2,068 70 Overall surplusl(defiat) for the year 70
Erskine Baptist Church SCIO Year Ended 31 December 2025 Unrestrict1 Fur 2025 2024 Opening balan 32,384 3Z384 32,314 Surplus/(defDt) for year 2,068 70 Closing balance 34,452 34,452 Balances owing: HMRC & payroll 434 434 607 Cash and Bank balances Cash on hand Bank Account - current &4nk ACcnt - Savings 14.792 20,089 14,792 32,987 Property rne to the church buildiThJ is held Lry ErskirE BaFrtist Church Scto. The property was wOfessallY alued by David Allison & Co, Chartered SurveycKs in March 2017 at £125,OCKJ. Actounting Policies A(rounting Convention These accounts have been prepared on the Receipts and PayrrEnts basis in accordan with the Charthes & Trustee InvestnRnt ([1) Act 2005 and Charities Accounts (Scouand) Regulatsons 2006 (as amended) All voluntary income and gtft aid tax refunds are account&1 for when receiv