Grace Baptist Church Aberdeen
Report and Accounts Year ended 31 March 2026
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
GRACE BAPTIST CHURCH ABERDEEN
LEGAL AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2026
ADDRESS FOR CORRESPONDENCE 46 Church Street Woodside Aberdeen AB24 4DQ GOVERNING DOCUMENT Constitution dated 17 November 2019 CHARITY REGISTRATION NUMBER SC049753 TRUSTEES RESPONSIBLE FOR John-William Noble MANAGING THE CHARITY Michael Duncan Pawel Furman David Herbert (appointed 1 June 2025) Philip Chan (resigned 13/07/2025) David-James Burnett (resigned 1 June 2025) BANKERS Bank of Scotland INDEPENDENT EXAMINER Nicola Harrison CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal and Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8 - 9 Notes to the Accounts
Page 1
GRACE BAPTIST CHURCH ABERDEEN
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2026
Objectives and activities
The charity, which is a church, is governed by a constitution and is constituted as a trust. The charity's purpose is the advancement of religion. The principal object of the charity is the advancement of the Christian faith according to Baptist principles and in accordance with the Basis of Faith found in the 1689 Baptist Confession of Faith.
As an outworking of this purpose, Grace Baptist Church seeks to be a community that serves the city of Aberdeen. The church's strategy for accomplishing and fulfilling its charitable objective, focuses on the activities undertaken through its various ministry area highlighted below:
Worship & Prayer
The church gathers weekly for Sunday worship and Wednesday evening prayer meetings. These gatherings are open and freely advertised to all, forming a central part of the church's communal and spiritual life.
Ministries
A variety of ministry groups have been established to engage with different demographics within the local community. This includes "Little Steps" which is a weekly toddler group and occasional Curry Nights which involves invitations for people to enjoy a free curry and hear a short Gospel talk. In addition, regular prayer meetings and monthly gatherings for men and women are designed to strengthen fellowship and encourage growth in the Christian faith.
Pastoral Care
Within their capacity, the church pastor and members provide biblical counselling and guidance to support individuals in their walk with Christ. The pastor also extends care beyond the church community by visiting and assisting those in need within the local area.
Outreach (Mission & Evangelism)
The church actively engages in sharing the message of Jesus Christ through various outreach efforts, including literature distribution, door-to-door visits and street evangelism, as part of its commitment to the advancement of the Christian faith.
Achievements and performance review
Grace Baptist Church Aberdeen has continued to grow in both membership and Gospel outreach, with several encouraging developments across its ministries. The following is a summary of key achievements and performance over the past period:
Building Project
Our church moved into its new building last summer. Several members worked tirelessly to refurbish and decorate the building in preparation for this. This building enables us to use larger facilities for various meetings and ministries in our church.
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Sunday Services
The church has maintained consistent weekly worship services, providing sound biblical teaching in line with its doctrinal beliefs. Sermon series have included expositions through 2 Corinthians, Hebrews and Romans 8, offering the congregation depth and continuity in their spiritual growth.
Special Events
The church organised several events aimed at reaching the wider community, including well-attended Christmas and Baptism services. Regular outreach events have also been held to strengthen the church's witness in the city. We also host Curry Nights in our building where we invite people from the local area to enjoy a free meal and hear a short Gospel talk.
Little Steps
The toddler group continued to serve as an effective means of engaging local families, fostering deeper relationships and providing Gospel-centred encouragement. The group welcomed new attendees and has built trust within the community.
Wednesday Café
Our Wednesday café runs weekly, which is open for anyone to come to enjoy coffee, biscuits and time to speak with others in the local community.
Men’s Fellowship
The men's fellowship meets monthly and has made good progress in its study of systematic theology. The sessions have provided a setting for both doctrinal grounding and spiritual fellowship.
Women’s Fellowship
The women's fellowship has met regularly and remains a valuable source of support, discipleship and encouragement for those who attend.
Et Cetera
Et Cetera is a reading group which explores classical literature from a Christian perspective, discussing works of the Western tradition in a group setting. It operates in connection with our Classical Christian school ministry.
Mission and Evangelism
The church has actively carried out evangelistic efforts through open-air preaching, Gospel literature distribution and street outreach. These activities have demonstrated a continued commitment to making Christ known in Aberdeen.
Dóxa Theó Christian School
Dóxa Theó Christian School was established over the course of 2024 by members of Grace Baptist Church Aberdeen. The school is founded on the conviction that children should be brought up in the discipline and instruction of the Lord (Ephesians 6:4). It is our aim to support, uphold, and apply the Biblical instructions to fathers and mothers in this responsibility of raising their children. The school meets in the building owned by the church, and it is a ministry of Grace Baptist Church Aberdeen. We currently have two staff members employed and 12 pupils enrolled following significant refurbishment work to the building. The school also recently received an excellent first school inspection report.
Page 3
Public Benefit
The activities outlined above provide public benefit in accordance with the guidance issued by the Office of the Scottish Charity Regulator (OSCR). Grace Baptist Church Aberdeen ensures that its work contributes meaningfully to the wider community through the following:
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Providing regular public worship open to all
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Conducting pastoral work available to all in the local community
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Teaching Christianity through sermons, courses and small groups
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Supporting other charities that contribute to wider humanitarian and Gospel efforts.
Financial review
During the year income decreased by £30,151, to £221,730, and expenditure decreased by £14,950, to £293,271. As a result the cash held by the charity decreased by £71,541, to £27,310, of which £27,310 is unrestricted and can be used for any charitable purpose.
Reserves policy
The church's reserves policy is to maintain sufficient free reserves to enable it to meet its short-term financial obligations in the event of an unexpected revenue shortfall to allow the church to be managed efficiently and to provide a buffer to ensure uninterrupted activities for the church.
Governance
Responsibility for setting policy and for making operating decisions rest with the trustees, who are also elders of the church. They meet regularly to monitor the activities of the charity. New trustees are recruited and appointed in accordance with the constitution.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
David Herbert
____David Herbert (Aug 25, 2026 17:04:31 GMT+1) David Herbert Aug 25, 2026 Date:_____
Page 4
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
GRACE BAPTIST CHURCH ABERDEEN
I report to the trustees on my examination of the accounts of Grace Baptist Church Aberdeen ('the charity') for the year ended 31 March 2026 on pages 6 to 9 following.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
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1 - which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2 - to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Nicola Harrison
Nicola Harrison (Aug 27, 2026 15:38:39 GMT+1)
Nicola Harrison CA
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Aug 27, 2026
Page 5
GRACE BAPTIST CHURCH ABERDEEN
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
| Notes Income receipts Donations Government grants Income for church retreat Rent Total receipts Payments 2 3 Capital and similar payments Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before transfers Payments in relation to charitable activities undertaken directly Purchase of fixed assets Grants and donations |
General Funds £ 66,436 - 1,225 11,700 79,361 60,183 6,505 84,214 150,902 (71,541) - (71,541) 97,851 26,310 Unrestricted |
Restricted Funds £ 119,100 23,269 - - 142,369 - - 142,369 142,369 - - - - - |
Total 2026 £ 185,536 23,269 1,225 11,700 221,730 60,183 6,505 226,583 293,271 (71,541) - (71,541) 97,851 26,310 |
Total 2025 £ 232,501 - 2,880 16,500 251,881 68,063 15,000 224,158 307,221 (55,340) - (55,340) 153,191 97,851 |
|---|---|---|---|---|
The notes on pages 8 - 9 form part of these accounts.
Page 6
GRACE BAPTIST CHURCH ABERDEEN
STATEMENT OF ASSETS AND LIABILITIES
AS AT THE YEAR ENDED 31 MARCH 2026
| A Cash funds Cash at bank with immediate access B Liabilities Falling due within one year: Fee for Independent Examination Pension creditor Deferred income Falling due after one year: Mortgage Loans Pension Total C Assets retained for charity's own use Land and buildings (Woodside Parish Church) |
Unrestricted General funds £ 26,310 26,310 1,860 100 - 1,960 - - - - 1,960 |
Restricted funds £ - - - - - - - - - - - |
Total 2026 £ 26,310 26,310 1,860 100 - 1,960 - - - - 1,960 Cost 2026 £ 450,741 450,741 |
Total 2025 £ 97,851 97,851 - 100 1,120 1,220 - - - - 1,220 Cost 2025 £ 224,158 224,158 |
|---|---|---|---|---|
The accounts were approved by the trustees and signed on their behalf
by David Herbert date Aug 25, 2026 _____David Herbert (Aug 25, 2026 17:04:31 GMT+1) _____ DAVID HERBERT
The notes on pages 8 - 9 form part of these accounts.
Page 7
GRACE BAPTIST CHURCH ABERDEEN
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Employment costs Repairs and maintenance Utilities Building Project Outreach activities and other ministries Church retreat Conference costs Insurance Administration and support 3 Grants and donations paid to others Organisations: Barnabas Fund Christian Concern Compassion Seaton Community Church Dóxa Theó Christian School |
Unrestricted General funds £ 32,131 5,390 9,817 615 3,343 - 3,998 4,889 60,183 750 900 392 - 4,463 6,505 |
Restricted Funds £ - - - - - - - - - - - - - - - - |
Total 2026 £ 32,131 5,390 9,817 - 615 3,343 - 3,998 4,889 60,183 750 900 392 - 4,463 6,505 |
Total 2025 £ 25,979 9,219 5,721 21,852 - 1,243 1,388 831 1,830 68,063 900 900 424 200 12,576 15,000 |
|---|---|---|---|---|
4 Transactions with related parties
John-William Noble served as church leader and was paid £22,946 (2024: £22,946) for serving in that capacity, not for serving as trustee; these payments are permitted by the charity's governing document.
The trustees of the church are also trustees of Dóxa Theó Christian School and are considered related parties. The church paid grants of £4,463 (2024: £12,576) to the school.
Page 8
GRACE BAPTIST CHURCH ABERDEEN
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
| 5 Movement of funds General funds Restricted funds Building project Total funds |
Opening balance £ 97,851 97,851 - - 97,851 |
Receipts £ 79,361 79,361 142,369 142,369 221,730 |
Payments £ (150,902) (150,902) (142,369) (142,369) (293,271) |
Transfers £ - - - - |
Closing balance £ 26,310 26,310 - - 26,310 |
|---|---|---|---|---|---|
The Building project fund is for the purchase and renovation of the church building.
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