S¢oiiish Charity No. ,fC050135
Dennlstoun Baptist Church SCIO
Financial Statements
Year Ended 31 December 2024

DennistOUD Baptist Church SCIO
Content5 of the Financial Stalementsfoi. IheJEai' ended 31 December 2024
Page
ChLbrcl) Details and Professional Advisors
Report of the Trustees
Repon of ihe Ind¢pendeni F.xaminer to ihe T￿￿1¢¢$
Receipts and Payments Account
Statement of Balances
Noie5 to ihe Financial Siatements

Dennistoun BAptist Church SCIO
Church DetaS15 and Profe55ion81 Advlsers
Core Leaders
BAnk¢ts
Ro)al Bank of Scotland
Glassow Parkhead Branch.
1304 Duke Street
GLASGOW
G31 SP7.
Ctharlty nts.
SCOS0135
lthdependent Ei*mlners
Azeig
Accountants
Titanium l.
King's Inch 71ace,
Renfrew.
Glasgow. PA3 8WF
Soli¢itors
Diakoneo Legal Services
48 Speirs Wharf
Glasgow
G4 9TH

Dennistoun Baptist Church SCIO
Report of the Trustees foi. Ihe Yeai. Ended 31 Decembei. 2024
The Trusiees are pleased 10 preseni their repon togeiher wilh th¢ finarcial staiements of ihe church foi lh¢ y¢ar
ended 31 Deceniber 2024. The financiol staiemenis have been prepared in a¢¢ordan¢¢ with A¢counling and
Reporting bv Charities.. Siotemenl of RecoTnmended Praciice 2015 a?pliLable iu charities preparing iheir
accoLSnts under F RS102. 1he Charities and Trustee Investment (Scotlandl Act 2005 and the Charilies Account5
IS¢oilandl Regulations 2006 {as ani¢nded).
Structure. Governance and Management
On O Maj. 2020 Dennisioun Baplisi Church SCIO ￿a$ registered wi',h Ih¢ OtTice of the Scottish Charity
Reg)ulalor uiider Charity number SCO50135. A separate charity regislratioii w'as also held under charit). iiumber
SCO13423 for the unincorporaied chariiy. Dennisioun Bapiisi church.li has a singi1¢ li¢r stru¢ture and ￿ swh
ttr￿ Trustees are the members of the charil),.
Trustees 9nd O￿lee Bearers
The church is Congregational in policy and ils day-l￿da5. running is undertaken by the Office Bearers lthe
Trusieesl ai)d ihe Core Team. The Core Tcam compri8es F.Ider% and Mii)istry Leaders. The Office Bearers who
serv¢d during the ycar and io the dale of ihis report ￿'ere as tollo￿9..-
Appointment of Trustees
New'l rustees are nominaied for appointment by ihe existing"I rustees. "I"here is no fixed terni for "I rusteeship.
Prior lo their appointn)eni. neiv I"rustees would have served ihe church for some iinie in various roles and
would be familiar with the church's values. its ainis and objeciive5 as wcll a5 Its dail> operation5. As part of
Iheir induction programme. new Trusiees are required io undersiand their staiuiory responsibiliiies.

Dennistoun Baptist Church SCIO
Report of the Trustees /oi- IIIL, li'ui- Eilded 51 Deceinbei- 2024
Objeetii'es gnd Activities
Aims and Affiliations
The aims of the church are in line with lis Vision-
"We are a Word centred. prayer fuelled. Spirit filled people Ii'bo wholeheartedly love God. People. the
Gospel. the Word, tbe Church, the Mi55ion and the Future"
The church is affiliated to (he Bapiisi Union of Scoiland.
The church serves the area of Dennisloun and beyond, specifically Ihe East End of Glasgom,. Sunday service5
are held weekly. our Prayer times are online. Monday io Friday. w'e have Missional Communities (SLnJll6r
groups who meet iogeiher iii homes) throughoui ihe week and once a monih we have a Wednesday Worship
and Prayer Night. The Leaders of the church meet together on a weekly basi5.
Aebievements and Performance
As a church we are greaily encouraged as we continue to see clear evidence of growth, provision. and direction.
Whilsi we recently fTrnished our ESOL minisiry.. {ieaching English as a second or other language). we Ère
encouraged at various other opportunities to connect with our community. Our fooiball ministry for young
niei) in the local area has recenily doubled in size.
We have also used our Easier season to hand out over 400 easter eggs to people in our local park. This opened
Ihe door for some reall). fruitful ¢onversaiions about ￿h0 we are as a ¢hurch, and i¥h3r li is ihat we do.
Our m.ork with th¢ Riddrie building project continues to move forward and we have recently seen th¢
installation of a new roof in ihe building, In¢ai)ing ihai ihe spa¢e is l OOO/o watertigh¢ and ready for further
internal refurbishment.
This year has also seen th¢ beginning of a new youth ministry, whi¢h began in February after a team from
Boslon came over to 5UPPQrt the work of the church.
We have also seen a number of opportunifl¢S to support and help those who are feeling isolated or who are
asking big questions about life and fai¢h.
We are thankful to report ihat our membership has incr¢as¢d this pasi year. We are noiv in the process of
making preparaiions for One Church, Two CongTegations, ￿.7¢h1n the lif¢ of D¢nnistoun Baptist Church.
Financial R￿,]eW
Prineipal sources of funding
The church receives ils funding from church mellibers and gift aid.
Results for the year
The financial siaiemenis for the year are set oui on pages 6 to 8. The Receipts and Payments Account on page
6 refl¢¢is a defi¢ii for ihe l'ear of £1 0.200 {2023 - £7.806 deficit) of which a deficii of £8,399 {2023 deficit
£8.715) relai¢% ¢0 ihe unresrricted funds, a deficit of £1.80] {2023 - £909 SUTplus} relates to the Riddrie
Property Fund and CAP Fund, Iniern Flat. Pasioral Care and Tiny Tois Fund. as d¢iailed on page 7.
Property
Title to the original church propcrty had previousl J. been held b), Ihe Bapiisi Union of Scotland and then
conveyed to the unincorporated chaTity. Thi5 and has been subsequ¢ntly transferr¢d ¢0 the SCIO.

Dennistoun Baplist Church SCIO
Report of the Trustees foi" Ihe Yeai. Ended 31 Decembgi" 2024
Reserves
The level of reserves held is shown in the Statenienr of Balances on page 7.
ststement Risk
The frusiees continually review and assess th¢ major strategic. opeTaiional and financial risks to which ihe
Church is exposed. Fron this revie¥¥ the .1 ruslees conlinue to update and establish procedures to mitigaie
those risks which are identified as a result of. this review. Main risks ihai hai'e been idefflified li) Ihis revieiv
are dire¢litsn and forward planning ol Ihe Church, control of C"huTch as5elS. personnel, firbancial controlg and
faiih-bus¢d charity.
Ststtmeni of Trusiees, Responsibilities
The Trustees are responsiblc for preparing the Trusiees. report and financial siaiemenis in accordance wilh
applicable law and Uniied Kingdom Accouniing Standards {United Kin5dom Generall). Acr¢p¢¢d A¢rouniing
Praciicel.
Trusiees are required by The law appli¢3ble io ¢haTilies in Sco(land io prepare financial stateTnellts for each
financial )'car which givc a Iruc and fair view of ihe Charity's siaie of affairs and tis incoiiiing resources and
applicalion of resources for that p¢riod. In prcparing tho5¢ finallrial 3ta¢ctncnt5, Ihe
Trustees ai¢ Icquir¢d io..
Select 5Ultable accounting policies and apply ihem oon5islently:
0￿￿[v¥ ih¢ tnvihuds and principlc5 in the Charitits SORP,.
M£iKr Jud￿rI11r]IlJ asid ¢sliiiialrJ tlial ute teotsoiiabl¢ aijd VEud¢iit,
State whether applicable accounting standards have been follo￿ed. subjcct lo any matcrial dcpartures
disclosed and explaiiied ili the financial 5tatenienis;
Pr¢par¢ Ih¢ financi81 stalemcnts on a 80in8 concern basis unless it is irtappropriate to presume ihai the
Charity %¥ill continu¢ in operation.
The Trustees are responsibl¢ for kecping propir a¢eounting records thai disclose with rca50nable accuracy at
any time the financial position of the Charity and enable them to ensure ihat the financial statements comply
with the Charilics and Trustee Invesiment (Scoilandl A¢t 2005. the Charities Aecounts {Scotland) Regulations
2006 (os atncndcdi. Thc>' arc responsible for safeguarding the ass¢ts of the Charit) and hence for taking
r￿onable Steps for Ihe preTreniion and detection of fraud and 01her irregularities.
.d by the irusiees on 30 Sepiember 2025 and sigTred on their behalf by..

Dennisloun Ba
tist Church SCIO
IndepÉndeni Examiner's Report lo ihe Truslee.% ofDennisfoun Baplisi C-hurch SCIO
I report on it¢ accounts of the chariiy for ihe year ended 311)ecen)ber 9024 which are sei oui on pages 6 10 8.
Respeeiive responsibiliii¢s of Trustees and Examiner
The charity's trustee5 are responsible for the preparaiion of Ihe accoutxs in accordance w'ith ihe lerms of the
ChaTiiies and TNsTee Investmenl {Scoiland) Aci 2005 and the Chariiies Accounis {Scoiland} Regulations 2006.
The charity Iru5tees ctsnsider Il)at (he audil requiremeni of Regulation l Oil I Id) of ihe Ac¢ounis Regulations
does noi apply. li is niy responsibiliiy lo exainine Ihe accounis as required under section 44{1 l (c) of Ihe Aei
and 10 stale wherher particular maiters have conie io Iny all¢nTion.
Basi5 of Independent Examiner's Statemen¢
My examinaiiun is carried uui in acLordance with Regulation I l of Ilic Charities Acwunts {Scoiland)
R¢¥uldliuns 2006. An exaniinaiioii includeb a re￿IeW of ilie accoui)iiiig recurdi kepi by Il)e Lhdrilj. dnd a
ornpaii50tL of ihe accounts presented ivith those re¢oTds. li a150 Includes consideration of any unusual it¢tns
or disclosures in lh¢ accounts and s¢¢ks ¢xplanations from the trust¢s ¢on¢crning any such matters. Th¢
proccdures und¢rtakeii do i]ot provid¢ all Il)¢ ¢vid¢nc¢ tliat would bc required in an audit and Gonsequently I
do not express an audit opinion on th¢ vicw giv¢n by thc accounts.
Indtptndent Examiner's Statement
In the course of my examination, no matter has come ro my &ttcntion
vhich gives me reasonable Cause to believe thai in any material respeci the requirement5.'-
lo keep accounting records in accordance with Section 4411) {a) of the 2005 Act and
R¢sulotion 4 of the 2006 AccouELl3 Rcsulations, dnd
to prepare a¢counis which accord with ihe a¢¢ountlll8 rccords and Comply with Regulalion 9
of ihe 2006 Accounts regulations
hav¢ not bcen met. or
lo M'hich, in my opinion. attention should be drawn in order to enable a proper understanding of
Ihe accounis ¢0 be reached.
Azets
Accountants
Titanium I
King's Inch Place
Renfre
Glasgow PA4 8WF
Date.. 30 September 20.5

Dennistoun Baptist Church SCIO
Rteeipts and Payments Account for the year ended 31 December 2024
Vnr•$irfcied
Restrlcted Fund5
2024
2023
Funds
Intern FLIt PaslDiaicarE TlThyTols
Total
Totsi
R•celpt#
Offerings
Gth AK1 Giving
Reb8iesand Aelunds
8.514
.514
36,706
19.338
36,7r
19.338
33,931
56,178
24.000
Gffts. Grants 8uisaivds
12,336
61.622
215
12.336
61,622
215
20.301
287
OthÈilncome
6.822
5.42$
Loan Fund
7.555
1.438
Pa510ralCare
120
120
150
Totalre¢elpt$
138,731
7.555 1,441
154.676
iS6.842
Payments
27.263
27.263
23,725
Missionsand Commurnhywoikei
PensioTr
10.779
10.779
2,858
9,B85
2.313
56
2.858
Minister's HOUSI
7,870
7,870
6.120
Adminc05tS
2.4
1.486
1.516
3.898
1,086
is3
2,422
3.456
Insurantes
J.466
Heat & L*hl
Oonalions
1,$16
3.898
5.200
2.142
563
OTher8uildingExpenses
Sunoty Expenses
Feiiowship and CateriTr8COSts
1.086
153
8.OIB
8.018
6.333
950
5.722
6.672
2,190
76.180
8.250
S.57S
IndependentExaminaiion
AlddTle Buildingwoiks
2.1
1.830
76.180
77.970
8.250
8.250
1.750
1.750
1.750
363
TinyToisFund
473
473
77
1.551
1,280
CAP Payments
loialp8ymenis
147.130
10,000 1.551
5.722
473
164.876
164,S48
Excessolpaymentyover
re¢elpts
iioJooi
17M61
Totsitu￿$ broughtlorward
17.386
5.942
158
150
473
24.109
31.915
Tot•llundscarrSedforwar
&907
24.1(

Dennistoun Baptist Church SCIO
Statement of Balances as at 31 Deeember 2024
2024
2023
Cash at bank and in hand
Balance a1 1 January 20*4
24.109
31,915
Excess of payments oveT receipls
(10.2001
(7.806)
Balance al 31 December 2024
13.909
24,109
2024
Tol*l
2023
Total
Fund balan¢es
UnrestTlCted
Restricted
Balance al l January 2024
Receip15
Paymenis
Balance al 31 Decei))ber 2U24
17,386
138.731
1147,130)
8,987
6.723
15.945
117.746)
4,922
24.109
154.676
164.8761
13,9119
31.915
156.842
1164.048}
24,109
2024
2023
Statement of a$se¢$ at 31 Decembor 2024
Pruperty
140.478
140,478
2024
2023
St*lemenl of liabilities At 31 Deeember 2024
Loan
Nfy¢e4
Opening balance
85,562
93.812
paytn¢n¢5
{8.2501
(8,250)
77,J12
The financial staten)ents on pages 6 10 8 were approved by the Tnis1ees on 30 September 202.$ and
signed on their behalf b>.:

Dennistoun Ba
tist Church SCIO
Receipts and Pa)'ments Account for the year ended 31 December 2024
Attounting Policie5
The principal accounting policies adopled, judgements and key sources of esiimaiion uncertainty in the preparation of
th¢ financial statements are gs follows..
Bgsis of preparition
These accounts have been prcpared on a Receipts & Payments basis in a¢¢ordartce with the Charities & Tnjstee
Investm¢ni (￿OI18nd) Aci 2005 and the Charities Accounts ISwtlaThdi Regulations 20061&s amended).
The presenthtion currency of the financial siaiements is Fx)und sterling {£1.
Th¢ Tn]stees con5id¢r that there art no materi81 uncertaynties about the Chur¢h's ability to continuc as a goin8 concern.
Stiternent of Finan¢ial Attiviti¢s
FOT the PUTpts$e of the Re¢¢ipi$ and Paymenis A¢¢ount as Shown on page 6. funds are defjned as follows.. -
Unrestrieted funds comprise gifts and other income received for the objects of the church withow further sp¢¢ifi¢d
purpose and are available as general fund5.
Restrict￿ fijnds comprise gifts and other incon)¢ r¢eeived for spcnding on Specifi￿ purpos¢s as laid down by the
donor. The Rrslricted Fund is for the PLJrthast and upk¢¢p of the Riddrie property.
Comparative Rt¢¢ipt$ #Dd Paymtnt$ A¢¢ount
Unrestricted Restritt¢d
Fund5
2023
Toial
Receipt5
Donations
144.576
12.266
156,842
Total receipts
144,576
12.266
156,842
P*ym¢nt$
Paym¢nts directly relating to Chariiable Activities
153.291
11,357
164.648
Total payrnents
153.291
1.357
164,648
Extu$ of payments over receipts
(7,806)
Property
Tille to ihe original church property had previously been held by the Baptist UnÈon of Scotland and then ¢onveycd 10
the unincoTporated charity. This and has been subsequently tra¢¥sferr¢d io the SCIO. The property M'as professionally
valued by David Allison & Company Chartered Serveyors in January 2017 ai between £50.000 and £IOO.O¢IO. and is
noi Currently ineorporated inlo the accounts.
In 2021 the ¢hur¢h pur¢h*sed the propetry ai 1014 and 1014A Cumbemauld Rd, Riddrie. Glasgow G33 2QR. This
wa5 financed thTough donations r¢ceiv¢d and a loan from The Baptisi Union of S¢oiland, and is included in the
accounts at cost.
Lo#n$
The church bO￿OWed £IOO.000 frnm The Baptist Union of Scotland in 2021 to help fund the purchase of ihe Riddrie
Property. The loan is repayabl¢ ov¢r I l years and commen¢ed on 28 April 2022, and is se¢ured by a standard security
on ihe property * 1014 and 1014A Cumbernauld Rd. Riddri¢. Glasgow G33 2QR.