## 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. Page 2 ## _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: - Providing regular public worship open to all - Conducting pastoral work available to all in the local community - Teaching Christianity through sermons, courses and small groups - 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 - 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 - 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. Page 9