APPENDIX 1 OSCR Pèriod start date Month Year Period end date Month Year Day 08y From oltth Charity ReRulatoi Office of the Scottish Charity Regulator 01 04 2024 To 31 03 2025 Reference and administration detsils Charity nam• Other names charrty is known by Registered charlty number Charity's principal addrèss Helensburgh Baptist Church SCIO SC 049994 Names of the charity twstees on date of approval of Trustees, Annual Report Name of lson Illllllll (or body) entltled to Twstée name Offlce Ilf any) Dates acted rf 10 11 12 13 14 15 16 17 18 19 20
APPENDIX I Reference and administration details Names of all other charity trustees during the period If any, (for example. those who resigned part way through the financlal period) Nam• Datss acted Sf not for whole ar Structure, governance and management Type of governing document The church is a Scottish Charitable Incorporated Organisation (SCIO) and the purposes and administration arrangements are set out in our Constitution. Trustee recruitment and appointment All of our Trustees are appointed or reappointed at our Annual General Meets'ng. Objectives and activities Charitable purposes Our purposes are to glority God in our town worked out by loving seNice to the local (Xjrnmunity and to the wider world as set out in our Constitution. Summary of the maln activities in relaiion to these objects During the year public services and various activities have been conducted in accordance with our purposes as ststed above.
APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the fjnancial period Weekly public ServIS held in our church building. Weekly public children's activities held in our church building. Public home group meetings held in designated homes. Regular home visits where possible or phone calls. Regular hospital visits where possible. Use of our premises by other community groups. Weekly public theatre club meetings held in our church building. Our overall achievements can be reckoned by the numbrs attending and their warmth and enthusiasm. Financial review Brief statement of the charity's policy Our reserves policy is to maintasn Current Assets of £40,000. on reserves Details of any deficit None. Donated facilities and services (if any) None.
APPENDIX 1 Other optional information More infomiation may be obtained on our thurch webslte: http.'Ilhbchurch.co.uk Declaration The trustees declare that thoy have approved the tru8too$' report abovè. Slgned on behalf Df the charfty's trustees Slgnature(s OSCR wlll accept dlgital or typed signatures Full name(s) Posltlon {g.g. Chairl Secretary Treasurer
Helensburgh Baptist Church SCIO - SC049994 Balance sheet detailed Asat 31103125 Asat 31103124 Fixed assets 3001: Church building 3002.. Fixtures, fittings & equipment 659,000.00 iio,000.00 659.100.00 iio,000.00 Total fixed assets 679,10.00 769,100.00 769.100,00 Current assets 4001: Cash in bank 4002- Interest free loan 4003: BUS High Interest Account 4004: Cash in Kingdom Bank 4051- Housekeeping Petty Cash 4052: Fellowship Fund Petty Cash 4053: Xtra Youth Fellowship Pettv.. 4055: Chilltimes Petty Cash 4056: Baptist Assembly Petty Cash 4057.. Alpha Meals Petty Cash 4059.. Building Repairs Petty Cash 4060.. Sunday School Petty Cash 4061: Kirkmichael Kids Club Petty.. 4062= Kirkmichael Kids Petty Cash 4063.. Sound desk Petty Cash 4064.. Pastoral Visiting Gp Petty Cash 4099.. Minibus Cash in Bank 30,933.92 34,265.09 89,460.11 84,633.08 182.00 182.00 28.46 28.46 Totsl current assets 120,604.49 119,138.63 Liabillties 5001.. Personal Loans Liabilities 5002.. Creditors 6699.. Agency Collections 3,088.32 295.70 Total Liabilities 3,088.32 295.70 Net Asset surplus Ideficitl 886,616.17 887.942.93
Asat 3113125 Asat 3113124 Reserves Excesslldeficitl to date Zol.. Starting balances 11,326.761 887,942.93 886.616.17 129,384.451 917.327.38 887,942.93 Total reseNes Represented by Funds Unrestricted Designated RestrsLted Endowment 88,052.07 796,938.66 1,625.44 86,678.83 799,638.66 1.625.44 Total 886,616.17 887.942.93
Helen$burgh Baptist Church SCIO Receipts and payments accounts SC049994 OSCR FOT the peilod Scollish Chdrty ReguL41or 2025 Section A Statement of receipts and payments Unre$trlcted Expendable funds Restrfcknd funds endi)wment frjnds Permanent endowment fund¥ Total funds current perlod Total fvnils last perlod t¢nw#£ tonBrest£ lo Mare5t£ tOfwre3t£ torteaT•St£ A1 Recel ts Donations 79.$30 79.530 82.856 Legacies ants eceiptsfrom fun¢&ng xtivities sstrading receipts ntome m Inve en and and buildings 8nts trom land & buildings ss CePtroM other charitable tiV.es er 2,384 2.384 A1 Sub tot 81,914 81.914 84,163 A2 Re¢elpts from asset & Investment sales eeds frorn sale offixed assets roceeds from sale of Investrnents A2 Sub total Total recwp 81,914 A3 Paynts xpenses for frjndraising actiwb.es ross trading payments nvestrnent management costs ayments relating dir&dy to charitable vitie iants and donab'ons 81610 82,610 113,548 GovemaA¢e costs" Audrt l independent examinatr'on Prepara"on of annual accounts Legal costs Other A3 Sub tota 610 610 A4 Payments relattng to asset and lTrvestment movements Purchases offixed 8ssets Purthase ofinvestments A4 Sub tot Totalpayment 82,610 82.610 113.548 N•¢ ree*"pts/(payments A5 Tran$fèr$ to I (from) funds Surplus l(deffdtJ foryea 29.385
sc Section B Slaternent of balances Expen4atAe PerThanenl Tow ¢ir•nt Ferfod fund• fundl lund• loialla8tpwlDd 81 Cash iTrJ barth balanal slartolyoar 147.40T 2&.3851 incheques rxPreIe 2.160 2.1•J ¢•shwd # •nd ofyww 118,•78 120.60J It9,139 nMr•rt£ 659,11 •rttÉ B2 In¥wtrn•nts Jrth bukli ¢ & eqtyrffl Totsi 71•.lOJ ?M.100 Qèt•lf tott ltsnwrntÈ 83 Oth•rass•ts Totsl Clai B4 LI11 retal 86 ContlTrg•nt M•bMth• Tgtsl l>•h•ll of 411 th• tru•l• Siwaknre" Prnt Nam• ppidvAI 20ThExt•l Mllrth 25.thxl strtsrt afhr•S
SC049994 Section C Notes to the Accounts C1 Nature and purpose of funds (may be slated on analys offunds worksljeets) Type of activity or pioiètt support?d Inrflv4lual I n5titution Numberof grants made C2 Grants Total C3a Trustee rnmunoratlon If no remuneration was paid during the period to any charity trustee or person connected to a rustee cross this box lolheNqse COMpte section 3bl Authority undeT vthich paid C3b Tru8lee remunoration - detalls Pastor's sti nd 30,194 10,405 Pastorfs Tax & Nl Pastorfs Counol Tax 3,192 3,485 Associate Pastorfs sti nd Associate Pastorfs Tax & Nl C4a Trustee expenses It no èxpenses were paid to any charty trustee rjuring the periixl then ¢ross this box otherwise o)m ete section 4bl Number ol C4b Trustee expenses- detalls Tran5aCtb)n arnount 1£) BaJan¢e Out$ll at riod eTrd aiure of relationship Nature ol Ir4311SJCtion CS Transactlons with trustses and connected persons C6 Other infomiation Appendx 2 OSCR Excel MaKh 25.xlsx l Notes Decernber2007
PPENDU2 SC049994 Additional analysis111 Anatysls of rtcelpts and payments 1 1)trnakns Unrewi¢tsd Èxpendabk •trkt¢d¥unds •ndo¥¥thnt funds ton•at•st¢ Prmanent 70ts1 ¢urFem peYlDd funds T1 lait perlod ty nur•st£ Total referen¢e * ref•ren¢• 2 Grants refrrenee ilnrestsl¢i•d funds IL¥fJWst£ R¥fetedlund$ Total cuNent pprltyi T(4al la Ferltyj Tot41 3 Gro58 r•celpts from othèr charttsblo actlvldes Unr•#rfcted nds ExpettdJbl• Pwm•nenl •n(hxMent fund$ tQfiarKt£ Total eurve rlod fut¥ rotsl $t ID nwrè¥t¢ tOn+atE t•n•4rnstt Total 4 P4ym¢nts r•latrng dlre¢tly to ¢harttable xllvlU¢$ Unre5trf¢it¢l fund¥ pend&ble Rtstrkty4 rund8 9t1 Permanent Total currè pprlts Tot•1 la&tFricd iDwMt£ to near•¥tE to1MI£ Total r8fw$nceerror rFon¢0 •rror erior AppendiK 2 OSCR 25dIonall5(Ij
SC049994 Additional analysis121 8 Breakdown of unrestricted funds nr•strteted funds l¥t per¥ Rteeipt8 Donatio ranL3 from rura SSia¥drng iéceiF4$ OtroM Invgslmènts otlIhAn land ar I11
slrom & ts11
ro&8ie¢oitsfrom othèi ¢h3rN•blo eth¥ibos Svb to ts frorTr aBJ•I & inyestsntht •alg Pro¢eedsfrorn Sa offtt¢d as80ts Ioeegd5from sal• ofinvtrtmènts t$s{ef error Sub tow cm8s reTèttor ents p9nsèsf0rltsrArn[rt9 aclfvibg5 ros¥irathng paymerrts nw¥lmèntn7anagem•ntcosts yTnenis4¢&tir¥JdrttdytotIa9 actmbgs lants and donalons iThYepbndenl exam1rtr Pr¢par2bon Legal costs Sub to PA>ents reiatiny to ag$etand InVtrent movements rctr*ses of fixèd •$8ots hasÈ of invaa1rrts error NetrKelpts/(paJYnwrfs) cross reFerroi Ti4nsfets tol (frrrfnl fund6 Surp1/(deffCI4 fory¥•r ¢px%sfef erffjr ar se olfund5 2¢XCR8Kei Mèt¢h X x¥YPAth(K¥Jl rK)tf%s121
PENtYX2 SC049994 Additional analysis131 8reakdown of restrocied fvnd$ I h Totsl Tesirl¢td T¢)tsl restrlcts nd% ndi LT5t pwkid elpt5 tiDn5 95 nts 98f1¢ futyjra ros$ira( acthnlo Orne liom investmwts othèitkAn lèndand bul Rentsfrom 18nd & bJlWi s from other ch3ritaUa &¢ti¥iaos Sub tol81 RKe" i from 4¥5eta YeSnIs41¢8 roc4edsfrom Sa of led assgts edsfvxn 5AIg of in¥éstments Suts to Paywnts pe$t0rTrr¥n9 8¢triibe6 iosstrdthw rAyrnetrts nwOSknenl mana9&menl ¢ts ymorts r&)0 thr•cty to tha1#abaLt¥ Fants #Dd don8kns Pitparatson of 8Mual accounts Legal ws15 Suth lotsl relating t• ausetand tTrvwtshenl movem¢• uKhasos offixedgs8ets rc$9 of Msents •iiiJ N•rrg¢o1pts/(pawvtsJ Translers tol Ilroml lunrfs Surplus /{d8neRJ forythr tur¢ and Wr[Se oflund$ rK*x 20SCR Ex¢Sl M31¢Th t£s13)
APPENDIX 3 OSCR Scottjth Chanty Regtht Independent examiner's report on the accounts Report to the Chari(y na trusteeslmenkners of Helensburgh Baptist Church SCK) Règistsred charity SC49994 number On the accounts of the charfty forlhe period Period start date Mcfflth Period end date Month 03 D8 01 Day 31 2024 2025 Set out on pages SectiON8 A to C and atlachedappendus r•firI0 indudaiipa number• ol<hioMI •heot•l Respectlve The charity's trust&s are responsible for the preparation of the ac£ounts in acccxdance responsibilities of wrth Ihe tems of the Charities and Trustee Investment (Scotland) 2005 Acl and Ihe truslees and •xamin•r Chartiies AcCntS (Scotland) Regulati<ms 20D6 (as amended). The ch£rity trustees consider that the audil requirement of Regulalion 10{1 I (d) of the Accounts Regulatlons does not apply. IE is my resFonsitMlity lo examine the accounls as required under section 44{1 I (c) of Act and to stste ether particular matters have come to my attention. Basls of Independent My examination is carried out in aCc(danCe with Regulab'on 11 of the 20CK ALrounls examlner's statement Regulons. An examinats'on includes a review of the accounting records kept by the charty and a comparison of the acccunts presented wth those records. It also irtludes con&deration of any unusual items or dkscbsures in tfte accounts and seeks explanations from the trustees conwning any suGh matters. The prccedures undertaken do not provide 851 the evidence that w0d be required in an audit arKJ, consequently, I do not express an audit cpiraon on the view gNen by the accounts. Indèpendent examIne5 In the course of my examinati, no matter has corne to my attention telhepknthat statemont ich gives me reasonable use to believe that in any material respect the requirements.. to keep accounting records in aCCordce wth section 44(1) (a) of the 2005 Act and Regulation 4 01 the 2006 Accounts Regulabons, and to prepare CoUnt5 which accord wrth the ountIng recc(dS and Cornyy wlth Regulalion 9 01 the 2006 Acwunts Regulations have not b88n met. or to which. in my onion, attention should be dra4vn in order to enable a proper aLzounts to be reached. Date: Signfjd- Name.. Relevant professional quallficattonls) or body Institute of Chartered Accountants of Scotland (if any): 20 Noverrlber 2025 AddfP5S: "Please deletethe wuds In the tfackets Irtw do api)¥. Illhe wlwds Ib apy. set out matters whkh ha¥ecome D your attentt Ihe following Pa. OSCR will dyital ortyFed sJrAtureS
Helensbur8h Baptr"st Church SCIO-SC049994 Analysss of receipts and payments Selected period: 01 Aprfl 2024 to 31 March 2025 Total Unrestrlcted Oeslgnated Restrfcted Endowment Thls year Last year Receipts Recelpts from 8ener£ted funds Voluntary income OCXll'.Open offerln8 OCX)2.. FreewS11 offerln8 OCQ3.. Thank offering QK114'. Fellowshlp Fund CMJ40.. General donations 1.959 OIQ).. Gift aid recovered 13.275 16,107 48,188 16,107 48,188 9.099 56.555 454 1,959 13.275 3,747 13.(lJO Voluntary income 79,530 79.530 82,856 Investment income 02(X).. Bank interest 2,384 1,307 Investrnent incorne 2,384 2,384 1,307 Receipts from 8enerated funds 81.914 81.914 84,162 Recelpts Grand totals 81,914 81,914 84,162 Payments Charitable actlvities Charitable athitles lQ)l.. Pa5torf5 Stipend 30.194 I5.. Pastor'5 Tax 10.405 ICl)4.. Pastorfs Council Tax 3,192 IIX15.. Visiting preachers 694 11716.. Repairs 4.162 I(7.. Heat & Llght 4.217 I8.. Insuran 2,1 IIK9.. Telephone InternÈt & Computer ioio.. other office supplles 1011.. Magazlne, Printing & Advertising 1012.. Housekeeplng costs 1015.. GSfts and Honoraria 1016.. Children & Youth 1022.. Assoc. Pastor Stipend lQ23.. Assoc. Pastor Tax 1025.. COnferen$.- Trainsng & Development 1040.. Church Premises Cleaner 1050,. General charges 2LX)2: Contraflow Youth 30.194 10.405 3,192 694 4,162 4,217 2,QX)I 27.402 9.885 3,129 3.189 31,086 4,624 1,936 1.017 248 1,017 248 185 1,205 1,976 1.205 1.976 1.579 156 1.382 156 1,382 59 1,369 3,485 40 3,485 2,646 442 1,932 2.212 1,2Q) 1,932 2,212 1,200 1.750 4.198 2C¥J5.. Kirkmichael Events 2021.. Baptlst Union of Scotland.. 2,484 322 2,899 2,484
2021.. Bethany Chrlsttan Trust 2051.. BMS Donatlons paid 2061: Tear Fund 2C199'. Other donatfons pald 5CX) 1,5(X) 5CM) 1,5CM) I,oco 13.801 Charltsble ActrNityes 82,610 82,610 113,547 Payments Grand totals 82,610 82,510 113,547 There rnay be minor d15crepancie5 in the totals if the pence are Thot being shDwn