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 advan￿ment 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
Prinopalsour￿s 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 appr0￿MatelY 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 De￿mber2O25
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 accoUn￿ng 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 & T￿dIer Group
Art Group dona￿n5
Craft Group dOnat￿S
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 pen￿On
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 li￿ntr5
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
Unrestrict￿1
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 ACc￿nt - 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 wOfess￿allY
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