Scottish Charity No. SC050304
Ladywell Baptist Church Livingston
Trustees ' Report and Financial Statements
For the year ended 3 l August 2024
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Innes & Partners
Chartered Certified AccrAJntant5

Ladywell Baptist Church Livingston
CottteDts of tbe Financial Statementsfor ihe year ended 31 August 2024
Page
R¢p)rt of the Trustees
Report of the Independent Examiner
R¢c¢ipls and Payments Account
Statement of Balances
Not¢s to the Financial Statements

Ladywell Baptist Church Livin
ston
Report of tbe Tru5teesfor (he year ended 31 Augusi 2024
The Trustees are pleased to present their reFKYrt together with the financial statements of the church for the
year endd 31 August 2024.
Status ofcbarity 2nd governing do¢ument
Ladywell Baplist Church Livingston was established by constitution and registered as a Scottish
Charitable Incorporated Organisation (SCIO) - Charity No-. (SC050304) with the Office of the Scottish
Charity Regulator on the 20, July 2020. and consent was given to wind upldissolve Livingston Baplisl
Church Ladywell Congregation (SCO18932) on 25 Novemb¢r 2020. All assets were duly transferred
from the Unincorpordted Voluntary Association lo the SCIO on 4 March 2021.
Bankers
Virgin Money
Caimgorni House
Almondvale Boulevard
Livingston
EH54 6QL
Aims Ind AifiliAtion
The aims of the church are in line with ils Mission Statement - The making and Mar￿l￿g of d￿CipleS ol
Jesus Chrisl in ihe power of ihe Holy Spiril lo ihtt glory of God. The church is affiliated to the Baptist
Union of Scotland. The aims also include the advancement of education. alon8 With the ￿lief of pov¢rty
and other social needs, including the support of individuals and other chariiable organisations and
agencies involved in any or 811 of these.
Trustees and 0￿1¢¢ BearerJ
The church is congregational in policy and its day to day running is undertaken by the Deacons Court (the
TrLlStce%). The Dc<icon.s Couit who served diiriiiA IIIL ycai" were as follows..
Appointment of Trustee8
There is no fixed terni for Trusteeship but initially all Trnstees have to be appointed as a deacon.
Dea¢ons are elected on a three year rolling basis. Prior to their appointmen( Iiew Trustee5 would hav¢
seryed the church for some time in v2rious roles and would b¢ familiar with ihe church's values, ils aims
and objectives as well as its day-to-day operations. A5 part of their induction progrMmm4 new Trustees
re required to undersland their statutory responsibilities.
Achievements and performance
Worship
Durin8 the 2023-2024 accounting year we were very fortunate to celebrale 6 baptisms and be joined by
l O new members. In response to this growin8 number of n¢w people we started njnning Hope Explored
and Christianity Explored.
Uur L'ommunity and a Youth and Children's Workers (both part-time), facilitat¢ the running of our
current programs and develop new areas of ministry in the church and the local community.
Page I

Ladywell Baptist Church Livingston
Report of the Trustetsfor iheyear ended 31 Augusi 2024
Aehievements and perforni2nee(continued)
You¢h und Children's Work
In addition to our regular creche. Sunday school and youth fellowship. all with a good number of children
and young people participating. We also ran an annual holiday club (this year over 75 children attended)
and a weekly children's club called BLAST (a building block from holiday club) on Tuesday evening
attended by around 40, mainly local. children.
We also run a weekly parent and toddler group, which was relaunched this year under the new name,
Little Li8hts. Over the past year we started a weekly after school club in Mid Calder Primary School.
Ignile.
Community work
We eonlinu¢d to run ihe Ladywell Community Fridge from our church building every Friday, feeding
around 120 people weekly. It provided an ¢ssential support to local families who were stru881ing with the
rising cost of living. In the spring of 2024, we changed the forn)at from a general food bank Éo a Friday
Community Cafe. offering a wami space with a soup & sandwich lunch. the food bank element being
greatly redu¢ed.
We partnered with Bethany Christian Tntsl's Caring Christmas Trees, serving as the Livingston sile, each
year raising money lo support work among Scotland's homeless people.
Future plans
Balancing our desire to build up and strengthen the church and reach out to the local community over the
next year we plan to continue with our current work and hope lo expand.
Creale more pathways for local residents and families ¢0 connect with our church through low
cost or free a¢tivilies in order lo increa%e spiritual and mental wellbeing. increase social
connections and bring hope. The sile next d(X)r lo us has recently had plans for new flats
approved. We see ihis as a great opportunity to connect with residents right on our doorstep.
Develop and train volunteers in order to increase what we cutTently off¢r.
Strengthening relationships with local schools and offering increased provision. We have already
established an after-s¢hool group in Mid Calder primary and we are in talks to offer a similar
group at Toronto Primary. We have also recently had groups come from Harysmuir Primary to
visit the church as part of their IiME and we will ofY¢r this to more schools.
Increasing discipleship opportunities such as Discipleship Explored, Life Explored and Hope
Explored.
Widen Christian partnerships, for example partner with S¢riplure Union (to slart SU groups and
deliver Bible Alive locally) and work with Livingston Ecumenical Parish to offer approved
schools programm¢s such as 'Bubblegum and Flu￿ and 'Easter Cod¢, lo local schools as part of
their religious observance.
Financlal review
Principal sources olJunding
The church receives its funding from church members by way of weekly offerings and Gift Aid
donation5.
Re5ultsfor iheyear
The financial stat¢ments for the year are sel out in pages 4 to 7. The Receipts and Payments Account on
page 4 reflects a surplus of £7.047 (2023:deficit of £3,072).
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Ladywell Baptist Church Livingston
Report of the Trusteesfor ¢he year ended 31 Augug12024
Reserves
It is the p)licy of the church to maintain unrestricted ￿nds, i.e. funds not committed or invested in fixed
assets, al a level which ¢qual¢s to hpproximately three months unrestri¢led expenditure. This allows
suITicient funds to enable the ongoing work of the church to be maintained. The General Fund (page 4) at
31 August 2024 amounted to unrestricted funds of £17,888 {2023.. £9.199) and was less than the required
level bul the trustees are working to increase gellerdl reserve5.
Total reserves, including balances on ￿stricted funds, amounted to £21.086 (2023.. £14,039).
Grant maklng policy
The church makes grants from its gift income to individuals and organisations that are genernlly known to
the Trustees and the church (see note 4 to the accounts). The beneficiarie5 are involved in activitie5 or
minislries compatible with the church's objectives.
On beI￿lI ofihe Trvslees
. 2025
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Ladywell Baptist Church Livingston
Report of the Independent Examlner to the Trusteesfor rheyeor ended 31 Awst 2024
I report on the accounts of the charity for the year ended 31 August 2024 which are set out on pages 4 to
Respectlve responslbllltles of trustees and examlner
Thc charity's trustees are responsible for the prepardlion of the accounts in accordance with the temis of
the Charities and TNslee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2(M)6 (as amended). The charity trustees consider that the audil r¢quirem¢nt of Regulation
10{1 ) (d) of the Accounts Regulations does not apply. It is my resFrt)nsibility to examine the accounts as
required under section 4411) (c) of the Aci and to stst whether particular matters have come to my
attention.
Basis of Independent examlner's stAtement
My examination is carried out in accordance with Regulation I l of the Charities Accounts {Scotland)
Regulaiions 2006 (as amcnded). An examination includes a review of the accoun(ing records kept by the
charity and a cornparison of the accounts presented with thos¢ rccords. It also includes consideration of
any unusual items or disclosures in the accounts and seeks explanations from Ihe trustees concerning such
matters. The procedures uttdertaken do not provide all the ¢vidence that would be required Tn an audit.
and cons¢quently I do not express an audit opinion on the view given by the account$.
Independent Examlner's statement
In Ihe course of my examination, no matt¢r has come to my attention
l. which gives me reasonable caus¢ to believe that in any maierial re5P¢¢t th¢ reguiremenls..
lo keep acLounting records in a¢cordance with Section 44(1) (a) of the 2005 Act and Regulation 4
of the 2006 Accounts Regulations (as amended), and
to prepare accounts which accord with the ac¢oun¢ing records and comply with Regulation 9 of
the 2006 Accounts RcgLdations (as amended)
have not b¢en met, or
2. to which, in my opinion, attention should be drawn in order to eftabl¢ a proper understanding of th¢
accounts lo be re&ched.
Innes & Partn¢rs Liniiled
Chartered Certified Aecountants
Innes House
18 Shairps Bu5ine5s Park
Houstoun Road
Livingston
EH54 5FD
Date..
2025
Innes & Partners
Page 4
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Cknarterod Cortified A¢couniantg

Ladywell Baptist Church Livingston
Receipts and Payments Accounts
For th¢ y¢ar ¢nd¢d 31 August 2024
Unrestritted funds
General
Deslgnated
fund
CliDds
Note5
Restricted
nds
Total
2024
Total
2023
Receipts
Gift Aid givings
Gift aid tax recovered
Offering5
Donations
Concffts
Rental Income
Comrnunity Fridge income
Investment Income
G¢n¢raling Activities
Interest received
40.841
10,664
9,917
9.865
180
573
40,841
10,664
10.936
9,865
180
573
3,569
27,102
40.577
9.642
20.236
4,742
1.019
24
5,476
759
142
636
3.569
27,162
404
404
Total recelpts
Plymtnts
Paymenljfor chdrlioble ocilvliles
Staff costs
Pastor expenses
Pulpit supply and expenses
Hot and IL8ht
Repairs and maintainance
Insurance '. Church and mAnse
Church cleanin8
Telephone
OITic¢ w515 and publicity
Catering
Youth Fellowship expense$
Evangelism and publicatims
Con¢erts and events
Professional fees
Affiliations
Grants
Gifts and donations
PayToII & pension ftes
Sundry expenses
Inve5trn¢nt Char8e5
Independent Examination
Fridge expenses
99,606
588
104,194
82.234
61,993
3,980
220
10.099
1,505
2,195
390
712
712
712
350
39
153
61,993
3,980
220
10,099
1,505
2,195
390
712
712
712
350
39
153
46.828
3,919
225
6.184
7.316
1.979
207
712
75
125
850
432
2.520
3.490
40
689
1,291
767
882
6.624
2,520
2,520
1,919
80
1360
1303
76(J
1.068
5,211
900
1.019
80
1.260
1.203
760
1.068
S.211
Tol*l pgyments
Surplusl(defi¢lt) for tbe ye*r
Transfers
90,017
9,589
(900)
&689
9,199
17,888
900
6330
(1,642)
97,147
7,047
85.306
(3,072)
(900)
900
Nel movement in fullds after transfers
(1,642)
4,835
3,193
7,IM7
14,039
21,086
{3,072)
Total funds brought forward
Totxl funds carried fonvard
14,039
Pag¢ 5

Ladywell Baptist Church Livingston
Statement of Balances
As at 31 August 2024
Notes
2024
2023
Opening Surplus
b4lance
for yegr
Closing
b4]anee
Opening (Deficit) Closing
balanc¢
for year
balance
Bank and cash in hand
Total ne¢ a89ets
14,039
14,
7,047
21,086
(3,072)
14,039
Re8erve8
Unrestricted funds
D¢signat¢d funds
Restricted ￿ndS
17,888
9,199
3,193
21,086
4,835
14,039
StAtemÈnt of￿&*1￿ at 31 August 2024
Investments
Gift Aid rrflaim du¢
Overpaid to Pensions
28,912
1,143
526
59,339
1.587
497
Ststemellt of liabilitle¥ 4t 31 AuEu$¢ 2024
Invoices due for payment
1,122
1.068
Approved by the Trustccs on
. 2025 and signed on their behalf by the undernoteAI.'
Irusiee/lreasiirer
The notes on pa¥e5 6 to 7 forni part of these financial statements.
Pag¢ 6

Ladywell Baptist Church Livingston
Notes to the Receipts and Payments Accounts
For the year ended 31 August 2024
l. Ac¢ounting policiej
Accounting convenlion
The financial statements have been prepard under the historical cost convention. and in accordance with
the Charities Accounts (Scotland) Regulation5 2006 (as amended).
Basis offinuneial slalenKnts
The financial statements have been prepared on a receipts and payments basis.
Recelpls andpayD￿￿ts account
For the purpose of the Receipts and PaymenÉs Account as shown on page 4, funds are defined as follows..
Unrestri¢ted funds: comprise grants and other income received for the objecls of the church withoul
further specifid purp(Is¢ and ar¢ available as general funds.
Degign&ted fund: ￿Present unrestricted funds which have been earniarked by th¢ Trustees foT Particular
purpose5.
Restrlcted fullds: comprise income which has been received for the objects of the church and specified
for a restricted purpose within these objects by the donor.
2, Trgo4actioDs with Tru8tee
Salary payments ti)
rustee in lh¢ year were £36,860 (2023., £36,703) And pen8i(>n
payments were £4,86ll i?nY 3.. £7 1 (}{)) 111 Tl,lalion ￿ his position as Pastor. Salary paymenls I
Trust￿ in the y¢ar w¢re £7,089 (2023.. £2.834) and pension paym¢nts were £183.40 (2023.. £2? 64) in
relation lo his position as a community worker. No other Trustee r￿e1Ved remuneration during Ih¢ year
(2023: none). Th¢y also r￿e1ved expenses of £4.840 in the year (2023.. £4.266) arml other Trustees
eived reimbursd expenses totaling £169 {2023.. £519).
3. Staff eosts and Dumbe
2024
2023
Gross salaries & Nl
Pension contributions
59,469
2.524
44,593
2.235
61,993
46,828
The average number of employe¢5 during the year was 5 (2023.. 4)-
4. Grants
2024
2023
BMS
Crisul Trust
L¢prosy mission
857
900
162
2,021
900
59
1,919
2.980
Page 7

Ladywell Baptist Church Livingston
Notes to the Accounts
For the year ended 31 August 2024
5. Unrestrieted fund
Balance at
01.09.23
Balance a¢
31.08.24
Ineome
Expendlture
Trnnsfers
Surplus
99,606
G¢nernl fund
9.199
{90.017)
(900)
17.888
Designotedfun4s.'
Missionary fvtKI
Sunday School fund
(900)
Total desi￿aled fuNIs
(900)
900
Total unreslricled fu￿13
9.204
99.606
{90,917)
17,893
Eyplanolion offMn¢ts
The General fund e￿OmPaSseS all I￿Orne and expenditure relating to the primary f￿uS activities of the
charity, other than Ihose for which funding is designaied or restricted.
rhe Missionary fund was sel up to support th¢ work of BMS, Lq)rosy Mi55ion, TEAR Fund and any other
missionary or8anisalion as required.
6. Restrlc¢ed fvnds
BIlAnee at
01.09.23
BAl*Dce at
31.08.24
Income
Expenditure
Transfers
Missionary fund
4,835
4,588
(6.230)
3.193
Total reslricled ￿ndS
4,835
4,588
(6,230)
3,193
Explanailon offmnds
The Missionaryfund was set up to support the work of BMS, Ltpr05y Mission, TBAR Fund, Ihe Community
Fridge and any other missionary organisation as required.
7. lllvejtment
Op¢nin8 balance as at I September 2023
Sales
Change in Tnarket value
Closing balance as &t 31 August 2024
59.339
(26,924)
3,503
28,912
Page 8